Official Gazette of the Andalusian Government - BOJA History Extraordinary Bulletin number 24 of 05/11/2020

Decree of the President 2/2019, of January 21, on the Vice-Presidency and on the restructuring of Ministries, in its article 9, and Decree 104/2019, of February 12, which regulates the organic structure of the Ministry of Economy, Knowledge, Business and University, in its article 1.1.k), provide that it corresponds to this Ministry, within the framework of the powers attributed to the Autonomous Community by articles 45 and 58 of the Statute of Autonomy for Andalusia, those relating to trade and crafts, exercising these powers through planning, management, promotion and development of these matters.

By Order of November 28, 2019, of the Minister of Economy, Knowledge, Business and University, the VI Comprehensive Plan for the Promotion of Domestic Trade of Andalusia 2019-2022 was approved, with which it is intended to advance in the adaptation of the Andalusian commercial model to the new digital economy and offer support to the self-employed and to small and medium-sized companies in the commercial sector for their modernization and renovation of their establishments, as forms of commercial consolidation and increased competitiveness.

Likewise, by Decree 624/2019, of December 27, the III Comprehensive Plan for the Promotion of Crafts in Andalusia 2019-2022 was approved, whose purpose is to promote, promote, modernize and consolidate the artisan companies of Andalusia. Among its fundamental objectives is to increase the competitiveness of artisan companies, promote the acquisition and development of digital skills by the sector, encourage the opening of new sales and distribution channels for artisan products and favor generational renewal, with the in order to prevent the disappearance of the Andalusian artisan trades.

The Operational Program of the European Regional Development Fund (hereinafter FEDER) of Andalusia for the period 2014-2020, approved by the European Commission on July 30, 2015, contemplates 10 thematic objectives, of which 2 and 3 pursue "Improve access, use and quality of information and communication technologies" and "Improve the competitiveness of SMEs", respectively, and contain actions specifically aimed at commercial and artisan SMEs in both areas . This operational program has been approved in application of Regulation (EU) no. 1301/2013, of the European Parliament and of the Council, of December 17, 2013, on the European Regional Development Fund and on specific provisions relating to the objective of investment in growth and employment and which repeals Regulation (EC) no. . 1080/2006 and Regulation (EU) no. 1303/2013 of the European Parliament and of the Council, of December 17, 2013, establishing common provisions relating to the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and to the European Maritime and Fisheries Fund, and establishing general provisions relating to the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund, and repealing Regulation ( EC) no. 1083/2006 of the Council.

On April 24, 2020, Regulation (EU) 2020/558 of the European Parliament and of the Council, of April 23, 2020, amending Regulations (EU) was published in the Official Journal of the European Union ) no. 1301/2013 and (EU) no. 1303/2013, regarding specific measures to provide exceptional flexibility in the use of the European Structural and Investment Funds in response to the COVID-19 outbreak.

Based on this, this Order approves some regulatory bases for subsidies co-financed with FEDER corresponding to the 2014-2020 framework aimed at modernizing and improving competitiveness and promoting the generational renewal of commercial and artisan SMEs in Andalusia.

Since the World Health Organization declared a public health emergency of international importance on January 30, 2020 in the face of the COVID-19 disease caused by the SARS-COV-2 virus, declared on March 11, 2020 as a global pandemic by the aforementioned Organization, the economy in general has suffered greatly, and the commercial and artisan sectors are among the most affected sectors.

The beginning of the de-escalation of the crisis and the gradual reopening of trade and artisan workshops in successive stages require the adoption of a series of additional measures aimed at both the protection of people, workers and customers, and the reactivation of these strategic sectors for the economy of our country.

With these regulatory bases, small businesses and crafts are offered access to various subsidy lines that will facilitate the process of reopening their businesses. On the one hand, the implementation of all kinds of digital solutions for businesses is subsidized, which can undoubtedly help facilitate their adaptation to the new scenario that occurs both during the de-escalation of the crisis and at a later time. Among these digital solutions, the implementation of point-of-sale terminals (POS), people counter systems, digital signage or any other that allows them to order the purchase process in physical space may be of special interest to commercial and artisan SMEs. of the establishment. To these solutions must be added the opportunity for small businesses and crafts, now even more so, the introduction of electronic commerce in their businesses. It will also be of special interest to get out of the health crisis in these sectors the financing of the costs of implantation in the physical establishment of the equipment destined to the protection of workers and consumers, consisting of elements destined to the prevention of the spread of COVID 19, such as protective partitions, shift dispensers or people counting systems, portable barriers, antiseptic product dispensers, individual protection equipment for workers and other elements necessary for this purpose.

The incorporation of new technologies, and in particular electronic commerce, together with the rapid transformation of consumer purchasing habits in recent years, and the globalization of the economy, have had a very significant impact on small trade and also in crafts. However, they must be seen more than as a threat to companies, as a great opportunity to enter a much broader market, overcoming territorial barriers. However, these new trends require a modernization of businesses and an urgent adaptation of their marketing tools, with the incorporation of new technologies in their different processes.

Another of the strategic factors for improvement and competitiveness for small businesses and crafts is the presence of the use of social networks in people's daily lives and, in particular, in purchasing processes. Social commerce or "social commerce" has become an easy-to-use and low-cost tool that offers sectors such as small businesses or crafts a series of advantages that will increase the competitiveness of the company.

Consumers are increasingly using more channels in the decision-making process when choosing a product. Undoubtedly, the wide range of devices with Internet connection incorporated into people's daily lives has changed the shopping experience in just a few years. In the same purchase process, the person can use the smartphone, the tablet, a television with Internet connection or the desktop computer without distinction.

Therefore, in order to be competitive, companies must be present in the various existing channels, given that their potential customers use several of them interchangeably. The latest trend in electronic commerce is based on offering an omnichannel experience, in which the customer is at the center of the company's digital strategy, and, since it can approach the commerce offer in multiple ways, all of them have to shape the experience offered to the consumer, which must be homogeneous, creating continuity between the traditional web page and mobile phones, for example, saving the content of the shopping cart and the last items viewed from the web page, so that they can be seen on the mobile device, use the same appearance on all channels, or include the same promotions or products in an email, the web page or the physical store. Another very appropriate omnichannel service for small businesses is that of allowing online orders to be collected in store. In short, the omnichannel strategy tries to get a uniform message from the brand to the clientele, in such a way that a more personalized treatment is perceived.

This Order contemplates four subsidy modalities that pursue different purposes. Modality A will allow the company to move towards this omnichannel experience, through various tools such as the creation of an e-commerce, the establishment of a marketing strategy on the Internet and social networks or the implementation in the business of digital solutions that to create a unified trade. All of this will make it possible to connect the information generated in the different areas of business management, from sales to customer relations or inventory management, etc. The eligible actions provided for in modality A will allow small businesses and crafts to establish a digital strategy for their business and gradually advance in it.

In addition to the opportunity that the incorporation of new technologies represents, it is essential that SMEs promote the different aspects of their businesses that can differentiate them from other formats, aimed at creating a complete shopping experience for consumers. The modernization of the image of the sales space, whether physical or virtual, of commercial and artisan SMEs, plays a crucial role in attracting new customers, contributing to increasing their economic profitability and, ultimately, their survival. The present regulatory bases contemplate two modalities of aid, modality B and modality C, thanks to which small commercial and artisan companies will be able to modernize and update their image, by carrying out reforms and updating the equipment of the establishments. In addition, the possibility of opening new points of sale through expansion projects is contemplated. As a novelty, the possibility has been introduced for a company that only had an online store, to open a physical point of sale, also considering it as an expansion of the original business.

Along with the modernization measures and the incorporation of new technologies, a program has also been included in these regulatory bases aimed at promoting the continuity and survival of companies in the retail and artisan trade sector, through the planning of production processes. generational relief. One of the difficulties that the retail trade and crafts face is the lack of replacement, sometimes due to the low attractiveness of the business and in others due to the lack of prior planning of the replacement process in the company. This program finances the development of tools such as the Family Protocol or the Change Plan that allows anticipating and ensuring the survival of the business when the time comes for the generational change.

In 2018, two calls for aid were processed for the modernization and improvement of the competitiveness of commercial and artisan SMEs. The regulatory bases of these aids were approved, in the case of commercial SMEs, by Order of August 28, 2017, of the Ministry of Employment, Business and Commerce, which approves the regulatory bases for the granting of subsidies in competitive competition regime for the modernization and increase of the competitiveness of commercial SMEs (Pym modality) and, in the case of artisan SMEs, by Order of July 24, 2018, of the Ministry of Employment, Business and Commerce, by the that the regulatory bases for the granting of subsidies are approved, under a competitive concurrence regime, for the promotion of Crafts in Andalusia (FAA modality).

These regulatory bases were prepared following the standard bases model approved by the Ministry of Finance and Public Administration, by Order of October 5, 2015. Said Order was not adapted to the new Law 39/2015, of October, of the Common Administrative Procedure of Public Administrations, for which reason it is necessary to draw up new regulatory bases that contemplate the novelties introduced in the administrative procedure by this new regulation. It is also necessary to adapt them to another recent regulatory modification, the one operated by Law 3/2019, of July 22, on the Budget of the Autonomous Community of Andalusia for the year 2019, in the regulatory regime of subsidies contained in the Consolidated Text of the General Law of Public Finance of the Junta de Andalucía, approved by Legislative Decree 1/2010, of March 2.

These regulatory adaptations, together with the accumulated experience in the management of the aforementioned calls, will speed up the administrative procedure and shorten the resolution periods compared to the last calls.

The standard bases were intended to constitute a simplification procedure, since the participants in the calls for competitive competition were not required to submit any other document together with the subsidy application. However, with the accumulated experience, it has been verified that this alleged simplification has not been such, since the evaluation of the projects presented based on the information contained in the application and without verifying the supporting documentation of each of the requirements and conditions required in the regulatory bases until a later moment, has slowed down the procedure and significantly lengthened the resolution periods. In the vast majority of cases, the score awarded to the projects in the evaluation phase by the instructing bodies has undergone variations at a later time when checking the documentation provided after the publication of the provisional proposal. This has forced the managing body, de facto, to carry out a second full review of practically all the files and, consequently, to repeat the evaluation of the same, varying the score obtained and, therefore, affecting the relationship of provisional beneficiary persons or entities. This is the main novelty introduced in the procedure with respect to previous calls, with which it is intended to shorten the resolution deadlines as much as possible. In addition, in the procedure provided for in these new regulatory bases, as provided for in article 24.4 of Law 38/2003, of November 17, General Grants, the hearing process will be less frequent since the managing body in The evaluation phase will not take into account other issues than those alleged by the interested parties, unless it is necessary to reformulate the application to adjust the commitments to the subsidy that can be granted, in which case an individual request will be made only to those affected by said circumstance.

Another novelty introduced in the procedure is the obligation of the participating entities to interact electronically with the Administration, in accordance with the provisions of article 14.3 of Law 39/2015, of October 1, since although many of the participants in the call are natural persons, in their capacity as owners of SMEs it is accredited that they have access and availability of the necessary electronic means.

In addition to these modifications related to the administrative procedure, new features have been introduced regarding the type of eligible projects and the requirements demanded of companies for access to aid, the documentation to be provided by the beneficiary persons or entities has been clarified and the evaluation criteria have been modified, introducing three differentiated blocks: one related to the company and business management, another related to the project for which the subsidy is requested, in which aspects such as the degree of innovation of the actions included, the location of the project, or the accessibility and sustainability measures that they contemplate, and a third block that values, on the one hand, the investment effort of the company and, on the other, the results in the execution of subsidies in previous calls .

In accordance with the provisions of article 5 of Law 12/2007, of November 26, for the promotion of gender equality in Andalusia, the transversal integration of the principle of gender equality has been taken into account in the elaboration of the different sections of this Order. In addition, two aspects related to Equal Opportunities have been included among the evaluation criteria, one positively assessing the implementation of equality plans for those companies that are not required by law and another considering obtaining the business seal on regulated equality. in chapter IV of Organic Law 3/2007, of March 22, for effective equality between women and men.

It has not been considered opportune to incorporate the weighting of the impact on health or the assessment of occupational safety, as provided for in article 15.2 of the Regulation of Procedures for the Granting of Subsidies of the Administration of the Junta de Andalucía, approved by Decree 282/2010, of May 4, due to the very nature of the subsidy to be awarded and the type of beneficiary persons or entities.

These aids are subject to the de minimis regime contemplated in Regulation (EU) no. 1407/2013 of the Commission, of December 18, 2013, regarding the application of articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid. In accordance with the de minimis regulations, the maximum amount of aid that can be granted to beneficiary individuals or entities may not exceed 200,000 euros during a period of three fiscal years.

The data provided by the people or entities participating in the calls made under this Order will also be used for monitoring, evaluation, financial management, verification and auditing of the actions co-financed by the FEDER, They may also be required by the managing body to provide employment information on the company from twelve months after the end of the operation.

