sociedad de desarrollo medioambiental de aragón, s.a.u.

,1)250('(),6&$/,=$&,Ï1'(/$&8(17$*(1(5$/'(/$&2081,'$'$87Ï120$'($5$*Ï1
IX.
SOCIEDAD DE DESARROLLO MEDIOAMBIENTAL DE ARAGÓN, S. A.,
(SODEMASA)
IX.1. Naturaleza, objeto y régimen jurídico
/DHPSUHVDGHOD&RPXQLGDG$XWyQRPDGH$UDJyQ³6RFLHGDGGH'HVDUUROOR0HGLRDPELHQWDO
GH$UDJyQ6$´HQDGHODQWH62'(0$6$IXHFUHDGD GHFRQIRUPLGDGFRQORSUHYLVWRHQ
HODUWtFXORGHOWH[WRUHIXQGLGRGHODOH\GH3DWULPRQLRGHOD&RPXQLGDG$XWyQRPDGH$UDJyQ\
HQHODUWtFXORGHOWH[WRUHIXQGLGRGHOD/H\GH$GPLQLVWUDFLyQGHOD&RPXQLGDG$XWyQRPD
GH$UDJyQSRU'HFUHWRGHGHVHSWLHPEUHGHO*RELHUQRGH$UDJyQ
5HYLVWHIRUPDMXUtGLFDGHVRFLHGDGDQyQLPD\VXFDSLWDOVRFLDOHVWiVXVFULWRHQVXWRWDOLGDGSRUOD&$
DWUDYpVGHOD&RUSRUDFLyQ(PSUHVDULDO3~EOLFDGH$UDJyQ6/8
(OREMHWRVRFLDOGHODHPSUHVDS~EOLFD62'(0$6$HVODSURPRFLyQHMHFXFLyQFRQWUDWDFLyQ
RH[SORWDFLyQGHREUDVGHLQIUDHVWUXFWXUDORFDOFRPDUFDOSURYLQFLDORUHJLRQDO\HOHMHUFLFLR
FRPSOHPHQWDULRGHFXDOHVTXLHUDDFWLYLGDGHVTXHGHEDQFRQVLGHUDUVHSDUWHVRHOHPHQWRVGHODV
LQIUDHVWUXFWXUDV \ HVWpQ UHODFLRQDGRV FRQ pVWDV OD FRQWUDWDFLyQ \ SUHVWDFLyQ GH VHUYLFLRV
DVLVWHQFLDVWpFQLFDVFRQVXOWRUtDV\WUDEDMRVODJHVWLyQGHVHUYLFLRVS~EOLFRVODFRQWUDWDFLyQ\
HODERUDFLyQ GH HVWXGLRV SODQHV SUR\HFWRV H LQIRUPHV \ OD UHDOL]DFLyQ GH FXDOHVTXLHUD
DFWXDFLRQHV UHODFLRQDGDV FRQ HO FLFOR GHO DJXD OD SURWHFFLyQ DGPLQLVWUDFLyQ \ JHVWLyQ GH
PRQWHV\HVSDFLRVQDWXUDOHVSURWHJLGRVODSUHYHQFLyQ\OXFKDFRQWUDLQFHQGLRVIRUHVWDOHVOD
JHVWLyQLQWHJUDOGHUHVLGXRVOD JHVWLyQ \ H[SORWDFLyQGH DFWLYLGDGHV HFRQyPLFDVUHODFLRQDGD
FRQ UHFXUVRV R YDORUHV PHGLRDPELHQWDOHV \ FXDOTXLHU RWUD DFWLYLGDG UHODFLRQDGD GLUHFWD R
LQGLUHFWDPHQWH FRQ HO PHGLR DPELHQWH \ HO GHVDUUROOR VRVWHQLEOH VHDQ SRU HQFDUJR GHO
*RELHUQRGH$UDJyQRGHRWUDV$GPLQLVWUDFLRQHV3~EOLFDV
'HDFXHUGRFRQHODUWtFXORGHO'HFUHWRGHGHVHSWLHPEUHODVRFLHGDGVHULJHSRUVXV
(VWDWXWRVVRFLDOHVSRUHOWH[WRUHIXQGLGRGHOD/H\GH6RFLHGDGHVGH&DSLWDO\SRUORGLVSXHVWRHQHO
&DStWXOR ,9 GHO 7tWXOR 9, GHO WH[WR UHIXQGLGR GH OD /H\ GH $GPLQLVWUDFLyQ GH OD &RPXQLGDG
$XWyQRPDGH$UDJyQ\GHPiVQRUPDWLYDGHDSOLFDFLyQ
IX.2Actividad desarrollada en el ejercicio
'HDFXHUGRFRQHOLQIRUPHGHJHVWLyQGHODVRFLHGDGGHOHMHUFLFLRHOLPSRUWHQHWRGHOD
FLIUD GH QHJRFLRV \ RWURV LQJUHVRV GH H[SORWDFLyQ GH 62'(0$6$ KD DVFHQGLGR D PLOHV GH HXURV GH ORV TXH PLOHV GH HXURV FRUUHVSRQGHQ D OD FRQWUDSUHVWDFLyQ SRU OD
UHDOL]DFLyQ GH HQFDUJRV GH HMHFXFLyQ GH REUDV \ VHUYLFLRV GH ORV 'HSDUWDPHQWRV GH OD
$GPLQLVWUDFLyQ GH OD &$ \ HQ PHQRU PHGLGD GH HQWLGDGHV GH 'HUHFKR S~EOLFR ,QVWLWXWR
$UDJRQpVGHO$JXDH,QVWLWXWRGH*HVWLyQ$PELHQWDO6HPXHVWUDHOGHWDOOHGHODSURFHGHQFLD
GHORVLQJUHVRVREWHQLGRVHQHOFXDGURVLJXLHQWH
Entidades
$GPLQLVWUDFLyQ&$
,QVWLWXWR$UDJRQpVGHODJXD
,QVWLWXWR$UDJRQpVGH*HVWLyQ$PELHQWDO
Total
Importe (miles de euros)
48.443
/DVSULQFLSDOHVOtQHDVGHDFFLyQVHKDQGHVDUUROODGRHQORVVLJXLHQWHViPELWRVGHDFWXDFLyQ
&$0$5$'(&8(17$6'($5$*Ï1
Actividad
'HVDUUROORVRVWHQLEOH\ELRGLYHUVLGDG
,QIUDHVWUXFWXUDV
*HVWLyQIRUHVWDO
Total
Importe (miles de euros)
50.070
(QWUHORVSUR\HFWRVUHODWLYRVDGHVDUUROORVRVWHQLEOH\ELRGLYHUVLGDGGHVWDFDQODHMHFXFLyQGH
LQVWDODFLRQHV GH HQHUJtD UHQRYDEOH HQ HO PDUFR GH ORV SODQHV SLORWR GH GHVDUUROOR UXUDO
VRVWHQLEOHHQGLYHUVDVFRPDUFDVGH$UDJyQSRU LPSRUWHWRWDOHQHOHMHUFLFLRGH
PLOHV GH HXURV \ HO 3ODQ GH VHJXLPLHQWR \ FRQWURO GH ORV YHUWHGHURV FRQ +&1 GH %DLOtQ \
6DUGDVHQ6DELxiQLJR+XHVFDSRULPSRUWHWRWDOHQHOHMHUFLFLRGHPLOHVGHHXURV
(Q FXDQWR D HMHFXFLyQ GH LQIUDHVWUXFWXUDV GHVWDFDQ ODV REUDV GH OD IDVH % GHO YHUWHGHUR GH
+&1GH%DLOtQSRULPSRUWHGHPLOHVGHHXURV\ODUHGDFFLyQGHOSUR\HFWR\HMHFXFLyQGH
ODREUDGHODSODQWDGHWUDWDPLHQWRGHSXUtQGHOPXQLFLSLRGH=DLGtQ+XHVFDSRULPSRUWHGH
PLOHVGHHXURV
(QHOHMHUFLFLRHOLPSRUWHFRUUHVSRQGLHQWHDODSUHVWDFLyQGHOVHUYLFLRGHSUHYHQFLyQ\
H[WLQFLyQGHLQFHQGLRVIRUHVWDOHVKDVLGRGHPLOHVGHHXURV
IX.3 Análisis del área de contratación
1RUPDWLYD\JUDGRGHDSOLFDFLyQ
/D HPSUHVD 62'(0$6$ HV XQ ³SRGHU DGMXGLFDGRU´ FRQIRUPH DO DUWtFXOR /&63 \ SRU
WDQWRDFW~DVRPHWLGDDODVUHJODVFRQWUDFWXDOHVS~EOLFDVSDUDODDGMXGLFDFLyQGHVXVFRQWUDWRV
UHJXODGRV
&RQWUDWRVIRUPDOL]DGRVHQHOHMHUFLFLR\FRPXQLFDGRVDO7ULEXQDOGH&XHQWDV
'H DFXHUGR FRQ OD LQIRUPDFLyQ IDFLOLWDGD SRU HO 7ULEXQDO GH &XHQWDV 62'(0$6$ KD
FRPXQLFDGR DO RUJDQLVPR ILVFDOL]DGRU HVWDWDO OD FHOHEUDFLyQ GH QRYHQWD \ FLQFR FRQWUDWRV
IRUPDOL]DGRVHQHOHMHUFLFLR
1RVHKDGHWHFWDGRSRUOD&iPDUDGH&XHQWDVGH$UDJyQTXHODVRFLHGDGKD\DFHOHEUDGRRWURV
FRQWUDWRVGLVWLQWRVGHORVFRPXQLFDGRVDO7ULEXQDOGH&XHQWDV
5HYLVLyQGHORVH[SHGLHQWHVGHFRQWUDWDFLyQ
&RQ REMHWR GH DQDOL]DU HO VRPHWLPLHQWR GH OD FRQWUDWDFLyQ UHDOL]DGD SRU 62'(0$6$ HQ HO
HMHUFLFLR D OD QRUPDWLYD DSOLFDEOH OD &iPDUD GH &XHQWDV GH $UDJyQ GH HQWUH ORV
FRQWUDWRV FRPXQLFDGRV DO 7ULEXQDO GH &XHQWDV KD VHOHFFLRQDGR OD PXHVWUD GHWDOODGD HQ HO
FXDGURVLJXLHQWH
,1)250('(),6&$/,=$&,Ï1'(/$&8(17$*(1(5$/'(/$&2081,'$'$87Ï120$'($5$*Ï1
Nº orde n de
la mue stra
Tipo de
contrato
O bje to
3UR\HFWR \ REUD GH GHVDUUROOR \
HMHFXFLyQ GH LQVWDODFLRQHV GH HQHUJtD
UHQRYDEOH HQ HO PDUFR GH ORV SODQHV
SLORWR GH GHVDUUROOR UXUDO GH ODV
FRPDUFDV GH &DODWD\XG \ &XHQFDV
0LQHUDV
3ODQ GH VHJXLPLHQWR \ FRQWURO \
H[WUDFFLyQ GH +&+ GH %DLOtQ
6DELxiQLJR+XHVFD
Pre cio de
licitación
(mile s de
e uros)
Adjudicación
Fe cha
Proce dimie nto
Adjudicatario
$0
,62/8;,1*(1,(5Ë$6$
$0
81,7 ('5(6($5&+
6(59,&(6(63$f$6/
Pre cio
(mile s de
e uros)
(OWUDEDMRUHDOL]DGRKDFRQVLVWLGRHQFRPSUREDUVLODWUDPLWDFLyQGHOFRQWUDWRVHOHFFLRQDGRVH
DMXVWDDODQRUPDWLYDDSOLFDEOHHQODVGLVWLQWDVIDVHVGHSUHSDUDFLyQVHOHFFLyQGHOFRQWUDWLVWD\
DGMXGLFDFLyQHIHFWRVFXPSOLPLHQWR\H[WLQFLyQGHOFRQWUDWR
1. Contrato de “Proyecto y obra de desarrollo y ejecución de instalaciones de energía
renovable, en el marco de los planes piloto de desarrollo rural, de las comarcas de Calatayud
y Cuencas Mineras” con un presupuesto de licitación de 1.714 miles de euros.
