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Law No. 29/2016 creating the Regime to support family farming in the Azores and Madeira islands.

Country/Territory
Madeira Islands (Portugal)
Territorial subdivision
Azores
Document type
Legislation
Date
2016
Source
FAO, FAOLEX
Original source
Diário da República, I Série, No. 161, 23 August 2016.
Subject
Agricultural & rural development
Keyword
Agricultural development Farming Family farming Legal proceedings/administrative proceedings Special fund Financial agricultural measures
Entry into force notes
This Law enters into force on the day following the entry into force of the State budget.
Abstract

This Law, consisting of 5 Chapters, establishes the Regime to support family farming within the Autonomous Regions of Azores and Madeira islands. This contributory regime for family farming applies to taxpayers under the simplified system of taxation provided for in the Tax Code on personal income. This Law covers by special regime: a) agricultural producers with tax residence in the Azores or Madeira, exercising the effective occupation in agriculture or equivalent exploitation; b) the spouses of farmers exercising effective professional farming activity; c) workers in agricultural or similar activities after 31 December 2010, whose principal purpose is the agricultural production and all workers who are admitted from 31 December 2016 under the same conditions. This Law is divided as follows: Object (Chap. I); Agricultural producers (Chap. II); Workers in agricultural or similar activities (Chap. III); Financing (Chap. IV); Final provisions (Chap. V).

Full text
Portuguese
Website
www.dre.pt