These regulatory bases are adapted to the principles of good regulation. Regarding the need for aid, it is justified by the convenience of supporting small businesses and crafts as strategic productive sectors in the Andalusian economy that, in addition to generating employment, contribute to the development and dynamism of municipalities, improve their image, fix the population and attract tourism. From the point of view of competition, these grants are intended to help improve the position of small commercial and artisan companies compared to large stores and large online sales platforms. Given that both formats do not start from a situation of equal conditions, the aid in question does not distort free competition, but rather contributes to offset the disadvantageous situation from which companies and potential beneficiaries start with respect to other commercial formats. . The effectiveness of the planned measures is intended to be achieved through certain aspects of the Order, such as the project assessment criteria, which will make it possible to select, for financing, those actions that best ensure the achievement of the planned objectives. Likewise, with these regulatory bases, efficiency will be gained, insofar as the managing bodies will have some concrete and specific bases to manage the subsidy files in all their stages. Regarding the principle of proportionality, the regulatory bases for subsidies have been chosen as the most appropriate instrument to guarantee the achievement of the objective pursued. Likewise, these regulatory bases provide the participant with due legal certainty, being adequately framed in the legal system, since its precepts are developed within the framework defined by the European regulations regarding the application of the FEDER, as well as the specific regulations on subsidies. and other applicable national and regional regulations. The entire legal framework of application is expressly included in the articles of the regulatory bases. With all this, a stable and predictable regulatory framework is generated for SMEs and interested persons, the management body of the actions and any other group that could be affected. In application of the principle of efficiency, with these regulatory bases it has been tried to avoid unnecessary or accessory administrative burdens and to rationalize, in its application, the management of public resources, as it has been exposed in the preceding paragraphs. In response to the principle of transparency, the objective of these regulatory bases is clear and the reasons for it are equally clear in this exposition. It should also be noted that in compliance with the principle of active publicity, the process of elaboration of the norm has been disseminated in the Transparency Portal of the Junta de Andalucía and with broad participation in the public hearing process. In addition, this Order has been submitted to the mandatory hearing process before the Council of Consumers and Users of Andalusia, in accordance with the provisions of Decree 58/2006, of March 14, which regulates the Council of Consumers and Users of Andalusia, as the highest collegiate body for consultation and participation of consumers in the Autonomous Community of Andalusia.

By virtue of the foregoing, at the proposal of the head of the General Secretariat for Business, Innovation and Entrepreneurship, and in use of the powers conferred by article 115.1 of the Consolidated Text of the General Law of Public Finance of the Junta de Andalucía, approved by Legislative Decree 1/2010, of March 2, and in accordance with the provisions of article 4 of the Regulation of the Procedures for the Granting of Subsidies of the Administration of the Junta de Andalucía, approved by Decree 282 /2010, of May 4, and in article 44.2 of Law 6/2006, of October 24, of the Government of the Autonomous Community of Andalusia,

I HAVE

Unique article. Approval of the regulatory bases for subsidies aimed at modernizing and improving competitiveness and promoting the generational renewal of commercial and artisan SMEs in Andalusia.

The regulatory bases for the granting of subsidies aimed at modernizing and improving competitiveness and promoting the generational renewal of commercial and artisan SMEs in Andalusia are approved, the text of which is inserted below.

Single additional provision. Delegation of powers.

The person in charge of the General Directorate with competence in matters of commerce and crafts is delegated the competence to carry out the public call for the subsidies regulated in this Order, by means of a resolution, in which the deadline for presentation of the proposals will be established. the aid applications and the forms to present the applications and allegations will be approved. Said resolution will be informed in accordance with the provisions of Decree 162/2006, of September 12, which regulates the economic memory and the report on actions with an economic-financial impact.

The person in charge of the Territorial Delegation competent in matters of commerce and crafts is delegated the resolution of the granting procedure of the subsidies, the resolution of the reimbursement procedures and the sanctioning procedures related to these in the territorial scope of your competition.

The delegations of powers indicated do not include the delegation of the resolution of administrative appeals filed against the acts issued in exercise of said powers.

First transitory provision. Regime of aid granted in previous years.

The legal regime applicable to the subsidies granted before the entry into force of this Order, will be the one in force at the moment in which the procedures begin, being competent for their investigation and resolution, as well as for the other procedures that The bodies established therein could be initiated in relation to the aforementioned aid.

Second transitory provision. Transitory application of Law 39/2015, of October 1, on Common Administrative Procedure of Public Administrations.

The effects on the Administration of the Junta de Andalucía of the determinations of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, regarding the matters referred to in its seventh final provision, which could affect the places and registries in which interested persons may submit their requests and writings or the place or medium in which the publications will take place and, where appropriate, the notifications of the administrative acts and resolutions provided for in these regulatory bases , will be specified in the respective calls.

Single repealing provision. Regulatory repeal.

All those provisions of equal or lower rank are repealed, in that they contradict or oppose the provisions of this Order and, in particular, the Order of August 28, 2017, of the Ministry of Employment, Business and Commerce, which approves the regulatory bases for the granting of subsidies under a competitive competition regime, for the modernization and increase of the competitiveness of commercial SMEs (PYM modality) and the Order of July 24, 2018, of the Ministry of Employment, Business and Commerce, which approves the regulatory bases for the granting of subsidies, under a competitive bidding regime, for the promotion of Crafts in Andalusia (FAA modality).

First final provision. Qualification.

The person in charge of the General Directorate competent in matters of commerce and crafts is empowered to issue as many resolutions, instructions and circulars as are necessary for the correct application and interpretation of this order.

Second final provision. Entry into force.

This Order will enter into force the day after its publication in the Official Gazette of the Junta de Andalucía.

Seville, May 7, 2020

Article 1. Object of the subsidies.

The subsidies regulated in this Order are intended to promote the modernization of small commercial and artisan companies in Andalusia through the improvement of their management tools, through the introduction of Information and Communication Technologies (ICT), its incorporation into electronic commerce and the modernization of its image and its infrastructures.

Likewise, they are intended to promote the continuity of small commercial and artisan companies in operation that are in danger of disappearing due to retirement, permanent disability or death of their owner or other unforeseen cause, by financing process planning tools of generational relief.

Article 2. Legal regime.

1. Subsidies will be governed by the provisions of these regulatory bases and the following regulations:

a) Law 38/2003, of November 17, General Subsidies, in accordance with the provisions of its first final provision.

b) Regulation of Law 38/2003, of November 17, General Subsidies, approved by Royal Decree 887/2006, of July 21, in accordance with the provisions of its first final provision, as well as the other basic norms that develop the Law.

c) Consolidated Text of the General Public Treasury Law of the Junta de Andalucía, approved by Legislative Decree 1/2010, of March 2.

d) Budget Law of the Autonomous Community of Andalusia, in force at the time the call is approved.

e) Regulation of the Procedures for the Granting of Subsidies of the Administration of the Junta de Andalucía, approved by Decree 282/2010, of May 4.

f) Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, in accordance with the provisions of its first and seventh final provisions, and its repealing provision.

g) Law 9/2007, of October 22, on the Administration of the Junta de Andalucía.

h) Law 40/2015, of October 1, on the Legal Regime of the Public Sector, in accordance with the provisions of its fourteenth final provision.

i) Law 12/2007, of November 26, for the promotion of gender equality in Andalusia.

j) Decree 183/2003, of June 24, which regulates information and attention to the citizen and the processing of administrative procedures by electronic means (Internet).

k) Law 1/2014, of June 24, on Public Transparency in Andalusia.

l) Law 19/2013, of December 9, on transparency, access to public information and good governance, in accordance with the provisions of its eighth final provision.

m) Regulation (EU) 2016/679 of the European Parliament and of the Council, of April 27, 2016, regarding the protection of natural persons with regard to the processing of personal data and the free movement of such data and by which Directive 95/46/CE (General Data Protection Regulation) is repealed.

n) Decree 68/2008, of February 26, which abolishes the contribution of the photocopy of the official identification documents and the registration certificate in the administrative procedures of the Administration of the Junta de Andalucía and establishes the electronic headquarters for the practice of electronic notification.

o) Organic Law 3/2018, of December 5, Protection of Personal Data and guarantee of digital rights.

p) Order of April 6, 2018, which regulates the procedure for budgetary management of public spending derived from subsidies granted by the Administration of the Junta de Andalucía and its administrative and special regime agencies.

q) Decree 622/2019, of December 27, on electronic administration, simplification of procedures and organizational rationalization of the Junta de Andalucía.

r) Regulation (EU) no. 1407/2013 of the Commission of December 18, 2013, regarding the application of articles 107 and 108 of the EC Treaty to de minimis aid (DO L 352 of 12/24/2013).

2. Given that the subsidies regulated in this Order are co-financed with European funds, they will be adjusted to the community, national and regional regulations that apply to them and in particular to the following:

a) Regulation (EU) no. 1303/2013 of the European Parliament and of the Council, of December 17, 2013, establishing common provisions relating to the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and to the European Maritime and Fisheries Fund, and establishing general provisions relating to the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund, and repealing Regulation ( EC) no. 1083/2006 of the Council.

b) Regulation (EU) no. 1301/2013 of the European Parliament and of the Council, of December 17, 2013, on the European Regional Development Fund and on specific provisions relating to the objective of investment in growth and employment and repealing Regulation (EC) no. 1080/2006.

c) Regulation (EU) 2020/558 of the European Parliament and of the Council, of April 23, 2020, which modifies Regulations (EU) no. 1301/2013 and (EU) no. 1303/2013 as regards specific measures to provide exceptional flexibility in the use of the European Structural and Investment Funds in response to the COVID-19 outbreak.

d) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, of July 18, 2018, on the financial rules applicable to the general budget of the Union.

e) Instruction 1/2013, of the General Directorate of European Funds and Planning, which establishes the requirements applicable to the payment of expenses co-financed with European Funds, and Instruction 1/2015, of the General Directorate of Funds Europeans, by which it modifies the previous one.

f) Instruction 1/2017, of the General Directorate of European Funds, which establishes the procedure for verification and control of expenses co-financed by the FEDER Operational Program of Andalusia 2014-2020, the ESF Operational Program of the Autonomous Community de Andalucía 2014-2020 and the Youth Employment Operational Program and the correction of errors thereof.

g) Order HFP/1979/2016, of December 29, which approves the rules on eligible expenses of the operational programs of the European Regional Development Fund for the period 2014-2020.

h) Order of May 30, 2019, establishing rules for the management and coordination of interventions co-financed with European Funds in the Autonomous Community of Andalusia for the 2014-2020 programming period.

Article 3. Eligible projects.

1. Four different types of projects may be subsidized under these regulatory bases:

a) Modality A. Digital modernization projects for commercial and artisan SMEs. These projects seek to promote the transformation of small commercial and artisan companies through ICT and their incorporation into the digital sphere. In order to improve their productivity and competitiveness objectives, this modality seeks to encourage the transformative use of ICT in the company and promote electronic commerce.

b) Modality B. Projects to modernize and update commercial and artisan SMEs. This modality is foreseen for projects whose objective is their modernization, in such a way that it allows them to make a difference compared to the rest of the formats, attracting new clients in order to increase their productivity.

c) Modality C. Expansion projects for commercial and artisan SMEs. Its purpose is to contribute to the expansion of these SMEs, promoting projects that aim to open a new commercial point of sale or a new artisan establishment. The new establishment can develop the same activity or introduce some type of business variants derived from the diversification of its offer, new services offered to consumers or the implementation of new trends.

In the case of artisan SMEs, a new artisan establishment shall be understood to be one in which the SME can carry out the same activity as the pre-existing production workshop, or production and sale, or dedicate itself solely to the sale of the products artisans made by the company. Likewise, it can introduce some type of business variant, diversifying the offer of products that the company sells.

d) Modality D. Projects for the generational replacement of commercial and artisan SMEs, understanding as such those whose purpose is to plan the replacement processes in order to contribute to the continuity of small commercial or artisan companies that would otherwise they would be forced to close, due to retirement, permanent disability, death of the owner or any other cause.

The continuity of the company can be carried out within the family environment of the owners, by the company workers or even by third parties interested in continuing the business.

2. In the case of modality A, the introduction of tools that allow the commercial establishment or craftsman to move towards the omnichannel customer experience and also towards the creation of a unified commerce environment will be valued, understanding as such one in which the information generated by the different sales channels, electronic commerce, order management, inventories, customer relations, etc.

3. In the case of modalities B and C, projects that consist of transforming the image of the commercial establishment in order to contribute to improving the consumer's shopping experience will be especially valued, either through a careful selection, presentation and exhibition of the product, or through the differentiated services that are offered to the clientele, in such a way that all of them together transmit the differentiation of the commercial or artisan establishment as the main element of value.

Article 4. Actions and eligible items.

1. For the development of modality A projects, the following actions will be eligible:

a) In the field of management improvement, actions aimed at implementing digital solutions in all business processes of the company, whether related to business management or directly to the marketing process, such as:

1st Programs for management, accounting, billing, relations with customers and suppliers, warehouse management, sales automation, or other similar ones.

2nd Point of sale Terminal (hereinafter POS), encoding systems and optical reading of products, implementation of electronic labels and the like.

3rd Software, programs, tools, applications or other digital solutions for the implementation of customer relationship management projects (commonly known by the acronym of its name in English, Customer Relationship Management: hereinafter CRM), or other customer loyalty actions.

4th electronic scales and similar.

5th People counter systems in the different areas of commerce, virtual shop windows, digital signage, or other solutions in the sales space.

6th Any other digital solution that introduces improvements in the management and/or marketing system, or allows the establishment to move towards the omnichannel customer experience.

7th In the case of artisan SMEs, in addition any digital solution that introduces improvements in the production system.

The acquisition of the software as well as the computer and technological equipment necessary for its implementation and start-up will be eligible, including registrations and licenses for the first year and the necessary training for it.

b) In the field of electronic commerce, one or more of the following actions aimed at the implementation of an online marketing strategy for the company may be subsidized:

1st Creation and design of mobile applications or websites with corporate information, product catalog, or other information necessary in this type of application. In this case, the costs of programming, design and content development will be eligible.

2nd Design and implementation of an online store. For the technical development of the online store, both open source platforms and “cloud” platforms can be used, or a custom development can be carried out.

3rd Adaptation of the commercial establishment's website to mobile devices.

4th Implementation of any other e-commerce tool or complement that allows the establishment to move towards the omnichannel customer experience.

5th Internet communication, advertising and marketing actions, such as sponsored links or search engine marketing or SEM (commonly known by the acronym of its name in English "Search Engine Marketing" SEM), to publicize the online store and promote products; the actions of web positioning or SEO (name coming from its name in English «Search Engine Optimization»); or email-marketing campaigns (sending newsletters or emails to customers).

6th Contracting an external company that offers the management service of social networks, or community management.

