Aid to Madrid industrial companies for the acquisition of productive means

These subsidies are aimed at companies established as commercial companies, with their own legal personality, who have a work center in the Community of Madrid, having a average workforce in the year prior to the call for applications between 50 and 1.000 employees.

Su economic activity must be included within the first section, divisions 2, 3 and 4 of annex I of Royal Legislative Decree 1175/1990, of September 28, by which the rates and instructions of the Tax on Economic Activities are approved.

Will be subsidized expenses derived from the acquisition of: land for the construction of industrial warehouses for own use, premises and industrial warehouses for own use, machinery and productive equipment, as well as computer hardware and software for the development of business processes.

Yes. The minimum investment corresponding to the expenses that are considered eligible must reach the amount of € 75.000, without taxation.

The accrual and payment of eligible expenses must occur from the January 1 to December 31 of the previous year to the publication of the extract of the call in the Official Gazette of the Community of Madrid.

La The intensity of the aid will be, in general, 60% of the expenses eligible and its maximum amount will be limited to the amount established in the regulations applicable to the regime de minimis on the date of grant.

The actions covered by the subsidy must be carried out in work centers located in the Community of Madrid. When the investment is made in work centers located in municipalities with less than 2.500 inhabitants, the intensity of the aid will be 75% of the expenses eligible.

First, the application form electronically signed by the entity's legal representative.

Attached to the application form, the following must be submitted:

1. Notarial deed of power of representation of the company requesting the aid that reliably certifies the legal representation before third parties of the person who signs the application, valid on the date of formalization of the application, unless said power is accredited by certification updated commercial registry.

   In the case of joint power of attorney, a document will be submitted proving that the proxies consent to the submission of the application, along with a copy of the DNI of all of them.




2. For aid requests for an amount greater than 30.000 euros, entities subject to Law 3/2004, of December 29, which establishes measures to combat late payment in commercial operations, must prove that they comply with the payment deadlines established. are established in the aforementioned Law to obtain the status of beneficiary, in the terms established in article 13.3.bis of Law 38/2003, of November 17, General of Subsidies.




3. To calculate the salaried personnel, the report on the average workforce of registered workers for the calendar year prior to the publication of the call extract, issued by Social Security, will be presented.




4. Investment report, which must detail, at a minimum, the following data: General description of the investments made, together with a cost/benefit analysis, as well as the total eligible costs proposed in the application. Detail of each of the investments, indicating, where applicable, the type, model, serial number, cadastral reference, invoice number and description of the expense, company name and NIF of the supplier, billing and payment date, identification of the proof of payment, location, implementation dates, together with justification of the proposed investment for the grant and a brief description of the expected positive effects.




5. Invoices justifying the eligible investments, issued against the beneficiary, that meet the requirements in accordance with the provisions of Royal Decree 1619/2012, of November 30, which approves the Regulation that regulates billing obligations. .

   Invoices must be paid in full. In the event that an advance payment is made to confirm the order, the corresponding entity must issue an individualized invoice for said advance payment.




6. In the case of acquisition of real estate, notarial deed of purchase and sale, the corresponding certification from the property registry and the independent appraiser certificate, duly accredited and registered in the corresponding official registry.




7. Bank statements as supporting documentation of the payments made, reflecting the material outflow of funds and which must include, in any case, the owner of the ordering account, date, invoice number for payment, as well as the identification of the person to whom said payments are directed, whether physical or legal, through their name and surname or company name and NIF.

   Payment of the invoices presented must have been made through bank transfers, from a bank account whose owner is the beneficiary entity of the subsidy, and this must be stated in the supporting documentation provided.




8. Proof of the last payment of the Economic Activities Tax, of all the work centers and headings in which the company is registered, or, where applicable, exemption certification, issued by the State Tax Administration Agency.




9. The Administration of the Community of Madrid, through express authorization or non-opposition, recorded in the aid application form, as the case may be, will verify computerized whether the beneficiary entity is up to date with the payment of its tax obligations with the State Administration. as well as their obligations towards Social Security.

   If there is opposition or the indicated telematic consultations are not expressly authorized by the interested party, they must provide the file with the corresponding certificates, general or for the purposes of subsidies, issued by the General Treasury of Social Security or the State Agency of the Tax Administration, as appropriate.

   Verification of being up to date with payments with the Community of Madrid will be carried out ex officio by the managing body, in accordance with article 29.5 of Law 9/1990, of November 8, regulating the Treasury of the Community of Madrid.




10. Certificate of ownership of the bank account of the beneficiary entity for the subsidy payment process.

    The beneficiary is responsible, for the correct processing of the subsidy payment, for registering and modifying their bank details in the Personal Data registry in the third-party database, available at the electronic headquarters of the Administration of the Community of Madrid (Personal data base of third parties | Madrid's community).




11. Applicants must include the corresponding responsible declarations, signed electronically by the legal representative of the beneficiary entity, related to the following:




12. Compliance with the requirements included in article 13.2 of Law 38/2003, of November 17, General Subsidies, to obtain the status of beneficiary of public subsidies.




13. In the event of having been beneficiaries of previous subsidies granted by the Community of Madrid, responsible declaration of having accredited compliance with the obligations inherent therein.




