Subsidy plan
Introduction
In Spain, subsidies are regulated in Law 38/2003, of November 17 and in its implementing regulations approved by Royal Decree 887/2006, of July 21.
The General Law of Subsidies
Contenido
El artículo 2 de la Ley 38/2003, de 17 de noviembre, General de Subvenciones tiene por objeto delimitar el concepto de subvención a efectos de la citada Ley, realizando dicha delimitación en un doble sentido. Así, el apartado primero del citado artículo recoge una delimitación de carácter positivo, al establecer los requisitos que han de concurrir para que una aportación dineraria realizada por una administración pública o, excepcionalmente, una entrega de bienes, derechos o servicios adquiridos por una administración exclusivamente para entregarlo al tercero sea considerada una subvención.
Positive delimitation of the subsidy
The first defining note of the concept of a subsidy is that a patrimonial attribution occurs. "The subsidy is a legal act of disposal of public funds free of charge").
It usually consists of a monetary contribution"), but it may consist of the delivery of goods, services and rights, provided that the acquisition of these is carried out with the exclusive purpose of delivering them to a third party. The remaining free deliveries of goods and rights are governed by property legislation (Fifth additional provision of the LGS).
The second defining element of a subsidy is that the contribution is made without direct compensation from the beneficiaries, without prejudice to the fact that the amounts granted as a subsidy are linked to the fulfillment of a purpose and the established obligations that have been freely accepted by the beneficiary.
Although the concept of a subsidy is close to that of a donation, the subsidy does not respond to a causa donanti"), understood as a spirit of liberality"), but rather to the purpose of intervening in the actions of the beneficiary by imposing on him a burden accepted by him. And the absence of direct consideration clearly differentiates it from a contract.