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What it is

Aid and tax breaks to modernize Spanish farms

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 27 July 1994. Introduced by: Gobierno.

Official title: Government bill on the modernization of agricultural holdings.

Follow this law

Source: Congreso de los Diputados, file 121/000061· updated 11 Nov

Automatic summary, not yet reviewed

  1. The law creates the figure of the priority farm, whether family-based or associative, which receives preferential treatment in public aid, subsidized agricultural insurance, training and quota allocation. To qualify, the farm must occupy at least one agricultural work unit and its work income must be between 35% and 120% of the reference income, plus requirements for its owner.
  2. Tax benefits are set up to make the land market more fluid: reductions of 90% or 75% in the taxable base when transferring farms or rural land to priority farms, exemptions for consolidating plots into a single block, exemption for swaps of rural land, and free depreciation for associative farms.
  3. Young farmers aged 18 to 40 who set up for the first time as owners of a priority farm receive aid and tax breaks: exemption when the farm is transferred, rebates on mortgage loans, and a 25% reduction of net income under personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. (IRPF) for five years.
  4. The minimum cultivation unit regime is regulated: the Autonomous Communities set the minimum area a rural plot must have depending on the zone, and any division creating smaller plots is void. In addition, neighboring owners of priority farms have a right of first refusal over small plots that are sold.
  5. New rural lease contracts will have a minimum term of five years and legal extensions are removed, to give the land market more mobility. The Government may grant annual economic aid to owners who lease for eight years or more if the tenant has a priority farm.
  6. A General Catalog of Priority Farms is created at the Ministry of Agriculture, Fisheries and Food, and a sanctioning regime is set out: those who break the rules can be sanctioned and even removed from the Catalog, temporarily or permanently if the offense is very serious.

Who it affects

  • Owners of family farms: They can have their farm classified as priority and access preferential aid and tax benefits.
  • Young farmers aged 18 to 40: They receive aid and tax breaks to set up for the first time as owners of a priority farm.
  • Cooperatives and other associative farms: They can be priority farms and enjoy free depreciation and other benefits.
  • Owners and tenants of rural land: Leases are shortened to a five-year minimum and land division is limited by the minimum cultivation unit.
  • Autonomous Communities: They set the minimum cultivation unit, certify priority status and adapt aid to their territory.

Words worth knowing

Explotación agraria prioritaria (priority farm)
A family or associative farm that meets the law's requirements and therefore receives aid and tax benefits on a preferential basis.
Renta de referencia (reference income)
An indicator of non-agricultural gross wages in Spain, used to compare the income a farm generates.
Unidad mínima de cultivo (minimum cultivation unit)
The minimum area a rural plot must have to be farmed with a satisfactory yield; it cannot be divided below that size.
Retracto (right of first refusal)
The right of a neighboring landowner to take over a sold rural plot, stepping in for the buyer.
Arrendamiento rústico (rural lease)
A contract under which someone rents rural land to farm it.
income tax
The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries

Where it stands

How far did it get?

It took 7 of 7 steps. It reached BOE, and today it is passed.

  1. Introduced27 July 1994Someone registers the text in the Congreso.
  2. Admitted27 July 1994The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendmentsno dateGroups propose changes.
  4. Committeeno dateA committee goes through the text in detail.
  5. Plenaryno dateAll 350 deputies vote.
  6. Senateno dateThe Senate can pass it, amend it or veto it.
  7. BOEno dateIt is published in the Official State Gazette (BOE) and comes into force.
See the 2 official steps on a timeline
Jul 199411. 27 July 1994: Presentación22. 27 July 1994: Calificación

Was there a plenary vote?

We have no plenary vote linked to this law in the Congreso’s data.

What happens next

What happens now?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

The same initiative in the other chamber:

Published in the BOE: Law 19/1995, of July 4, on the Modernization of Agricultural Holdings.

Sources

Where does all this come from?

  • The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
  • Each deputy’s province is the one of their seat on the day of the vote.
  • We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.

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