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Type a law, a topic, a person or a province.

What it is

Tax and labor aid for farmers, fishermen and transport companies

BOE step 7 of 7 · Passed

It is a royal decree-law. It was introduced on 6 October 2000. Introduced by: Gobierno.

Official title: Royal Decree-Law 10/2000, of October 6, on urgent measures to support the agricultural, fishing, and transport sectors.

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Source: Congreso de los Diputados, file 130/000009· updated 11 Nov

Automatic summary, not yet reviewed

  1. Agricultural cooperatives may sell B gas oil to non-members without losing their tax protection or the 50% limit on operations with non-members.
  2. The flat-rate VAT compensation under the special scheme for farming, livestock and fishing goes up: from 5% to 8% for agricultural and forestry operations, and to 7% for livestock and fishing operations.
  3. Social Security contributions are rebated for sea workers' employers and workers dedicated to maritime fishing, at rates of 50%, 67% or 85% depending on contribution group and fishing type, for contributions accrued from September to December 2000.
  4. If contributions were already paid, the rebate amount will be refunded on request. Anyone who receives the rebate without meeting the requirements must pay it back with a surcharge.
  5. The rebates are funded by the National Employment Institute, so Social Security revenue is not reduced.
  6. Road transport companies get a 10% corporate tax credit for investing in satellite vehicle tracking systems and in wheelchair platforms or restraints. Also, public aid for leaving the road transport business is exempt from personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. retroactive to January 1, 2000.

Who it affects

  • Agricultural cooperatives: May distribute B gas oil to non-members without losing their tax protection.
  • Farmers, livestock breeders and fishermen under the special VAT scheme: Will receive a higher compensation: 8% or 7% depending on the type of operation.
  • Sea workers' employers and workers dedicated to fishing: Will receive Social Security rebates for September to December 2000.
  • Road transport companies: Get 10% corporate tax credits for certain investments, and aid for leaving the business is exempt from personal income tax.

Words worth knowing

Gasóleo B
A type of diesel with lower taxes, meant for agricultural use and not allowed in cars.
Compensación a tanto alzado
A flat-rate compensation, as a percentage of the sale price, paid to farmers under the special VAT scheme to offset the VAT they paid.
Régimen especial de la agricultura, ganadería y pesca
A simplified way of paying VAT for those working in farming, livestock or fishing.
Cuota íntegra
The corporate tax amount a company owes before applying tax credits.
Real Decreto-ley
A rule with the force of law that the Government can pass urgently in situations of extraordinary need.
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. Introduced6 October 2000Someone registers the text in the Congreso.
  2. Admitted11 October 2000The 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. Plenary11 October 2000All 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 4 official steps on a timeline
Oct 200011. 6 October 2000: Presentación22. 11 October 2000: Calificación33. 11 October 2000: Pleno Convalidación desde 11/10/2000 hasta 19/10/200044. 19 October 2000: Concluido - (Convalidado) desde 19/10/2000 hasta 24/10/2000

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.

Published in the BOE: Real Decreto-ley 10/2000, of 6 October, on urgent measures to support the agricultural, fishing, and transport sectors.

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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