EXPLANATORY MEMORANDUM

CONTEXT OF THE PROPOSAL

1. The rules applicable to financial contributions from the European Globalisation Adjustment Fund (EGF) are laid down in Regulation (EU) No 1309/2013 of the European Parliament and of the Council of 17 December 2013 on the European Globalisation Adjustment Fund (2014-2020) and repealing Regulation (EC) No 1927/2006[1] (the 'EGF Regulation').

2. The Spanish authorities submitted application EGF/2014/003 ES/Aragón food and beverage for a financial contribution from the EGF, following redundancies and cessation of activities within the meaning of Article 3 of the EGF Regulation (hereafter referred to as 'redundancies') in 661 enterprises operating in the NACE Rev. 2 Division 56 (Food and beverage service activities)[2] in the NUTS level 2 region of Aragón (ES24).

3. After an examination of this application, the Commission has concluded, in accordance with the applicable provisions of the EGF Regulation, that the conditions for awarding a financial contribution from the EGF are met.

SUMMARY OF THE APPLICATION

EGF application: || EGF/2014/003 ES/Aragón food and beverage

Member State: || Spain

Region(s) concerned (NUTS level 2): || Aragón (ES24)

Date of submission of the application: || 21.2.2014

Date of acknowledgement of receipt of the application and date of request for additional information. || 7.3.2014

Deadline of provision of the additional information: || 18.4.2014

Deadline for the completion of the assessment: || 11.7.2014

Intervention criterion: || Article 4(1)(b) of the EGF Regulation

Sector(s) of economic activity (NACE Rev. 2 division): || 'Food and beverage service activities' Division 56

Reference period (nine months): || 1.3.2013 – 1.12.2013

Number of redundancies or cessations of activity during the reference period: || 904

Number of eligible beneficiaries expected to participate in the measures: || 280

Budget for personalised services (EUR) || 1 575 998 || ||

Budget for implementing EGF (EUR)[3] || 24 002 || ||

Total budget (EUR) || 1 600 000 || ||

Fianancial contribution requested from the EGF contribution (EUR) || 960 000 || (60 % of total budget) ||

ASSESSMENT OF THE APPLICATION

Procedure

4. The Spanish authorities submitted application EGF/2014/003 ES/Aragón food and beverage within 12 weeks of the date on which the intervention criteria set out in paragraphs 5 to 7 below were met, on 21 February 2014. The Commission acknowledged receipt of the application within two weeks of the date of submission of the application, on 7 March 2014. On the same date, the Commission requested additional information from the Spanish authorities. Such additional information was provided within six weeks of the date of the request. The deadline of 12 weeks of the receipt of the complete application within which the Commission should finalise its assessment of the application's compliance with the conditions for providing a financial contribution expires on 11 July 2014.

Eligibility of the application

Intervention criteria

5. The Spanish authorities submitted the application under the intervention criterion of Article 4(1)(b) of the EGF Regulation, which requires at least 500 redundancies over a reference period of nine months in enterprises operating in the same economic sector defined at NACE Rev. 2 division level and located in one region or two contiguous regions defined at NUTS 2 level.

6. The application relates to 904 workers made redundant[4] in 661 enterprises[5] operating in the NACE Rev. 2 Division 56 (Food and beverage service activities) in the NUTS 2 level region of Aragón (ES24).

7. The reference period of nine months runs from 1 March 2013 to 1 December 2013.

Calculation of redundancies and of cessation of activity

8. All the redundancies have been calculated from the date of the de facto termination of the contract of employment or its expiry within the reference period.

Eligible beneficiaries

9. The total number of eligible beneficiaries is 904.

Link between the redundancies and the global financial and economic crisis addressed in Regulation (EC) No 546/2009

10. In order to establish the link between the redundancies and the global financial and economic crisis addressed in Regulation (EC) No 546/2009, the Spanish autorities argue that in 2009, as a consequence of the global financial and economic crisis, there was a significant downturn in the economy at EU-27 level, as well as in the Spanish economy. In 2009 the GDP growth rate (percentage change on previous year) was – 4,5 % at EU-27 level and – 3,8 % in Spain. In 2010 and 2011 the EU-27 economy recovered and the GDP growth rates were 2,0 % and 1,7 % respectively while in 2012 the EU-27 GDP growth was again negative (– 0,4 %). The Spanish GDP growth rate was negative in 2010 (– 0,2 %) and 2012 (– 1,6 %) and slightly positive (0,1 %) in 2011.

GDP growth rate (percentage change on previous year)

Source: Eurostat

11. The global financial and economic crisis severely affected the Spanish economy and led the Spanish government to take measures such as increasing tax revenues — in particular VAT whose standard rate increased from 16 % to 18 % in 2010 and further to 21 % in 2012 —, streamlining public expenditure and decreasing public sector employees' salaries. There was also a decrease in the average income in the private sector in an attempt to increase the competitiveness of the Spanish economy. An immediate effect of the reductions in income was a decrease in consumption. During the period 2009-2012 household consumption in Spain fell for three out of the four years compared with the same period of the respective previous year. Household consumption at EU-27 level also declined but to a lesser extent.

Household consumption (percentage change on previous year)

|| 2009 || 2010 || 2011 || 2012

EU-27 || – 1,67 || 1,04 || 0,26 || – 0,74

Spain || – 3,82 || 0,11 || – 1,16 || – 2,84

Source: Eurostat

12. The decline in household consumption in Spain resulted in shrinking demand for food and beverage services, given the strong linkage of the household expenditure level with food and beverage consumption away from home. The Spanish authorities, citing data from the Spanish Ministry of Agriculture Food and Environment, have explained that in 2012 the total household expenditure on food in Spain decreased by 1,3 % compared to 2011. It is noteworthy that expenditure on food for home consumption increased by 0,2 % while that on food-away-from-home decreased by 4,1 %. Expenditure on food services has been declining since the beginning of the financial and economic crisis; during the period from 2009 to 2012 it decreased by 12,1 %.

Away from home food expenditure (million EUR)

Source: Spanish Ministry of Agriculture and Food and Environment.

Events giving rise to the redundancies and cessation of activity

13. According to the annual report of Federación Española de Hostelería y Restauración (FEHR) on the accommodation, food and beverage service activities for 2012[6], the sectoral index of business activity declined by 8.26 % during the period 2010-2012. Moreover, the Spanish authorities argue that as a consequence of the decrease in expenditure on away-from-home food, the number of businesses operating in the food and beverage service activities sector had fallen by 3,5 % at national level in 2011 compared with 2009, while in Aragón the decrease was of 11 %.

