2026-01-13
![CDATA[<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px"><strong>Antecedents</strong></span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">1. En data 11 de març de 2019 es va publicar en el <em>Butlletí Oficial de les Illes Balears</em> el Decret 13/2019, de 7 de març, pel qual es regula el règim jurídic de les garanties i dels dipòsits custodiats per la Dipositaria de la Comunitat Autònoma de les Illes Balears.</span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">2. En virtut de la disposició addicional setena d'aquest Decret, es van aprovar els models que figuren en els annexos, relatius als diferents tipus de garantia i de dipòsits admesos d'acord amb el que estableix el mateix Decret.</span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">3. Així mateix, l'apartat 2 de la disposició final segona del Decret faculta el conseller competent en matèria d'hisenda per modificar el contingut dels annexos del Decret.</span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">4. Atès el temps transcorregut des que es van aprovar, s'ha considerat necessari revisar i adaptar aquests models a les noves exigències tècniques, operatives i normatives que afecten la gestió de les garanties i dels dipòsits, en el marc de l'evolució dels sistemes de tramitació administrativa i per adaptar-los millor a les finalitats dels procediments concrets de diferents àmbits sectorials en què sigui exigible la constitució d'una garantia o d'un dipòsit d'acord amb la normativa vigent.</span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px"><strong>Fonaments de dret</strong></span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">1. El Decret 13/2019, de 7 de març, pel qual es regula el règim jurídic de les garanties i dels dipòsits custodiats per la Dipositaria de la Comunitat Autònoma de les Illes Balears, i, en particular, l'article 6.3 i les disposicions addicional setena i final segona.</span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Per tot això, dict la següent</span></span></span></p>
<p style="text-align:center"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px"><strong>Resolució</strong></span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">1. Modificar els annexos del Decret 13/2019, de 7 de març, pel qual es regula el règim jurídic de les garanties i dels dipòsits custodiats per la Dipositaria de la Comunitat Autònoma de les Illes Balears, que són els següents:</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Annex 1. Models genèrics</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">- GN 1. Garanties i dipòsits en efectiu</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">- GN 2. Declaració responsable d'identificació dels valors pignorats</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">- GN 3. Aval prestat per entitats de crèdit o societats de garantia recíproca</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">- GN 4. Aval solidari a futura UTE prestat per entitats de crèdit o societats de garantia recíproca</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">- GN 5. Certificat d'assegurança de caució</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">- GN 6. Certificat d'assegurança de caució a futura UTE</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">- GN 7. Aval personal</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Annex 2. Models específics per finalitat</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">1. Contractació pública</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 1. Contractació pública</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 1. Contractació pública. Futura UTE</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 1. Contractació pública</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 1. Contractació pública. Futura UTE</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 1. Contractació pública</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 1. Contractació pública. Futura UTE</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">2. Costes</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 2. Costes. Autorització/concessió DPMT</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 2. Costes. Autorització/concessió DPMT</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 2. Costes. Autorització/concessió DPMT</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">3. Concessió demanial</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 3. Concessió demanial</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 3. Concessió demanial</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 3. Concessió demanial</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">4. Deute no tributari</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 4. Deute no tributari. Procediments d'ajornament o fraccionament en període voluntari</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 4. Deute no tributari. Suspensió d'execució en període voluntari</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 4. Deute no tributari. Procediments d'ajornament o fraccionament en període voluntari</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 4. Deute no tributari. Suspensió d'execució en període voluntari</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">5. Empresa de treball temporal</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 5. Empresa de treball temporal</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 5. Empresa de treball temporal</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 5. Empresa de treball temporal</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">6. Energia</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 6. Energia (instal·lacions amb permís d'accés i connexió)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 6. Energia (instal·lacions sense permís d'accés i connexió)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 6. Energia (instal·lacions amb permís d'accés i connexió)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 6. Energia (instal·lacions sense permís d'accés i connexió)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 6. Energia (instal·lacions amb permís d'accés i connexió)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 6. Energia (instal·lacions sense permís d'accés i connexió)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">7. Farmàcia</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 7. Adjudicació d'oficina de farmàcia</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 7. Adjudicació d'oficina de farmàcia</span></span></span></p>