'HDFXHUGRFRQHODUWtFXOR/&63VHWUDWDGHXQFRQWUDWRGHREUDVQRVXMHWRDUHJXODFLyQ
DUPRQL]DGD
([DPLQDGR HO H[SHGLHQWH VH KDQ REVHUYDGRODV VLJXLHQWHV LQFLGHQFLDV DJUXSDGDV HQIXQFLyQ
GHODVIDVHVGHOSURFHGLPLHQWRGHFRQWUDWDFLyQSUHYLVWDVHQOD/&63
([SHGLHQWHGH&RQWUDWDFLyQ
- (OSOLHJRGHSUHVFULSFLRQHVWpFQLFDVHVWiVLQILUPDU - &RQVWDHQHOH[SHGLHQWHLQIRUPHGHUHSODQWHRGHOSUR\HFWR6LQHPEDUJRQRFRQVWDQHQHO
H[SHGLHQWH ORV DFXHUGRV GH FHVLyQ GH ODV LQVWDODFLRQHV SDUD OD UHDOL]DFLyQ GH OD REUD
DGRSWDGRVSRUORVyUJDQRVFRPSHWHQWHVGHODV(QWLGDGHVS~EOLFDVDIHFWDGDV ([DPLQDGRHOSOLHJRGHFRQGLFLRQHVSDUWLFXODUHVVHGHWHFWDQODVVLJXLHQWHVLQFLGHQFLDV
-
1R FRQVWD OD DSUREDFLyQ GHO SOLHJR GH FRQGLFLRQHV SRU HO &RQVHMR GH $GPLQLVWUDFLyQ
VHJ~QSUHYpHODUWtFXORGHODV,QVWUXFFLRQHVGH&RQWUDWDFLyQGH62'(0$6$ 197
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/RVGRFXPHQWRVGHSUHVFULSFLRQHVWpFQLFDVTXHULJHQHVWRVFRQWUDWRVHVWiQLQFRUSRUDGRVDODQXQFLRGHOLFLWDFLyQSXEOLFDGRHQ
HOSHUILOGHOFRQWUDWDQWHGH62'(0$6$FX\DILUPDHOHFWUyQLFDILJXUDUHIHUHQFLDGDFRQHOFRUUHVSRQGLHQWHFyGLJRVHJXURGH
YHULILFDFLyQ$VLPLVPRGLFKRGRFXPHQWRFRQVWDILUPDGRSRUODHPSUHVDDGMXGLFDWDULDGHOFRQWUDWRHQWRGDVVXVSiJLQDVDVt
FRPRSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
198
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
1RVHFRQVLGHUDLPSUHVFLQGLEOHODSUHYLD DGRSFLyQGHDFXHUGRVGHFHVLyQ1RREVWDQWHHODFXHUGRGHFHVLyQFRQVWDHQHO
H[SHGLHQWH\IXHH[KLELGRDXQTXHVXDGRSFLyQSRUODV(QWLGDGHV/RFDOHVFRPSHWHQWHVVHKD\DSURGXFLGRFRQSRVWHULRULGDG
62'(0$6$WLHQHODFRQVLGHUDFLyQGHSRGHUDGMXGLFDGRUSHURQRHOGHFDUiFWHUGH$$33\HQHODUWtFXOR/&637LWXOR
,/LEUR,,QRVHHVWDEOHFHQRUPDDOJXQDVREUHHOUHSODQWHRQLLQWURGXFHUHIHUHQFLDH[SUHVDDODDSOLFDFLyQGHODUWtFXOR
CONTESTACIÓN.
6H HVWLPD SDUFLDOPHQWH OD DOHJDFLyQ HQ FXDQWR D OD DSOLFDFLyQ GHO DUWtFXOR /&63 (Q FRQVHFXHQFLD VH PRGLILFD HO
LQIRUPHVXSULPLHQGRODUHIHUHQFLDDGLFKRSUHFHSWR
-
&$0$5$'(&8(17$6'($5$*Ï1
(QFXDQWRDORVFULWHULRVGHYDORUDFLyQVREUHXQWRWDOGHSXQWRVVHGHWHFWDQODVVLJXLHQWHV
LQFLGHQFLDV
-
-
/D HVFDVD SRQGHUDFLyQ GH OD RIHUWD HFRQyPLFD SXQWRV VREUH FRQVLGHUDQGR HO
KHFKRGHTXHHOUHVWRGHORVFULWHULRVQRVRQFXDQWLILFDEOHVPHGLDQWHODPHUDDSOLFDFLyQGH
IyUPXODV QR D\XGD D JDUDQWL]DU OD VHOHFFLyQ REMHWLYD GH OD RIHUWD HFRQyPLFDPHQWH PiV
YHQWDMRVD /D IyUPXOD HPSOHDGD SDUD YDORUDU OD RIHUWD HFRQyPLFD SUHVHQWD ODV VLJXLHQWHV
FDUDFWHUtVWLFDV
&RQODVEDMDVGHODVHPSUHVDVVHKDOODVX%DMD0HGLD%P\DSDUWLUGHpVWDVHFDOFXODXQD
QXHYD%DMD0HGLDGHQRPLQDGD%DMD0HGLD&RUUHJLGD%PFGHWHUPLQDQGRTXHDOD%PF
VHOHDVLJQHQSXQWRV
/DIyUPXODSDUDYDORUDUODRIHUWDHFRQyPLFDQRUHSDUWHODWRWDOLGDGGHORVSXQWRV&RQODV
RIHUWDVSUHVHQWDGDVODEDMDPi[LPDVHVLW~DHQHO\VHOHDVLJQDQSXQWRV\OD%PF
VHVLW~DHQHOGHEDMDUHVXOWDQGRSRUDSOLFDFLyQGHODIyUPXODTXHDXQDEDMDGHXQ
VH OH DVLJQDQ SXQWRV $XQTXH LQLFLDOPHQWH OD RIHUWD HFRQyPLFD WLHQH XQD
SRQGHUDFLyQGHSXQWRVFRQHVWDIyUPXODVHGHVYLUW~DODLPSRUWDQFLDGHOSUHFLRUHVSHFWR
DOUHVWRGHORVFULWHULRVGHDGMXGLFDFLyQDSOLFDGRVDOGLVWULEXLUVHVRORSXQWRVGHORV
SRVLEOHV 199
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(O SOLHJR HV FRQIRUPH FRQ HO PRGHORGH SOLHJR DSUREDGR SRU HO&RQVHMRGH $GPLQLVWUDFLyQ HQ VHVLyQ GH SDUD
FDWHJRUtDVGHFRQWUDWRVGHQDWXUDOH]DDQiORJDDOREMHWRGHOSUHVHQWHDQiOLVLV
CONTESTACIÓN.
1R VH DSRUWD GRFXPHQWDFLyQ DFUHGLWDWLYD GH TXH HO SUHVHQWH SOLHJR HV FRQIRUPH FRQ HO PRGHOR GH SOLHJR DSUREDGR SRU HO
&RQVHMRGH$GPLQLVWUDFLyQHQVHVLyQGH$GHPiVHOSOLHJRH[DPLQDGRDSDUHFHDGDSWDGRDOD/H\\OH\
3RUORWDQWRQRSXHGHVHUHOSOLHJRWLSRDSUREDGRFRQIHFKD
/DDOHJDFLyQQRDOWHUDODLQFLGHQFLDLQGLFDGDHQHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDODDOHJDFLyQ1RVHPRGLILFDHO
LQIRUPH
200
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
'LFKD H[LJHQFLD HVWDEOHFLGD HQ HO DUWtFXOR GH OD /&63 QR HV GH DSOLFDFLyQ D OD SUHSDUDFLyQ GH ORV H[SHGLHQWHV GH
FRQWUDWDFLyQSRUSRGHUHVDGMXGLFDGRUHVTXHQRVRQ$$33
CONTESTACIÓN.
6HHVWLPDODDOHJDFLyQ(QFRQVHFXHQFLDVHVXSULPHHOSiUUDIRGHOLQIRUPHUHODWLYRDODFRQGLFLyQHVSHFLDOGHHMHFXFLyQGHO
FRQWUDWRQRSXEOLFDGDHQHODQXQFLRGHOLFLWDFLyQ
201
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(OKHFKRGHTXHHOFULWHULRSUHFLRWHQJDXQDSRQGHUDFLyQGHOQRGHWHUPLQDSRUVtVRORHOLQFXPSOLPLHQWRGHODJDUDQWtD
GH OD VHOHFFLyQ GH OD RIHUWD HFRQyPLFDPHQWH PiV YHQWDMRVD HQ HVWD OtQHD VH SURQXQFLD OD &RPLVLyQ GH H[SHUWRV SDUD HO
HVWXGLR\GLDJQyVWLFRGHODFRQWUDWDFLyQS~EOLFD
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
202
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/DQRUPDWLYDQRHVWDEOHFHHOWLSRGHIyUPXODDSOLFDEOH
/D IyUPXOD DSOLFDGD SRU 62'(0$6$ VLJXH OD UHFRPHQGDFLyQ HIHFWXDGD SRU OD &RPLVLyQ (XURSHD DO DVLJQDU OD Pi[LPD
SXQWXDFLyQDODRIHUWDPiVHFRQyPLFD
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
,1)250('(),6&$/,=$&,Ï1'(/$&8(17$*(1(5$/'(/$&2081,'$'$87Ï120$'($5$*Ï1
Fuente: Elaborado a partir de los datos extraídos del contrato de la muestra y de la fórmula propuesta
por la Cámara de Cuentas de Aragón.