14. The decline in business activity in the food and beverage service activities sector and the closure of many businesses operating in this sector resulted in a large number of redundancies.

Expected impact of the redundancies as regards the local, regional or national economy and employment

15. Employment in Aragón has been severely affected by the crisis. The unemployment rate in the region has increased rapidly, rising from 4,2 % in December 2007 to 18,4 % in December 2013. The employment situation in Aragón seems particularly fragile, given the impact of the crisis also on other sectors such as construction and retail, which are very important for the region's economy. Following the redundancies in the construction and retail sectors in Aragón, Spain submitted applications in May 2010[7] and December 2011[8] for financial contributions from the EGF.

Unemployment rate in Aragón

Source: EPA[9]

16. The food and beverage service activities sector has traditionally been considered as a safety net at times of scarce employment, since finding a job in the food and beverage sector used to be easy, mainly due to the fact that these jobs have demanding work schedules which are difficult to reconcile with family life. The fact that now even the food and beverage service activities sector is suffering the consequences of the financial and economic crisis, with resulting redundancies, has an adverse impact on the regional economy more serious than the figures alone seem to show.

Targeted beneficiaries and proposed actions

Targeted beneficiaries

17. The estimated number of eligible beneficiaries expected to participate in the measures is 280.

18. The breakdown of expected participants by sex, nationality and age group is as follows:

Category || Number of targeted beneficiaries

Sex: || Men: || 97 || (34,64 %)

|| Women: || 183 || (65,36 %)

Nationality: || EU nationals: || 174 || (62,14 %)

|| non-EU nationals: || 106 || (37,86 %)

Age group: || 15-24 years: || 26 || (9,29 %)

|| 25-54 years: || 232 || (82,86 %)

|| 55-64 years: || 22 || (7,85 %)

|| over 64 years: || 0 || (0,00 %)

Proposed actions

19. The personalised services which are to be provided to the workers made redundant consist of the following actions, which combine to form a co-ordinated package of personalised services aimed at re-integrating the redundant workers into employment. They are organised in four areas:

1. Guidance, counselling and job search

– Welcome session, occupational guidance and profiling: The first measure provided to all participants includes the profiling of the workers as well as the provision of information on available jobs, on skills and training requirements, on available training programmes and on incentives.

– Training in job-search techniques, self-employment and social skills: The workers will participate in workshops focused on self-employment and the promotion of entrepreneurship or they will be trained in job-search skills. This measure will also aim to improve the self-knowledge of the participants and to reinforce their self-esteem and social skills.

2. Training and re-training

– General training and re-training: This measure offers several different training pathways. The targeted beneficiaries will be given the opportunity to follow one or more courses in the following fields: (1) General training on information and communication technologies (ICT), basic or intermediate levels. (2) Training in vocational skills: Nowadays the food and beverage sector requires not only qualified but also versatile professionals. To acquire specific skills on demand in the sector a variety of vocational training courses will be provided, such as bartender and cocktails, dining service in restaurants, banquet waiter, food handling, assistant cook, vacuum cooking, grill and cooking of 'platos combinados'[10], etc. The participants will be also offered vocational training for jobs in other sectors which require licensing (e.g. private security guard, passenger transport CPC[11], etc). (3) Training with commitment of hiring: The training courses on topics addressing the identified needs of local enterprises, which will in turn undertake to recrute some of the course participants. (4) Training on personal skills development: The participants will be trained in transversal skills, including decision-making process, conflict resolution, adaptation to change, interpersonal relations skills, etc.

– Recognition of prior experience: This covers the evaluation of prior knowledge and experience of each individual worker as well as the identification of areas where further training is required. The participants, after concluding the recognition of prior experience procedure, will receive an official attestation of skills and knowledge issued by the Agencia de Cualificaciones Profesionales de Aragón (Aragón agency for vocational qualifications).

3. Reintegration into employment

– Intensive job-search assistance: This will involve an intensive search for new employment (including active research of the local and regional employment opportunities, exploring employment opportunities in developing sectors (e.g. renewable energies, organic trade, etc) and job-matching.

– Tutoring after reintegration into work: This will prevent possible problems arising in the new jobs; the workers reintegrated into employment will be guided during the first months in their new jobs.

4. Incentives

– Job-search allowance: Beneficiaries who take part in the measures and follow the agreed pathway to reintegration will receive a single allowance of EUR 300, paid in two instalments of EUR 150.

– Contribution for carers of dependent persons: Beneficiaries who take part in the measures and who have care responsibilities for dependant persons (children, elderly or disabled persons) will receive a one-off allowance of EUR 150 to encourage them to participate in the measures by compensating part of the additional costs incurred for providing care to the dependant persons while participating in the measures.

– Employment incentive: Beneficiaries who return to employment will receive a wage subsidy of EUR 200 per month for a maximum of three months to encourage them — in particular older beneficiaries — to return to employment, especially when the conditions offered are less attactive than at their previous job.

– Employment incentives for self-employed workers: Beneficiaries who set up as self-employed workers will receive an allowance of EUR 400 per month for a maximum of three months to support them during the start-up period of their activity.

20. The proposed actions, described above, constitute active labour market measures within the eligible actions set out in Article 7 of the EGF Regulation. These actions do not substitute for passive social protection measures.

21. The Spanish authorities have confirmed that none of these actions are the responsibility of enterprises by virtue of national law or collective agreements.

Estimated budget

22. The estimated total costs are EUR 1 600 000, comprising expenditure for personalised services of EUR 1 575 998 and expenditure for preparatory, management, information and publicity, control and reporting activities of EUR 24 002.

