Commission Decision (EU) 2016/2391 of 4 July 2016 on the State aid SA.29769 (2013/C) (ex 2013/NN) implemented by Spain for certain football clubs (notified under document C(2016) 4046) (Only the Spanish text is authentic) (Text with EEA relevance)
Commission Decision (EU) 2016/2391 of 4 July 2016 on the State aid SA.29769 (2013/C) (ex 2013/NN) implemented by Spain for certain football clubs (notified under document C(2016) 4046) (Only the Spanish text is authentic) (Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,
Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a),
Having called on interested parties to submit their comments pursuant to Article 108(2) of the Treaty(1) and having regard to their comments,
Whereas:
HAS ADOPTED THIS DECISION:
Article 1
By reserving the right to enjoy the preferential corporate tax rate for non-profit organisations to certain professional football clubs, the Seventh Additional Disposition of Law 10/1990, de 15 de octubre, del Deporte, constitutes State aid pursuant to Article 107(1) of the Treaty on the Functioning of the European Union in favour of those football clubs, notably Athletic Club Bilbao, Club Atlético Osasuna, FC Barcelona and Real Madrid CF. This aid has been unlawfully implemented by the Kingdom of Spain in breach of Article 108(3) of the Treaty on the Functioning of the European Union and is incompatible with the internal market.
Article 2
Individual aid granted under the scheme referred to in Article 1 does not constitute aid if, at the time it is granted, it fulfils the conditions laid down by the Regulation adopted pursuant to Article 2 of Council Regulation (EU) 2015/1588(44) which is applicable at the time the aid is granted.
Article 3
Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by a Regulation adopted pursuant to Article 1 of Regulation (EU) 2015/1588 or by any other approved aid scheme is compatible with the internal market, up to maximum aid intensities applicable to that type of aid.
Article 4
The Kingdom of Spain shall recover the incompatible aid granted under the scheme referred to in Article 1 from the beneficiaries.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004 and to Commission Regulation (EC) No 271/2008(45) amending Regulation (EC) No 794/2004.
The Kingdom of Spain shall discontinue the scheme referred to in Article 1 with effect from the date of adoption of this decision.