The maximum amount that can be subsidized by each establishment for the development of modality A projects amounts to €6,000. The total eligible for subsidy per company for the development of modality A projects, when carried out in several establishments, amounts to €12,000. The percentage of the subsidy may reach up to 100% of the investment made by the company in the development of the project, Value Added Tax, (hereinafter VAT) excluded. The minimum investment to be made for the project to be considered eligible is €1,500 (VAT excluded).

2. In modality B projects, aimed at modernizing and updating commercial and artisan SMEs, one or more of the following actions will be eligible:

a) The costs of professional services for preparing and drafting the renovation and/or decoration project.

b) Works of reform and conditioning of the surface of exhibition and sale of the commercial premises or artisan establishment.

c) Acquisition of equipment and furniture for use in the area dedicated to exhibition and sale.

d) Works to improve and refurbish the exterior façade of the commercial premises or artisan establishment, including the necessary elements, such as shop windows, signs, doors and awnings.

e) In the case of artisan SMEs, also the acquisition of equipment and machinery used in the process of making artisan products.

For the set of actions carried out in modality B projects, the maximum eligible amount is €15,000 per establishment and €26,250 per company, when the project is carried out in several establishments. The percentage of the subsidy may reach up to 100% of the investment made by the company (VAT excluded). The minimum investment to be made by the company for the project to be considered eligible is €1,500 (VAT excluded).

3. In modality C projects, aimed at the expansion of commercial and artisan SMEs, through the opening of a new point of sale or new artisan establishment, one or more of the following actions will be eligible:

a) The costs of professional services for preparing and drafting the renovation and/or decoration project.

b) Renovation and conditioning works of the exhibition and sale area of ​​the new commercial premises or artisan establishment.

c) Acquisition of equipment and furniture for use in the area dedicated to exhibition and sale.

d) Works for the improvement and conditioning of the external façade of the commercial premises or artisan establishment, including the necessary elements for this, such as shop windows, signs, doors, and awnings.

e) In artisan SMEs, it will also be possible to finance the acquisition of equipment and machinery for the development of artisan activity, both in terms of production and sale.

For the set of actions carried out in the projects of modality C, the maximum eligible amount is €21,000 for each new establishment that opens, with a maximum of two establishments. The percentage of the subsidy may reach up to 100% of the investment made by the company (VAT excluded). The minimum investment to be made by the company for the project to be considered eligible is €3,000 (VAT excluded).

4. Under modality D, intended for generational relief projects, the following actions will be eligible:

a) Development of the family protocol that contemplates the conditions to guarantee the generational replacement of the company. Family businesses are considered to be those in which the property belongs totally or partially to a group of people who are blood relatives or related to each other.

The content of the family protocol may be flexible and adapted to the particularities and specific characteristics of each company, with the minimum content detailed in Annex II. The family protocols will have to be, at least, elevated to a public deed before a notary and the possible registration in the Mercantile Registry will be at the discretion of the company. In addition to the development of the family protocol, the company will be able to undertake the training of relief workers.

b) Relief plan for company workers or third parties who take charge of the transfer of the business. Its purpose is the preparation and planning of the business transfer process for company workers who do not have a family relationship with its owner or owners or potential buyers, in those cases in which a generational succession in the organization is not foreseen, through the elaboration of a relief plan. The minimum content of the relief plan is that established in Annex II. Said plan will conclude with the elevation of the same to a public deed before a notary public. In addition to the relief plan, the company may undertake the training of relief workers.

Modality D projects may be subsidized up to 100% of the expenses assumed by the company for the elaboration of the family protocol or the relief plan. In the case of training expenses for relievers, the maximum eligible will be 50% of the price of the training action. The maximum subsidy to be received will depend on the size of the company, establishing the following limits: companies with less than 10 workers: €6,000 subsidy; companies between 10 and 49 workers: €8,000 subsidy; companies with 50 workers or more: €10,000 subsidy.

5. For the purposes of calculating the maximum amounts indicated in the previous sections, the concept of single company defined by article 2.1 of Regulation 1407/2013, of December 18, will be taken into account.

Article 5. Beneficiary entities and requirements.

1. Natural or legal persons, legally constituted as companies, who meet the requirements established in the following section, in addition to the rest of the requirements demanded in these regulatory bases, may be beneficiaries of the subsidies.

Groups of private natural or legal persons, community property or any other type of economic unit or separate assets that, even without legal personality, can carry out the projects or activities subject to subsidy may also be beneficiaries.

2. To be beneficiaries, companies or groups must meet the following requirements:

a) Have the status of SME in accordance with the provisions of the European Commission in its Recommendation 2003/361/CE, of May 6, 2003.

b) Develop your commercial or craft activity in Andalusia. In the event that they carry out only one online commercial activity, they must demonstrate that they generate economic activity in Andalusia, meaning the creation of direct employment in the territory.

c) Retail SMEs that apply for subsidies for the implementation of projects of modalities A, B and C, must also meet the following requirements:

1. Be registered in any of the headings of the Economic Activities Tax listed in Annex I to this Order, prior to the publication of the call for aid.

2.º That the main activity of the company falls within the scope of retail trade, within the headings indicated in Annex I. The main activity will be considered that which generates most of the volume of business.

d) The artisan SMEs that request subsidies for the implementation of projects of modalities A, B and C, must also meet the following requirements:

1. Be registered in the Economic Activities Tax prior to the date of submission of the application.

2. Proof of being an artisan. For these purposes, said condition will be considered accredited with the inscription in the Andalusian Craftsmen's Registry or any other equivalent regional Registry prior to the date of submission of the application.

e) The commercial or artisan SMEs that wish to carry out a project of modality C, of ​​expansion, in addition to the previous requirements, must prove that, during a previous uninterrupted period of at least two years, counted from the date of start of submission of applications, have maintained economic activity in one or more establishments, whether physical or online.

f) The companies that request aid for the development of projects of modality D of generational change, in addition to the requirements set forth in letters a) and b), must be constituted prior to the publication of the call , with at least five years old.

3. The requirements indicated in the previous section must be maintained during the temporary scope of the aid, which will cover the period between the date of presentation of the application and the date of presentation of the justification of the aid.

4. Those who meet the circumstances provided for in article 13.2 of Law 38/2003, of November 17, and in article 116.2, 4 and 5 of the Consolidated Text of the General Law of the Public Treasury of the Junta de Andalucía.

5. Compliance with the requirements to obtain the status of beneficiary entity will be accredited by providing the documentation indicated in article 14.

6. Verification that the applicants or entities do not meet any of the requirements at any time prior to the granting of the subsidy, will lead to the rejection of their applications, after a resolution issued according to the common administrative procedure in force, which will be notified in the terms established in article 40 of Law 39/2015, of October 1.

Article 6. Amount of subsidies.

1. The subsidy will amount to an amount that may reach 100% of the accepted budget, excluding VAT, with the maximum eligible limit by type indicated in article 4. The maximum percentage of subsidy to be awarded will be specified in the resolution calling for the grants.

2. The amount of the subsidies may in no case be of such an amount that, alone, or in conjunction with other subsidies or aid from other Public Administrations, or from other public or private, national or international entities, exceeds the cost of the activity to be carried out. by the beneficiary person or entity.

3. These aids are subject to the de minimis regime contemplated in Regulation (EU) no. 1407/2013 of the Commission, of December 18, 2013, regarding the application of articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid, therefore the maximum amount to be granted to a single company It may not exceed €200,000 during a period of three fiscal years.

Article 7. Eligible expenses.

1. The following direct expenses made by the entity in the execution of the subsidized actions indicated in article 4 are considered eligible expenses.

a) In modality A projects, the following will be considered as eligible costs:

1. The costs of acquiring technological and computer equipment, software and hardware, and their installation and commissioning.

2.º The professional expenses of design, creation or implementation of web pages with or without a sales portal, and the expenses of web providers for the implementation of the rest of eligible electronic commerce actions.

3rd The costs of contracting the services of web providers in the case of implementing open-source online store platforms or "cloud" platforms.

4th Professional expenses related to the creation, design and implementation of digital marketing plans and campaigns, online positioning, communication on social networks and Internet advertising. Consulting for the analysis of these processes and definition of digital strategies, implementation consulting (adaptation of the tools to the needs of the SME); consultancy for the supervision of compliance with the legal aspects of the web page such as current regulations on data protection, cookie policy, regulations applicable to electronic commerce, particularly those relating to the defense of consumers and users and the European regulations regarding the application of Strong Customer Authentication (SCA) in electronic payments. Also consultancy expenses related to the training of personnel and the migration or loading of significant data for the website to be operational.

b) In the projects of modalities B and C, the following are considered as eligible costs:

1. The expenses caused by carrying out the interior or exterior conditioning works or reforms of commercial premises or craft establishments, such as masonry, plumbing, carpentry and painting works; doors and windows; installation of floors, ceiling and wall coverings; electrical installation, air conditioning and heating, as well as energy efficiency actions in the establishment; actions to improve the exterior façade of the establishment and design and installation of awnings, signs, commercial canopies and other similar ones; works for the adaptation and removal of architectural barriers or that contribute to improving accessibility for people with disabilities.

2nd. The expenses caused by the equipment of commercial premises or artisan establishments that consist of the acquisition and installation of equipment and furniture for exclusive use in the exhibition and sale area or in the acquisition and installation of equipment and machinery intended for to the development of the craft activity. Likewise, the equipment of the commercial or artisan establishment destined to the protection of workers and consumers, consisting of elements destined to the prevention of the spread of COVID 19, such as protective partitions, shift dispensers or people counting systems, is considered eligible. , portable barriers, antiseptic product dispensers, individual protection equipment for workers and other necessary elements for this purpose.

3rd The costs of the professional services of preparation and drafting of the projects.

c) For the development of modality D projects, the following eligible expenses are contemplated: The expenses of specialized external consultancy for the elaboration of the family protocol or the relief plan; the notary expenses and, where appropriate, registry expenses that may be generated and the registration costs in the training actions.

2. The following are not considered eligible expenses:

a) Debit interest from bank accounts, interest, surcharges and administrative and criminal sanctions, nor the costs of legal proceedings.

b) The current expenses of the beneficiary persons or entities, nor any other indirect expense caused by the execution of the subsidized actions.

c) The acquisition of televisions and sound and image players or mobile phones. The tablets will not be subsidized, unless they are a necessary element for the development of an action included in article 4.1.a) and this is justified in the report attached to the application.

d) Antivirus programs, as well as software updates, license renewal or maintenance costs.

e) Domain registration and hosting or web hosting expenses.

f) Works or performances in bathrooms, offices, warehouses and other dependencies not included in the sales space.

g) Permits and renewal of previously acquired licenses.

h) The acquisition of materials or other elements for carrying out the works by the applicant person or entity.

i) The installation of alarm, security or similar systems.

j) The acquisition of premises or real estate.

k) Industrial machinery and equipment for the manufacture and processing of products subject to commercialization, except for artisan SMEs, in which case it will be eligible.

l) Used goods.

m) Finance leases.

n) The costs of transferring the business.

o) In the case of training for generational change, any expense other than the cost of registration for the training action.

p) In general, all those expenses not directly related to the activities and investments object of the aid.

3. Taxes will be eligible expenses when the person or entity beneficiary of the subsidy actually pays them. In no case will indirect taxes be considered eligible expenses when they are susceptible to recovery or compensation, nor personal income taxes.

4. The following rules will apply to eligible expenses:

a) In each project, some expenses may be offset against others when the subsidy was granted to finance investments or expenses of a different nature. The maximum percentage of compensation is 5% of the total subsidy awarded for the development of the project.

b) They must have been carried out in the period determined in the call, which may contemplate a start date prior to its publication, for all or some of the eligible items.

c) Expenditure will be considered as incurred if it has been effectively paid before the expiration of the maximum justification term determined in the concession resolution.

d) In the event that the beneficiary entity is obliged to make withholdings in accordance with the tax legislation regarding expenses that have been attributed to the subsidy, it will be necessary to prove the income of the same in the Tax Agency by means of the contribution of the form normalized as appropriate.

e) In accordance with the provisions of article 71 of Regulation (EU) no. 1303/2013 of the European Parliament and of the Council in relation to article 31.4 of Law 38/2003, of November 17, in those cases in which investments in infrastructures or productive investments are subsidized, if within the following three years payment of the aid, there is the cessation or relocation of a productive activity outside the program area, a change in the ownership of an element of infrastructure that provides a company or a public body with an undue advantage, or a change that affects the nature, the objectives or the conditions of execution of the operation, in such a way that its original objectives are undermined, the beneficiary entity must repay the amounts paid in proportion to the period during which the requirements have been breached. In the case of the subsidy for expansion projects, if in the two years following the granting of the subsidy the beneficiary entity ceases commercial activity in all pre-existing establishments, it must also repay the subsidy.

f) In the terms established in article 31.3 of Law 38/2003, of November 17, when the amount of the eligible expense exceeds the amounts established in the legislation on public sector contracts for the minor contract, the person or beneficiary entity must request at least three offers from different persons or supplier entities, prior to the contracting of the commitment for the work, the provision of the service or the delivery of the good, unless due to its special characteristics it does not exist in the market sufficient Number of entities that carry out, lend or supply them, or unless the expense was made prior to the subsidy.

Article 8. Budget limitations and control.

1. The granting of subsidies will be limited by the existing budget availability, in accordance with the provisions of article 119.2.j) of the Consolidated Text of the General Law of Public Finance of the Junta de Andalucía.

2. The subsidies will be awarded from the budget credits established in the corresponding call, which will specify the maximum total amount allocated to each of the subsidy lines.

The aforementioned maximum amount will be distributed among the different territorial and functional areas of competition provided for in article 11, in the amounts indicated in the call. In the event that once the application submission period has ended, in view of the applications received that meet the requirements to be beneficiaries, it is appreciated that there is a surplus of credit in any of the functional or territorial areas of competitiveness and a deficiency in any of the rest, the body that made the call may issue a reasoned resolution of redistribution of credit among the remaining areas of competitiveness, prior to the beginning of the prior evaluation of the applications submitted, without in any case this new redistribution affects the rights of those who have submitted their application under the initial distribution. The resolution by which the credit is redistributed will be published in the same media as the resolution of the call.