23. The total financial contribution requested from the EGF is EUR 960 000 (60 % of total costs).

Actions || Estimated number of participants || Estimated cost per participant (EUR) || Estimated total costs (EUR); (% of total)

Personalised services (Actions under Article 7(1)(a) and (c) of the EGF Regulation):

Welcome session, occupational guidance and profiling (Acogida, elaboración de los itinerarios personalizados de inserción y asesoramiento laboral) || 280 || 1 077 || 301 560

Training in job search techniques, self-employment and social skills (Formación en técnicas para la búsqueda de empleo, autoempleo y habilidades sociales ) || 280 || 400 || 112 000

General training, re-training and vocational training; and recognition of prior experience (Formación para el empleo y acreditación de competencias) || 220 || 1 425 || 313 500

Intensive job-search assistance (Asistencia a la recolocación) || 280 || 2 150 || 601 938

Tutoring after reintegration into work (Seguimiento en el empleo) || 145 || 400 || 58 000

Sub-total (a): || || 1 386 998

(88,0 %)

Allowances and incentives (Actions under Article 7(1)(b) of the EGF Regulation):

Job-search allowance (Incentivo para la búsqueda activa de empleo) || 280 || 300 || 84 000

Contribution for carers of dependent persons (Medidas de acompañamiento) || 140 || 150 || 21 000

Employment incentive (Incentivo para la recolocación laboral) || 100 || 600 || 60 000

Employment incentives for self-employed worker (Incentivo para la actividad por cuenta propia) || 20 || 1 200 || 24 000

Sub-total (b): || || 189 000

(12,0 %)

Actions under Article 7(4) of the EGF Regulation

1. Preparatory activities || || 5 900

2. Management || || 0

3. Information and publicity || || 4 100

4. Control and reporting || || 14 002

Sub-total (c): || || 24 002

(1,5 %)

Total costs (a + b + c): || || 1 600 000

EGF contribution (60 % of total costs) || || 960 000

24. The costs of the actions identified in the table above as actions under Article 7(1)(b) of the EGF Regulation do not exceed 35 % of the total costs for the coordinated package of personalised services. The Spanish authorities confirmed that these actions are conditional on the active participation of the beneficiaries in job-search or training activities.

Period of eligibility of expenditure

25. The Spanish authorities started providing the personalised services to the targeted beneficiaries on 21 February 2014. The expenditure on the actions referred to in point 19 will therefore be eligible for a financial contribution from the EGF from 21 February 2014 to 21 February 2016.

26. The Spanish authorities started incurring administrative expenditure to implement the EGF on 7 November 2013. The expenditure for preparatory, management, information and publicity, control and reporting activities will therefore be eligible for a financial contribution from the EGF from 7 November 2013 to 21 August 2016.

Complementarity with actions funded by national or Union funds

27. The Spanish authorities have indicated that the financial contribution from the EGF will not replace actions that are mandatory for the enterprises concerned by virtue of national law or pursuant to collective agreements.

28. The Spanish authorities have indicated that the measures described above receiving a financial contribution from the EGF will not also receive financial contribution from other Union financial instruments.

29. The three ESF operational programmes (2007-13) co-financing actions in Aragón are: ESF Pluri-regional Operational Programme Adaptability and Employment, ESF Operational Programme Anti-discrimination and ESF Operational Programme for Aragón. Although some of the EGF measures could be similar to ESF measures there is a difference: EGF measures have a uniqueness and special character (they address a sector and a particular population) and they are tailor-made and have an intensive format. Continuous follow-up of ESF and EGF actions pursuing similar purposes and the workers concerned will prevent any overlap between ESF and EGF measures.

30. The sources of national pre-financing or co-funding are committed annually in the Budget Act of the Gobierno de Aragón.

Procedures for consulting the targeted beneficiaries or their representatives or the social partners as well as local and regional authorities

31. The Spanish authorities have indicated that the co-ordinated package of personalised services has been drawn up in consultation with the trade unions Confederación Sindical de Comisiones Obreras-CC.OO Aragón and Unión General de Trabajadores-UGT Aragón; and the employers' organisations Confederación de Empresarios de Aragón-CREA and Confederación de la Pequeña y Mediana Empresa Aragonesa-CEPYME Aragón. The social partners were consulted twice: in 20 June 2013 and 16 October 2013. In the first meeting the social partners agreed on the submission of an EGF application for the food and beverage service activities sector. In the second meeting the draft application was discussed and agreed, in particular the content and the schedule of the actions.

Management and control systems

32. The application contains a detailed description of the management and control system which specifies the responsibilities of the bodies involved. Spain has notified the Commission that the financial contribution will be managed and controlled by the same bodies that manage and control the ESF. The Instituto Aragonés de Empleo (INAEM) will be the intermediate body for the managing authority.

Commitments provided by the Member State concerned

33. The Spanish authorities have provided all necessary assurances regarding the following:

– the principles of equality of treatment and non-discrimination will be respected in the access to the proposed actions and their implementation;

– the requirements laid down in national and EU legislation concerning collective redundancies have been complied with;

– the proposed actions will provide support for individual workers and will not be used for restructuring companies or sectors;

– the proposed actions will not receive financial support from other Union funds or financial instruments and any double financing will be prevented;

– the proposed actions will be complementary with actions funded by the Structural Funds;

– the financial contribution from the EGF will comply with the procedural and material Union rules on State aid.

BUDGETARY IMPLICATION

Budgetary proposal

34. The EGF must not exceed a maximum annual amount of EUR 150 million (2011 prices), as laid down in Article 12 of Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020[12].

35. Having examined the application in respect of the conditions set out in Article 13(1) of the EGF Regulation, and having taken into account the number of targeted beneficiaries, the proposed actions and the estimated costs, the Commission proposes to mobilise the EGF for the amount of EUR 960 000, representing 60 % of the total costs of the proposed actions, in order to provide a financial contribution in response to the application.

36. The proposed decision to mobilise the EGF will be taken jointly by the European Parliament and the Council, as laid down in point 13 of the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management[13].

Related acts

37. At the same time as it presents this proposal for a decision to mobilise the EGF, the Commission will present to the European Parliament and to the Council a proposal for a transfer to the relevant budgetary line for the amount of EUR 960 000.

38. At the same time as it adopts this proposal for a decision to mobilise the EGF, the Commission will adopt a decision on a financial contribution, by means of an implementing act, which will enter into force on the date at which the European Parliament and the Council adopt the proposed decision to mobilise the EGF.