6H YDORUDQ ORV VLJXLHQWHV FULWHULRV QR FXDQWLILFDEOHV PHGLDQWH OD PHUD DSOLFDFLyQ GH
IyUPXODV
x
x
x
203
/DPHPRULDGHHMHFXFLyQGHDFWLYLGDGGHUHGDFFLyQGHSUR\HFWRSXQWRVODPHPRULD
GHHMHFXFLyQGHODVLQVWDODFLRQHVSXQWRV\ODPHPRULDGHSXHVWDHQIXQFLRQDPLHQWR
GHODVLQVWDODFLRQHVSXQWRV
(OFURQRJUDPDGHGHVDUUROORGHODUHGDFFLyQGHOSUR\HFWRSXQWRVHOSODQGHREUD
SXQWRV\FURQRJUDPDGHODSXHVWDHQIXQFLRQDPLHQWRSXQWRV
(VWRV DVSHFWRV GHEHQ HVWDU SUHYLVWRV HQ HO SUR\HFWR TXH GHEH FRPSUHQGHU GH
FRQIRUPLGDGFRQHODUWtFXOR/&63\ORVDUWtFXORV\5*/&$3WDQWR
XQDPHPRULDTXHGHVFULEDHOREMHWRGHODVREUDV\GHWDOOHORVIDFWRUHVGHWRGRRUGHQD
WHQHU HQ FXHQWD FRPR XQ SURJUDPD GH GHVDUUROOR GH ORV WUDEDMRV \ SRU WDQWR QR
GHEHUtDQ VHU REMHWR GH YDORUDFLyQ \D TXH QR VLUYHQ SDUD LGHQWLILFDU OD RIHUWD PiV
YHQWDMRVDHFRQyPLFDPHQWH $GHPiVHOSOLHJRQRILMDUHJODVSUHFLVDVGHDVLJQDFLyQGHSXQWRV
3ODQGHFRQWUROGHFDOLGDG\DFWXDFLRQHVPHGLRDPELHQWDOHV
/RV FULWHULRV GH DVHJXUDPLHQWR GH OD FDOLGDG \ FDOLGDG DPELHQWDO VRQ GH FRQIRUPLGDG
FRQ ORV DUWtFXORV E \ /&63 PHGLR GH DFUHGLWDFLyQ GH OD VROYHQFLD WpFQLFD R
SURIHVLRQDOGHORVOLFLWDGRUHV\QRSXHGHQVHUSRUWDQWRFULWHULRVGHDGMXGLFDFLyQ ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
'DGRTXHHOREMHWRGHOFRQWUDWRFRPSUHQGHWDQWRODUHGDFFLyQGHORVSUR\HFWRVFRPRODHMHFXFLyQGHODVREUDV\ODSXHVWDHQ
PDUFKDGHODVLQVWDODFLRQHVVHKDHVWLPDGRQHFHVDULRFRQVLGHUDUHOHPHQWRVUHODWLYRVDODVGLVWLQWDVIDVHVGHHMHFXFLyQGHORV
WUDEDMRVDFRQWUDWDU
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
204
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(Q OD YDORUDFLyQ QR VH HVWiQ FRQVLGHUDQGR FULWHULRV DVRFLDGRV D OD VROYHQFLD WpFQLFD R SURIHVLRQDO GH OD HPSUHVD /D
YDORUDFLyQVHHVWDEOHFHVREUHODEDVHGHFULWHULRVGLUHFWDPHQWHYLQFXODGRVDOREMHWRGHOFRQWUDWR
CONTESTACIÓN.
1RWRGRVORVFULWHULRVWLHQHQUHODFLyQFRQODREUD(QFRQVHFXHQFLDQRVHHVWLPDODDOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
x
&$0$5$'(&8(17$6'($5$*Ï1
0HMRUDVSXQWRV
1RVHGHWHUPLQDQODVUHJODVSDUDVXYDORUDFLyQ'HFRQIRUPLGDGFRQHODUWtFXOR/&63\
FRQHODUWtFXOR5*/&$3SDUDSRGHUVHUYDORUDGDVHVQHFHVDULRTXHODVPHMRUDVILJXUHQ
GHWDOODGDV HQ HO SOLHJR GH FOiXVXODV SDUWLFXODUHV FRQ H[SUHVLyQ GH VXV UHTXLVLWRV OtPLWHV
PRGDOLGDGHV\FDUDFWHUtVWLFDVTXHSHUPLWDQLGHQWLILFDUODVVXILFLHQWHPHQWH
3URFHGLPLHQWRGHDGMXGLFDFLyQ
- 1RFRQVWDWHUPLQDGRHOSOD]RGHUHFHSFLyQGHSURSRVLFLRQHVFHUWLILFDFLyQGHODVRIHUWDV
UHFLELGDVRGHODDXVHQFLDGHOLFLWDGRUHVDUWtFXOR5*/&$3(VWHFHUWLILFDGRQRHVWi
SUHYLVWRHQODV,QVWUXFFLRQHVGHFRQWUDWDFLyQGHODVRFLHGDGSHURVHWUDWDGHXQHOHPHQWR
LPSUHVFLQGLEOH SDUD HO FXPSOLPLHQWR GH ORV SULQFLSLRV GH WUDQVSDUHQFLD \ VHJXULGDG
MXUtGLFDH[LJLEOHVDXQ³SRGHUDGMXGLFDGRU´ - 'H DFXHUGR FRQ HO DUWtFXOR GH ODV ,QVWUXFFLRQHV GH FRQWUDWDFLyQ OD &RPLVLyQ GH
9DORUDFLyQ GH 62'(0$6$ HV HO yUJDQR HQFDUJDGR GH OD YDORUDFLyQ GH ODV RIHUWDV
SUHVHQWDGDV \ GH HOHYDU DO &RQVHMR GH $GPLQLVWUDFLyQ OD LQIRUPDFLyQ QHFHVDULD SDUD OD
DGMXGLFDFLyQ GH ORV FRQWUDWRV 6LQ HPEDUJR HQ HO SUHVHQWH H[SHGLHQWH VL ELHQ FRQVWDQ
LQIRUPHVMXUtGLFRV\WpFQLFRV\ODSURSXHVWDVHDMXVWDDGLFKRVLQIRUPHVQRHVWiLQWHJUDGD
HQ OD SURSXHVWD GH OD &RPLVLyQ GH 9DORUDFLyQ OD YDORUDFLyQ TXH FRQVWD HQ ORV FLWDGRV
LQIRUPHVMXUtGLFRV\WpFQLFRV - (QODYDORUDFLyQGHORVFULWHULRVFX\DFXDQWLILFDFLyQGHSHQGHGHXQMXLFLRGHYDORUFRQVWD
LQIRUPHWpFQLFRVLELHQQRPRWLYDHOPRGRGHDVLJQDFLyQGHSXQWRVVLQRTXHGHVFULEHODV
FDUDFWHUtVWLFDV WpFQLFDV GH ODV RIHUWDV DVLJQDQGR D FRQWLQXDFLyQ XQD SXQWXDFLyQ HQ FDGD
XQRGHORVDVSHFWRVDYDORUDU 205
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(QHOSOLHJRGHFRQGLFLRQHVSDUWLFXODUHVVHILMDQH[SUHVDPHQWHODVUHJODVDWHQHUHQFXHQWDSDUDVXYDORUDFLyQTXHVHUHDOL]DUi
HQIXQFLyQGHODFDOLGDGHLGRQHLGDGGHODVPLVPDV\GHFRQIRUPLGDGFRQORVFULWHULRV\EDUHPRVILMDGRVHVSHFtILFDPHQWHSDUD
FDGDHOHPHQWRGHOFRQWUDWRVREUHORVTXHVHDGPLWHVXSUHVHQWDFLyQ
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
206
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(Q HO LQIRUPH GH FDOLILFDFLyQ DGPLQLVWUDWLYD GHO 6REUH TXH VH DGMXQWD DO H[SHGLHQWH VH LQFOX\H OD UHODFLyQ GH RIHUWDV
UHFLELGDVHQODVHGHGH62'(0$6$DODH[SLUDFLyQGHOSOD]R6HKDFHFRQVWDUTXHVHKDWHQLGRHQFXHQWDODUHFRPHQGDFLyQ
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
207
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
&RPR EDVH SDUD OD YDORUDFLyQ D UHDOL]DU SRU OD &RPLVLyQ GH 9DORUDFLyQ VH WRPDQ HQ FRQVLGHUDFLyQ ORV LQIRUPHV WDQWR GH
FDOLILFDFLyQ DGPLQLVWUDWLYD « WpFQLFD « \ GH HYDOXDFLyQ HFRQyPLFD HPLWLGRV D WDO HIHFWR SRU ORV UHVSRQVDEOHV GH ORV
GHSDUWDPHQWRVGH$VHVRUtD-XUtGLFD\&RQWUDWDFLyQ\GHOD2ILFLQDGH3ODQLILFDFLyQ\2UJDQL]DFLyQ
(Q FXDQWR D OD FRPSRVLFLyQ GH OD &RPLVLyQ GH YDORUDFLyQ HO QRPEUH GHO SXHVWR GH OD 'LUHFWRUD GH OD 'LYLVLyQ GH 0HGLR
1DWXUDOGH62'(0$6$IXHPRGLILFDGRSDVDQGRDGHVLJQDUVH'LUHFWRUDGHOD'LYLVLyQGH5HFXUVRV+XPDQRV6HUYLFLRV\
'HVDUUROOR6RVWHQLEOH
CONTESTACIÓN.