3. When provided for in the call, multi-year spending commitments may be acquired in accordance with the provisions of article 40 of the Consolidated Text of the General Law on Public Finance of the Junta de Andalucía and its implementing regulations, in accordance with the distribution by annuities and amounts established therein.

4. Exceptionally, the call for subsidies may set, in addition to the maximum total amount within the available credits, an additional amount whose application to the granting of subsidies will not require a new call. The setting and use of this additional budget allocation will be subject to the following rules:

a) The fixing of this additional amount will only be admissible when the necessary allocation of credits to which it is attributable does not appear in the Budget at the time of the call, but it is expected to be obtained at any time prior to the resolution of concession for depending on an increase in credits derived from a generation, an extension or an incorporation of credit.

b) The call must expressly state that the effectiveness of the additional amount is conditional on the declaration of availability of the credit, prior approval of the budgetary modification that proceeds at a time prior, in any case, to the concession resolution. of the grant.

c) The declaration of available credits, which must be made by the person who made the call, must be published in the same media as it, without such publicity implying the opening of a period to present new applications, nor the start of a new one. calculation of the term to adopt and notify the resolution.

d) The setting of the additional amount will be carried out specifically.

5. The call may also provide that eventual increases in the available credit make possible a complementary resolution for the granting of subsidies that includes applications that, even fulfilling all the requirements, have not been beneficiaries due to exhaustion of the same.

6. When this is provided for in the current Budget Law of the Autonomous Community of Andalusia, the body competent to award the subsidies may annul the calls that have not been the subject of a concession resolution, as well as suspend or not carry out future calls. for reasons of compliance with the objectives of budgetary stability and financial sustainability.

7. The control of the subsidies will be carried out under a prior inspection system.

Article 9. Financing and system of compatibility of subsidies.

1. In the event that the subsidy is awarded for an amount less than 100% of the accepted budget, the beneficiary company will have to make a contribution of its own funds for the remaining amount to complete the financing of the subsidized activity, having to prove said contribution to the justify the grant.

2. Without prejudice to the contribution of own funds made by the beneficiary person or company, the subsidies that are granted under the present regulatory bases will be compatible with the perception of other subsidies, aid, income or resources for the same purpose, coming from any Administrations or public or private, national, European Union or international organizations, in accordance with article 19.2 of Law 38/2003, of November 17, and other applicable regulations.

In relation to said compatibility and given that they are de minimis aid, they will not be accumulated with any State aid in relation to the same eligible expenses if said accumulation exceeds the aid intensity or the corresponding higher aid amount established in the circumstances specific to each case by a block exemption regulation or a decision adopted by the Commission.

3. The Administration of the Junta de Andalucía will participate in the financing of these subsidies with 20% and the European Union, through the European Regional Development Fund under the Andalusia Operational Program 2014-2020, in a percentage of 80%.

Article 10. Subcontracting.

In these regulatory bases, subcontracting is not foreseen, since the eligible actions are all excluded from the definition of subcontracting made by article 29.1 of Law 38/2003, of November 17, since they consist of the acquisition and installation of equipment or in carrying out works or services that they must necessarily contract with third parties to carry out the subsidized activity themselves.

Article 11. Concession procedures.

1. The procedure for awarding subsidies for the development of projects of modalities A, B and C will begin ex officio, with the publication of the call, and will be processed and resolved on a competitive basis.

The territorial scope of competitiveness will be the provincial one, in such a way that in each province, the projects to be developed in commercial or artisan establishments located in the same will compete.

The functional scope of competitiveness will be determined based on the nature of the SME, depending on whether it is commercial or artisan, and the type of project.

2. The concession procedure, in the case of modality D projects, will be that of non-competitive competition with an open call. In the calls under a non-competitive competition regime, the budget credits that will finance the subsidies called will be specified, specifying the maximum total amount allocated. The applications will be processed by the respective Territorial Delegations with competence in matters of commerce and crafts, individually in order of the date of presentation of the application until the exhaustion of the credit assigned to each province. For the purposes of determining the aforementioned competent Territorial Delegation, the province in which the company has its registered office will be taken into consideration, and in the event that it does not have its registered office in Andalusia, the Territorial Delegation relative to the province where it generates will be competent. higher volume of employment. In accordance with the purpose and object of the projects, it is not possible to make the comparison and priority of the applications presented in a single procedure, but the granting of aid will be made by verifying the concurrence of the person or entity requesting the the established requirements, with the only limitation of the budgetary availability for each year, which will be published by resolution of the General Directorate with competence in matters of commerce and crafts.

Article 12. Call and deadline for submission of applications.

1. The calls for subsidies, together with an extract thereof, will be published in the Official Gazette of the Junta de Andalucía, and also in its entirety in the National Subsidy Advertising System, through the National Subsidy Database, and may be consulted through the website of the General Intervention of the State Administration at the electronic address

http://www.pap.hacienda.gob.es/bdnstrans/GE/es/convocatorias

2. The deadline for submitting applications will be established in the respective calls. Applications submitted after said period will be inadmissible. The resolution of inadmissibility will be notified personally under the terms of article 41 et seq. of Law 39/2015, of October 1.

Article 13. Applications.

1. Applications will be submitted in accordance with the application form included in the call, which must be completed through the electronic platform provided for it, in its entirety in all its sections, and will contain at least the following information:

a) The identification data of the interested company and, where appropriate, of the person representing it.

b) The information necessary to carry out the electronic notifications that, if applicable, should be carried out.

c) The information necessary to apply the assessment criteria.

d) Descriptive information about the activity, project, behavior or situation for which the subsidy is requested, which will be used to evaluate the application, applying the corresponding assessment criteria.

e) Where appropriate, the opposition to the management body collecting from other Ministries, other Agencies, or other Public Administrations all the information or supporting documentation required in the applicable regulations that were in the possession of those or have been made by them. In case of opposition, they will be obliged to provide the necessary documents to provide this information, together with the application.

f) The following responsible declarations and commitments:

1st Declaration of not being subject to the prohibitions established in article 13 of Law 38/2003, of November 17, and in article 116 of the Consolidated Text of the General Law of Public Finance of the Board from Andalusia.

2nd A responsible statement regarding other subsidies, aid, income or resources requested and, where appropriate, granted, for the same purpose, by any Public Administrations or public or private entities, national or international, indicating the the granting entity, date and, where appropriate, amount, as well as the commitment to notify any other applications that it presents to any other Organization throughout the year of the call, as well as the aid that is granted from the date of the request.

3rd Responsible declaration of the applicant or representative of the company, of having the economic capacity to finance the part of the budget that is not subsidized, indicating the origin of said financing.

4th Declaration responsible for being up to date with its obligations for reimbursement of subsidies with any administration.

5th Commitment on the part of the applicant that, in the event of being a beneficiary of the subsidy, they will submit to the verification and control actions to be carried out by the General Directorate with competence in matters of European Funds, by the certifying authority of the Operative Program, exercised by the management center of the General State Administration with competences in the matter, by the European Commission and by the Court of Auditors.

6th Responsible declaration on compliance with the de minimis regime, in which information is given on the aid received from the Spanish Public Administrations subject to said regime during the two previous fiscal years and during the current fiscal year, the amount of which total cannot exceed the maximum limit of 200,000 euros.

7th Commitment by the applicant to provide the information that is required throughout the duration of the 2014-2020 Operational Framework, for monitoring, evaluation, financial management, verification and auditing of the actions co-financed by the ERDF, in accordance with the provisions of Regulation (EU) no. 1303/2013 and Regulation (EU) no. 1301/2013, both of the European Parliament and of the Council, of December 17, 2013, as well as Delegated Regulation (EU) no. 480/2014 of the Commission, of March 3, 2014.

Together with the call, the application form will be published indicating the electronic address where it will be available to interested persons.

2. Pursuant to the provisions of article 23.2.a) of the Regulations for Subsidy Awarding Procedures of the Andalusian Government, the submission of the application entails the authorization to the managing body to collect the certifications or the remission of data from the State Tax Administration Agency, the General Treasury of the Social Security and the Ministry competent in matters of Finance that these regulatory bases require to contribute.

When the certificate obtained electronically is negative, the instructing body will notify the applicant so that, if they deem it appropriate, they can express their disagreement with the data contained therein before the competent bodies of the Administration tax and provide the pertinent evidence to rectify such circumstance.

The verification of the identity of the applicant and, where appropriate, the representative, will be carried out ex officio by the investigating body under the provisions of the eighth additional provision of Organic Law 3/2018, of December 5 .

3. The request will be addressed to the person in charge of the Territorial Delegation with competences in matters of commerce and crafts corresponding to the province in which the commercial establishment or artisan workshop is located where the actions are to be carried out. In the case of companies that only carry out online commerce and the project is not going to be carried out in a physical establishment, they will submit the application to the Territorial Delegation of one of the provinces where they generate employment. In the case of companies that carry out street commerce, they will submit the application to the Territorial Delegation corresponding to the province in which they have the largest number of municipal activity authorizations.

4. Along with the application, the supporting documentation of the requirements demanded in these regulatory bases and of compliance with the assessment criteria detailed in the following article will be provided.

5. Each SME may request a subsidy for the development of a project of each of the modalities provided in article 3. In the event that the SME, commercial or artisan, requests a subsidy for establishments located in different provinces, in each province it will present the projects relating to the establishment or establishments located therein in which the actions are to be carried out. In any case, the project as a whole must respect the maximum eligible limits for each modality, provided for in article 4.

Article 14. Documentation to be submitted with the application.

1. For projects of modalities A, B and C, together with the application form, applicants must present the documentation detailed below, which certifies compliance with the requirements to be a beneficiary and the evaluation criteria. The contribution will be made in separate and duly identified documents:

a) Proof of personality.

1. In the case of a natural person, verification of the person's identity will be carried out ex officio by the examining body under the provisions of the eighth additional provision of Organic Law 3/2018, of 5 December December, unless expressly opposed, in which case a copy of the DNI must be provided.

2nd In the case of a legal person: it will be accredited by Tax Identification Card (NIF), minutes, deed or document of incorporation, statutes and, where appropriate, modification of the same, duly legalized, if necessary . This documentation must prove that the corporate purpose covers the activity for which the subsidy is requested.

3rd. In the case of groups of private natural or legal persons without legal personality, community property or any other type of economic unit or separate patrimony without legal personality, it must be accredited by deed, deed or document of constitution, statutes and , where appropriate, modification thereof, duly legalized if necessary. This documentation must prove that its corporate purpose covers the activity for which the subsidy is requested. They must expressly state, according to the standardized model that will be attached to the call, the execution commitments assumed by each member of the group and the amount of the subsidy that will be applied by each one, which will also be considered as beneficiary persons or entities. A sole representative of the group must be appointed, with sufficient powers to fulfill the obligations that correspond to the group. It may not be dissolved until the prescription period provided for in article 39 of Law 38/2003, of November 17, elapses.

b) Accreditation of representation: Document that proves the status of representative person and the powers recognized. The representation, either through a natural person with capacity to act or through a legal entity, may be accredited in accordance with the provisions of article 5.4 of Law 39/2015, of October 1. In the case of a natural person, verification of the identity of the person holding the legal representation will be carried out ex officio by the examining body, unless expressly opposed, in which case a photocopy of the DNI must be attached.

c) Accreditation of the establishment's activity, through a certificate of economic activities, issued by the Tax Agency, corresponding to the establishment where the investment is to be made and proof of payment of the last receipt of the Economic Activities Tax.

In the case of self-employed individual entrepreneurs, documentation accrediting registration in the corresponding special Social Security regime will also be provided.

In the case of commercial SMEs, if the applicant entity is registered in the Economic Activities Tax (IAE) in more than one economic activity and any of them is not eligible, according to Annex I of this Order, You must justify which is the main one, taking into account the income generated by each of them, through a tax document that contains this information.

The instructing body may request other complementary documentation to carry out the appropriate verifications, in the event that it cannot verify it with the documentation provided or collected electronically

d) Documentation proving that the company is an SME, in accordance with the provisions of Commission Recommendation 2003/361/EC, for which the applicant company must prove the two previous closed accounting years to the call the following conditions:

1.º That it has less than 250 workers, which may be accredited with a certification issued by the General Treasury of Social Security, such as the "Report on the average number of workers", or the life report Updated company labor certificate, with all the contribution account codes of the requesting person or entity. In the event that the company does not have workers, a Social Security certification of the non-existence of workers must be provided.

2.º That the annual business volume does not exceed 50 million euros or the annual balance sheet does not exceed 43 million euros. This information can be accredited by means of a Personal Income Tax declaration, in the case of natural persons, or "Certificate of the net amount of turnover", issued by the State Tax Administration Agency, or Tax declaration of Companies, in the case of legal persons.

e) Bank certificate accrediting that the applicant entity is the owner of the bank account entered in the application (including IBAN).

f) Descriptive report of each of the projects for which a subsidy is requested, with details of each of the actions that they comprise, including a detailed description of them, the objectives pursued and economic valuation of the actions that are intended to be executed.

In the case of expansion projects, the report will include a reference to the first establishment on which the expansion project is based, detailing all its aspects, in accordance with the considerations contained in article 3.1.c) .

g) If applicable, a work, decoration or interior design project signed by a professional or entity specialized in the matter, which must include the different actions for which the subsidy is requested, which must coincide with those described in the report presented, and the graphic design of the final result that is intended to be obtained, in the case of modality B and C projects.

h) Photographs or graphic documents of the premises before starting the actions, in the case of projects of modality B and C, as well as of the first commercial establishment, in the case of expansion projects.

i) Estimates or pro forma invoices corresponding to the expected expenses for carrying out each of the actions included in the project for which the subsidy is requested, with a detailed breakdown of all the elements included. The mere estimates of expenses made by the requesting person or entity and that lack the support of the supplier's offer or official rate of the expense will not be considered budgets, nor will those budgets that do not present a sufficient breakdown to determine the nature of the cost. eligible for the concepts related to it.

j) Documentation accrediting compliance with the assessment criteria stated in the application:

1st Certificate issued by the presidency, the secretariat or competent person of the association to which the applicant SME belongs, certifying that the same has among its purposes the defense of the interests of merchants or artisans, that the company applying for the subsidy is a member of the same, its seniority as a member and that it is up to date with the payment of the corresponding fee.

