Aid to industrial companies with less than 50 employees for investment in infrastructure and equipment

These grants are aimed at companies established as commercial companies, with their own legal personality, which have an average workforce of between 31 and 1 employees as of December 49 of the year prior to the call for applications.

Its 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, which approves the rates and instructions of the Tax on Economic Activities.

The workplace where the eligible investments are implemented must be located in the territory of the Community of Madrid.

Expenses will be subsidized without VAT Derived from the acquisition of: land for the construction of industrial buildings for own use; premises and industrial buildings for own use; machinery and capital goods Newly acquired, as well as computer hardware and software provided that they are directly related to the assets for which the grant is requested.

Yes. The sum of the amount of the invoiced expenses considered eligible must be as follows: minimum of 50.000 eurosLikewise, each of the investments individually considered must have as a tax base a amount equal to or greater than 1.000 euros without VAT.

In no case will intangible investments (software and hardware) be eligible for subsidies, without the simultaneous acquisition of subsidizable tangible fixed assets where their implementation is carried out.

The eligible period is between January 1 and December 31 (both included) of the year prior to the publication of the extract of the call in the Official Gazette of the Community of Madrid.

All assets subject to requested aid must be acquired and paid for In its whole within this period in order to be considered eligible for subsidies.

The intensity of the aid will be, in general, 75% of eligible expenses.

El maximum amount of the aid will be 300.000 Euros in accordance with the provisions of the regulations applicable to the de minimis regime. To do so, all aid received under this regime in the two previous years and in the year of the call for applications for which the aid is requested must be declared on the application form.

However, although the application establishes by default the maximum aid limit of 300.000 euros, established in a de minimis regime, the amount of aid to be received will be the one established in the regulations, once the aid received as a sole proprietorship has been verified and deducted.

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

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

1. Power of representation of the person signing the application. For this purpose, an updated certification from the commercial register stating the power of representation must be provided if the signatory is part of the corporate body; otherwise, the notarial power of representation must be provided, which accredits the power of representation in force on the date of the application.

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. Accreditation, in each case, in the established manner, of compliance with the deadlines provided for in Law 3/2004, of December 29, will be carried out in accordance with the provisions of article 13.3 bis of Law 38/2003, of November 17, General Subsidies.
3. To calculate the number of salaried staff, a certificate of the average number of employees for the calendar year prior to the publication of the call for applications, issued by Social Security, must be submitted. The number of employees will be those registered in the single contribution account (NIF) of the requesting company.
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. .

All invoices must be paid in full. within the subsidy period. In the event that an advance payment is made for confirmation of the order, the corresponding entity must issue an individual invoice for said advance payment.

Likewise, the suppliers' offers containing the components, technical characteristics and unitary economic breakdown of all assets and works invoiced must be included in the file, if this information is not contained in the invoice itself. Likewise, the orders or delivery notes that are referenced in the supporting invoices must be included in the file for review.

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.

If this information has not been recorded in the payment statement, or the payment has been made together with more invoices from the same supplier, the supplier must provide proof stating the invoices issued and the payments received for their settlement.

Payment of the invoices submitted must have been made through bank transfers.

8. Census certificate of the Economic Activities Tax of the requesting entity, showing all the establishments and sections where the company is registered, to prove the payment of all IAE in the payment justification phase.
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.

The verification of being up to date with payments to the Community of Madrid and the verification in the BDNS of the aid received under the de minimis regime 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 accept the corresponding declarations of responsibility, which appear on the application form.

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.

Yes, this aid will be generally compatible with other aid, regardless of its nature and the Administration or entity that grants it, provided that the sum of all of them does not exceed the cost of the subsidized activity.

In the case of aid covered by the category exemption regulation, it will be compatible provided that the accumulation of aid does not give rise to an aid intensity greater than that established for the specific circumstances of each case.

Prior to justifying the aid granted, beneficiaries must verify 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: Personal data base of third parties | Madrid's community)

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 date reference.

No, the regulations governing this aid do not establish in any case 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 workplace where the assets are deployed are located in the Community of Madrid.