ROYAL DECREE 1055/2021, OF NOVEMBER 30, ESTABLISHING THE REGULATORY BASES FOR THE DIRECT GRANTING OF STATE SUBSIDIES FOR THE RENOVATION OF THE AGRARIAN MACHINERY NATIONAL PARK.
Article 1. Object and legal regime.
1. The purpose of this royal decree is to establish the regulatory bases for the direct concession, in accordance with article 22.2.c) of Law 38/2003, of November 17, General Subsidies, of state subsidies for the renewal of certain agricultural machinery .
Article 2. Eligible period.
The acquisition of machinery eligible for a subsidy, as well as, in the cases required in accordance with this royal decree, the delivery of obsolete machinery to an authorized center, ending its useful life, must have occurred within the period established in the corresponding call.
Article 3. Beneficiaries.
1. The following may be beneficiaries of the subsidies provided for in this royal decree:
a) Natural or legal persons, or groups of natural or legal persons, including entities without legal personality, owners of an agricultural holding registered in the General Register of Agricultural Production (REGEPA) regulated in article 5 of Royal Decree 9/2015, of January 16, which regulates the conditions of application of community regulations on hygiene in primary agricultural production, or in the corresponding regional register, or in the Register of Livestock Farms (REGA) provided for in article 3 of the Royal Decree 479/2004, of March 26, which establishes and regulates the General Register of livestock farms, or cooperatives, agricultural transformation companies (SAT) or other agricultural groups, provided that their partners or members are holders of at least three of these farms as a whole.
b) Natural or legal persons that provide agromechanical services with agricultural machinery to agriculture, registered in the Economic Activities Tax under heading 911, under heading 912 or under heading 851.
c) The integrated treatment groups in agriculture and the livestock health defense groups. These subsidies will only be used for agricultural machinery and equipment whose use is destined to their specific activities.
2. Beneficiaries must meet the following additional requirements:
a) Be up to date with your tax obligations and with Social Security.
b) Not being considered a company in difficulty in accordance with Community guidelines on state aid for rescuing and restructuring non-financial companies in difficulty (Communication 2014 / C 249/01, of the Commission, of July 31, 2014).
c) Comply with the requirements applicable to small and medium-sized enterprises (SMEs), in accordance with the provisions of Annex I of Commission Regulation (EU) No. 651/2014, of June 17, 2014.
d) Not be subject to a recovery order pending entry after a previous decision of the Commission that has declared an illegal aid and incompatible with the internal market.
e) Having acquired the new machinery provided for in article 4, which replaces the machinery to be scrapped and which meets the requirements set forth in said article in both cases. Except in the case of the devices of article 4.1.e) where it will only be necessary to prove its acquisition.
Article 4. Eligible activity and machinery requirements.
1. The acquisition of the following machinery will be eligible:
a) Agricultural tractors.
b) The following types of automotive machines:
1.º Collection equipment.
2.º Equipment for the application of phytosanitary products.
3.º Fertilizer product application equipment.
4.º Automotive tanks for localized application of slurry.
5.º Handling and loading equipment.
c) The following machines towed and suspended from a towing vehicle:
1.º Direct seeders.
2.º Tanks for slurry and devices for their local application.
4.º Equipment for the application of phytosanitary products.
5.º Harvest and pruning waste shredders.
d) Other types of machines that have obtained the quality mark included in article 11 of Royal Decree 448/2020, of March 10, on characterization and registration of agricultural machinery, and have been certified for their performance, agronomic efficiency, or protection environmental.
e) Precision agriculture equipment. Due to the characteristics and variety of these teams, the documentary requirements will be different and will be specified in each call.
2. The subsidy will be awarded only for a single new tractor or machine per beneficiary and call, being able to scrap more than one obsolete tractor or machine of the same type as those acquired.
3. The acquired machinery must meet the following requirements:
a) Be legally marketable on the date of submission of the application provided for in article 7.
b) Tractors must be equipped with an approved protection structure.
c) The equipment described in section 1 must have been selected in accordance with the provisions of the first additional provision of this royal decree.
