220.127.116.11. Reduction Law 19/1995 (young farmers)
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 years of age and under 40 years of age) or agricultural employees may reduce the net performance of modules by 25 percent in the tax periods closed during the five years following the first installation as holders of a priority exploitation, provided that, in addition, they prove the completion of a plan to improve the exploitation.
The qualification as a priority exploitation must be accredited by certification issued by the competent body of the Autonomous Community, or through inclusion in the General Catalog of Priority Exploitations of the Ministry of Agriculture, Fisheries and Food.
This reduction is applied by the program if it has been indicated in the corresponding section of the additional information window.