6HHVWLPDSDUFLDOPHQWHODDOHJDFLyQHQFXDQWRDODFRPSRVLFLyQGHOD&RPLVLyQGHYDORUDFLyQ(QFRQVHFXHQFLDVHPRGLILFD
HOLQIRUPH
208
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/DYDORUDFLyQGHORVFULWHULRVFX\DFXDQWLILFDFLyQGHSHQGHGHXQMXLFLRGHYDORUFRQVWDHQHOLQIRUPHGHHYDOXDFLyQGHO6REUH
TXHVHHOHYDDOD&RPLVLyQLGHQWLILFDQGRSDUDFDGDXQDGHODVRIHUWDVSUHVHQWDGDV\ORVFULWHULRVHVWDEOHFLGRVORVHOHPHQWRV
,1)250('(),6&$/,=$&,Ï1'(/$&8(17$*(1(5$/'(/$&2081,'$'$87Ï120$'($5$*Ï1
-
(ODFXHUGRGHDGMXGLFDFLyQGHO&RQVHMRGH$GPLQLVWUDFLyQQRLQFOX\HODFODVLILFDFLyQGH
ODVSURSRVLFLRQHVSUHVHQWDGDVLQFXPSOLHQGRODFOiXVXODGHOSOLHJR 1R FRQVWD UHVROXFLyQ GHO 'LUHFWRU *HUHQWH GH YHULILFDFLyQ GHO FXPSOLPLHQWR GH OD
FRQGLFLyQ VXVSHQVLYD SUHYLVWD HQ OD DGMXGLFDFLyQ VHJ~QOR UHFRJLGRHQ HODUWtFXOR GH
ODVLQVWUXFFLRQHVGHFRQWUDWDFLyQ\HQODFOiXVXODGHOSOLHJRGHFOiXVXODVSDUWLFXODUHV - (MHFXFLyQGHOFRQWUDWR
- (Q HO DFWD GH FRPSUREDFLyQ GHO UHSODQWHR FRQVWD TXH VH KD VROLFLWDGR D ORV yUJDQRV
FRPSHWHQWHVGHODVHQWLGDGHVORFDOHVODFHVLyQGHORVORFDOHVQHFHVDULRVSDUDODHMHFXFLyQ
GHODREUD6LQHPEDUJRHQHVDIHFKDORVDFXHUGRVSRUWRGDVODVHQWLGDGHVORFDOHVWRGDYtD
QRKDQVLGRDGRSWDGRV(VWDIDOWDGHGLVSRQLELOLGDGGHORVORFDOHVGXUDQWHODHMHFXFLyQGH
ODREUDKDREOLJDGRDXQUHDMXVWHGHODVDQXDOLGDGHV - (Q HO FXUVR GH OD HMHFXFLyQ GH OD REUD VH DFUHGLWDQ HQ ODV FHUWLILFDFLRQHV PHQVXDOHV
XQLGDGHVGHREUDQRSUHYLVWDVHQHOSUR\HFWR(OORVXSRQHGHKHFKRXQDPRGLILFDFLyQGHO
DSRUWDGRVSRUHOOLFLWDGRUFRQIRUPHDODGRFXPHQWDFLyQH[LJLGDHQHOVREUH\ODDVLJQDFLyQGHODSXQWXDFLyQTXHHQFDGD
FDVRSURFHGHDSOLFDU
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
209
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/DSURSXHVWDGHFODVLILFDFLyQFRPSOHWDGHODVSURSRVLFLRQHVSUHVHQWDGDVVHHOHYDDOD&RPLVLyQGH9DORUDFLyQTXHVHHOHYDD
VXYH]DO&RQVHMRGH$GPLQLVWUDFLyQSDUDVXUDWLILFDFLyQ'HHOORTXHGDFRQVWDQFLDH[SUHVDHQHOWH[WRGHODFWDGHODVHVLyQ
GHO&RQVHMRGH$GPLQLVWUDFLyQGHGHGLFLHPEUHGHVLELHQQRVHWUDQVFULEHHQODPLVPDODFODVLILFDFLyQFRPSOHWD
CONTESTACIÓN.
(QHODFXHUGRVHVLJXHODSURSXHVWDGHOD&RPLVLyQGH9DORUDFLyQ6LQHPEDUJRSDUDTXHGLFKDSURSXHVWDVLUYDGH
PRWLYDFLyQGHEHLQFRUSRUDUVHDOWH[WRGHODFXHUGR$VLPLVPRVHUHFRPLHQGDTXHpVWHLQFOX\DODFODVLILFDFLyQGHODV
SURSRVLFLRQHVSUHVHQWDGDVFXPSOLHQGRORHVWDEOHFLGRHQORVSOLHJRV\HQODV,QVWUXFFLRQHVGHFRQWUDWDFLyQ
/DDOHJDFLyQQRDOWHUDODLQFLGHQFLDLQGLFDGDHQHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDODDOHJDFLyQ1RVHPRGLILFDHO
LQIRUPH
210
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(QHO$QH[RDODQXQFLRGHDGMXGLFDFLyQGHOFRQWUDWRSXEOLFDGRHQHOSHUILOGHOFRQWUDWDQWHFRQIHFKDDGHGLFLHPEUHGH
VH LQFOX\H OD FODVLILFDFLyQ FRPSOHWD GH ODV SURSRVLFLRQHV SUHVHQWDGDV DVt FRPR OD PHQFLyQ H[SUHVD D TXH VH KD
YHULILFDGRHODGHFXDGRFXPSOLPLHQWRGHOUHTXHULPLHQWR
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
211
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
&RQVWD HQ HO H[SHGLHQWH OD QRWLILFDFLyQ D ORV OLFLWDGRUHV QR DGMXGLFDWDULRV $VLPLVPR VH KD SURFHGLGR D OD SXEOLFDFLyQ GHO
FRUUHVSRQGLHQWHDQXQFLRHQHOSHUILOGHOFRQWUDWDQWHGHODHQWLGDG
CONTESTACIÓN.
'H DFXHUGR FRQ OD GRFXPHQWDFLyQ UHPLWLGD HQ IDVH GH DOHJDFLRQHV VH DFHSWD (Q FRQVHFXHQFLD VH VXSULPH HO SiUUDIR GHO
LQIRUPHUHODWLYRDODQRQRWLILFDFLyQGHODDGMXGLFDFLyQDORVOLFLWDGRUHVQRDGMXGLFDWDULRV
6HUHFRPLHQGDODXWLOL]DFLyQGHPHGLRVGHQRWLILFDFLyQTXHSHUPLWDQWHQHUFRQVWDQFLDGHODUHFHSFLyQGHOLQWHUHVDGR
212
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
7RGRVORVWUiPLWHVFLWDGRV\TXHHQFXDOTXLHUFDVRGHSHQGHQGHRUJDQLVPRVLQGHSHQGLHQWHVD62'(0$6$VRQDQWHULRUHVD
ODGHILQLFLyQGHOHPSOD]DPLHQWRGHILQLWLYRGHFDGDXQDGHODVLQVWDODFLRQHV\SRUORWDQWRDODUHGDFFLyQGHORVSUR\HFWRV\
SRVWHULRUHMHFXFLyQGHODVLQVWDODFLRQHV
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
-
-
&$0$5$'(&8(17$6'($5$*Ï1
FRQWUDWR VLQ TXH OD PLVPD VH KD\D DSUREDGR SRU 62'(0$6$ WDO \ FRPR SUHYp OD
FOiXVXODGHOSOLHJRGHFRQGLFLRQHVSDUWLFXODUHV 1R FRQVWD TXH ORV SUHFLRV FRUUHVSRQGLHQWHV D ODV XQLGDGHV QXHYDV HVWp EDVDGRV HQ ORV
FRVWHVHOHPHQWDOHVILMDGRVHQODGHVFRPSRVLFLyQGHORVSUHFLRVXQLWDULRVLQWHJUDGRVHQHO
FRQWUDWR \ HQ FXDOTXLHU FDVR HQ ORV FRVWHV TXH FRUUHVSRQGLHVHQ D OD IHFKD HQ TXH WXYR
OXJDU OD DGMXGLFDFLyQ QL TXH D GLFKRV SUHFLRV QXHYRV VH OHV KD\D DSOLFDGR OD EDMD GH
DGMXGLFDFLyQGHDFXHUGRFRQORSUHYLVWRHQHODUWGHOSOLHJR
&RQVWDODPRGLILFDFLyQHQHOHPSOD]DPLHQWRGHODVLQVWDODFLRQHVVLQTXHODPLVPDVHKD\D
DSUREDGRSRUHOyUJDQRGHFRQWUDWDFLyQGH62'(0$6$ 2. Contrato de “Servicios para el Plan de seguimiento y control y extracción de HCH de
Bailín, Sabiñánigo (Huesca) en el año 2010. Pruebas piloto en laboratorio y campo de
estudio y valoración de la descontaminación del macizo rocoso, valoración de
alternativas y trabajos complementarios para realización de pruebas” con un presupuesto
de licitación de 879 miles de euros.
'H FRQIRUPLGDG FRQ HO DUWtFXOR /&63 VH WUDWD GH XQ FRQWUDWR GH VHUYLFLRV VXMHWR D
UHJXODFLyQDUPRQL]DGD
([DPLQDGR HO H[SHGLHQWH VH KDQ REVHUYDGR ODV VLJXLHQWHVLQFLGHQFLDV DJUXSDGDV HQIXQFLyQ
GHODVIDVHVGHOSURFHGLPLHQWRGHFRQWUDWDFLyQSUHYLVWDVHQOD/&63
([SHGLHQWHGHFRQWUDWDFLyQ
- (OSOLHJRGHSUHVFULSFLRQHVWpFQLFDVHVWiVLQILUPDU ([DPLQDGRHOSOLHJRGHFRQGLFLRQHVSDUWLFXODUHVVHGHWHFWDQODVVLJXLHQWHVLQFLGHQFLDV
213
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
$OJXQRV HPSOD]DPLHQWRV KDQ YDULDGR \ OD RSWLPL]DFLyQ WpFQLFD GH ODV LQVWDODFLRQHV KD OOHYDGR D DMXVWDU WpFQLFDPHQWH ODV
GLPHQVLRQHVGHDOJXQRVHTXLSRV(OORREOLJDDLQFRUSRUDUSUHFLRVQXHYRVDODOLFLWDFLyQ/DLQFRUSRUDFLyQGHSUHFLRVQXHYRV
QR VXSRQHQ LQFUHPHQWR HFRQyPLFR GHO FRQWUDWR DGMXGLFDGR \ VH DIHFWDQ SRU OD EDMD GH DGMXGLFDFLyQ HQ HO PRPHQWR GH OD
FHUWLILFDFLyQGHOFRQWUDWRGHREUD
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
214
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
1RSURFHGHHQHVWRVVXSXHVWRVFDPELRVGHHPSOD]DPLHQWRODDSUREDFLyQSUHYLDSRUHOyUJDQRGHFRQWUDWDFLyQGDGRTXHOD
UHDOL]DFLyQ GH ODV JHVWLRQHV FRQGXFHQWHV D OD GHWHUPLQDFLyQ GHILQLWLYD GH ORV HPSOD]DPLHQWRV HV REMHWR GHO HQFDUJR
HQFRPHQGDGRD62'(0$6$SRUHO*RELHUQRGH$UDJyQ
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
215
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/RVGRFXPHQWRVGHSUHVFULSFLRQHVWpFQLFDVTXHULJHQHVWRVFRQWUDWRVHVWiQLQFRUSRUDGRVDODQXQFLRGHOLFLWDFLyQSXEOLFDGRHQ
HOSHUILOGHOFRQWUDWDQWHGH62'(0$6$FX\DILUPDHOHFWUyQLFDILJXUDUHIHUHQFLDGDFRQHOFRUUHVSRQGLHQWHFyGLJRVHJXURGH
YHULILFDFLyQ$VLPLVPRGLFKRGRFXPHQWRFRQVWDILUPDGRSRUODHPSUHVDDGMXGLFDWDULDGHOFRQWUDWRHQWRGDVVXVSiJLQDVDVt
FRPRSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
,1)250('(),6&$/,=$&,Ï1'(/$&8(17$*(1(5$/'(/$&2081,'$'$87Ï120$'($5$*Ï1
-
1R FRQVWD OD DSUREDFLyQ GHO SOLHJR GH FRQGLFLRQHV SRU HO &RQVHMR GH $GPLQLVWUDFLyQ
VHJ~QSUHYpHODUWtFXORGHODV,QVWUXFFLRQHVGHFRQWUDWDFLyQGH62'(0$6$ (Q FXDQWR D ORV FULWHULRV GH YDORUDFLyQ VREUH XQ WRWDO GH SXQWRV VH GHWHFWDQ ODV
VLJXLHQWHVLQFLGHQFLDV
/DHVFDVDSRQGHUDFLyQGHODRIHUWDHFRQyPLFDSXQWRVVREUHFRQVLGHUDQGRTXHHO
UHVWR GH ORV FULWHULRV QR VRQ FXDQWLILFDEOHV PHGLDQWH OD PHUD DSOLFDFLyQ GH IyUPXODV QR
D\XGDDJDUDQWL]DUODVHOHFFLyQREMHWLYDGHODRIHUWDHFRQyPLFDPHQWHPiVYHQWDMRVD /D IyUPXOD HPSOHDGD SDUD YDORUDU OD RIHUWD HFRQyPLFD SUHVHQWD ODV VLJXLHQWHV
FDUDFWHUtVWLFDV
&RQODVEDMDVGHODVHPSUHVDVVHKDOODOD%DMD0HGLD%P\DSDUWLUGHpVWDVHFDOFXOD
XQDQXHYD%DMD0HGLDGHQRPLQDGD%DMD0HGLD&RUUHJLGD%PFGHWHUPLQDQGRTXHDOD
%PFVHOHDVLJQHQSXQWRV
/D IyUPXOD SDUD YDORUDU OD RIHUWD HFRQyPLFD SXHGH HQ FLHUWRV FDVRV QR UHSDUWLU OD
WRWDOLGDG GH ORV SXQWRV 6L OD EDMD PHGLD FRUUHJLGD KXELHUD UHVXOWDGR LJXDO R LQIHULRU DO
OD IyUPXOD SDUD YDORUDU OD RIHUWD HFRQyPLFD QR KDEUtD UHSDUWLGR OD WRWDOLGDG GH ORV
SXQWRV\DTXHDXQDEDMDGHOVHOHKDEUtDQDVLJQDGRSXQWRV$XQTXHLQLFLDOPHQWHOD
RIHUWD HFRQyPLFD WLHQH XQD SRQGHUDFLyQ GH SXQWRV FRQ HVWD IyUPXOD VH GHVYLUW~D OD
LPSRUWDQFLD GHO SUHFLR UHVSHFWR DOUHVWR GH ORV FULWHULRVGHDGMXGLFDFLyQ DSOLFDGRV DO QR
GLVWULEXLUVHORVSXQWRVSRVLEOHV 216
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(O SOLHJR HV FRQIRUPH FRQ HO PRGHORGH SOLHJR DSUREDGR SRU HO&RQVHMRGH $GPLQLVWUDFLyQ HQ VHVLyQ GH SDUD
FDWHJRUtDVGHFRQWUDWRVGHQDWXUDOH]DDQiORJDDOREMHWRGHOSUHVHQWHDQiOLVLV
CONTESTACIÓN.