4. The replaced machinery must meet the following requirements:
a) Be an agricultural tractor, automotive machine, or machine towed and suspended from a tractor vehicle, of the same type as the acquired one, or an element for the distribution of slurry by plates, fan or cannon in the case of devices for localized application of slurry. In the case of handling and loading equipment, a tractor with a loader will be accepted as a substitute alternative.
b) Be in conditions of use and not of abandonment, on the date of application for the subsidy, depending on the result of the ITV, in the cases to which said requirement is applicable, in force and favorable, or with the sole defect of « non-approved protection structure »on tractors. In both previous cases, it will be admitted that the ITV is expired for a period of less than or equal to two years from the date of application for the subsidy, in the case of tractors, automotive machines and trailed machines with an ITV obligation.
c) Be delivered to an authorized center in accordance with Royal Decree 20/2017, of January 20, on vehicles at the end of their useful life, and Order INT / 624/2008, of February 26, which regulates the withdrawal electronics of decontaminated vehicles at the end of their useful life, modified by Instruction V-122 Electronic decommissioning of vehicles at the end of their useful life.
d) In the cases in which the machinery must be registered in the Official Register of Agricultural Machinery (ROMA), in accordance with Royal Decree 448/2020, of March 10, they must meet the following requirements:
1.º In the case of tractors, be registered in the ROMA with a minimum age of 15 years on January 1 of the year of the call, and must have maintained the registration in said registry in the name of the applicant, at least, from the 1 of January of the year prior to the call.
2.º In the case of automotive agricultural machines, be registered in the ROMA with a minimum age of 10 years on January 1 of the year of the call, and they must have maintained the registration in the ROMA in the name of the applicant, at least since 1 January of the year prior to the call.
3.º In the case of seeders, cisterns for the application of slurry, equipment for the application of phytosanitary products and fertilizers, they must have maintained the registration in the ROMA in the name of the applicant, at least since January 1 of the year prior to the call.
4.º In the event that the aid is directed only to the installation of a localized application of slurry in a cistern in use, it must have been registered in the ROMA in the name of the applicant, at least from January 1 of the year of the summons.
e) The antiquity of the registration in the ROMA in the name of the applicant for the aid will only be excepted in cases of transfer or change of ownership of the holding, death, permanent disability or retirement of its previous owner, or in the case of a young farmer who has had an incorporation in the last five years from January 1 of the year of the call.
g) In the cases in which the machinery must be registered in the ROMA, the corresponding withdrawal must be requested in the ROMA, and carry out the corresponding scrapping before November 15 of the year of the application. Likewise, they must permanently cancel the Vehicle Registry, if they were registered in it.
Article 5. Amount of subsidies.
1. The amount of the subsidies will be as follows, depending on the type of machinery:
a) La cuantía base de la subvención se establece en 120 euros por kilovatio (kW), de la potencia de inscripción del tractor a retirar, que conste en el Registro Oficial de Maquinaria Agrícola.
b) La cuantía base se incrementará atendiendo a la clasificación energética del nuevo tractor, de acuerdo con la metodología establecida en el anexo VIII del Real Decreto 448/2020, de 10 de marzo, con los importes siguientes:
1.º By classification in the highest category of energy efficiency (A): 3,000 euros.
2.º By classification in the second highest category (B): 2,000 euros.
3.º By classification in the third highest category (C): 1,000 euros.
c) The basic amount of the subsidy may also be increased by 2,000 euros, for complying with the new tractor acquired with the most advanced emission phase possible in its homologation in accordance with the provisions of Delegated Regulation (EU) 2018/985, of February 12, 2018, supplementing Regulation (EU) No. 167/2013 of the European Parliament and of the Council as regards the environmental efficiency and propulsion unit performance requirements for agricultural and forestry vehicles and its engines and Delegated Regulation (EU) 2015/96 is repealed.
d) The basic amount of the subsidy may also be increased by 5,000 euros if it is an electric tractor, a hydrogen fuel cell or 100% biofuels.