Proposal for a

DECISION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

on the mobilisation of the European Globalisation Adjustment Fund, in accordance with Point 13 of the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (application EGF/2014/003 ES/Aragón food and beverage)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1309/2013 of the European Parliament and of the Council of 17 December 2013 on the European Globalisation Adjustment Fund (2014-2020) and repealing Regulation (EC) No 1927/2006[14], and in particular Article 15(4) thereof,

Having regard to the proposal from the European Commission,

Acting in accordance with the procedure laid down in point 13 of the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management[15],

Whereas:

(1) The European Globalisation Adjustment Fund (EGF) was established to provide support for workers made redundant and self-employed persons whose activity has ceased as a result of major structural changes in world trade patterns due to globalisation, as a result of a continuation of the global financial and economic crisis addressed in Regulation (EC) No 546/2009[16], or as a result of a new global financial and economic crisis and to assist them with their reintegration into the labour market.

(2) The EGF shall not exceed a maximum annual amount of EUR 150 million (2011 prices), as laid down in Article 12 of Council Regulation (EU, Euratom) No 1311/2013 laying down the multiannual financial framework for the years 2014-2020[17].

(3) Spain submitted an application to mobilise the EGF, in respect of redundancies[18] in 661 enterprises operating in the NACE Rev. 2 Division 56 (Food and beverage service activities)[19] in the NUTS 2 level region of Aragón (ES24), on 21 February 2014 and supplemented it by additional information as provided by Article 8.3 of Regulation (EU) No 1309/2013. This application complies with the requirements for determining a financial contribution from the EGF as laid down in Article 13 of Regulation (EU) No 1309/2013.

(4) The EGF should, therefore, be mobilised in order to provide a financial contribution of an amount of EUR 960 000 for the application submitted by Spain,

HAVE ADOPTED THIS DECISION:

Article 1

For the general budget of the European Union for the financial year 2014, the EGF shall be mobilised to provide the sum of EUR 960 000 in commitment and payment appropriations.

Article 2

This decision shall be published in the Official Journal of the European Union.

Done at Brussels,

For the European Parliament For the Council

The President The President

[1] OJ L 347, 20.12.2013, p. 855.

[2] Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Rev. 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).

[3] In accordance with the fourth paragraph of Article 7 of Regulation (EU) No 1309/2013.

[4] Within the meaning of Article 3(a) of the EGF Regulation.

[5] For the list of enterprises concerned and the number of workers made redundant in each enterprise see Annex.

[6] Source: www.fehr.es

[7] EGF/2010/016 ES Aragón Retail. COM(2010) 615

[8] EGF/2011/017 ES Aragón construction of buildings. COM(2012) 290

[9] http://www.datosmacro.com/paro-epa/espana-comunidades-autonomas/aragon?sector=EPA&sc=T&anio=2013

[10] 'Plato combinado' is a low priced dinner consisting of a main course with all the trimmings served on the same plate.

[11] Certificate of Professional Competence (CPC) is the certificate attesting that certain professional drivers passed the courses and tests required by Directive 2003/59/EC.

[12] OJ L 347, 20.12.2013, p. 884.

[13] OJ C 373, 20.12.2013, p. 1.

[14] OJ L 347, 20.12.2013, p. 855.

[15] OJ C 373, 20.12.2013, p. 1.

[16] OJ L 167, 29.6.2009, p.26.

[17] OJ L 347, 20.12.2013, p. 884.

[18] Within the meaning of Article 3(a) of the EGF Regulation.

[19] Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Rev. 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).

ANNEX

Enterprises and number of dismissals

A., C.J., J.C. Peralta Panazano, I. y C,M, Peralta || 1 || Jornada de Pozas Monforte Miguel || 1

Abril Yago Juan J. || 1 || Juan 13, S.I. || 1

Acha Salazar Raul || 1 || Julia Piquero Moreno y otros || 1

Actividades Solber, S.L. || 3 || Julian Villarroya Luis || 1

Agudo Agudo Antoni || 1 || Juna 2012 S.L || 1

Aguilar García Laura || 1 || Jurado Casaos Elías || 1

Ajaj Artal Karen || 2 || Kililay S.L. || 1

Akymova Tetyan || 2 || Komolamueves, S.L. || 1

Alba Ruz José || 1 || Kovancilar S.L. || 1

Albareda y Esteban S.L. || 1 || L´Isola dei Sapore S.I. || 1

Alcaine Camón Cesar || 1 || La Bocca Grupo Hotelero S.L. || 2

Alcañiz Cafés y Bares, S.L. || 1 || La Candelaria, S.L. || 3

Aldaga S.I. || 1 || La Charrada S.I. || 1

Alfari2012, S.L. || 1 || La Cocina de José Fernández S.L. || 1

Alfonso 1-13 S.L. || 1 || La Colmenilla Tarongi S.L. || 1

Alleanze L.M. 2011 S.L || 2 || La Comida del Pascualillo S.L. || 1

Allue Muro Antonio || 2 || La Espuma S.I. || 1

Allueva Gimeno Pedro || 1 || La Giara, S.L. || 1

Almusarratisa S.L. || 1 || La Hoja de Eva, S.L. || 3

Alonso Aberasturi José V || 1 || La Hora Tapas S.L. || 1

Alonso Busnadiego José P. || 1 || La Lobera de Martin S.L. || 7

Alpetrique, S.L. || 1 || La Magia del Buen Comer S.L. || 2

Alsoca, S.L. || 1 || La Marmita de Guara || 1

Alt Berlin Norte, S. L. || 2 || La Menta y las Violetas S.L. || 1

Alvarez Moret José L || 1 || La Mirada de Viernes, S.L. || 4

Am, S.I. || 1 || La Parada 2000 S.L || 2

Amadeo, S.L. || 1 || La Pascuala S.I. || 1

American Farmer Hosteleros, S.L. || 2 || La Picadita S.I. || 2

Amicis y Rodriguez, S.L. || 1 || La Preciosa Café, S.L. || 1

Aneluda, S.L. || 1 || La Racio de Tres, S.L. || 1

Angeles Reinoso Moreno y Jose Salinas Cebollada || 1 || La Rinconada de Lorenzo, S.L. || 1