2nd Documentary accreditation of having the alleged public recognitions, prizes or distinctions, or indication of the awarding Administration, and the call and date thereof.

3rd Documentation proving that an Equality Plan has been implemented and is in force and, where appropriate, that the business seal on equality has been obtained.

4th Certification from the General Treasury of the Social Security stating the list of workers in the company, the type of contract and seniority in the company.

5th Certificate from the accrediting company, certifying that the company applying for the subsidy has a quality management system implemented prior to the publication of the call, and/or certificate certifying that it has obtained a distinctive craft quality granted by another Administration.

6th Resolution or certificate of the corresponding Consumer Arbitration Board proving the adherence of the company to the Consumer Arbitration System, or certification proving adherence to another public dispute resolution system.

k) Any other document that, in the opinion of the examining body, is deemed necessary to verify the description made of the actions requested or any other information included in the request. This documentation may be required of the persons or entities interested by the instructing body at any time during the assessment of the files.

2. For projects of modality D of generational change, the following documentation will be presented:

a) The documentation provided for in the previous section, in letters a), b), d) and e).

b) Certificate of Economic Activities issued by the Tax Agency and proof of payment of the last receipt of the Tax on Economic Activities.

c) In the case of self-employed individual entrepreneurs, documentation accrediting registration in the corresponding Special Social Security Regime will be provided.

d) A descriptive report of the type of project to be developed among those provided for in article 3.1.d), including the current situation of the company, the objectives that are expected to be achieved and the deadlines in which it is intended carry out, as well as the actions that are going to be developed.

e) A detailed estimate of the cost of the actions requested and the contribution that the company will make.

f) Copy of proforma invoices or budgets for each of the budgeted expenses.

3. In the event that the entity exercises its right not to present data and documents that are already in the possession of the Public Administrations or that have been prepared by them, they must indicate in the application form the precise information that allows the managing body consult or collect them. The managing body may consult or collect said documents unless the person concerned objects to it.

4. It is noted that any discrepancy between what is declared in the application, the complementary documentation provided and the supporting documentation, may give rise to a refund file if this would result in the cause provided for in article 37.1.a) of Law 38/ 2003, November 17.

5. The documentation will be submitted electronically. If any of the interested parties submits the complementary documentation in person, they will be required in the rectification process provided for in article 16 to submit it electronically.

6. Regarding the documentation to be provided, the provisions of article 28 of Law 39/2015, of October 1, will be followed. In general, the presentation of original documents to the procedure will not be required, the provision of copies will suffice, for the veracity of which the interested persons will be responsible. Only exceptionally may interested persons be asked to present original documents, in which case it will be done in accordance with the terms set forth in sections 4 and 5 of said article.

Article 15. Registration and signature systems accepted.

1. Applications and documentation must be submitted exclusively to the Electronic Registry of the Administration of the Junta de Andalucía, which can be accessed through the website of the Ministry with competence in matters of commerce and crafts, which will be specified in the announcement.

2. To use the electronic means of presentation, any of the systems indicated in article 10.2 of Law 39/2015, of October 1, or, where appropriate, the one determined by the Administration of the Meeting, will be considered valid for signature purposes. from Andalusia.

3. When interested persons use a signature system of those provided for in this article, their identity will be understood as already accredited through the act of signing itself.

Article 16. Correction of requests.

1. In accordance with the provisions of article 68 of Law 39/2015, of October 1, in modalities A, B and C, in the event of applications that do not meet the required requirements, the investigating body will jointly require interested persons to correct the lack or submit the required documentation within ten days, indicating that if they do not do so, they will be deemed to have withdrawn their request, after a resolution that must be issued under the terms of article 21 of the aforementioned law.

2. In the case of modality D, and in accordance with the provisions of article 33.d) of the Regulations for Subsidy Awarding Procedures of the Administration of the Junta de Andalucía, within ten days following receipt of the application in the registry of the competent body for its processing, this will address the applicant a communication indicating the date on which the application has entered the same, the maximum period established to adopt and notify the resolution of the procedure for granting the subsidy , as well as the dismissive effect that administrative silence will produce. Likewise, said letter will include the requirement for rectification, if applicable. The rectification period may be prudently extended up to five days, at the request of the person concerned or at the initiative of the body, when the provision of the required documents presents special difficulties. In addition, the instructing body may request from the applicant person or entity the voluntary modification or improvement of the terms of the application in accordance with the provisions of section 3 of the aforementioned article 68 of Law 39/2015, of October 1.

3. Once the term to rectify has elapsed, a resolution will be issued declaring the file of the applications not corrected, and the inadmissibility in the cases in which it corresponds.

4. The writings through which the interested persons or entities carry out the correction will be presented by the means indicated in article 15.

Article 17. Objective assessment criteria for applications.

1. For the evaluation of projects of modalities A, B and C, the following criteria will be applied in descending order of score:

a) Block I. Assessment of aspects related to the company and business management, which will be awarded a maximum score of 40 points.

1st Size of the company. It is valued with a maximum of 10 points in attention to the following scale: Microenterprise with up to 5 workers: 10 points; Microenterprise with 6 to 9 workers: 5 points; Small business (10 to 49 workers): 3 points.

2nd Membership and seniority to an association or entity representative of the interests of trade and crafts. It is valued with a maximum of 10 points in attention to the following graduation: Belonging to an association or representative entity: 5 points; in the event that the association is a promoter of an Open Shopping Center (CCA) recognized by the Administration of the Junta de Andalucía or a promoter of Areas or Points of Craft Interest: 3 points; seniority of membership of the association on the date of publication of the call for more than 1 year: 1 point; more than 2 years: 2 points.

3rd Public recognition, prizes or distinctions granted by Public Administrations, Official Chambers of Commerce or other representative entities of commerce or crafts obtained by the company. In the case of projects related to crafts, this section will take into account the recognition as Master Craftsman, the declaration as a Point of Craft Interest, and belonging to a Zone of Craft Interest. 2 points will be awarded for each distinction, with a maximum of 6 points.

4th Equal opportunities. The promotion of effective equality of opportunities for women and men will be valued with a maximum of 4 points, awarding 2 points if it is proven that there is an Equality Plan approved within the framework of the provisions of Organic Law 3/2007, of March 22, as long as the company is not required to have it due to its size and 2 points if the company has the business seal on equality regulated in Title IV of the aforementioned Law.

5.º Creation of stable employment. This criterion will be valued for those companies that have workers on their staff with an indefinite contract and a seniority of more than two years at the time of publication of the call. 1 point will be awarded for each person hired who meets both requirements with a maximum of 4 points.

6. Current implementation of a quality management system certified by an independent entity, or in the case of artisan SMEs, having been granted the use of the Distinctive "Andalucía, artisanal quality" or any other distinctive of similar characteristics granted by other Administrations. 2 points will be awarded for each aspect with a maximum of 4 points.

7th Consumption. This aspect will be valued with a maximum of two points. Adherence to the Consumer Arbitration System or any other public conflict resolution system by the company will be valued with one point. An additional point will be awarded to adhesions indefinitely and without limitations.

b) Block II. Assessment of the project presented. The following aspects of the project to be subsidized will be valued with a maximum of 35 points:

1. Outstanding aspects of the project. Projects that contain any of the aspects indicated below will be especially valued with a maximum of 15 points: In the case of modality A, the introduction of tools that allow the establishment to move towards the omnichannel experience of the service will be valued with 8 points. customer and also towards the creation of a unified business environment, understanding as such one in which the information generated by the different sales channels, electronic commerce, order management, inventory, customer relations, etc., is interrelated. etc In modality A projects, those projects that involve the implementation of relationship marketing techniques will also be especially valued; customer relationship management systems; customer loyalty systems; customer advice systems on their rights and claim possibilities; or any other action that has an impact on better customer service, such as improvements to the sales space or the incorporation of machinery or technologies that imply an improvement in the shopping experience, awarding one point for each of the aspects that contain the project with a maximum of 7 points.

In the case of modalities B and C, 15 points will be awarded to projects that consist of the global transformation of the establishment's image in order to contribute to improving the consumer's shopping experience, through a project renovation of the establishment that focuses on improving the selection, presentation and exhibition of the product, and that can also be complemented with the offer of differentiated services to the clientele, in such a way that all of them together transmit the differentiation of the commercial establishment as the main value item. To obtain this score, it will be necessary for the company to have a comprehensive modernization project for the premises carried out by a professional.

2nd Location of the establishment. The location of the establishment where the project will be carried out will be valued with a maximum of 10 points, depending on the number of inhabitants of the municipality. For these purposes, the data from the latest Population Register published by the National Institute of Statistics (INE) on the date of publication of the call will be taken as reference:

a) Municipalities with a population of up to 10,000 inhabitants: 10 points.

b) Municipalities with more than 10,000 inhabitants and less than 20,000 inhabitants: 8 points.

c) Municipalities with 20,000 or more inhabitants: 5 points.

3rd Sustainability measures included in the project. The inclusion in the project of investments that imply a move towards a low carbon economy, the improvement of energy efficiency and sustainability will be valued. For each measure included in the project, 1 point will be awarded with a maximum of 5 points.

4th Accessibility measures. Projects that incorporate some accessibility measure for people with disabilities will be valued with 5 points.

c) Block III. Investment effort and economic contribution to the project and participation in previous calls. These aspects will be valued with a maximum score of 15 points as follows:

1.º The contribution of the company to the financing of the project will be valued with 5 points, when the contributions through own funds to the project exceed by at least 10% the minimum percentage of co-financing established in each call, VAT excluded, as long as the investment to be made exceeds €5,000.

2nd Participation in previous calls. The degree of execution of the subsidies in the previously approved calls of the same line will be assessed, both positively by awarding a maximum of 10 points, and negatively by subtracting up to 10 points from the score obtained after evaluating the remaining requirements. For this, the level of execution and justification of the projects previously awarded or the resignation of a subsidy awarded will be taken into account in the following way: execution of the subsidy above 95% of the subsidy awarded, as long as it has been presented in term economic justification: 8 points; execution of the subsidy within the period initially granted: 2 points; submission of supporting documentation after the deadline: 5 points will be subtracted from the total score obtained; less than 75% grant implementation: 10 points will be subtracted from the total score obtained; renouncing a granted grant: 10 points will be subtracted from the total score obtained. People or entities that have not been beneficiaries in the last call will obtain 10 points in this section, since it is not possible to evaluate their execution either positively or negatively. In each call, the call or calls for previous subsidies will be specified, which will be taken into consideration for the assessment of this section.

2. In the event that there is a tie in the total score of the scale, the applications will be ordered according to the highest score obtained in Block II; in the event of a tie, of the score obtained in Block III; and lastly, the score of Block I. If the tie persists, the score obtained in the different assessment criteria within each of the blocks will be considered in the order indicated above. If, despite everything, there is a tie, the date and time of submission of the applications will be considered.

Article 18. Competent bodies.

1. The competent body for the instruction of the procedure is the Commerce Service of the competent Territorial Delegation in matters of commerce and crafts. The investigating body is responsible, in addition to the functions of instruction, to prepare, where appropriate, the provisional resolution proposal, and to submit the final resolution proposal to the granting body.

2. The evaluation of the applications will be carried out by a collegiate body called the technical evaluation commission that will also carry out the analysis of the supporting documentation and, where appropriate, the evaluation of the allegations made and whose members will be appointed by the holder of the granting body. A technical assessment commission will be appointed for each of the functional areas of competitiveness related to the nature of the entity. It will be made up of the members indicated below, and both the main persons and at least one substitute person must be appointed in cases of absence, vacancy or illness, or for those in which their abstention or recusal has been declared in accordance with the provisions of article 13.1 of Law 40/2015, of October 1.

a) Presidency: the person in charge of the Service competent for the instruction.

b) Members: two people from the corresponding management body, preferably attached to the Commerce Service, appointed by the owner thereof.

c) Secretariat: a person from the competent service for the investigation that must have the category of official personnel.

In the appointment of collegiate bodies, the balanced presence of women and men will be taken into account in the terms provided in article 11 of Law 12/2007, of November 26, provided that the availability of personnel allows it.

In the operation of the technical assessment commission, the provisions of the regulations for the operation of collegiate bodies will be followed.

The members of the technical evaluation commission will sign a declaration at the time of their appointment stating the absence of conflicts of interest in the evaluation and selection of the projects presented, as a mechanism to prevent the risk of fraud.

3. The body that will exercise the functions that these regulatory bases attribute to the managing body will be the Territorial Delegation in which the competences in matters of trade and crafts fall.

4. The competent body to resolve the concession procedure, and in its case the reinstatement or sanctioning body is the head of the competent Territorial Delegation in matters of commerce and crafts of the province in which the establishment where it is to be purchased is domiciled. develop the requested project, which will act by delegation of the person in charge of the Ministry with competence in matters of trade and crafts. In the case of companies that only carry out online commerce and the project is not going to be carried out in a physical establishment, the competent body will be the person in charge of the Territorial Delegation competent in matters of commerce and crafts in the province where they generate employment. In the case of companies that carry out street commerce, the competent body will be the head of the Territorial Delegation corresponding to the province in which they have the largest number of municipal activity authorizations.

Article 19. Evaluation of applications and provisional proposal.

1. In the case of modalities A, B and C, the evaluation will include the analysis and evaluation of the applications in accordance with the criteria established in article 17. In this process, the technical evaluation commission may carry out as many actions as it deems necessary for the determination , knowledge and verification of the data by virtue of which the evaluation will be carried out.

