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

País/Territorio
Islas Madeira (Portugal)
Subdivisión territorial
Azores
Tipo de documento
Legislación
Fecha
2016
Fuente
FAO, FAOLEX
Fuente original
Diário da República, I Série, No. 161, 23 August 2016.
Materia
Agricultura y desarrollo rural
Palabra clave
Desarrollo agrícola Explotación agrícola Agricultura familiar Procedimientos judiciales/procedimientos administrativos Fondo especial Medidas financieras agrícolas
Entry into force notes
This Law enters into force on the day following the entry into force of the State budget.
Resumen

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).

Texto completo
Portugués
Página web
www.dre.pt