1RFRQVWDHQHOSOLHJRVXFRQGLFLyQGHSOLHJRWLSRQLTXHGDGRFXPHQWDGRTXHHOSOLHJRWLSRDSUREDGRHOFRLQFLGD
FRQHOSOLHJRDQDOL]DGR/DDOHJDFLyQQRDOWHUDODLQFLGHQFLDLQGLFDGDHQHOLQIRUPH1RVHPRGLILFDHOLQIRUPH
217
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(OKHFKRGHTXHHOFULWHULRSUHFLRWHQJDXQDSRQGHUDFLyQGHOQRGHWHUPLQDSRUVtVRORHOLQFXPSOLPLHQWRGHODJDUDQWtD
GH OD VHOHFFLyQ GH OD RIHUWD HFRQyPLFDPHQWH PiV YHQWDMRVD HQ HVWD OtQHD VH SURQXQFLD OD &RPLVLyQ GH H[SHUWRV SDUD HO
HVWXGLR\GLDJQyVWLFRGHODFRQWUDWDFLyQS~EOLFD
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
218
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/DQRUPDWLYDQRHVWDEOHFHHOWLSRGHIyUPXODDSOLFDEOH
/D IyUPXOD DSOLFDGD SRU 62'(0$6$ VLJXH OD UHFRPHQGDFLyQ HIHFWXDGD SRU OD &RPLVLyQ (XURSHD DO DVLJQDU OD Pi[LPD
SXQWXDFLyQDODRIHUWDPiVHFRQyPLFD
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
&$0$5$'(&8(17$6'($5$*Ï1
Fuente: Elaborado a partir de los datos extraídos del contrato de la muestra y de la fórmula propuesta
por la Cámara de Cuentas de Aragón.
6HYDORUDQORVVLJXLHQWHVFULWHULRVQRFXDQWLILFDEOHVPHGLDQWHODPHUDDSOLFDFLyQGHIyUPXODV
/D PHPRULD GH HMHFXFLyQ SXQWRV FRQ YDULRV VXEFULWHULRV YDORUDFLyQ GH OD VLWXDFLyQ
DFWXDO VHJXLPLHQWR KLGURJHROyJLFR GH OD UHG H[WUDFFLyQ FRQWURO GH OD SOXPD DYDQFH GH OD
FRQWDPLQDFLyQ DVHVRUtD WpFQLFD JHQHUDO JHVWLyQ GH SUR\HFWR HODERUDFLyQ GH LQIRUPHV \
SURSXHVWDVPDQWHQLPLHQWRGHODVLQVWDODFLRQHVJHVWLyQGHOUHVLGXROLEUH\DJXDFRQWDPLQDGD
- &URQRJUDPD GH WUDEDMRV SXQWRV FRQ VXEFULWHULRV FRPR JUDGR GH GHVFRPSRVLFLyQ \
GHWDOOH\FRKHUHQFLD\JUDGRGHMXVWLILFDFLyQGHORVWUDEDMRV
/RV FULWHULRV VRQ YDJRV QR UHVXOWD FODUR TXp YD D VHU REMHWR GH YDORUDFLyQ VH YDORUDQ ODV
GHVFULSFLRQHV GHWDOODGDV GH OD VLWXDFLyQ DFWXDO \ SURFHGLPLHQWRV D VHJXLU \D SUHYLVWRV HQ HO
SOLHJR GH SUHVFULSFLRQHV WpFQLFDV \ HO SOLHJR QR SUHYp UHJODV GH YDORUDFLyQ 6L ODV
SUHVWDFLRQHV GHO VHUYLFLR D UHDOL]DU HVWiQ GHILQLGDV FRUUHFWDPHQWH HQ HO SOLHJR GH
SUHVFULSFLRQHV WpFQLFDV HVWRV FULWHULRV QR D\XGDQ D LGHQWLILFDU OD RIHUWD PiV YHQWDMRVD
HFRQyPLFDPHQWH. -
0HMRUDV SXQWRV 'H FRQIRUPLGDG FRQ HO DUWtFXOR /&63 \ FRQ HO DUWtFXOR 5*/&$3SDUDSRGHUVHUYDORUDGDVHVQHFHVDULRTXHODVPHMRUDVILJXUHQGHWDOODGDVHQHO
SOLHJR GH FOiXVXODV SDUWLFXODUHV FRQ H[SUHVLyQ GH VXV UHTXLVLWRV OtPLWHV PRGDOLGDGHV \
FDUDFWHUtVWLFDV TXH SHUPLWDQ LGHQWLILFDUODV VXILFLHQWHPHQWH 6LQ HPEDUJR HO SOLHJR QR
219
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(QHO$QH[RQ~PHURGHOSOLHJRVHGHILQHQORVFULWHULRVGLUHFWDPHQWHYLQFXODGRVFRQHOREMHWRGHOFRQWUDWRTXHVRQREMHWRGH
YDORUDFLyQGHWHUPLQDQGRDVLPLVPRHOEDUHPRHVSHFtILFRGHSXQWXDFLyQDDVLJQDUHQFDGDFDVR
1R FDEH LQWHUSUHWDU OD H[SUHVLyQ FDSDFLGDG WpFQLFD GH PDQHUD OLWHUDO SRU UHIHUHQFLD D OD VROYHQFLD GHO OLFLWDGRU VLQR SRU
UHIHUHQFLDDOYDORUWpFQLFRGHODVRIHUWDVDFRQVLGHUDU
CONTESTACIÓN.
6H HVWLPD SDUFLDOPHQWH OD DOHJDFLyQ HQ FXDQWR D OD LQWHUSUHWDFLyQ GH ³FDSDFLGDGWpFQLFD´ (Q FRQVHFXHQFLD VH PRGLILFD HO
LQIRUPH
,1)250('(),6&$/,=$&,Ï1'(/$&8(17$*(1(5$/'(/$&2081,'$'$87Ï120$'($5$*Ï1
FXPSOH ORV UHTXLVLWRV PHQFLRQDGRV DO QR KDEHUVH FRQFUHWDGR HQ HO SOLHJR QL ODV
PRGDOLGDGHVGHPHMRUDQLODIRUPDHQODTXHGHEHQYDORUDUVH 3URFHGLPLHQWRGHDGMXGLFDFLyQ
- 1RFRQVWDWHUPLQDGRHOSOD]RGHUHFHSFLyQGHSURSRVLFLRQHVFHUWLILFDFLyQGHODVRIHUWDV
UHFLELGDVRGHODDXVHQFLDGHOLFLWDGRUHVDUWtFXOR5*/&$3(VWHFHUWLILFDGRQRHVWi
SUHYLVWRHQODV,QVWUXFFLRQHVGHFRQWUDWDFLyQGHODVRFLHGDGSHURVHWUDWDGHXQHOHPHQWR
LPSUHVFLQGLEOH SDUD HO FXPSOLPLHQWR GH ORV SULQFLSLRV GH WUDQVSDUHQFLD \ VHJXULGDG
MXUtGLFDH[LJLEOHVDXQ³SRGHUDGMXGLFDGRU´ - (QODYDORUDFLyQGHORVFULWHULRVFX\DFXDQWLILFDFLyQGHSHQGHGHXQMXLFLRGHYDORUFRQVWD
LQIRUPHWpFQLFRVLELHQQRPRWLYDHOPRGRGHDVLJQDFLyQGHSXQWRVVLQRTXHGHVFULEHODV
FDUDFWHUtVWLFDV WpFQLFDV GH ODV RIHUWDV DVLJQDQGR D FRQWLQXDFLyQ XQD SXQWXDFLyQ HQ FDGD
XQRGHORVDVSHFWRVDYDORUDU - /D UHVROXFLyQ GH DGMXGLFDFLyQ SURYLVLRQDO QR VH PRWLYD QL LQFOX\H OD YDORUDFLyQ GH ODV
RIHUWDVSUHVHQWDGDVLQFXPSOLHQGRHODUWtFXOR/&63\ODFOiXVXODGHOSOLHJRGH
FRQGLFLRQHV - /D UHVROXFLyQ GH DGMXGLFDFLyQ SURYLVLRQDO QR VH QRWLILFD D ORV OLFLWDGRUHV QR
DGMXGLFDWDULRVLQFXPSOLHQGRHODUWtFXOR/&63
- 1R FRQVWD UHVROXFLyQ GH DGMXGLFDFLyQ GHILQLWLYD LQFXPSOLHQGR WDQWR ORV DUWtFXORV \
/&63FRPRODFOiXVXODGHOSOLHJRGHFRQGLFLRQHV 220
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(QHOSOLHJRGHFRQGLFLRQHVSDUWLFXODUHVVHILMDQH[SUHVDPHQWHODVUHJODVDWHQHUHQFXHQWDSDUDVXYDORUDFLyQTXHVHUHDOL]DUi
HQIXQFLyQGHODFDOLGDGHLGRQHLGDGGHODVPLVPDV\GHFRQIRUPLGDGFRQORVFULWHULRV\EDUHPRVILMDGRVHVSHFtILFDPHQWH
CONTESTACIÓN.
