
Article 1 

1. The State aid in favour of Iberpotash in the form of unduly low guarantee fees resulting from the unduly low level of the guarantees for the period 2006-2016 amounting to EUR 1 864 622, unlawfully granted by Spain, in breach of Article 108(3) of the Treaty on the Functioning of the European Union, is incompatible with the internal market.
2. The State aid for covering Vilafruns waste heap amounting to EUR 3 902 461,3 unlawfully granted by Spain, in breach of Article 108(3) of the Treaty on the Functioning of the European Union, in favour of Iberpotash is compatible with the internal market within the meaning of Article 107(3)(c).
3. The remaining part of State aid for covering Vilafruns waste heap amounting to EUR 3 985 109,7 unlawfully granted by Spain, in breach of Article 108(3) of the Treaty on the Functioning of the European Union, in favour of Iberpotash is incompatible with the internal market.
Article 2 

1. Spain shall recover the aid referred to in Article 1(1) and (3) from the beneficiary.
2. The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiary until their actual recovery.
3. The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004 and with Commission Regulation (EC) No 271/2008 amending Regulation (EC) No 794/2004.
4. Spain shall cancel all outstanding payments of the aid referred to in Article 1(1) and (3) with effect from the date of adoption of this decision.
Article 3 

1. Recovery of the aid referred to in Article 1(1) and (3) shall be immediate and effective.
2. Spain shall ensure that this decision is implemented within four months following the date of notification of this Decision.
Article 4 

1. Within two months following notification of this Decision, Spain shall submit the following information to the Commission:
(a) the total amount (principal and interests) to be recovered from the beneficiary;
(b) a detailed description of the measures already taken and planned to comply with this Decision;
(c) documents demonstrating that the beneficiary has been ordered to repay the aid.
2. Spain shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid referred to in Article 1(1) and (3) has been completed. It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision. It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiary.
Article 5 
This Decision is addressed to the Kingdom of Spain.
Done at Brussels, 31 August 2017.
For the Commission
Margrethe VESTAGER
Member of the Commission