Quant à l'application des règles fiscales aux entreprises en difficulté, les autorités espagnoles estiment que la condition imposant un investissement minimum de 2,5 milliards d'ESP fait qu'il est extrêmement improbable que de telles entreprises puissent bénéficier des aides. Cette condition garantit plutôt que les règles fiscales ne s'appliqueront pas auxdites entreprises.
As regards the application of the tax rules to firms in difficulty, they consider that the condition of investing at least ESP 2500 million makes it extremely difficult for such firms to obtain the tax credit; it should be regarded more as a guarantee that firms in difficulty will not qualify for the incentive. The Spanish authorities consider that the application of the rules on regional aid is inappropriate, since in this specific case no State aid is involved.