1R VH FRQFUHWDQ HQ HO SOLHJR QL ODV PRGDOLGDGHV GH PHMRUDU QL OD IRUPD HQ TXH GHEHQ YDORUDUVH /D DOHJDFLyQ UHFRJH
MXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDODDOHJDFLyQ1RVH
PRGLILFDHOLQIRUPH
221
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(Q HO LQIRUPH GH FDOLILFDFLyQ DGPLQLVWUDWLYD GHO VREUH TXH VH DGMXQWD DO H[SHGLHQWH VH LQFOX\H OD UHODFLyQ GH RIHUWDV
UHFLELGDVHQODVHGHGH62'(0$6$DODH[SLUDFLyQGHOSOD]R
6HKDFHFRQVWDUTXHVHKDWHQLGRHQFXHQWDODUHFRPHQGDFLyQ
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
222
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/DYDORUDFLyQGHORVFULWHULRVFX\DFXDQWLILFDFLyQGHSHQGHGHXQMXLFLRGHYDORUFRQVWDHQHOLQIRUPHGHHYDOXDFLyQGHOVREUH
LGHQWLILFDQGR SDUD FDGD XQD GH ODV RIHUWDV SUHVHQWDGDV ORV HOHPHQWRV DSRUWDGRV SRU HO OLFLWDGRU FRQIRUPH D OD
GRFXPHQWDFLyQH[LJLGDHQHOVREUH\ODDVLJQDFLyQGHODSXQWXDFLyQTXHHQFDGDFDVRSURFHGHDSOLFDU
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
223
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/DUHVROXFLyQGHDGMXGLFDFLyQSURYLVLRQDOVHPRWLYDHQODSURSXHVWDHOHYDGDDWDOHIHFWRSRUOD&RPLVLyQGH9DORUDFLyQTXH
VHIXQGDPHQWDDVXYH]HQORVLQIRUPHVGHYDORUDFLyQHQORVTXHVHGHVFULEHODHYDOXDFLyQGHODVRIHUWDVGHFRQIRUPLGDGFRQ
ORVFULWHULRVLQFOXLGRVHQORVSOLHJRVGHOLFLWDFLyQ
CONTESTACIÓN.
(Q HO DFXHUGR VH VLJXH OD SURSXHVWD GH OD &RPLVLyQ GH 9DORUDFLyQ 6LQ HPEDUJR SDUD TXH GLFKD SURSXHVWD VLUYD GH
PRWLYDFLyQGHEHLQFRUSRUDUVHDOWH[WRGHODFXHUGR
/DDOHJDFLyQQRDOWHUDODLQFLGHQFLDLQGLFDGDHQHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDODDOHJDFLyQ1RVHPRGLILFDHO
LQIRUPH
&$0$5$'(&8(17$6'($5$*Ï1
(MHFXFLyQGHOFRQWUDWR
- ,QFXPSOLPLHQWRGHOSOD]RGHSDJRSUHYLVWRHQHOSOLHJRGHFRQGLFLRQHV 5HYLVLyQGHFRQYHQLRV
&RQ REMHWR GH DQDOL]DU HO VRPHWLPLHQWR GH ORV FRQYHQLRV UHDOL]DGRV SRU 62'(0$6$ HQ HO
HMHUFLFLR D OD QRUPDWLYD DSOLFDEOH OD &iPDUD GH &XHQWDV GH $UDJyQ GH HQWUH ORV
FRQYHQLRV FRPXQLFDGRV DO7ULEXQDO GH &XHQWDV KD VHOHFFLRQDGR OD PXHVWUD GHWDOODGD HQ HO
FXDGURVLJXLHQWH
Entidad
62'(0$6$
Número de
referencia
Objeto
&RQYHQLRGHFRODERUDFLyQHQWUH
6RFLHGDG
GH
'HVDUUROOR
0HGLRDPELHQWDO GH $UDJyQ
6$8 62'(0$6$ \
(PSUHVD GH 7UDQVIRUPDFLyQ
$JUDULD6$75$*6$
Importe
(miles de
euros)
Participante
Fecha
celebración
75$*6$
([DPLQDGRHOFLWDGRFRQYHQLRQRVHKDQGHWHFWDGRLQFLGHQFLDV
IX.4. Análisis de área de morosidad
'HDFXHUGRFRQORVGDWRVVREUHPRURVLGDGFRPXQLFDGRVSRU62'(0$6$DOD ,QWHUYHQFLyQ
*HQHUDOGHOD$GPLQLVWUDFLyQGHOD&RPXQLGDG$XWyQRPDGH$UDJyQSDUDODUHDOL]DFLyQSRU
HVWD ~OWLPD GHO LQIRUPH VREUH PRURVLGDG TXH GHEH UHPLWLU WULPHVWUDOPHQWH DO &RQVHMR GH
3ROtWLFD)LVFDO\)LQDQFLHUDVHJ~QHODFXHUGRGHGHPDU]RGHO&RQVHMRGH3ROtWLFD
)LVFDO\)LQDQFLHUDSRUHOTXHVHDSUXHEDHODFXHUGRPDUFRFRQODV&RPXQLGDGHV$XWyQRPDV
\ &LXGDGHV FRQ (VWDWXWR GH$XWRQRPtD VREUH VRVWHQLELOLGDG GH ODV ILQDQ]DV S~EOLFDV HO SHULRGR PHGLR GH SDJR GH 62'(0$6$ HQ HO HMHUFLFLR HV GH GtDV HQ
LQYHUVLRQHV\GHGtDVHQJDVWRVGHH[SORWDFLyQ
Datos comunicados por la entidad a la Intervención General de la Comunidad Autónoma
Pagos realizados
Concepto
Período medio de pago
Nº de operaciones
Inversiones
Gastos de explotación
Total
11
7.980
7.991
Importe (en miles)
2.532
40.635
43.167
26 días
109 días
Datos comprobados por la Cámara de Cuentas
de Aragón
Importe (en miles)
Periodo medio de pago
Correcto
Correcto
Correcto
Correcto
224
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(O &RQVHMR GH $GPLQLVWUDFLyQ DFXHUGD KDELOLWDU DO 'LUHFWRU *HUHQWH SDUD TXH YHULILTXH TXH HO DGMXGLFDWDULR SURYLVLRQDO
FRPSOHWDODGRFXPHQWDFLyQUHTXHULGDHQHOSOLHJR\HQODQRWLILFDFLyQHQFX\RFDVRODDGMXGLFDFLyQSURYLVLRQDOGHYHQGUi
DXWRPiWLFDPHQWHHQGHILQLWLYD
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
225
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
6HKDSURGXFLGRXQUHWUDVRHQHOSDJRGHGtDVHQGRVIDFWXUDVPRWLYDGRSRUODFRQYHQLHQFLDGHGLVSRQHUGHOYLVWREXHQR
GHO6HUYLFLR3URYLQFLDOGH,QGXVWULD\DTXHVHFHUWLILFDURQWUDEDMRVGHDPSOLDFLyQGHUHGHOpFWULFD
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
,1)250('(),6&$/,=$&,Ï1'(/$&8(17$*(1(5$/'(/$&2081,'$'$87Ï120$'($5$*Ï1
'HODVFRPSUREDFLRQHVHIHFWXDGDVVHFRQFOX\HTXHORVGDWRVFRPXQLFDGRVVRQFRUUHFWRV
(OSHULRGRPHGLRGHSDJRHQJDVWRVGHH[SORWDFLyQHVGtDV'LFKRSHULRGRHVVXSHULRUDOSOD]RGH
GtDVILMDGRHQOD/H\GHPRGLILFDFLyQGHOD/H\SRUODTXHVHHVWDEOHFHQPHGLGDV
GHOXFKDFRQWUDODPRURVLGDGHQODVRSHUDFLRQHVFRPHUFLDOHV/DVXSHUDFLyQGHOPHQFLRQDGRSOD]RGH
SDJRSXHGHHVWDUMXVWLILFDGDHQSDUWHHQODQRDSOLFDFLyQGHODFLWDGD/H\DORVFRQWUDWRV
FHOHEUDGRVFRQDQWHULRULGDGDODHQWUDGDHQYLJRUGHODPLVPDGHMXOLRGH
/RV GDWRV FRPXQLFDGRV SRU 62'(0$6$ D OD ,QWHUYHQFLyQ *HQHUDO GH OD $GPLQLVWUDFLyQ GH OD
&RPXQLGDG$XWyQRPDGH$UDJyQVREUHHOLPSRUWHGHODGHXGDSHQGLHQWHGHSDJRDGHGLFLHPEUH
GH\ODDQWLJHGDGGHGLFKDGHXGDILJXUDQHQHOFXDGURVLJXLHQWH
Datos comunicados por la entidad a la Intervención General de la Comunidad Autónoma
Datos comprobados por la Cámara de Cuentas
de Aragón
Pendiente de pago
Concepto
Antigüedad de la deuda
Nº de operaciones
Importe (en miles)
Importe (en miles) Antigüedad de la deuda
Inversiones
Gastos de explotación
Total
5
1.921
1.926
4
12.706
12.710
18 días
28 días
Correcto
Correcto
Correcto
Correcto
'HODVFRPSUREDFLRQHVHIHFWXDGDVVHFRQFOX\HTXHORVGDWRVFRPXQLFDGRVVRQFRUUHFWRV
(QODPHPRULDGHOHMHUFLFLRHQFXPSOLPLHQWRGHOGHEHUGHLQIRUPDFLyQVREUHORVDSOD]DPLHQWR
GHSDJRVDSURYHHGRUHVSUHYLVWRHQODGLVSRVLFLyQDGLFLRQDOWHUFHUDGHOD/H\GHGHMXOLR
VHUHFRJHTXHHOVDOGRSHQGLHQWHGHSDJRDSURYHHGRUHVDGHGLFLHPEUHGHTXHDFXPXODXQ
DSOD]DPLHQWRVXSHULRUDOSOD]ROHJDOGHSDJRHQHOHMHUFLFLRDVFLHQGHDPLOHVGHHXURV
IX.5. Análisis del área de endeudamiento
(O LPSRUWH GH ODV GHXGDV D FRUWR \ ODUJR SOD]R VHJ~Q ODV FXHQWDV DQXDOHV GH 62'(0$6$ GHO
HMHUFLFLRHVHOVLJXLHQWHHQPLOHVGHHXURV
TIPO DE DEUDA
'HXGDVFRQ(QWLGDGHVGH&UpGLWR
$FUHHGRUHVFRPHUFLDOHV
2WUDVGHXGDV
Total deudas
LARGO PLAZO
CORTO PLAZO
TOTAL DEUDAS
12.794,87
3.345,99
16.148,86
12.794,87
3.345,99
16.148,86
* Gastos derivados de las cuentas de crédito
IX.6. Análisis del grado de autonomía/dependencia de los recursos públicos
$ FRQWLQXDFLyQ VH SUHVHQWD HO YROXPHQ GH WUDQVDFFLRQHV UHDOL]DGDV SRU 62'(0$6$ FRQ ORV
'HSDUWDPHQWRV\RUJDQLVPRVS~EOLFRVGHOD$GPLQLVWUDFLyQGHOD&$/RVLQJUHVRVSURFHGHQWHVGH
OD&RPXQLGDG$XWyQRPDGH$UDJyQUHSUHVHQWDQXQVREUHHOLPSRUWHWRWDOGHVXVLQJUHVRV\XQ
GHVXVJDVWRVGHH[SORWDFLyQ
226
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/D /H\ HQWUy HQ YLJRU HQ MXOLR GH 3RU OR WDQWR GHO FiOFXOR GHO SHULRGR PHGLR GH SDJR DQXDO QR SXHGH
GHVSUHQGHUVHTXHVHHVWpLQFXPSOLHQGRODFLWDGDQRUPD
CONTESTACIÓN.