Anicca-08 S.L. || 1 || La Trobada de Berdún Soc. Coop. De Trabajo Asoc. || 1

Ansirest S.L. || 1 || La Variada S.I || 2

Antigua Venta La Romera S.L. || 1 || La Venta del Madrazo S.L. || 1

Antiguo La Jota S.L. || 1 || Laalsi Zaragoza S.L. || 1

Antonio Valiente Llorens y Aranzazu Sainz Mont || 1 || Lacatus Marian || 1

APA Colegio Público San Braulio || 2 || Lacoma Blasco, S.I. || 1

Apovisa, S.L. || 1 || Ladesgra, S.L. || 1

Aragonia Hostelería 2013 S.L. || 2 || Lahoz Ortiz Elguea Alfred || 1

Aramark Servicios de Catering, S.L. || 3 || Laiglesia Pérez José L. || 1

Arc Pizaa y Restauración SLU || 1 || Laneros, S.L. (S.L.U.) || 2

Área de Servicio 202, S.L. || 1 || Laorden Soto Jesús || 1

Areas S.A || 2 || Las Delicias del Buen Yantar. S.L. || 1

Areco Servicios Integrales S.L. || 1 || Las Misiones de Marc, S.L.U. || 1

Arigar Yemar S.L. || 1 || Las Naves Hostelería y Restauración, S.L. || 1

Armabu Hostelera, S.L. || 2 || Lasheras Carbonell Franci || 1

Arrecife Restauración, S.L.L. || 1 || Laysan, S.I. || 2

Arrondo Blas Ignaci || 2 || Lázaro Burriel Antonio || 3

Asador Las Espuelas, S.I. || 1 || Lázaro Paños Daniel || 1

Aslam Mohamm || 1 || Leny Romero Mendez y Julián Ortas Laliena, S.I. || 1

Asociados y Cooperativistas Bolea Latorre, S.L. || 1 || Leticia Carretero Mendo y Alvaro García Gonza || 1

Aspen Brasserie, S.L. || 1 || Levitec Restauración S.L. || 1

Assislu2012 S.L. Unipersonal || 1 || Li Xiaoji || 1

Auria González S.I. || 1 || Liebana del Molino Antonio || 1

Ayora Mir S.I. || 2 || Lisbona Artal Oscar || 1

Ayora Ponz Juan F. || 1 || Little Mombo, S.I. || 1

Azagra Rasal Antoni || 1 || Liu Da, S.I. || 1

Azaila 2011, S.L. || 1 || Lleida Di Marco S.L. || 2

Azonez Hermanos S.L. || 1 || Llorente Yagüe Jesús || 1

Azoque Eventos, S.L. || 2 || López Cuervo Carolina || 1

Babel Café S.L. || 1 || López Moreno Juan C. || 1

Baccela Mihai || 2 || Lorente Moreno Beatriz || 3

Bailo Lahoz María || 1 || Los Aljibes S.I. || 1

Ballesteros Navarro María || 1 || Los Urales 2012 S.L. || 1

Ballestín Ballestín Gregor || 1 || Lou Belenguer Daniel || 1

Banhof Berlín, S.L. || 1 || Lu Feng || 1

Bar Candanchú S.L. || 1 || Lucía Martín José || 1

Bar Restaurante el Mesoncico S.L. || 1 || Luis Francisco y Regina Pac Puyuelo, S.I. || 1

Baraka Plaza, S.L. || 2 || Luis Mas Salillas y Esperanza Pérez Ancho S.I. || 1

Barco Iglesias María || 1 || Luis Satur, S.I. || 1

Bárdenas Hostelería, S.L. || 4 || M.L. Ramírez Martínez, J. Lorente Barnola y otra || 1

Barrabes Naval Jesús || 1 || Mac Mora S.L. || 2

Bat 40 S.L. || 2 || Macai Barbu Dina || 1

Baumonrul S.L. || 1 || Madrid 283, S.I. || 2

Belgis, S.L. || 1 || Magic Osca S.L. || 1

Belio Arruebo Celest || 1 || Maicas Argente Ascensión || 1

Bellavista 235 S.L. || 2 || Makugo Hostelera , S.L. || 2

Beltrán Altabas M Pilar || 1 || Makugo Hostelera Montecito, U.T.E. LEY 18/1982 || 1