2. After the pertinent evaluation of the applications, the technical evaluation commission will issue a report specifying the result of the evaluation carried out, detailing the score in descending order obtained by each participating entity in each of the evaluation criteria established by these bases. regulatory. In those cases in which it is necessary, the technical evaluation commission will rule on the adequacy or not of the action requested for the object or purpose of the subsidies called. In the event that there are entities that have previously withdrawn and therefore have not been assessed for that reason, this will be stated in the report.

3. The examining body, in view of the file and the report of the technical evaluation commission, will formulate the provisional proposal, duly motivated, which will contain:

a) The list of interested persons or entities that have obtained a sufficient score to be considered as provisional beneficiaries, in descending order of score and the amount of the subsidy that can be awarded.

b) The list of interested persons or entities that have not obtained a sufficient score to be considered as provisional beneficiaries, in order of score. They will be considered substitute beneficiaries and the amount of the subsidy that can be awarded will be indicated in the event that they end up being definitive beneficiaries.

c) Entities that, if applicable, have to reformulate their application in order to adjust the commitments and conditions to the grant that can be awarded.

The sum of the amounts proposed for its concession may not be greater than the budget credit provided for in the call.

4. In the event that none of the evaluated entities have to reformulate their request in the terms provided in the following article, the resolution proposal will be final, regardless of the hearing process provided that they do not appear in the procedure or are taken into account. account in the resolution other facts or other allegations and evidence than those adduced by the interested persons, in accordance with the provisions of article 82.4 of Law 39/2015, of October 1.

5. The persons or entities interested in this procedure will be able to know through a restricted access in the electronic address indicated in the call the status of processing thereof. Access and consultation can be done in real time, after identification through one of the electronic signature systems indicated in article 15. The information on the status of the procedure will include a list of the acts of processing carried out, their content and date. in which they were dictated. All this, without prejudice to the provisions of article 53.1.a) of Law 39/2015, of October 1.

Article 20. Hearing and reformulation.

1. In the event that other facts or allegations and evidence are included in the procedure or are taken into account in the resolution than those adduced by the person concerned, the hearing process will be given in the terms provided in article 82 of Law 39/ 2015, from October 1.

2. When the purpose of the subsidy is to finance actions to be carried out by the applicant person or entity and the amount of the subsidy for any of the requested actions included in the provisional proposal is less than that which appears in the submitted application, the persons will be urged or beneficiary entities to reformulate their application, in order to adjust the commitments and conditions to the grant that can be awarded. In any case, the reformulation must respect the object, the conditions, the purpose, as well as the objective evaluation criteria established in these regulatory bases.

For the purposes of the reformulation, the suppression of certain expenses or actions in the assessment phase, because they are not considered eligible, which implies a reduction of the amount requested, will not be considered as a cause for reformulation, therefore it will not give rise to the procedure provided for in this article.

3. When the circumstances provided for in section 2 occur, the examining body, after the provisional resolution proposal has been issued, will grant the affected provisional and alternate beneficiary persons or entities a period of ten days so that, using the form provided for this purpose, You can reformulate your request.

4. The requirement of the instructing body for which it urges to reformulate the application will be made individually to the affected applicant persons or entities, by means of electronic notification practiced in the terms provided in article 24.

5. The provisional proposal will be considered accepted if, after the deadline for reformulation, the provisional or alternate beneficiary persons or entities do not notify their withdrawal. In this case, the managing body may request specification of the actions to be carried out once the concession resolution has been issued.

Article 21. Definitive resolution proposal.

1. The investigating body will analyze, where appropriate, the allegations or the reformulation made by the entities required for it and will prepare the final resolution proposal, which may not exceed the maximum total amount of the credit established in the corresponding call.

2. The definitive resolution proposal, together with the evaluated files and the spending commitments, will be sent by the instructing body to the competent Intervention for its appropriate prior inspection.

Article 22. Resolution.

1. The resolution of the procedure will be adopted by the competent body after the mandatory prior inspection process, with the following minimum content:

a) The indication of the beneficiary persons or entities, the activity or project to be carried out that legitimizes the subsidy, and the execution period, stating the start of its calculation.

b) The amount of the subsidy, and the subsidized concepts in which it is broken down; the budget item of the expense and, where appropriate, its multi-annual distribution. The accepted budget, understanding as such the investment to be made by the company, accepted after the evaluation of the application (VAT excluded) and the percentage of the subsidy with respect to the accepted budget. The possibility of offsetting some eligible expenses with others, when the subsidy had been granted to finance investments or expenses of a different nature.

c) The indication that the European Union participates in its financing, consigning the amount or percentage of the aid provided by the European Regional Development Fund.

d) The form and sequence of payment and the requirements for its payment.

e) The conditions that, where appropriate, are imposed on the beneficiary persons or entities.

f) The term and form of justification by the beneficiary persons or entities of the fulfillment of the purpose for which the subsidy is granted and of the application of the funds received, and of the amount, origin and application of others funds to subsidized activities.

g) Information to the beneficiary persons or entities that they will form part of the list of beneficiaries provided for in article 115.2 of Regulation (EU) no. 1303/2013 of the European Parliament and of the Council, of December 17, 2013, or regulation that replaces it.

h) The indication, where appropriate, that the rest of the applications have been rejected.

i) The terms in which the beneficiary persons or entities must provide information in accordance with the provisions of the regulations on transparency.

2. In accordance with article 115.3 of the Consolidated Text of the General Law of Public Finance of the Junta de Andalucía, the resolution must be motivated, reasoning the granting based on the best fulfillment of the purpose that justifies it.

3. The maximum term to resolve and publish the resolution of the procedure will be six months. Said term will be computed from the day following the end of the term for the presentation of applications in the case of modalities A, B and C, and from the day following the date on which the application has been received by the competent body. for its processing, in the case of modality D. The expiration of the maximum term without the express resolution having been issued and published, legitimizes the interested persons or entities to understand that the request for the granting of the subsidy has been rejected due to administrative silence.

4. The resolution will put an end to the procedure and will exhaust the administrative route, and an appeal for replacement may be lodged against it optionally before the same body that issued it, within a period of one month from the day following its publication, in accordance with the provisions in articles 123 and 124 of Law 39/2015, of October 1; or contentious-administrative appeal before the Contentious-administrative Chamber of the corresponding Superior Court of Justice of Andalusia, within a period of two months from the day following its publication, in the manner and within the terms established by Law 29/1998, of July 13, regulating the Contentious-administrative Jurisdiction, without both being able to be combined.

Article 23. Acceptance and waiver of the subsidy.

1. The persons or entities benefiting from the subsidies must state, where appropriate, the waiver of the subsidy within ten business days from the day following its publication. Otherwise, it will be understood that they accept each and every one of the conditions expressed in the call and in the concession resolution.

2. The waiver of the subsidy, duly motivated, may be made by any means that allows its proof, in accordance with the provisions of article 94 of Law 39/2015, of October 1.

Article 24. Notification and publication.

1. The acts that are part of the competitive bidding procedure that affect all interested persons or entities and, in particular, the rectification request and the resolution of the procedure, will be published on the website of the Ministry responsible for trade and crafts, whose electronic address will be specified in the call, under the terms of article 45.1 b) of Law 39/2015, of October 1. In any case, this publication replaces the personal notification and will have the same effects. When the published act contains personal data, the identification of the affected persons will be carried out in accordance with the provisions of the seventh additional provision of Organic Law 3/2018, of December 5.

2. When carrying out the publications provided for in the previous section, a notice of a purely informative nature will be made to the persons and entities included in the corresponding publication. This notice will be sent to the electronic device and/or email address specified in your request. The lack of practice of this notice will not prevent the publication from being considered fully valid.

3. The notifications of the rest of the administrative acts and resolutions of the procedure that must be carried out in person, will be practiced only by electronic means, in the terms provided in article 43 of Law 39/2015, of October 1.

4. All administrative acts of the aid procedure of modality D, which is resolved in non-competitive competition, will be notified individually.

5. In the cases in which the notification must be made individually, it will be done through the electronic notification system of the Junta de Andalucía Notific@, available at the electronic headquarters of the Junta de Andalucía through the address http://www. andaluciajunta.es/notificaciones, for which they will have to register in it.

6. Notifications by electronic means are understood to be made at the moment in which access to its content occurs. Access to the content of the notification is accredited by means of an electronic signature based on a recognized electronic certificate of the recipient of the notification. The notification system will accredit the date and time of receipt of the notification at the electronic address provided to the recipient of the notification and access to the content of the notification, from which time the notification will be understood to be made to all legal effects.

7. The notification shall be deemed rejected when ten calendar days have elapsed since it was made available to the interested party without access to its content.

Article 25. Publicity and public transparency measures regarding the grants awarded.

1. Regardless of what is established in the previous article, the subsidies granted will be subject to the established publication:

a) In Law 38/2003, of November 17, as well as the publication in the Official Gazette of the Junta de Andalucía that the Consolidated Text of the General Law of Public Finance of the Junta de Andalucía may determine .

b) In Law 1/2014, of June 24, and in Law 19/2013, of December 9, in accordance with the provisions of its eighth final provision, as well as in the regulations that develop those.

2. In compliance with said regulations, and in order to contribute to the principles of publicity and transparency, the subsidies will be published on the website of the General Intervention of the State Administration, through the National Subsidy Database, to which which can be accessed through the electronic address http://www.infosubvenciones.es.

Article 26. Modification of the concession resolution.

1. Any alteration of the conditions taken into account for the granting of the subsidy, and in any case the concurrent obtaining of subsidies or aid granted by other Administrations or public or private entities, national or international, may give rise to the modification of the resolution of concession. The specific circumstances that may give rise to the modification of the resolution are:

a) Supervening and exceptional circumstances that make it necessary to extend the deadlines for execution and/or justification.

b) The modification of the breakdown of the total subsidized amount among the different actions, as long as it is budgetary possible and does not imply an increase in the amount initially granted and is duly motivated.

c) The duly justified change of any element included in the subsidized actions for others of similar characteristics. In the case of the acquisition of equipment, furniture or elements in the actions provided for in article 4.1.a), 4.2.c), d) and e) and 4.3.c), d) and e), the simple change of model or The brand of the equipment or element is exempted from the need to request the modification of the subsidy, and such modification must be justified in the performance report to be presented with the justification.

d) When this is provided for in the current Budget Law of the Autonomous Community of Andalusia, decisions aimed at meeting the objectives of budgetary stability and financial sustainability may be grounds for modification of the concession resolution. The modification will take place between the beneficiary persons or entities applying a linear criterion of distribution of the reduction to be made with a maximum reduction of 33% of the subsidy awarded, and it may be agreed before the first third of the subsidy execution period elapses. The modification will affect the commitments and obligations in proportion to the reduction made, for the adjustment of which a hearing will be given to the beneficiary entity. In the event that the proposed modification makes it impossible to carry out the subsidized action, the loss of the right to receive the subsidy will be declared.

2. In no case may the destination or purpose of the subsidy be changed, or alter the activity, program, action or behavior for which it was granted, or increase the amount of the subsidy obtained that appears in the concession resolution. The variation may not affect those aspects proposed or offered by the beneficiary person or entity that were the reason for its specific granting. The extension of the justification period may not exceed half of the initially established and in no case may it harm the rights of third parties.

3. For the modification of the resolution, the provisions of article 32 of the Regulation of the Procedures for the Concession of Subsidies of the Administration of the Junta de Andalucía will be followed. The procedure will always begin ex officio by agreement of the body that awarded the subsidy, either on its own initiative, as a result of a reasoned request from other bodies or at the request of the beneficiary. The letter of request for the modification of the entity must be sufficiently justified, presented immediately upon the appearance of the circumstances that motivate it and with a minimum notice of 20 days before the end of the execution and justification periods initially granted.

4. The modification resolution will be issued and notified within a period not exceeding two months, and always before the end of the period that, if applicable, is modified. The resolution will be adopted by the body that grants the subsidy after the corresponding procedure has been carried out in which, together with the reasoned proposal of the instructing body, the pertinent reports and the allegations that, if applicable, have been presented by the person or entity will be attached. beneficiary.

Article 27. Obligations of beneficiary persons or entities.