14. Declaration on aid de minimis granted to the beneficiary entity in the last two fiscal years and in the current year and, on the commitment to communicate any other aid or subsidy requested or granted from the date of the application. If you have not been a beneficiary of any aid subject to the regime de minimis A declaration to that effect must be submitted.




15. Declaration detailing whether the beneficiary entity has received income or subsidies that have financed the subsidized activity, indicating the amount and its origin, in accordance with the provisions of art. 72.2.e) of Royal Decree 887/2006, of July 21, which approves the Regulation of Law 38/2003, of November 17, General Subsidies. If you have not received any income or subsidy, you must submit a declaration to that effect.




16. Declaration that certifies that the beneficiary entity is not a debtor for the resolution of reimbursement in accordance with the provisions of article 34.5 of Law 38/2003, of November 17, General of Subsidies.




17. Declaration on the implementation of the Occupational Risk Prevention Plan referred to in article 16 of Law 31/1995, of November 8, on Occupational Risk Prevention, as established in article 8 of Law 2/1995, of March 8.

    A responsible declaration will be understood as the document signed by the interested party in which he states under his responsibility that he complies with the requirements established in the current regulations to obtain the recognition of a right or power or for its exercise, in accordance with the provisions of the article 69. Responsible declaration and communication of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.

    In this sense, public administrations may require, at any time, that the documentation proving compliance with the aforementioned requirements be provided and the interested party must provide it.

The required documentation can be attached to the application at the time of submission. Likewise, documents may be provided during the processing of the file exclusively through digital processing services (option Colaborating) available on the web official of the Community of Madrid: Digital Administration. General Access Point.

This aid will be compatible with others, regardless of their nature and the Administration or entity that grants them, provided that the sum of all of them does not exceed the cost of the subsidized activity, and provided that said accumulation does not give rise to a higher aid intensity. to that established for the specific circumstances of each case in a block exemption regulation or in an aid authorization decision adopted by the European Commission.

Once the granting of the aid has been notified, and prior to its payment, the beneficiary must comply with all the requirements contained in the granting order, as well as in the communications made by the granting administration.

Beneficiaries must verify, prior to justifying the aid granted, that the bank account number indicated in the application is registered in the Third Party Database of the Community of Madrid.

Both the consultation and the modification of the bank account can be carried out at the following link:

Check/Modify bank account

The number required by the regulatory regulations refers to the average number of workers who are registered in the Social Security contribution account of the requesting company in the year prior to the request for aid, that is, workers associated with the NIF as the company's single account.

The average number of workers required does not refer only to those working at the workplace for which aid is requested.

Yes, the form contains a link to a file that you must download and fill in with the data contained in order to add it to the file along with the rest of the documents.

No, we do not have a regulated model for drafting the report, since each file must be designed according to the particularities of each company and the ultimate objective that is intended to be achieved with each asset acquired.

However, the Regulatory Bases of the aid establish a minimum content for its development, along with which all complementary documentation deemed appropriate must be provided, among others, budgets and detailed economic offers must be provided where the unit cost of each component and work invoiced without VAT is identified, including the cost of the concepts not considered eligible for subsidy that may be reflected in the final invoice, for their correct deduction.

To prove compliance with the deadlines set out in Law 3/2004, of December 29, the following shall be carried out in accordance with the provisions of article 13.3 bis of Law 38/2003, of November 17, General Subsidies, the following must be completed:

If, in accordance with accounting regulations, you can present an abbreviated profit and loss account, you only need to select option A on the form.

If, in accordance with accounting regulations, you cannot present an abbreviated profit and loss account, you must click on option B of the form and provide, as appropriate, the following documentation:

In the event that the latest audited annual accounts reflect the information required by the Third Additional Provision of Law 15/2010, of July 5, amending Law 3/2004, of December 29, establishing measures to combat late payment in commercial transactions, a certificate issued by the company's auditor would suffice, indicating that in his audit work he has carried out procedures to obtain evidence of the correctness of the content of the annual accounts report, thus complying with the requirement of article 13.3 bis of the General Law on Subsidies. This certificate will be valid until the annual accounts for the following year have been audited.

In the event that it is not possible to issue the previous certificate (because there are still no audited annual accounts for the last financial year or because they reflect a percentage of compliance with supplier payment deadlines of less than 90%), the auditor must issue an "Agreed Procedures Report" (APR) which, based on the review of a representative sample of the company's outstanding invoices to suppliers on a reference date, concludes that no exceptions to compliance with the payment deadlines of Law 3/2004 have been detected, or if they are detected, these do not prevent the required level of compliance of 90% from being achieved.

The required level will be deemed to have been met when the payment terms provided for in Law 3/2004, of December 29, are equal to or greater than the percentage provided for in the sixth final provision, letter d), second section, of Law 18/2022, of September 28, on the creation and growth of companies (90%).

The report will be valid for a period of 6 months from the reference date.

No, the regulations governing this aid do not in any case establish any obligation for the location of the registered office; the territorial scope established in article 6 of the Regulatory Bases (BBRR) only requires applicants for aid that the work center where the assets are implemented be located in the Community of Madrid.