Beltrán Pérez Ángel || 1 || Maldonado González Sebastian || 1

Benjumea Torres María || 1 || Malreventon, S.L. || 2

Benkhouya Yousse || 1 || Manla S.I. || 1

Bergua Díaz Carlos || 1 || Mañanet Del Valle María || 1

Berne Paesa Enrique || 1 || Mañas Sánchez Vicent || 1

Berned Gracia, S.L. || 1 || Mao Jingji || 1

Bertolin Fuertes Felicidad || 1 || Mar Alcañiz S.L. || 1

Beto y Mapi, S.I. || 1 || Marchis Niste María || 1

Biesa Fraguet Jesus || 1 || Marcos Santiago Egurén || 1

Bijubar, S.L. || 2 || Marinov Anguelov Ilian || 2

Blandón Cardona Elizab || 1 || Marquuina Ríos María || 1

Blandon Cifuentes Guiver || 1 || Martín García María || 1

Blau Class Transport S.L.U. || 3 || Martín Paniagua José M || 1

Bocatería 21, S.C. || 1 || Martín Viola S.L. || 1

Bocateria La Cantinela S.L.U. || 1 || Martínez Vila María || 1

Bonet Calvo Sara || 1 || Martínez y Niang S.L. || 5

Bossan Hispania S.L. || 2 || Marulanda Jojoa Carina || 1

Brenda Hostelería, S.L. || 2 || Mayayo Bueno Francisco || 1

C. Galvez Gracia; M. Najar Subias y M Dolores Per || 1 || Mediterránea de Catering, S.L. || 2

Cabello Solanas María || 1 || Méndez Perdigones Javier || 2

Café Bar Chambolier S.I. || 1 || Mengibar Pulido María || 1

Café Bar Copas Tomás S.L. || 1 || Mercabar S.L. || 2

Café Copa y Cuchara, S.L. || 1 || Mesón de la Ribera S.A. || 1

Cafetería Cervecería Tandem, S.L. || 2 || Mesón Vigil Cabañero, S.L. || 1

Cafeteria Correos S.L. || 1 || Miao SC || 1

Cafetería Espiga, S.L. || 2 || Mihai Iulian || 2

Cafetería Fleming S.C.V. || 1 || Mihai Paula || 1

Calonge y Blasco, S.I. || 1 || Mihi García María || 1

Camday 2009, S.L. || 1 || Milenium S.I. || 1

Campo Cosculluela Enrique || 2 || Millan Buiza S.L. || 1

Candelaria 2012 S.L. || 1 || Millan Laguardia María || 1

Candolias S.I. || 3 || Milusheva || 1

Cantín Abanto Manuel || 1 || Miranda Artigs Rosa I. || 1

Canuhe, S.L. || 1 || Mitre Valeri || 1

Carmen Jarías Latorre y Carmen Latorre Salas || 1 || Momentos 2012 S.L. || 3

Carnoa, S.L. || 3 || Momical Hostelera, S.L. || 2

Carpobrotus, S.L. || 3 || Montaditos Hosteleros, S.L. || 1

Carpucar S.L. || 1 || Montero Villarroya Daniel || 1

Carreras López José J || 1 || Moraz Puertas José A || 1

Casa Jiménez 1999, S.L. || 1 || Moreno Martínez Saturn || 1

Casa Mariano Calvo, S.L. || 1 || Múdejar Hostelera, S.L. || 2

Casao Díez María || 4 || Munir Kanji Lina || 1

Casco Antiguo Zaragoza, S.L. || 1 || Muñoz Muñoz Juan C || 2

Casilla de Cogullada S.L. || 1 || Musover Hostelería, S.L. || 1

Castillo Gómez Jesús || 1 || Nalda Mejino Jose J. || 1

Castillon Castillon Francisco || 1 || Naturardid, S.L. || 2

Catalán Cebollada Doming || 1 || Navalpotro Riosalido Jesús || 1

Cazorla Pérez José M || 1 || Navarro Cascán Samuel || 1

C-Dos Quesos, S.L. || 2 || Navarro y Bernad, S.I. || 1

Ceamanos Tomey María || 1 || Navas Flores Franci || 1

Cebollada Vinay Rosa M || 1 || New Moss 2011 S.L. || 3

Cebrian Seis S.L. || 1 || Nicolau Girón Emilio || 2

Cecijo Rest, S.L. || 1 || Nogueras Palacio Miguel || 1

Cedipsa, CIA. Española Distribuidora de Petróleos, S.A. || 3 || Novodabo S.L. || 1

Cervecería Argensola S.L. || 1 || Nstase Larisa || 1

Cervecería Sevillalena, S.L. || 1 || Nueva Cafetería Goya S.L. || 1

Cervero Mateo Eusebio || 1 || Nueva Restauración S.C. || 1

Cesarin Riccar || 2 || Nuevas Tecnologias de Catering S.L. || 2

Chabir Ali || 1 || Nuevo Tozal, S.L. || 1

Chamim Hind || 1 || Nuri S.I. || 1

Chef Francisco´s || 1 || Obón Martín María || 1

Chen Lu S.I. || 1 || Ocaña Roldán Fernan || 1

Cheng Xiaoch || 1 || Ocio Ranillas, S.L. || 1

Chepijim, S.L. || 1 || Ocio Simpar, S.L. || 1

Chimenea 5, SC || 1 || Octavus Hostelería, S.L. || 1

Chirila Bibian || 1 || Oktoberfest Puerto Venecia S.L. || 1

Choudhary Aneel || 1 || Oliva Fernández Jesús || 1

Chueca Hermanos S.C. || 1 || Ordesa Fustería, S.L. || 1

Cinegio 3 2008 S.L. || 2 || Orozco Romero Aracel || 1

Cinema Food S.L. || 8 || Orrego Rivera Felipe || 1

Cintapa, S.L. || 1 || Ortega Ortega Sara || 1

Cobealbe, S.I. || 1 || Ortiz Simon Margarita || 1

Colectividades y Restaurantes Aragón y Rioja || 1 || Oscar Viñuales Liso y Beatriz Allue Bage, S.I. || 1

