
Article 1 
The amount corresponding to EUR 317,387 million, granted to Correos in the form of universal service obligation compensations under the 1998 Postal law, implemented by Spain in breach of Article 108(3) of the Treaty, constitute State aid within the meaning of Article 107(1) of the Treaty.
Out of the amount referred to in the previous paragraph, the amount corresponding to EUR 166,112 million is incompatible with the internal market, since it constitutes overcompensation to Correos.
Article 2 
The State aid, amounting to EUR 752 840,5, granted to Correos in the form of a real estate tax (Impuesto sobre Bienes Inmuebles) exemption, unlawfully implemented by Spain in breach of Article 108(3) of the Treaty is incompatible with the internal market.
Article 3 
The State aid, amounting to EUR 113 591,24, granted to Correos in the form of a tax on economic activities (Impuesto de Actividades Económicas) partial exemption, unlawfully implemented by Spain in breach of Article 108(3) of the Treaty is incompatible with the internal market.
Article 4 
The capital contributions into Correos made by Spain in 2004, 2005 and 2006 do not constitute aid within the meaning of Article 107(1) of the Treaty.
Article 5 
The State aid in the form of compensation granted to Correos for the distribution of electoral material constitutes existing aid within the meaning of Article 1(b) of Regulation (EU) 2015/1589.
Article 6 

1. Spain shall recover the incompatible aid granted under the measures referred to in Articles 1, 2 and 3.
2. The amount of State aid referred in Article 1, second subparagraph, can be further reduced by deducting the tax that has been paid on the aid received on condition that the beneficiary will not be able to enjoy a further tax deduction as referred to in paragraph 50 of the Recovery Notice.
3. 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.
4. The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
5. Spain shall cancel all outstanding payments of the aid referred to in Articles 1, 2 and 3 with effect from the date of adoption of this decision.
Article 7 

1. Recovery of the aid referred to in Articles 1, 2 and 3 shall be immediate and effective.
2. Spain shall ensure that this Decision is implemented within four months following the date of its notification.
Article 8 

1. Within two months following notification of this Decision, Spain shall submit the following information to the Commission:
(a) the total amount (principal and recovery 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 Articles 1, 2 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 9 
This Decision is addressed to the Kingdom of Spain.
Done at Brussels, 10 July 2018.
For the Commission
Margrethe VESTAGER
Member of the Commission