e) The amount of the subsidy will be increased by 3,000 euros, taking into account the safety deficiencies of the tractors withdrawn and delivered to an authorized vehicle decontamination center (CADV), established by Royal Decree 20/2017, of January 20, of decontamination of vehicles at the end of their useful life, when they are tractors registered in the ROMA before the dates of enforceability of the obligation to have approved protection structures for each group and subgroup of tractor, as set out in Royal Decree 448 / 2020, of March 10, in its annex I, which technically regulates the equipment of agricultural tractors with officially approved frames or cabins.
f) In any case, the base amount of this subsidy will not exceed 12,000 euros and the maximum amount will not exceed 20,000 euros per beneficiary, nor 30% of the total acquisition cost without VAT or IGIC. If this limit is exceeded, the amount of the aid will be adjusted to 30% of the total cost without exceeding the maximum amount.
3. Agricultural automotive machines:
a) The basic amount of the subsidy is established at 120 euros per kilowatt (kW) of the fiscal power that appears reflected in the technical sheet multiplied by 5, of the automotive machine to be withdrawn at the end of its useful life. If more than one automotive machine is scrapped, the calculation will be made on the sum of the powers of all the automotive machines to scrap.
b) The basic amount of the subsidy may also be increased by 2,000 euros, for complying with the new automotive machine acquired with the most advanced emission phase possible in its homologation in accordance with the provisions of Regulation (EU) 2016/1628, of September 14, 2016.
c) The base amount of this subsidy will not exceed 25,000 euros and the maximum amount will not exceed 27,000 euros per beneficiary, nor 30% of the total cost of acquisition without VAT or IGIC. If this limit is exceeded, the amount of the aid will be adjusted to 30% of the total cost without exceeding the maximum amount.
4. Fertilizers and application equipment for phytosanitary products:
a) The base amount of the subsidy is set at 30% of the investment without VAT, made for the new machine, and may not exceed 4,500 euros in the case of spreaders and 6,000 euros for the equipment for the application of phytosanitary products.
b) The basic amount of the subsidy may be increased by 1,000 euros if another fertilizer spreader or equipment for the application of phytosanitary products registered in the ROMA in the name of the applicant is scrapped. In any case, the maximum amount will not exceed 5,500 euros in the case of fertilizers, nor 7,000 euros for equipment for the application of phytosanitary products.
c) The amount of aid corresponding to automotive equipment for the application of phytosanitary products and fertilizer products, will be calculated as that of agricultural automotive machines, in accordance with the first paragraph of the previous section.
5. Direct seeders, slurry tanks equipped with a localized application device and localized slurry application devices to be mounted in tanks already in use, to replace application equipment with plates, fans or cannon, crushers of harvest residues and pruning remains, as well as other machines, equipment or devices established according to article 4.1.d) and e):
a) The amount of the subsidy is set at 30% of the investment without VAT or IGIC made for the new machine.
b) The subsidy may not exceed 20,000 euros in the case of seeders and cisterns for slurry, 6,000 euros in the case of devices for localized application of slurry, and 3,000 euros in shredders of harvest waste and pruning remains. .
6. Subsidies for an amount less than 1,000 euros will not be awarded, except that the aid is intended for the acquisition of a localized application device for slurry tanks or precision agriculture equipment in which case, the limit will be 600 euros.
Article 6. Call and concession regime.
1. The aid will be summoned, depending on the budgetary availability, by the Minister of Agriculture, Fisheries and Food.
2. The aid will be granted in strict order of presentation of the applications, through the electronic headquarters of the Ministry of Agriculture, Fisheries and Food, until the available funds are exhausted.
3. In each call, the delay between its publication and the opening of the application submission period may be foreseen, in accordance with the provisions of article 25.4 of Law 38/2003, of November 17, General Subsidies.
Article 7. Applications and documentation.
