The climatic evolution of the current agricultural year has been characterized by an accused deficit of precipitation, so that in many areas of the national territory the lowest rainfall known in many years was recorded. This particularly intense drought situation has, in many cases, affected the rate of growth and the normal development of dry crops, as well as irrigated crops in the areas affected by the insufficiency of the water packed to meet the needs of the the demand for irrigation, well because of the sharp reduction of reserves in aquifers that provide irrigation water. Also the lack of rainfall had harmful effects on the woody crops, which have been added in many areas to those already caused by the frost. Particularly unfavourable is the incidence of this climatic adversity in extensive livestock farming, in which the absence of rain prevented the development of the grasses which form the basis of their feeding, and so it has had to be the purchase of substitute food, feed and fodder, and, in certain areas, the transport of water for livestock, which has significantly increased production costs. It should be noted that the insufficient flowering resulting from the drought is having a unique impact on beekeeping, which, with higher food costs, will have decreases in the production of honey and pollen, in circumstances of particularly unfavourable market for these products. The extreme climatic conditions that the Spanish agricultural sector is suffering this year threaten the economic viability of many farms and their own survival as productive units, which would seriously affect the economy. In the case of agriculture and the development of other sectors of economic activity related to agriculture. As a result, in order to enable the production of agricultural holdings which have suffered the effects of the drought to continue, the Government considers it necessary to adopt a set of measures, as a matter of urgency, to alleviate the effects of this important climate change, in the context of the necessary cooperation with the autonomous communities concerned. While it is true that the combined agricultural insurance plan, supported by the Ministry of Agriculture, Fisheries and Food and, where appropriate, by the regional authorities, constitutes the obligatory reference in the fight against the The extraordinary incidence of this drought advises the adoption of measures, in exceptional circumstances, which complement the action of the agricultural insurance in order to undermine the serious damage caused to the economy of the farms. Agricultural products. In this order of ideas, a line of mediation loans from the Instituto de Crédito Oficial (ICO) is established with two modalities, one of interest rates, and one reserved to situations of exceptional gravity in territorial areas and limited agricultural production, which also provides for subsidies for the depreciation of the principal. It also sets out measures to adjust the tax burden to the purchasing power of the operators concerned and to make it more flexible to comply with the obligations for payment of social security, and to exempt the holders of the irrigated farms affected by the drought of payments resulting from the use of irrigation water. In order to reduce the negative impact of drought on irrigation and improve the conditions for the use and management of water, it is planned to carry out certain hydraulic works for the modernization and improvement of irrigation. They will make it possible to save considerable savings in the water resources needed for the irrigation. To this end, these works will be declared in the general interest to be carried out in the framework of forecasts of the National Plan of Irrigation approved by Royal Decree 329/2002 of 5 April. In order to meet the water needs of livestock farms on an extensive basis, in which their usual sources of supply have been exhausted, the construction of water supplies or water supply points and, where appropriate, the improvement of water supply, is envisaged. those carried out on the occasion of previous droughts. By Royal Decree Law 1/2005 of 4 February, urgent measures were taken to alleviate the damage caused in the agricultural sector by the frost in January 2005. Subsequently, the repetition of the low temperatures throughout the month of February and in the first days of March forced to extend the temporary scope of coverage of the initially planned measures, enlargement that was carried out through of the Royal Decree Law 6/2005, of 8 April. In use of the habilitation contained in the final provision of Royal Decree Law 1/2005 of 4 February, Order TAS/899/2005 of 5 April was issued for the correct application of the measures mentioned above in the concerning the moratorium and exemption in the payment of social security contributions in the months affected. However, the intensity and uniqueness of the damage caused by the low temperatures requires the adoption of new exceptional measures of an urgent nature to restore economic normality as soon as possible in the areas affected by the frosts. This exceptional situation led to the agreement of 25 April 2005 between the Ministry of Labour and Social Affairs and the Agri-Food Federations of the General Union of Workers and Workers ' Commissions, with a view to alleviating the effects of the such weather inclement. These exceptional exceptional measures are of two kinds: on the one hand, the magnitude and peculiarity of the damage caused by the frost has shown the need to extend the labour and social security measures to subsectors. directly linked to the agricultural sector, such as those for the handling and processing of fruit and agricultural products, in which the damage caused to agricultural holdings as such by extreme adverse weather is have translated, simultaneously and in parallel, the reduction or cessation of productive activity and This is a very serious matter for the agricultural sector. On the other hand, the importance of the damage caused by the frost makes it difficult to achieve the minimum number of actual days listed for access to unemployment benefits and the agricultural income of workers. Any of the Special Agricultural Social Security Regime in the Autonomous Communities of Andalusia and Extremadura, which makes it necessary to provide urgent and transitional measures to ensure that the requirements of the workers are met (a) any agricultural land of those autonomous communities residing in the territories affected by the frosts to access these welfare benefits in the Royal Decrees 5/1997 of 10 January, and 426/2003 of 11 April. In its virtue, in use of the authorization contained in Article 86 of the Constitution, on a proposal from the Ministers of Agriculture, Fisheries and Food, Economy and Finance, Labour and Social Affairs and the Environment and after deliberation by the Council of Ministers at their meeting on 17 June 2005,