1. The obligations of the beneficiary entity are:

a) Fulfill the objective, execute the project, carry out the activity or adopt the behavior that is the basis for the granting of subsidies in the manner and deadlines established.

b) Justify before the granting body the fulfillment of the requirements and conditions, as well as the performance of the activity and the fulfillment of the purpose that determine the granting or enjoyment of the subsidy.

c) Submit to the verification actions to be carried out by the granting body as well as any other verification and financial control that may be carried out by the competent control bodies, both national and community, providing as much information as is required in the exercise of the previous performances.

d) Submit to the verification and financial control actions that correspond to the General Intervention of the Junta de Andalucía, in relation to the subsidies and aid granted, and to those provided for in the legislation of the Court of Accounts and the Chamber of Accounts of Andalusia, providing all the information required by said bodies.

e) Notify the awarding body of obtaining other subsidies, aid, income or resources that finance the subsidized activities, from any Administration or public or private, national or international entity. This communication must be made as soon as it is known and, in any case, prior to the justification of the application given to the funds received. Likewise, any alteration of the conditions taken into account for the granting of the subsidy will be communicated.

f) Have the accounting books, completed records and other documents duly audited in the terms required by the commercial and sectoral legislation applicable to the beneficiary person or entity in each case, in order to guarantee the proper exercise of the powers checking and control.

g) Keep the documentation justifying the application of the funds received, including electronic documents, as long as they can be subject to verification and control actions, within the period established in article 140.1 of Regulation (EU) no. 1303/2013 of the European Parliament and of the Council, of December 17, 2013, and in particular for the purposes of the verification established in article 125.4 and following of paragraphs 4 and following of article 125 of the aforementioned Regulation.

h) Keep separate accounts or assign an appropriate accounting code to all transactions related to the subsidized action, all within the framework of national accounting standards.

i) State in all information or publicity that is carried out of the activity or object of the subsidy that it is subsidized by the Administration of the Junta de Andalucía, indicating the Ministry that has granted it and using non-sexist language . In addition, all the materials, images and documentation used will avoid any discriminatory image or sexist stereotypes and must promote values ​​of equality, plurality of roles and co-responsibility between men and women. As these are subsidies financed with funds from the European Union, through the ERDF, all the provisions on information and publicity issued by the European Union must be complied with in accordance with Annex XII of Regulation (EU) no. 1303/2013. To do this, you can consult the website of the Intermediate Body where technical assistance is provided to people and entities benefiting from European funds: http://www.juntadeandalucia.es/economiainnovacionyciencia/fondoseuropeosenandalucia/manual.php.

j) Specifically, the beneficiary entity must inform the public of the grant received by making a brief description on its website, in proportion to the level of support provided with its objectives and results, and highlighting the financial support of the Union. In case of having a physical establishment, at least one poster must be placed, in a place visible to the public, for example at the entrance of the same, with information about the project, of a minimum size A3, in which the financial aid from the European Union, including the logo of the Junta de Andalucía and the granting Department, the logo of the European Union together with the reference to the European Regional Development Fund (FEDER) and the motto "Andalusia moves with Europe" .

k) Give specific publicity of the subsidies received under the terms and conditions established in the regulations on transparency.

l) In the event of a requirement by the Administration, the persons or entities benefiting from the subsidies will be obliged to provide, within a period of fifteen days, all the information necessary for compliance by that of the obligations set forth in Law 1/ 2014, June 24.

m) Keep the investment object of aid in service during the period indicated in article 7.4.e), notifying the granting body of any cancellation, modification, change of ownership, change of location or technical characteristics of the same, to the effects of verification of compliance with the purpose and maintenance of the terms of the granting of the aid, being able to determine otherwise, the origin of the reimbursement of the subsidy received.

n) Proceed to refund the funds received in the cases contemplated in article 30.

o) Notify the granting body of the change of address or email address during the period established in article 140.1 of Regulation (EU) no. 1303/2013 of the European Parliament and of the Council, of December 17, 2013.

p) Provide the necessary information to respond to the productivity indicators established by the Operational Program, as well as to calculate the impact indicators for its evaluation. Among other information, the date of incorporation of the company will be required, and in the case of expansion projects, data related to the average number of jobs in the company in the 12 months prior to starting the operation for which aid is received and the average number of jobs in the company 12 months after the end of said operation.

q) The granting of economic aid implies the acceptance of the beneficiary to appear on the corresponding list of ERDF operations provided for in article 115 of Regulation (EU) no. 1303/2013 of the European Parliament and of the Council, of December 17, 2013.

r) In the case of generational change projects, provide the information that may be required in the future in the tasks of monitoring the execution of the Family Protocols or the Change Plans, in order to verify the effectiveness of the subsidies granted and their translation into the effective replacement of the business. This review is for the sole purpose of evaluating the policy, without in any case being considered included in the process of justification of the subsidy awarded.

2. In accordance with article 46 of Law 38/2003, of November 17, the beneficiary persons or entities and third parties related to the purpose of the subsidy or its justification will be obliged to collaborate and provide all the documentation required in the exercise of the control functions that correspond to the General Intervention of the Junta de Andalucía, as well as to the bodies that, in accordance with community regulations, are assigned financial control functions. To this end, said bodies shall have the following powers:

a) Free access to the documentation subject to verification, including programs and files on computer media.

b) Free access to business premises and other establishments or places where the subsidized activity is carried out, which allows verification of the reality and regularity of the operations financed by the subsidy.

c) Obtaining a copy or retention of the invoices, equivalent or substitute documents and any other document related to the operations in which indications of the incorrect obtaining, enjoyment or destination of the subsidy are deduced.

d) Free access to information on bank accounts in financial institutions where the collection of the subsidies may have been made or from which the dispositions of the funds may have been made.

3. The refusal to comply with these obligations will be considered resistance, excuse, obstruction or refusal to the effects provided for in article 30, without prejudice to the sanctions that, where appropriate, may correspond.

Article 28. Form and sequence of payment.

1. The payment of the subsidy will be made by making an advance payment for the maximum amount of 50% of the amount of the subsidy awarded, which will be processed after the publication of the subsidy and once the period established in article 23.1 has elapsed. In cases where the amount of the subsidy is equal to or less than €6,000, 100% of the subsidy will be paid as an advance.

The rest of the subsidy will be paid once the entity has proven compliance with the purpose for which it was granted and the completion of the subsidized project and the expense incurred have been justified, in accordance with the provisions of the following article.

No guarantees are established to make the payment of the advance.

2. In the event that the amount of the subsidy is set as a percentage of the total budget, the final amount of the subsidy will be settled by applying the cost of the activity actually carried out by the beneficiary person or entity, according to the justification presented and accepted. , the percentage of financing established in the concession resolution, without in any case being able to exceed the amount authorized in the aforementioned resolution.

3. Provided that the objective or purpose pursued has been achieved, if the total subsidized activity or investment is not duly justified, the amount of the subsidy awarded will be reduced by applying the financing percentage to the amount corresponding to the supporting documents not presented or not accepted.

4. The lack of justification in the terms established in these regulatory bases for reasons attributable to the persons or entities that are beneficiaries of subsidies will prevent proposing the payment to them of new subsidies granted later under the same budgetary program.

The body that, in accordance with the provisions of article 115 of the Consolidated Text of the General Law of Public Finance of the Junta de Andalucía, is the holder of the competence for the granting of subsidies, as well as the competent body to propose payment, may, by reasoned resolution, except the limitation contained in this section when there are circumstances of special social interest, without in any case being able to delegate this power.

5. Payment will be made by bank transfer to the account indicated by the beneficiary entity, after proof of ownership.

Article 29. Justification of the subsidy.

1. Justification shall be understood, in any case, as the contribution to the awarding body of supporting documents for the expenses incurred, and must include the total expense of the subsidized activity, even if the amount of the subsidy is lower. The justification of compliance with the purpose for which the subsidy was awarded, the application of the funds received, the conditions imposed and the achievement of the purpose or objectives set forth in the act of granting the subsidy will be carried out by the entity. beneficiary.

2. The maximum period for the presentation of the justification will be one month from the end of the maximum period of execution of the subsidized activity established in the concession resolution.

3. Once the justification period has elapsed, without the justification having been presented, the bodies or units responsible for verification will require the beneficiary entity to provide the documentation within a maximum period of fifteen days. The lack of presentation in this new term is cause for reimbursement, and, therefore, will entail the declaration of the loss of the right to collect the same.

The presentation of the justification within the additional period established in this section will not exempt the beneficiary from the sanctions that, in accordance with article 129 of the Consolidated Text of the General Law of Public Finance of the Junta de Andalucía, may correspond.

4. Once the supporting documentation for the subsidy has been received, the awarding body will formally verify it within six months from its presentation, to verify compliance with the subsidized activity, and after the appropriate liquidation, the payment will be made. amount resulting from it. Justified interruption periods and delays for reasons not attributable to the granting body will not be included in the computation of the verification period. Failure to verify the supporting documentation once the six-month period has elapsed may give rise to a request for late-payment interest from that moment until the payment of the subsidy if it finally proceeds.

5. The form of justification will be that of a supporting account with the provision of supporting documents for spending, which will contain:

a) A performance report justifying compliance with the conditions imposed in the granting of the subsidy, indicating the activities carried out and the results obtained. In said report, the legal representative will expressly state that the purpose of the subsidy has been fulfilled and that, where appropriate, the goods will be used for the purpose for which it was granted during the period established in these regulatory bases. Along with the performance report, the following documents will be attached:

1.º Graphic documents (photographs, plans and similar) and, where appropriate, electronic documents, accrediting the actions carried out.

2nd Photographs or graphic evidence demonstrating compliance with the information and publicity obligations, as provided for in article 27.1.i) and j).

3rd A responsible statement on compliance with the obligation to keep separate accounts as provided for in article 27.1.h). Where appropriate, it will include the identification code of the subsidy received assigned in the accounting.

4th In the case of projects under modalities B and C, the report will include photographs of the result of the execution taken as far as possible from the same angle as those included in the application, which will also be included in the memory.

5.º In the case of the actions contemplated in article 4.1.b). Users reached by the action. This report will be made with specific tools for web analysis

6.º In the case of the subsidy for the acquisition of machinery provided for in article 4.2.e) and 4.3.e), a certification accrediting the safety of the machines will also be attached, in accordance with its applicable regulations in regarding the Declarations of Conformity and the CE marking of the same.

7.º In the case of the subsidy for generational relief projects of modality D, the action report will describe the process of preparation and formalization of the Family Protocol or Relief Plan, and a copy of the document will be attached, as well as as of the elevation to notarial deed of the same.

b) An economic report justifying the cost of the activities carried out, which will contain:

1st A classified list of the expenses and investments of the activity, with identification of the creditor person or entity and the document, its amount, date of issuance and, where appropriate, date of payment. In the event that after the execution of the actions there have been modifications to the elements included in the proforma invoices or budgets provided together with the application, the deviations that have occurred will be indicated.

2nd Copy of the invoices or documents of equivalent probative value in commercial legal transactions or with administrative effectiveness incorporated in the relationship referred to in the previous paragraph, accompanied by documentation proving payment.

3rd An affidavit regarding the obtaining of other income or subsidies that have financed the subsidized activity, indicating the amount and its origin.

4th The three budgets that, in application of article 31.3 of Law 38/2003, of November 17, must have been requested by the beneficiary person or entity.

6. The members of the groups of private natural or legal persons, community property or any other type of unit or separate patrimony without legal personality, will be obliged to comply with the justification requirements regarding the activities carried out in the name and on behalf of the person. beneficiary, in the manner in which it is determined in the previous sections. This documentation will form part of the justification that the beneficiary who applied for the subsidy is obliged to provide.

7. In the event that the supporting documents are invoices, they must have the formal data required by the Regulation that regulates billing obligations, approved by Royal Decree 1619/2012, of November 30, or regulation that replaces it.

8. In accordance with the provisions of article 31.2 of Law 38/2003, of November 17, an expense that has been effectively paid prior to the end of the justification period is considered to have been made.

9. Regarding payments, cash payments to the same person or supplier entity for an amount equal to or greater than 2,500 euros will not be accepted. For the purpose of calculating this amount, the amounts of all the operations or payments made to the same person or provider entity charged to the subsidy will be added. The following forms of payment shall be understood as cash: payment in paper money and metallic currency, national or foreign, justified by receipt; bank checks to bearer and any other physical means, including electronic ones, designed to be used as a means of payment to bearer.

10. In the justification, the amount and application of own funds or, where appropriate, other subsidies or resources to the subsidized activities must be accredited. The entity will provide the supporting documentation of all the expenses incurred for the execution of the project, which will correspond to the accepted budget of the eligible investment, even in the event that the amount of the subsidy granted is lower.

11. In the event that the validly accepted justification is for an amount less than the accepted budget that appears in the concession resolution as an eligible investment, the subsidy will be paid in proportion to the expense or investment actually made.

12. When the competent body for verifying the subsidy appreciates the existence of rectifiable defects in the justification presented by the beneficiary person or entity, it will notify them, granting them a period of ten days to correct them. The failure to rectify the defects within this period, if they are substantial so that they prevent compliance from being verified, will lead to the loss of effectiveness of the subsidy, revoking the concession with the consequent loss of the right to collect it, and where appropriate , initiating the corresponding reimbursement file.

13. When the beneficiary of the subsidy shows in the justification that there have been alterations in the conditions taken into account for the granting of the subsidy, which do not essentially alter the nature or objectives of the subsidy, which could have given rise to the modification of the resolution in accordance with the provisions of article 26, having omitted the prior administrative authorization process for its approval, the body that grants the subsidy may accept the justification presented, as long as such acceptance does not imply harming the rights of third parties.

The acceptance of the alterations by the granting body in the act of verification does not exempt the beneficiary from the sanctions that may correspond in accordance with article 129 of the Consolidated Text of the General Law of Public Finance of the Board of Andalusia.

14. The respective Territorial Delegations of the Ministry with competence in matters of commerce and crafts, will check on site, through the Commerce Services or the Commerce Inspections, the subsidized project, and will verify the execution of the action and the adequacy of the itself, leaving a record of the result of the same through the corresponding report or act. The body that grants the subsidy will annually prepare an action plan to materially verify the performance by the beneficiary persons or entities of the subsidized activities, indicating whether the verification covers all the subsidies or a sample of those granted, and in the latter case, its form of selection. The aforementioned Plan will also contain the main aspects to be verified and the moment of its realization.

Article 30. Defaults and reimbursement.

1. In addition to the cases of nullity and voidability of the concession resolution provided for in article 36 of Law 38/2003, of November 17, the loss of the right to total or partial payment of the subsidy or, where appropriate, the reimbursement of the amounts received and the requirement of the corresponding late-payment interest from the moment of payment of the subsidy until the date on which the origin of the reimbursement is agreed, in the following cases:

a) Obtaining the subsidy by falsifying the conditions required for it or hiding those that would have prevented it.

b) Total or partial non-compliance with the objective, activity, project or non-adoption of the behavior that is the basis for granting the subsidy.

c) Failure to provide justification or insufficient justification.

d) Failure to comply with the obligation to adopt dissemination measures.

e) Resistance, excuse, obstruction or refusal to the verification and financial control actions provided for in articles 14 and 15 of Law 38/2003, of November 17, as well as non-compliance with accounting, registry or of document conservation when this results in the impossibility of verifying the use given to the funds received, the fulfillment of the objective, the reality and regularity of the subsidized activities, or the concurrence of subsidies, aid, income or resources for the same purpose , from any Administration or public or private, national, European Union or international organizations.

f) Failure to comply with the obligations imposed by the granting body on the beneficiary persons or entities, as well as the commitments assumed by them, due to the granting of the subsidy, provided that they affect or refer to the way in which they have to achieve the objectives, carry out the activity, carry out the project or adopt the behavior that grounds the granting of the subsidy.

g) Non-compliance with environmental standards when carrying out the object of the subsidy or aid. In this case, the processing of the reimbursement file will previously require that a firm administrative or judicial resolution have been handed down, in which the non-compliance by the person or entity beneficiary of the measures in terms of environmental protection to which it comes is accredited. forced.

h) Non-compliance with the obligations imposed by the Administration on the beneficiary persons or entities, as well as with the commitments assumed by them, due to the granting of the subsidy, other than the above, when this results in the impossibility to verify the use given to the funds received, the fulfillment of the objective, the reality and regularity of the subsidized activities, or the concurrence of subsidies, aid, income or resources for the same purpose, from any Administration or public or private entities, national, European Union or international organizations.

i) The adoption, by virtue of the provisions of articles 107 to 109 of the Treaty on the Functioning of the European Union, of a decision from which a need for reimbursement is derived.