1. Applications will be formalized and submitted through the electronic headquarters of the Ministry of Agriculture, Fisheries and Food referred to in article 6.2, by electronic means, either by the existing obligation for the subjects referred to in article 14.2 of the Law. 39/2015, of October 1, of the Common Administrative Procedure of Public Administrations, well, for the rest of the subjects, because in attention to their professional characteristics, the requirements to impose it in accordance with article 14.3 of said rule concur.
2. The request will contain the following information:
a) Name, contact telephone, email address, NIF / NIE of the grant applicant and IBAN number of the applicant's bank account, for the practice of the notice referred to in Law 39/2015, of October 1.
b) Type of beneficiary. In the case of legal persons, it will be identified whether it is a SME or a large company.
c) The beneficiaries included in article 3.1.a) must include in their application the REGA, REGEPA or corresponding regional registry code of the exploitation owned by the applicant, or, in the case of cooperatives, SAT or other agricultural groups, REGA, REGEPA or corresponding regional registry codes of at least three farms owned by its partners or members.
d) Make, model, variant and version, energy efficiency, emission phase and net price without VAT or IGIC of the tractor or machine purchased.
e) Registration number in the ROME of the tractor or machine purchased.
f) Amount of the requested subsidy and type of tractor or machine.
g) Registration number in the ROME of the tractor or machine to be scrapped except in the case of non-registered machines, in which annex I will be presented.
3. Once the application data has been completed, a form will be generated that will need to be downloaded from the application and will contain the data mentioned in section 2. The applicant must sign and date this form and incorporate it into the electronic application together with the documents specified. in the next section.
4. The data will be supported by clear, specific and updated documentary evidence, for which purpose the following documents will be attached:
a) Accreditation of type of beneficiary:
1.º In the case of natural or legal persons that provide agromechanical services with agricultural machinery to agriculture, they must present the certificate of census registration of current date that proves heading 911, heading 912 or heading 851 of economic activities.
2.º In the case of groups of integrated treatments in agriculture and livestock health defense groups, documentation that proves the constitution and activity of the group.
b) Purchase invoice, which must include the date, stamp and signature of the point of sale and in which the following concepts must appear detailed:
1.º Identifying data of the acquirer. Indicating name and NIE / NIF of the acquirer.
2.º Make, model, version, energy classification, emission phase and chassis number of the purchased tractor, machine or device.
3.º The net price, without VAT or IGIC.
c) Technical data sheet of the acquired machine, stating the emission phase for tractors and automotive machines. In the event that it does not appear, a certificate of the emissions phase issued by the manufacturer will be delivered.
d) In the case of dragged and suspended machines to scrap not registered in the ROMA, documentation proving ownership of the equipment or machine, or, if it is not available, the completed model listed in Annex I will be provided.
e) Copy of the Technical Data Sheet of the tractor or data sheet of the machine to be scrapped, or in the case of phytosanitary application equipment and suspended fertilizers, which do not have it because they have been registered with the reason for the machine in use, responsible declaration.
f) Copy of the ITV report, if applicable, of the tractor or machine to scrap, in accordance with the provisions of article 4.4.b).
g) Commitment to destroy the replaced machinery before November 15 of the year of the application, in case of being a beneficiary of the aid. Both the destruction of the machine and, where appropriate, its removal from the ROME will be justified by documentation before November 30. The withdrawal of the slurry distribution system by plates, fan or cannon, will be justified by the presentation of annex V.
h) In cases where the machinery is registered in the Vehicle Registry of the Provincial Traffic Headquarters, a commitment to deregister the tractor or machine from said Registry.
i) Data of the bank account to receive the payment and certificate issued by the bank on the date of presentation of the documents, proving the ownership of the bank account in the name of the beneficiary.
j) In the case of legal persons, or when the representation is held by another natural person other than the applicant, if it is not recorded in the electronic proxy registry, you must present documentation proving the representation, preferably a certificate of registration in Commercial Registry, Corporation Tax: Model 200, or power of attorney of representation.
k) Application form signed and dated by the beneficiary, which will be downloaded from the application with the data collected in section 2 already pre-printed. By signing this application form, the applicant declares to know and accept the bases of the program and responsibly declare the following:
1.º Not be involved in any of the prohibitions of article 13 of Law 38/2003, of November 17, without prejudice to the provisions for tax obligations in letter l) of this section.