Comer Bien S.L. || 2 || Ostrogivios S.L. || 1

Comercial Hostelera Tanis, S.L. || 2 || Ozono 2005, S.I. || 2

Como Restauración S.L. || 1 || Pacutio S.L. || 1

Coraza y Vela S.L. || 1 || Palacín Alagón Manuel || 1

Corinago Hostelería, S.C. || 1 || Palacio Medina Edwin || 1

Cornucopia S.L. || 1 || Palaguerri Sánchez Enriqu || 1

Coronas 10 || 2 || Palomar Macian Javier || 1

Cortes de Aragón 6, S.L. || 1 || Pan y Prensa a Diario, S.L. || 1

Cortes Rojas Manuel || 1 || Pan Yongya || 2

Cosmo Ángela Da Silva Rejane || 1 || Panaurun, S.L. || 1

Cotaina Sierra Miguel || 1 || Pardo Gil Carlos || 2

Creación Cocina Wok S.L. || 3 || Parrilla Monegros II, S.L. || 1

Cremagel, S.L. || 1 || Pascual y Juan Lario Valero, S.I. || 1

Crespo Jaime Luis A. || 1 || Pasta Venecia, S.L. || 1

Criser S.I. || 1 || Pastificio Service S.L. || 2

Cumplido Arco Manuel || 1 || Paz Guillón María || 1

Cyberum 2000, S.L. || 2 || Pazza Novogroup, S.L. || 1

Dabastos Mut Isabel || 1 || Pedro Luis Bergua Oto y Mª Teresa Sarroca Gar || 1

Dalbea Nicola || 1 || Pelelo Hostel, S.L. || 1

Dalu Plaza Restauración S.L. || 2 || Pérez Bueno Enrique || 1

Dama Grancasa S.L. || 1 || Pérez Escolano Ángel || 2

Desimax Junco, S.L. || 1 || Pérez Laborda Juan J. || 2

Diagonal Zaragoza S.L. || 2 || Piccolino 2009 S.L. || 1

Dialex Ghost Club, S.L. || 1 || Pilar 14-16, S.L. || 1

Diest Esteban Marcos || 1 || Pina Artal Pascua || 1

Dieste Pérez Javier || 1 || Piñel Juste Ivan J || 1

Dionis García Oscar || 2 || Piñol Masip Antoni || 1

Dioper 2000, S.L. || 4 || Piperita, S.I. || 1

Divino Amore S.L. || 1 || Piscolabis, S.I. || 1

Dobemar S.L. || 1 || Pisuela Hostelería, S.L. || 1

Dohotar Cristi || 1 || Pizzak Teruel, S.L. || 1

Dos Elementos, S.I. || 2 || Place 10, S.L. || 1

Ducados Esport, S.L. || 1 || Plaza Mudejar S.L. || 1

Duffy Pub, S.L. || 1 || Polo Valentín Carlos || 1

Dumitru Andrei || 1 || Ponzano 10 Tabernas S.L. || 1

Durca Mihael || 1 || Port Venecia Espresso, S.L. || 2

Dycary Hosteleros S.L. || 1 || Porta Gran José M || 1

Ebro Restauraciones, S.L. || 1 || Postas de la Joyosa S.L. || 1

El Apeadero de la Cartuja, S.L. || 1 || Proyectos y Desarrollo B.C.N., S.L. || 1

El Avellanador del Tubo, S.L. || 2 || Puma de Hostelería, S.L. || 1

El Cantón Suizo, S.L. || 1 || Purea Fernan || 2

El Cocinero Arrepentido S.L.L. || 1 || Purice Nadia || 1

El Fogón S.I. || 1 || Quintero Pérez Luz Es || 1

El Huerto Servicios Hosteleros, S.L. || 1 || Radu Andree || 1

El Ibero Productos Artesanos S.L. || 1 || Ralacrial S.L. || 1

El Palacio de Aranda S.L. || 5 || Ralla López Juan J. || 1

El Paso de Santa Fe S.L. || 1 || Raus Marioa || 1

Eloe Porue, S.L. || 1 || Recio Arenaz Javier || 1

Elseque Hostelería y Restauración, S.L. || 1 || Restarante Chane, S.L. || 1

Enlaces Restauración, S.L. || 1 || Restauante Gabas S.L. || 2

Enru S.I. || 1 || Restauración Cesaraugusta S.L. || 4

Enséñame La Pasta, S.L. || 1 || Restauración Fermar S.L. || 1

Especialidades Tradicionales S.L. || 1 || Restauración Martín Fabro S.L. || 1

Estación de Servicios Miravegas, S.A. || 1 || Restauración Timor, S.L. || 1

Esteban Pérez Alfons || 1 || Restauración y Marketing 2008, S.L. || 1

Estela Navarro Alexan || 1 || Restaurante Cafetería Saseta S.A. || 1

Estopa Restauradores Hosteleros S.L. || 1 || Restaurante Caramus S.L. || 2

Evajimpas S.A. || 1 || Restaurante Casa Emilio, S.L. || 1

Experiencias Gastrónomicas S.L.U. || 1 || Restaurante el Sauce S.L. || 1

Explotación Hotelera Delicias S.L. || 1 || Restaurante Flor, S.A. || 1

Explotaciones Sora.Sc || 1 || Restaurante Gabas, S.L. || 1

Explotaciones y Negocios de Hostelería Tevi S.L. || 2 || Restaurante La Garlopa, S.L. || 1