2. In the event that the amount of the subsidies turns out to be such that, alone or in conjunction with other subsidies, aid, income or resources, it exceeds the cost of the subsidized activity, the excess obtained over the cost of the activity will be reimbursed. subsidized activity, as well as the demand for the corresponding late payment interest.

3. The graduation criteria that will be applied to breaches of the conditions imposed on the occasion of the granting of the subsidies will be the following:

a) Total non-compliance with the subsidized activities or the objectives for which they were granted will result in the loss of the right to full payment.

b) Failure to submit supporting documentation in the terms required in article 29, will result in the total loss of the right to payment.

c) Partial non-compliance or lack of execution of specific actions will lead to the loss of the right to collect the amount of the subsidy allocated to them. The scope of the non-compliance will be determined proportionally to the expense that has not been carried out or that has been applied to concepts other than those considered eligible, and the amounts received must be repaid in the same proportion.

d) Failure to comply with the obligation established in article 7.4.e) to maintain the subsidized activity or elements for a given period, will give rise to partial reimbursement of the aid when it significantly approaches such compliance, understanding as such, having maintained the activity for at least two thirds of the required period and that the beneficiary certifies an action unequivocally tending to the satisfaction of their commitments. The amount to be refunded will be proportional to the time remaining for compliance with the required period.

e) In the event of breaching any of the imposed conditions, a partial breach may be appreciated, and the granting body must decide on its scope, applying the same weighting that the unfulfilled condition had in the concession resolution.

These criteria will be applicable to determine the amount that the beneficiary person or entity will ultimately receive or, where appropriate, the amount to be reimbursed, and must respond to the principle of proportionality.

4. The amounts to be reimbursed will be considered as public law income. The late payment interest applicable in the matter of subsidies will be the legal interest of the money increased by 25 percent, unless the General State Budget Law or the applicable community regulations establish a different one. The destination of the refunds of the European Union funds, where appropriate, will have the treatment that, where appropriate, is determined by the community regulations.

5. The competent body to initiate and resolve the procedure is the body that awarded the subsidy. The investigation of the procedure will correspond to the competent body for the investigation of the concession procedure indicated in article 18.1.

The procedure, whose maximum term to resolve and notify the resolution will be twelve months from the date of the initiation agreement, will always have an administrative nature.

6. The reimbursement resolution will be notified to the interested person or entity indicating the form and term in which the payment must be made.

The resolution of the appeals against the reinstatement resolutions will correspond to the body that has been attributed the competence in accordance with the specific organization rules of the granting Ministry.

7. The resolution will be communicated to the General Directorate with competence in matters of European Funds within a period of ten days, attaching the documentation that supports it and that allows said management center to proceed with the decertification of the payments declared before the European Commission that correspond to the reimbursement, in the cases in which it proceeds.

Article 31. Penalty regime.

1. Administrative offenses committed in relation to the subsidies will be penalized in accordance with the provisions of article 129 of the Consolidated Text of the General Law of Public Finance of the Junta de Andalucía.

2. The initiation of the disciplinary procedure corresponds to the body that has been delegated the competence to resolve the procedure for granting the subsidy. The instruction corresponds to the instructing body of the concession procedure and the resolution of the disciplinary procedure corresponds to the person in charge of the Ministry with competence in matters of commerce and crafts.

ANNEX I

LIST OF ELIGIBLE ECONOMIC ACTIVITIES

IAE	NAME	EQUIVALENCECNAE
GROUP	EPIGRAPH< /td>
641		RETAIL TRADE FRUIT, VEGETABLES, VEGETABLES AND TUBERS	4721
642		RETAIL TRADE OF MEAT AND OFFAL; OF PROCESSED MEAT PRODUCTS AND DERIVATIVES; OF EGGS, POULTRY, FARM RABBITS, GAME AND PRODUCTS DERIVED THEREOF	4722
642	642.1	RETAIL TRADE MEAT, EGGS, GAME AND FARM
642	642.2	RETAIL TRADE BUTCHERS-DELICATES
642	642.3	RETAIL BUTCHERS DELICATES
642	642.4	RETAIL BUTCHERS
642	642.5	EGG, POULTRY, FARM AND GAME RETAIL TRADE
642	642.6	RETAIL OFFELS
643		RETAIL TRADE OF FISH AND OTHER FISHERIES AND AQUACULTURE PRODUCTS AND SNAILS.< /td>	4723
643	643.1	RETAIL TRADE, FISH AND OTHER FISHERY PRODUCTS AND OF AQUACULTURE AND SNAILS
643	643.2	RETAIL TRADE COD AND SALED FISHES
644		BREAD, PASTRY, CONFECTIONERY AND DAIRY PRODUCTS TRADE	4724
644	644.1	RETAIL BREAD, PASTRIES, CONFECTIONERY AND DAIRY
644	BREAD, SPECIAL BREAD AND PASTRIES SHIPMENTS
644	644.3	RETAIL TRADE RETAIL PRODUCTS PASTRIES, PASTRIES AND CONFECTIONERY
644	644.4	RETAIL ICE CREAM
644	644.5	RETAIL COMMERCE CHOCOLATES AND CANDY
644	644.6	472
647		RETAIL FOOD PRODUCTS AND BEVERAGES IN GENERAL
647	647.1	RETAIL FOOD AND BEVERAGES	4711
647	647.2	RETAIL FOOD AND BEVERAGE PRODUCTS IN LESS 120 m2
647	647.3	RETAIL FOOD PRODUCTS 120-399 m2
647	647.4	RETAIL TRADE FOOD PRODUCTS SUP. 400 m2
651		RETAIL TRADE OF TEXTILE PRODUCTS, SHOE MAKING, LEATHER AND LEATHER PRODUCTS
651	651.1	RETAIL HOUSEHOLD TEXTILE PRODUCTS	4751< /td>
651	651.2	RETAIL TRADE OF CLOTHING AND HEADDRESSES	4771
651	651.3	LINGERIE AND CORSETRY RETAIL TRADE
651	651.4	RETAIL MERCERY AND PACKAGING
651	651.5	SPECIAL GARMENTS RETAIL
651	651.6	FOOTWEAR AND LEATHER ACCESSORIES RETAIL	4772
651	651.7	RETAIL TRADE FUR CLOTHING	4771
652		RETAIL TRADE OF MEDICINES AND PHARMACY AND HERBAL PRODUCTS
652	652.2	RETAIL TRADE DRUGSTORE PRODUCTS, PERFUMERY	4775
652	652.3	652	652.4	RETAIL PLANTS AND HERBS IN HERBALISTS	4776
653		RETAIL TRADE ARTICLES FOR HOUSEHOLD EQUIPMENT AND CONSTRUCTION
653	653.1	RETAIL FURNITURE (EXCEPT OFFICE)	4759
653	653.2	RETAIL HOUSEHOLD APPLIANCES	4754,4743,4763
653	653.3	RETAIL HOUSEHOLD ARTICLE, HARDWARE, DECORATION	4752
653	653.4	RETAIL TRADE BUILDING MATERIALS
653	653.5	TRADE RETAIL DOORS, WINDOWS AND SHUTTERS
653	653.6	RETAIL TRADE DIY ITEMS
653	653.9	RETAIL HOUSEHOLD GOODS NCOP	4759
654		TRADE VEHICLES, AIRCRAFT, BOATS, ACCESSORIES, SPARE PARTS
654	654.2	RETAIL TRADE VEHICLE ACCESSORIES AND SPARE PARTS	4520,4532,4540
654	654.5	RETAIL TRADE OF ALL KINDS OF MACHINERY	4719
654	654.6	RETAIL TRADE RETAIL ROOFS, BANDS AND AIR CAMERAS	4532
656		RETAIL GOODS USED ​​FURNITURE CLOTHING AND APPLIANCES FOR DOMESTIC USE	4779
657		RETAIL TRADE MUSICAL INSTRUMENTS AND ACCESSORIES	4763
659		OTHER RETAIL
659	659.1	RETAIL STAMPS, COINS, MEDALS, COLLECTIBLES	476
659	659.2	RETAIL FURNITURE AND OFFICE MACHINERY	4741,4742, 4743
659	659.3	RETAIL TRADE OF MEDICAL DEVICES, ORTHOPEDICS	4774
659	659.4	RETAIL BOOKS, NEWSPAPERS, MAGAZINES.	4762
659	659.5	RETAIL ARTICLES JEWELRY, WATCHES, SILVER AND JEWELRY	4777
659	659.6	RETAIL TRADE TOYS, SPORTS GOODS, WEAPONS, CARTRIDGE AND PYROTECHNICS.	4764,4765
659	659.7	RETAIL TRADE SEEDS, FERTILIZERS, FLOWERS, PLANTS	4776< /td>
659	659.8	RETAIL SEX-SHOP	4778
659	659.9	RETAIL TRADE OTHER PRODUCTS, EXCEPT THOSE CLASSIFIED IN 653.9	4778,4719< /td>
661		MIXED OR INTEGRATED TRADE IN LARGE SURFACES
661	661.3	POPULAR STORES COMMERCE
662		MIXED OR INTEGRATED RETAIL TRADE
662	662.1	RETAIL TRADE IN COMMERCIES AND CONSUMER COOPERATIVES	4711
662	662.2	RETAIL TRADE ALL KINDS OF ARTICLES IN OTHER PREMISES	4782,4789,4781,4719
663		TRADE OUTSIDE AN ESTABLISHMENT (AMBULANCE, MARKETS AND OCCASIONAL AND REGULAR MARKETS)	478
663	RETAIL TRADE OF FOOD PRODUCTS WITHOUT ESTABLISHMENT	4781
663	663.2	RETAIL TRADE OF TEXTILES AND APPAREL WITHOUT ESTABLISHMENT	4782
663	663.3	RETAIL FOOTWEAR WITHOUT ESTABLISHMENT
663	663.4	RETAIL DRUGSTORE WITHOUT ESTABLISHMENT	4789
663	663. MINIMUM CONTENT OF THE FINAL PRODUCTS OF GENERATIONAL RELAY PROJECTS MINIMUM CONTENT OF THE FAMILY PROTOCOL 1. Company Background. Information on the origin and foundation of the company, considerations on the founder, members of the family group and, where appropriate, the various branches, scope of its activities or the roots of the company in a specific place. 2. Social or statutory agreements, which will include the appropriate information on the rights and obligations of the members of the family in relation to the company, such as those related to economic rights - ownership of shares and distribution of dividends, inheritance regime, the majorities to make decisions in the assembly and management bodies, the criteria for establishing the board of directors, etc. 3. Extra-statutory agreements necessary to regulate the relations between the family and the family business, which include, where appropriate, questions related to the incorporation of new family members into the company, the functions of each one in the business and their professional work. 4. family organs. The criteria for the creation, organization, composition and operation of the different bodies (family board, family council and family protocol monitoring committees, etc.) will be defined. 5. Definition of the Continuity Plan that contains the basic information for the replacement process such as the definition of the roles, managers and responsibilities in the replacement process, the skills required for the management team and the implementation of the plan relay with information related to planning, calendar and start-up period, fiscal and legal aspects, etc. MINIMUM CONTENT OF THE EXTERNAL RELAY PLAN 1. Company Background. Information about the origin and foundation of the company, considerations about the founder, scope of its activities or the roots of the company in a certain place. In the event that the relief is going to be carried out by the company's workers, the relevant information regarding them, such as their trajectory and the degree of involvement. 2. Statutory or extra-statutory agreements that the company has, aimed at ensuring adequate continuity of the company. 3. Valuation of the company based on the key aspects of the business, its development potential, its economic data and its profitability potential. 4. Definition of those responsible for the process: definition of roles, managers and responsibilities in the handover process. 5. Definition of the skills required of the management team, aligned with the business strategy for the company to achieve success. 6. Implementation of the relief plan: definition of the start-up period, short and medium term actions, schedule, fiscal and legal aspects. 7. Legalization of the handover: identification of the legal documents necessary to start the handover process (agreements on the assignment, transfer and sale of shares, compensation package or pension payment). 8. Analysis of business risks and design of a control plan in the following aspects of it: labor, financial, legal, fiscal, environmental, commercial, technological and of any other nature. Download PDF Previous provisionNext provision Is frozen jewelry so legit? Related Articles The Complete Guide to Belly Button Piercings: Everything You Need to Know How to Pierce Your Belly Button and Be Your True Self Four Fun Hobbies for Girls TOP 30 TESTED AND RATED Elastic Sewing Band REVIEWS Navigation Lists 1. General provisions Category Jewelry beautiful makeup Body care Luggage Leather Goods Hot Articles 49 Best full face and bmx helmets in 2021: according to the experts 02/02/2022 The Complete Guide to Belly Button Piercings: Everything You Need to Know 02/06/2022 How to Pierce Your Belly Button and Be Your True Self 01/07/2022 Amazon Beauty has its own advent calendar: here's what's in it 01/02/2022 50 Best Repeller in 2021: According to Experts 02/04/2022 47 best antiage nutritive cream in 2022 [based on 326 reviews] 19/05/2022 47 Best Dog Backpack in 2021: After Researching 38 Options. 17/03/2022 Four Fun Hobbies for Girls 25/07/2022