6HHVWLPDODDOHJDFLyQ(QFRQVHFXHQFLDVHPRGLILFDHOLQIRUPH
227
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
1RILJXUDODGLVWLQFLyQHQWUHDFUHHGRUHVFRPHUFLDOHV\RWUDVGHXGDV
CONTESTACIÓN.
6HHVWLPDODDOHJDFLyQ(QFRQVHFXHQFLDVHPRGLILFDHOLQIRUPH
INGRESOS CORRIENTES/EXPLOTACIÓN
procedentes de la C.A. Aragón
Subvenciones de explotación
&$0$5$'(&8(17$6'($5$*Ï1
Importe
(miles de €)
Observaciones
0
Transferencias
Objeto: atender gastos derivados
15.332 de la prestación del servicio de
extinción de incendios forestales
Encargos de ejecución
33.111 IVA excluido
(A) Total ingresos procedentes C.A. Aragón
48.443
(B) Total ingresos explotación (Cifra de negocios + otros
ingresos de la explotación)
51.253
(A/B) %Total ingresos procedentes C.A. Aragón sobre total
Ingresos Explotación
94%
(C) Total gastos brutos de explotación
50.701
(A/C) % Total ingresos procedentes C.A. Aragón sobre total
gastos explotación
87,65 %
$SUR[LPDGDPHQWHXQGHORVHQFDUJRVGHHMHFXFLyQTXHUHFLEH62'(0$6$GHOD&RPXQLGDG
$XWyQRPD FRQVLGHUDQGR FRPR HQFDUJR GH HMHFXFLyQ OD SUHVWDFLyQ GHO VHUYLFLR GH H[WLQFLyQ GH
LQFHQGLRVIRUHVWDOHVVRQREMHWRGHH[WHUQDOL]DFLyQHVSHFLDOPHQWHORVTXHVHUHILHUHQDODUHDOL]DFLyQ
GHREUDVHLQVWDODFLRQHVHIHFWXiQGRVHHOUHVWDQWHFRQPHGLRVSURSLRVGHOD(QWLGDG
(OLPSRUWHGHODVVXEYHQFLRQHVGHFDSLWDOUHFLELGDVHQHOHMHUFLFLRTXHSURFHGHQGHOD&RPXQLGDG
$XWyQRPDGH$UDJyQDVFLHQGHDPLOHVGHHXURVGHVWLQDGDDOPDQWHQLPLHQWRGHLQIUDHVWUXFWXUDV
GHSUHYHQFLyQ\H[WLQFLyQGHLQFHQGLRV
IX.7. Análisis del área de personal
$VSHFWRVJHQHUDOHV
/DSODQWLOODGH62'(0$6$SRUFDWHJRUtDVSURIHVLRQDOHVDGHGLFLHPEUHGH\
FRQHOGHWDOOHGHODVYDULDFLRQHVSRUDOWDV\EDMDVSURGXFLGDVHQHOHMHUFLFLRVHJ~QGDWRV
SURSRUFLRQDGRVSRUODSURSLDHPSUHVDHVODVLJXLHQWH
Categorías Profesionales
31/12/2009
$OWRVGLUHFWLYRV
5HVWRGHSHUVRQDOGLUHFWLYR
7pFQLFRV\SURIHVLRQDOHVFLHQWtILFRVHLQWHOHFWXDOHVGHDSR\R
(PSOHDGRVGHWLSRDGPLQLVWUDWLYR
&RPHUFLDOHVYHQGHGRUHV\VLPLODUHV
5HVWRGHSHUVRQDOFXDOLILFDGR
7UDEDMDGRUHVQRFXDOLILFDGRV
Total personal
Altas
Bajas
31/12/2010
438
1082
1145
375
(OJDVWRGHSHUVRQDOKDELGRHQHOHMHUFLFLR\VXYDULDFLyQUHVSHFWRDOHMHUFLFLRVH
PXHVWUDHQHOVLJXLHQWHFXDGUR
Gastos de personal (según Cuenta de Resultados)
6XHOGRV\VDODULRV
6HJXULGDG6RFLDODFDUJRGHODHPSUHVD
2WUDVJDVWRVVRFLDOHV
Total
Plantilla media
Gasto medio por trabajador
2009
26.345
923,00
29
2010
25.732
918,00
28
% Variación
2009-2010
-2,33%
-0,54%
-1,80%
,1)250('(),6&$/,=$&,Ï1'(/$&8(17$*(1(5$/'(/$&2081,'$'$87Ï120$'($5$*Ï1
$QiOLVLVHVWUXFWXUDUHWULEXWLYDHLQFUHPHQWRUHWULEXWLYRHMHUFLFLR
(Q FXDQWR D OD HVWUXFWXUD UHWULEXWLYD HO DUWtFXOR GHO WH[WR UHIXQGLGR GH OD /H\ GH
$GPLQLVWUDFLyQGHOD&RPXQLGDG$XWyQRPDGH$UDJyQSUHYpTXH HOSHUVRQDOGHODHPSUHVD
62'(0$6$VHULJHSRUHOGHUHFKRODERUDO$VLPLVPRSUHYpTXHODVUHWULEXFLRQHVGHOSHUVRQDO
ODERUDOQRGLUHFWLYRGHEHQHVWDUKRPRORJDGDVFRQODVGHOSHUVRQDOGHLJXDORVLPLODUFDWHJRUtD
GHOD$GPLQLVWUDFLyQGHOD&RPXQLGDG$XWyQRPD
'HFRQIRUPLGDGFRQHODUWtFXORGHOWH[WRUHIXQGLGRSRUHOTXHVHDSUXHEDHO(VWDWXWRGHORV
7UDEDMDGRUHV OD HVWUXFWXUD GHO VDODULR TXH GHEH FRPSUHQGHU HO VDODULR EDVH \ HQ VX FDVR
FRPSOHPHQWRV VDODULDOHV ILMDGRV HQ IXQFLyQ GH FLUFXQVWDQFLDV UHODWLYDV D ODV FRQGLFLRQHV
SHUVRQDOHVGHOWUDEDMDGRUDOWUDEDMRUHDOL]DGRRDODVLWXDFLyQ\UHVXOWDGRVGHODHPSUHVDVH
GHWHUPLQDPHGLDQWHODQHJRFLDFLyQFROHFWLYDR HQVXGHIHFWR HOFRQWUDWRLQGLYLGXDO3RUOR
WDQWRODHVWUXFWXUDGHODVUHWULEXFLRQHVGHEH DGHFXDUVHDO&RQYHQLR&ROHFWLYRDSOLFDEOHR DO
FRQWUDWRLQGLYLGXDO
(O SHUVRQDO VH VXMHWD DO &RQYHQLR &ROHFWLYR GH OD HPSUHVD ³6RFLHGDG GH 'HVDUUROOR
0HGLRDPELHQWDO GH $UDJyQ 6$8´ &RQYHQLR SURSLR SXEOLFDGR HQ HO %ROHWtQ 2ILFLDO GH
$UDJyQ GH IHFKD GH VHSWLHPEUH GH FRQ YLJHQFLD GH GH HQHUR GH D GH
GLFLHPEUHGH
&RQREMHWRGHGHWHUPLQDUVLODHVWUXFWXUDUHWULEXWLYDHVWRHVFRQFHSWRVILMRV\YDULDEOHVGHO
SHUVRQDO VH DMXVWD D OR SUHYLVWR HQ HO FLWDGR &RQYHQLR &ROHFWLYR VH KDQ H[DPLQDQ YDULDV
QyPLQDVGHOHMHUFLFLRGHYDULRVWUDEDMDGRUHVGHODHPSUHVD
6HKDGHWHFWDGRODVLJXLHQWHLQFLGHQFLD
-
6H VDWLVIDFH HQ HO HMHUFLFLR HQ FRQFHSWR GH ³SOXV GH HVSHFLDO GHGLFDFLyQ´ HVSHFLDO
GHGLFDFLyQ UHTXHULGD HQ PRPHQWRV SXQWXDOHV FDPSDxD GH H[WLQFLyQ GH LQFHQGLRV
SUR\HFWRV GH GHVDUUROOR UXUDO JXDUGLDV HQ ILQ GH VHPDQD FUtD HQ FDXWLYLGDG GH OD
PDUJDULWtIHUD R FHQVRV QRFWXUQRV XQD FDQWLGDG WRWDO GH PLOHV GH HXURV 'LFKD
UHWULEXFLyQQRHVWiSUHYLVWDHQHOFRQYHQLRRHQORVFRQWUDWRVQLHVWiQDSUREDGDVQRUPDV
TXHUHJXOHQVXFXDQWLILFDFLyQ\DVLJQDFLyQ (QFXDQWRDOLQFUHPHQWRGHODVUHWULEXFLRQHVHQHOHMHUFLFLRUHVSHFWRDOHMHUFLFLR
GHDFXHUGRFRQODDXWRUL]DFLyQGHOD&RUSRUDFLyQ(PSUHVDULDO3~EOLFDGH$UDJyQVHDSOLFDD
GHHQHURGHHOLQFUHPHQWRVDODULDOSUHYLVWRHQHODUWtFXORGHO&RQYHQLR&ROHFWLYRGH
OD HPSUHVD UHODWLYR D OD FOiXVXOD GH UHYLVLyQ VDODULDO ,3& UHDO GHO DxR DQWHULRU \
DVLPLVPRDODFOiXVXODGHKRPRORJDFLyQVDODULDOFRQHOSHUVRQDOGHLJXDORVLPLODUFDWHJRUtD
GH OD $GPLQLVWUDFLyQ GH OD &RPXQLGDG $XWyQRPD GH $UDJyQ ~OWLPR WUDPR GHO GHO
228
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
(O &RQYHQLR FROHFWLYR GH 62'(0$6$ HVWDEOHFH TXH ORV SOXVHV ILMRV VH LQFOX\HQ GHQWUR GHO VDODULR EUXWR TXH VHUi OD
UHWULEXFLyQKRPRORJDEOH6HFRQVLGHUDVDODULREUXWRVDODULREDVHSDJDVH[WUDVSOXVGHFRQYHQLRSOXVGHSHOLJURVLGDGGHO
RSHUDWLYRGHLQFHQGLRV\UHVWRGHSOXVHVILMRV1RVHSRGUiVXSHUDUHOOtPLWHPi[LPRGHKRPRORJDFLyQSRUFDWHJRUtDVSUHYLVWR
SDUDDQWHVGHGLFKDIHFKDVDOYRSDFWRVGHHVSHFLDOGHGLFDFLyQ\ORFDOL]DFLyQ
