7.4.4.9. Reduction Law 19-1995

In accordance with article 20 of Law 19/1995, of July 4, on the Modernization of Agricultural Holdings (BOE of July 5), young farmers (over 18 and under 40 years of age) or agricultural wage earners may reduce the net yield of modules by 25% in tax periods closed during the five years following the first installation as holders of a priority holding, provided that they also prove the implementation of a plan to improve the holding.

The qualification as a priority farm must be accredited by means of a certificate issued by the competent body of the Autonomous Community, or through inclusion in the General Catalogue of Priority Farms of the Ministry of Agriculture, Fisheries and Food.