<div style="page-break-after:always"><span style="display:none"> </span></div>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 7. Adjudicació d'oficina de farmàcia</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">8. Joc</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 8. Joc. Apostes, autorització per organitzar i comercialitzar apostes</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 8. Joc. Explotació de màquines de tipus «B»</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 8. Joc. Obertura de casino</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 8. Joc. Sala accessòria de casino</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 8. Joc. Sala de bingo</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 8. Joc. Sala de joc</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 8. Joc. Apostes, autorització per organitzar i comercialitzar apostes</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 8. Joc. Explotació de màquines de tipus «B»</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 8. Joc. Obertura de casino</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 8. Joc. Sala accessòria de casino</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 8. Joc. Sala de bingo</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 8. Joc. Sala de joc</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 8. Joc. Apostes, autorització per organitzar i comercialitzar apostes</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 8. Joc. Explotació de màquines de tipus «B»</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 8. Joc. Obertura de casino</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 8. Joc. Sala accessòria de casino</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 8. Joc. Sala de bingo</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 8. Joc. Sala de joc</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">9. Mines</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 9. Explotació minera</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 9. Explotació minera</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 9. Explotació minera</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">10. Reserva estratègica de sòl</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 10. Reserva estratègica de sòl</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 10. Reserva estratègica de sòl</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 10. Reserva estratègica de sòl</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">11. Residus</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 11. Gestió de residus. Instal·lació, operador, SRAP, transportista, agent, negociant</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 11. Residus. Recuperació de sòls</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 11. Gestió de residus. Instal·lació, operador, SRAP, transportista, agent, negociant</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 11. Residus. Recuperació de sòls</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 11. Gestió de residus. Instal·lació, operador, SRAP, transportista, agent, negociant</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 11. Residus. Recuperació de sòls</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<div style="page-break-after:always"><span style="display:none"> </span></div>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">12. Bestreta de subvenció</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"> </p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px"></span></span></span><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Assegurança de caució (AC)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AC. 12. Bestreta de subvenció</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Aval (AV)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA AV. 12. Bestreta de subvenció</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Garantia en efectiu (GE)</span></span></span></p>
<p style="margin-bottom:0px; margin-left:40px; margin-right:0px; margin-top:0px"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">— GA GE. 12. Bestreta de subvenció</span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">2. Establir que aquests models, que s'adjunten com a annex, estaran disponibles a la Seu Electrònica de la Comunitat Autònoma de les Illes Balears i que les constitucions de garanties s'hi hauran d'ajustar a partir de l'endemà de la publicació d'aquesta Resolució.</span></span></span></p>
<p><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">3. Publicar aquesta Resolució en el <em>Butlletí Oficial de les Illes Balears</em>.</span></span></span></p>
<p> </p>
<p style="text-align:center"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px">Palma,<em> (signat electrònicament: 9 de gener de 2026)</em></span></span></span></p>
<p style="text-align:center"><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px"><strong>El conseller d'Economia, Hisenda i Innovació</strong></span></span></span><span style="color:#000000"><span style="line-height:1"><span style="font-family:Times New Roman,Times,serif; font-size:12px"><span style="display:block; line-height:1.6; margin-bottom:0px; margin-top:0px"> </span>Antoni Costa Costa</span></span></span></p>
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![CDATA[Resolució del conseller d’Economia, Hisenda i Innovació per la qual es modifiquen els models de garanties aprovats pel Decret 13/2019, de 7 de març, pel qual es regula el règim jurídic de les garanties i dels dipòsits custodiats per la Dipositaria de la Comunitat Autònoma de les Illes Balears]]
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