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

Pays/Territoire
Îles Madère (Portugal)
Sous-division territoriale
Azores
Type du document
Législation
Date
2016
Source
FAO, FAOLEX
Source d'origine
Diário da República, I Série, No. 161, 23 August 2016.
Sujet
Agriculture et développement rural
Mot clé
Développement agricole Exploitation agricole Agriculture familiale Procédures judiciaires/procédures administratives Fonds spécial Mesures financières agricoles
Entry into force notes
This Law enters into force on the day following the entry into force of the State budget.
Résumé

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).

Texte intégral
Portugais
Site web
www.dre.pt