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
&$0$5$'(&8(17$6'($5$*Ï1
LQFUHPHQWR TXH KD VXSXHVWR OD KRPRORJDFLyQ (VWR KD VXSXHVWR XQRV LQFUHPHQWRV
LQGLYLGXDOHVTXHRVFLODQHQWUHHO\HOVXSHULRUHVDOLQFUHPHQWRSUHYLVWRHQOD
/H\GH3UHVXSXHVWRV
(QFXDQWRDODDSOLFDFLyQDOSHUVRQDOGH62'(0$6$GHODUHGXFFLyQUHWULEXWLYDFRQHIHFWRV
GHMXQLRGHSUHYLVWDHQHO5HDO'HFUHWR/H\GHGHPD\R\HQOD/H\
GHGHMXQLR GLFKD UHGXFFLyQ IXH DSOLFDGDSRU 62'(0$6$VHJ~Q LQVWUXFFLRQHVGLFWDGDV
SRUOD&RUSRUDFLyQ(PSUHVDULDOGH$UDJyQ6/81RREVWDQWHORDQWHULRUGLFKRDFXHUGRIXH
UHFXUULGRSRUHOSHUVRQDODQWHHO7ULEXQDO6XSHULRUGH-XVWLFLDGH$UDJyQVDODVRFLDOTXHGLFWy
VHQWHQFLDIDYRUDEOHDORVWUDEDMDGRUHVHQIHFKDGHPDU]RGHFRQHOVLJXLHQWHWHQRU
³«Es posible entender que el conflicto se plantea no tanto entre las referidas leyes y el
convenio colectivo como entre aquéllas y la Ley de la Administración de la Comunidad
Autónoma de Aragón (Decreto Legislativo 2/2001, de 3 de julio, del Gobierno de Aragón) que
es la que en su artículo 87 sienta el anterior criterio homologador, plasmado seis años
después en el convenio. La solución jurídica de la concurrencia sería de todas formas la
misma que en el supuesto anterior, por aplicación del principio de que la norma posterior
deroga a la anterior (artículo 2.2 del Código Civil) sin que pueda olvidarse tampoco que el
art. 3.3 del texto refundido de la Ley del Estatuto de los Trabajadores (Real Decreto
Legislativo 1/1995, de 24 de marzo) ordena resolver los conflictos originados entre los
preceptos de dos o más normas laborales mediante la aplicación de los más favorable para el
trabajador. Y esta última, en el presente caso, es evidentemente la que en 2010 excluye de la
minoración retributiva a los empleados no directivos de la empresa demandada…”.
/D FLWDGD VHQWHQFLD IXH UHFXUULGD SRU 62'(0$6$ DQWH HO 7ULEXQDO 6XSUHPR KDELHQGR
UHFDtGR VHQWHQFLD HQ IHFKD GH GLFLHPEUH GH /D VHQWHQFLD GHVHVWLPD HO UHFXUVR GH
FDVDFLyQ LQWHUSXHVWR SRU 62'(0$6$ \ FRQILUPD OD VHQWHQFLD UHFXUULGD HQ WRGRV VXV
SURQXQFLDPLHQWRV
6HOHFFLyQGHSHUVRQDO
'HFRQIRUPLGDGFRQHODUWtFXORGHOD/H\GHO(VWDWXWR%iVLFRGHO(PSOHDGR3~EOLFR\HODUWtFXOR
GHO WH[WR UHIXQGLGR GH OD /H\ GH $GPLQLVWUDFLyQ GH OD &RPXQLGDG $XWyQRPD GH $UDJyQ HO
SHUVRQDOGHODVHPSUHVDVS~EOLFDVGHEHVHUVHOHFFLRQDGRPHGLDQWHFRQYRFDWRULDS~EOLFDEDVDGDHQORV
SULQFLSLRVGHLJXDOGDGPpULWR\FDSDFLGDG
6HKDH[DPLQDGRHOSURFHGLPLHQWRGHFRQWUDWDFLyQGHOVLJXLHQWHSHUVRQDO
&RQWUDWRLQGHILQLGRMHIHVXSHULRU
&RQWUDWRWHPSRUDOGHREUDRVHUYLFLRSDUD*HUHQWHGHGHVDUUROORVRFLRHFRQyPLFR
(Q HO DQiOLVLV GHO H[SHGLHQWH GHO FRQWUDWR LQGHILQLGR MHIH VXSHULRU VH KDQ GHWHFWDGR ODV VLJXLHQWHV
LQFLGHQFLDV
-
6HWUDQVIRUPDXQFRQWUDWRWHPSRUDOHQXQFRQWUDWRLQGHILQLGR'HEHUtDKDEHUVHLQLFLDGRXQ
QXHYR SURFHGLPLHQWR GH VHOHFFLyQ FRQ HO ILQ GH JDUDQWL]DU ORV SULQFLSLRV GH SXEOLFLGDG
,1)250('(),6&$/,=$&,Ï1'(/$&8(17$*(1(5$/'(/$&2081,'$'$87Ï120$'($5$*Ï1
LJXDOGDGPpULWR\FDSDFLGDGSUHYLVWRVHQHODUWtFXORGHOD/H\GHO(VWDWXWR%iVLFRGHO
(PSOHDGR3~EOLFR - 1RFRQVWDDXWRUL]DFLyQSUHYLDGHOD&RUSRUDFLyQ(PSUHVDULDOGH$UDJyQWDO\FRPRH[LJH
HODUWtFXORGHOD /H\ GH3UHVXSXHVWRVGHOD&RPXQLGDG$XWyQRPDGH$UDJyQSDUDHO
HMHUFLFLR (Q HO DQiOLVLV GHO H[SHGLHQWH GHO FRQWUDWR GH REUD R VHUYLFLR SDUD *HUHQWH GH GHVDUUROOR
VRFLRHFRQyPLFRVHKDQGHWHFWDGRODVVLJXLHQWHVLQFLGHQFLDV
-
-
-
1RFRQVWDDXWRUL]DFLyQSUHYLDGHOD&RUSRUDFLyQ(PSUHVDULDOGH$UDJyQWDO\FRPRH[LJH
HODUWtFXORGHOD /H\ GH3UHVXSXHVWRVGHOD&RPXQLGDG$XWyQRPDGH$UDJyQSDUDHO
HMHUFLFLR /D HPSUHVD FRQVXOWRUD H[WHUQD FRQWUDWDGD SDUD OD VHOHFFLyQ GHO SHUVRQDO SXEOLFD XQ
DQXQFLR HQ XQ SHULyGLFR SHUR HQ GLFKR DQXQFLR QR VH KDFH UHIHUHQFLD D OD HPSUHVD
FRQWUDWDQWHQLDODVFDUDFWHUtVWLFDVGHOSXHVWRQLDORVFULWHULRVGHVHOHFFLyQ /D HPSUHVD FRQVXOWRUD H[WHUQD SUHVHOHFFLRQD D SHUVRQDV 6yOR VH DGMXQWD VROLFLWXG
FXUUtFXOXP \ YDORUDFLyQ GH SHUVRQDV \ QR TXHGD PRWLYDGD OD HOHFFLyQ GHO FDQGLGDWR
VHOHFFLRQDGR 229
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
1RH[LVWHHQOD&RPXQLGDG$XWyQRPDQLQJXQDGLVSRVLFLyQSDUDHPSUHVDVS~EOLFDVVREUHHOWLSRGHFRQWUDWRHQHODFFHVRDXQ
SXHVWR GH WUDEDMR ILMR R WHPSRUDO /D QRUPDWLYD ODERUDO GH OD HPSUHVD LJXDO TXH HQ OD HPSUHVD SULYDGD SRVLELOLWD OD
WUDQVIRUPDFLyQGHOFRQWUDWRHQLQGHILQLGRVLQUHDOL]DUXQQXHYRSURFHVRGHVHOHFFLyQ
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
230
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/DIHFKDGHSXEOLFDFLyQ\ODUHDOL]DFLyQGHOSURFHVRGHVHOHFFLyQVHSURGXFHDxRVDQWHVGHODSXEOLFDFLyQGHOD/H\
GH3UHVXSXHVWRVGHGRQGHVHH[LJHODDXWRUL]DFLyQ
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
231
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/DIHFKDGHSXEOLFDFLyQ\ODUHDOL]DFLyQGHOSURFHVRGHVHOHFFLyQVHSURGXFHDxRVDQWHVGHODSXEOLFDFLyQGHOD/H\
GH3UHVXSXHVWRVGHGRQGHVHH[LJHODDXWRUL]DFLyQ
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
232
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
1RH[LVWHXQFRQWHQLGRPtQLPRGHODFRQYRFDWRULD\VtTXHVHFXPSOHHOSULQFLSLRGHSXEOLFLGDG
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH
233
ALEGACIÓN3UHVHQWDGDSRUHO'LUHFWRU*HUHQWHGH62'(0$6$
/DFRQVXOWRUDFXPSOHFRQORVSDUiPHWURVHVWDEOHFLGRVSRU62'(0$6$
CONTESTACIÓN.
/DDOHJDFLyQUHFRJHMXVWLILFDFLRQHVRDFODUDFLRQHVTXHQRPRGLILFDQODRSLQLyQGHOLQIRUPH(QFRQVHFXHQFLDQRVHHVWLPDOD
DOHJDFLyQ1RVHPRGLILFDHOLQIRUPH