Expoiberia E-commerce 2004, S.L. || 1 || Restaurante Los Joteros, S.I. || 1

Familia Palcosher S.L. || 1 || Restaurante Martín Viejo S.L. || 1

Famoru S.R.L. || 1 || Restaurante Sella S.L. || 5

Fau Oros José L || 2 || Restaurantes Rápidos de Zaragoza S.L. || 1

Fayyaz Ahmed || 1 || Revuelto Aragón Cesar || 2

Feher Anuta || 1 || Riba Bueno José L || 1

Felipe Diez Alejan || 1 || Rincón de Aragón S.I. || 4

Ferendi Party S.L. || 1 || River Eventos S.L. || 2

Ferjose S.C.V. || 1 || Riverfront Trading, S.L. || 1

Fernández Cobo Víctor || 1 || Roda Hostelera SC || 1

Fernández Martín Juan J || 1 || Roll & Food, S.L. || 2

Fernando García y Otros S.I. || 1 || Romero Marco Pilar || 1

Ferrer Chic Joaquin || 2 || Ronquillo Ortega Concepción || 1

Fidentino Vega Rios y Antonia Barrchina Rios || 1 || Rosviple S.L. || 2

Fierro Verdugo Victor || 1 || Rovi 2020, S.I. || 1

Figueras Sánchez María || 1 || Royal Imperio, S.L. || 1

Fipeme S.A || 1 || Ruber Gastronómicas S.I. || 1

Fogata Gourmet La 57, S.L. || 6 || Rubio Agustín María || 1

Fomento Hotelero Aragonés, S.A. || 1 || Rubio Moreno Jose A || 2

Fortea Tena S.I. || 1 || Rufas Minguillón Jose L. || 1

Fracisca Isabel Santisteban López e Hijo S.I. || 1 || Saboya XXI, S.L. || 1

Fran 38, S.L. || 1 || Salinas Rodrig || 1

Franso Innovaciones S.L. || 3 || Salvador Puyol Vicent || 1

Frco. Javier Ponce Gimenez; Ana Isabel Betran G || 1 || San Marco, S.I. || 1

Frias Castro Pablo || 1 || Sanagustín López Ángel || 1

Frutos Navio Jesús || 1 || Sánchez Asensio Hosteleros S.L. || 1

Fútbol es Nuestra Vida S.L. || 1 || Sánchez Montero Carlos || 1

Galán Lobera María || 1 || Sánchez Moyano Jose M. || 1

Gallego Sanz Cristina || 1 || Sánchez Villalba Sonia || 1

Gao Sheng Tou Zi Yu Le S.L. || 1 || Sánchez Zamorano Ángel || 1

García Del Rio Luis M || 1 || Santos Gonzalez Veli || 1

García Díaz María || 1 || Sanz Domingo Cristi || 1

García Fernández Josefa || 1 || Sarmiento 2012, S.L. || 2

García Gracia Robert || 1 || Saz Berne María || 1

García Montañés Miguel || 2 || Semoguz, S.L. || 1

García Triviño María || 2 || Serunión S.A. || 2

Garza Andrés María || 1 || Servicios Generales Cobe S.L. || 1

Gasca Sampietro Daniel || 1 || Servicios Renovados de Alimentación S.A. || 3

Gascón Ayora Sandra || 1 || Seryhost S.I. || 1

Gastrológica, S.L. || 2 || Sigla Ibérica S.A. || 1

Gastronomía Baska, S.A. || 1 || Silva Casas Antoni || 2

Gedetur Consulting, S.L. || 1 || Silva Comeras Eduard || 1

Gelapi S.L. || 1 || Sogas Cotano Dolores || 1

Géminis, S.C. || 1 || Solis Morera Carlos || 1

GER Desarrollo Hostelería S.L. || 2 || Soluciones de Catering S.L. || 1

Gesostel 98, S.L. || 1 || Somelier, S.I. || 1

Gestión y Explotación Aragonesa S.L. || 1 || Sopinta, S.L. || 1

Giraldo Valencia Obed A. || 1 || Soria Soria Jose L || 2

Golden Club S.A. || 1 || Sousa Araujo Jose || 1

Gomedi 2012 S.L. || 5 || State of Play, S.L. || 1

Good Cinema S.L. || 4 || Studios Financieros Twain S.L. || 2

Gopemar Hostelera S.L. || 1 || Sunrise Investment S.L. || 2

Gracia Cano Natalia || 1 || Taberna Doña Casta, S.L. || 1

Gracia Carilla Alvaro || 1 || Taberna El Tubo SC || 1

Gracia Luño Antonio || 1 || Taberna La Mazmorra S.I. || 1

Grados S.L. || 1 || Takaoui Sara || 1

Gran Escala 1900, S.L. || 1 || Talaban Floren || 1

Gran Taberna Ole, S.L. || 1 || Talamantes Hostelera Zaragoza S.L. || 1

Grasa Blanzaco Arturo || 1 || Tapas el Abuelo Pancho S.L. || 2

Grasopa S.L. || 1 || Tapaugusta, S.L. || 3

Grupo Hotelero Cemar S.L. || 1 || Tarrabar Hostelería, S.L. || 1

Grupo Wensiye S.L. || 1 || Taverna del Mercado Valdespartera S.L. || 1

Grupo Zena Pizza, S. Com por Acciones || 2 || Taverna Portuguesa, S.L. || 1

Guillen Lázaro Eutiquio || 1 || Tejedor Sanz Andrés || 1

Guillermo y Jesús, S.I. || 1 || Telepizza, S.A. || 2

Hangar 7 Store Café S.L. || 8 || Temce 2008 S.L. || 2

Herlicinca S.L. || 1 || Temprano Mateos Luis J || 1

Hermanas Barcelona Andrés, S.C. || 1 || Tena Fortea Daniel || 2

Hermanos Fernández Rivera S.I. || 1 || Tercerol S.L || 1

Hermanos García Esteban, S.I. || 1 || Tierra Augusta, S.L. || 2

Hermanos Lamban Pérez, S.I. || 1 || Tokio Zaragoza S.L. || 1

Hermanos Mur S.L. || 1 || Topingon, S.L.U. || 2

Hermanos Ruiz Martínez S.C. || 1 || Torreluna Hostelera S.L. || 2

Hermanos Yela Pérez S.L. || 2 || Torres Díaz Grisel || 3

Hernández Beltrán José M || 1 || Tortajada Aguilar Roberto || 1

Hernández Mosteo José M. || 1 || Tramontana Restauración, S.L. || 1

Hervas Segura Aranza || 1 || Tresga, S.L. || 1

Hnos. Pescador, S.I. || 1 || Trusca Amalia || 1

Hostal Portal del Pirineo, S.L. || 1 || Turco Market 2008, S.L. || 1

Hostefamil SC || 1 || Urban Food Project S.L. || 2

Hostel Caza S.L. || 1 || Urzay Liso, S.I. || 2

Hostelería Acme, S.L. || 3 || Vadiello Hostelería, S.L. || 1

Hostelería Andrea S.I. || 1 || Vainilla y Chocolate, S.I. || 1

Hostelería Cardiel, S.L. || 1 || Valdez Alcequiez Ramona || 1

Hostelería Cartigny S.L. || 1 || Valle Estación 2005, S.L. || 1

Hosteleria Colás S.L. || 1 || Valles Lacambra Jose M. || 1

Hostelería Navoa S.L. || 1 || Valles Lizana Jesús || 1

Hostelería Royo´s, S.L. || 1 || Valpugar, S.A. || 1

Hostelería Sobrarbe S.L. || 2 || Valverde Molina Marcia || 1

Hosteleria Valdefierro S.I. || 1 || Vasile Georgi || 1

Hosteleria y Bienestar S.L. || 1 || Vera Vázquez Oscar || 1

Hostelería y Diversión S.L. || 1 || Vicente Ferrer Emilia || 3

Hostelería y Restauración Lin Qiu S.L. || 1 || Vicmay S.L. || 1

Hostelería Zaragoza 2010, S.L. || 4 || Victor Sanz Pelet || 1

Hosteleria Zaragozana S.L. || 2 || Viejo Millán Lorena || 1

Hostelerías Sánchez Acebo, S.L. || 4 || Villa-Goma Hosteleria S.L. || 6

Huertos Borraz, S.L. || 1 || Vilosam, S.I. || 1

Ignjoasevi, S.L. || 1 || Vinaras Torres Carlos || 1

Ijjai Restauradores S.I. || 1 || Viña Universal S.L. || 7

Imperial Hostelera 2007, S.L. || 1 || Viva 100% S.I. || 1

Irish Night S.I. || 1 || Whiski & Soda, S.L. || 1

Isabal 96, S.L. || 1 || Wimpi Spring S.L. || 2

Isidoro Ainoza Foncillas; Carlos J. García Juan || 2 || Xiang Ruixin || 1

ISS Soluciones de Catering S.L. || 6 || Xu S.C. || 1

Itanagar Restauración S.L. || 4 || Yamkoksung Yuwand || 1

Ivisan Pizza || 1 || Yan Haiton || 1

J. Monge y R. Buerba, S. Civil || 1 || Yang Chen Ronghe || 1

Jaen Ester Juan M. || 1 || Yao Aifen || 2

Jairo y Tomás S.I. || 1 || Ye Ye Guillén S.L. || 2

Jam, S.I. || 1 || Yébenes Hinijosa Juan A || 1

Jaser 2009 S.I. || 1 || Zanoe II S.L. || 1

Javier Dieste Pérez; Antonio Andres del Pozo Fu || 3 || Zaragoza Hang S.L. || 2

Javier Monge Miranda e Irene bravo Oñoro || 1 || Zaragoza la Vieja S.I. || 1

Jesús Julián Clemente, S.I. || 1 || Zaratapas, S.L.U. || 1

Jiménez García Carlos || 1 || Zarpar-98, S.L. || 1

Jiménez Jiménez Juan M || 1 || Zhang Xiaohu || 1

Jiménez Munana Burgos María || 1 || Zheng Meiyin || 1

Jomerrex S.L. || 11 || ||

Total no. of enterprises: 661 || Total no. of Dismissals: || 904