2.º Not being considered a company in crisis.
3.º Comply with the requirements applicable to small and medium-sized enterprises (SMEs) in accordance with the provisions of Annex I of Commission Regulation (EU) No. 651/2014, of June 17, 2014.
4.º Not be subject to a recovery order pending entry after a previous decision of the Commission that has declared an illegal aid and incompatible with the internal market.
5.º Commitment not to transmit the tractor or machinery subject to the subsidy within a period of five years, counted from the date of registration in the ROMA of the aforementioned tractor or machinery, as well as to proceed to the immediate communication to the competent authority of the autonomous community , and full refund of the subsidy granted, in the case of sale of agricultural machinery or equipment, in the five years after the granting, except in cases of force majeure or express authorization from the Administration, according to the procedure provided for in article 42 of Law 38/2003, of November 17.
l) The supporting documentation of being up-to-date in complying with tax and Social Security obligations.
m) Responsible declaration, in accordance with the model provided in annex VI, of the fulfillment of the requirement of not being a debtor by resolution of origin of reimbursement.
n) In the case of slurry location devices, Annex III will be provided for devices mounted on new slurry tanks and Annex IV for those mounted on slurry tanks in use.
ñ) If the acquisition is carried out in the form of "leasing" or "renting", the contract will be provided with the bank, in the name of the aid applicant, where the minimum duration of 5 years is established to comply with the requirement established in the Article 11.3.
o) If it is in one of the cases contemplated in article 4.4.f), a document certifying acceptance by the previous owner will be provided, with an authorization according to the model in annex VII.
p) So that it can be verified that it is a first-degree relative, if the exception contained in article 4.4 f) is to be justified, the family book or literal birth certificate will be provided that proves the affiliation of the interested party.
5. Applications will be submitted during a period that will begin with the publication of the extract of the call in the "Official State Gazette" or, in accordance with article 6, third section, at a later date, and will end on the date indicated in is, with a maximum limit of September 15 of each year in which a call is published. In the event that the call does not indicate anything, the deadline will end on September 15.
7. The publication of the extract of each call in the "Official State Gazette" will be carried out through the National Subsidies Database, once the text of the call and the information required for its publication have been submitted to it.
Article 8. Instruction and resolution
3. If the documentation provided does not meet the required requirements, the applicant will be required to, within the maximum and non-extendable period of ten business days From the day following the receipt of the request, correct the lack or submit the mandatory documents, with a warning that, if you do not do so, you will be considered to have withdrawn the request, after resolution, which must be issued in the terms provided in article 68.1 of Law 39/2015, of October 1.
7. The final resolutions will be published on the notice board of the electronic headquarters of the Ministry of Agriculture, Fisheries and Food (https://sede.mapa.gob.es/portal/site/seMAPA/navTablonAnuncios) in accordance with the provisions of the Article 45.1 of Law 39/2015, of October 1, giving the publication the effects of the notification.
Article 11. Obligations of the beneficiaries.
1. The beneficiaries will be subject to the fulfillment of the obligations contemplated in article 14.1 of Law 38/2003, of November 17.
2. Likewise, the beneficiaries must provide the Ministry of Agriculture, Fisheries and Food with all the necessary information to be able to monitor, control or evaluate these subsidies, especially the proof that the tractors or machines to be renewed were delivered to an authorized center of decontamination of vehicles, regulated in Royal Decree 20/2017, of January 20, or, in the case of machines not identified in the ROME register, the model in annex II corresponding to said machines.
3. The beneficiaries They will not be able to dispose of the new machinery for a period of five years, from the date of its registration in the Official Register of Agricultural Machinery (ROMA), unless the granting Administration grants the authorization in the terms provided by article 31.5.b) of Law 38/2003.
Fourth final provision. Entry into force and application.
This royal decree will enter into force the day following its publication in the "Official State Gazette", and will be applicable until December 31, 2023.