D I S P O N G O:

Article 1. Object.

1. The purpose of this royal decree is to establish support measures and, where appropriate, to grant aid to holders of agricultural holdings located in the territorial areas affected by the drought in the present agricultural year, which have (a) the production of raw materials in crops or in livestock farming, at least 20% of normal production in less-favoured areas, and 30% in other areas, in accordance with the criteria laid down in the established by the European Union.

2. By joint order of the Ministries of Agriculture, Fisheries and Food and the Environment, the Autonomous Communities and the representative organizations of the sector shall be defined, the territorial areas affected in order to be applied of the measures envisaged.

Article 2. Special tax reductions for agricultural activities.

For holdings and agricultural activities carried out in areas determined by the ministerial order in accordance with Article 1 of this royal decree, and in accordance with the provisions of paragraph 4.1. Article 35 of the Regulation on the Income Tax of the Physical Persons, approved by Royal Decree 1775/2004 of 30 July 2004, the Ministry of Economy and Finance, in the light of the report of the Ministry of Agriculture, Fisheries and Food, may, by way of exception, authorise the reduction of the net yield rates to which it is It refers to Order EHA/3902/2004, dated November 29, for which the method of objective estimation of the Income Tax of the Physical Persons and the simplified special regime of the Value Added Tax are developed for the year 2005.

Article 3. Labour and social security measures.

1. The cases of employment regulation which have their cause in the damage caused by the drought referred to in Article 1 shall be taken into account as a result of a situation of force majeure, with the resulting consequences. of Articles 47 and 51 of the recast of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995 of 24 March. The General Treasury of Social Security may exempt the employer from the payment of the contributions to the Social Security in the first case for the duration of the suspension period, and the condition of that period shall be maintained as effectively quoted. by the worker. In the event of termination of the contract, the workers ' compensation shall be borne by the Salarial Guarantee Fund, subject to the legally established limits.

In cases where the suspension of contracts or the temporary reduction of the working day on the basis of exceptional circumstances is resolved, the labour authority may authorise the time when the contract is suspended. In the case of unemployment benefits, as provided for in Title III of the recast text of the General Law on Social Security, adopted by the Royal Legislative Decree 1/1994 of 20 June, which will bring its immediate cause in the drought, effects of consuming the prescribed maximum periods of perception. It may also authorise the receipt of unemployment benefits for workers included in those files which do not have the necessary periods of contribution to be entitled to them. 2. Businesses and self-employed persons, holders of agricultural holdings affected by the drought, included in any social security scheme, may apply for and obtain, on the basis of the damage suffered, a Moratorium of a year without interest in the payment of the Social Security contributions for the months of July 2005 to February 2006, both inclusive, as well as in the payment of the fees for the actual days corresponding to the same period. 3. The holders of agricultural holdings registered in the Special Agrarian System of Social Security, as self-employed persons, or in the Autonomous Workers ' Regime, in the activity of agriculture, livestock, hunting and forestry, in the areas affected by the drought in the terms of Article 1, as well as agricultural cooperatives, may apply for and obtain a 50% reduction in the payment of social security contributions for common contingencies for the months of July 2005 to February 2006, inclusive, with the right to repayment of the reductions in the quotas already paid. The reduction of income in the General Treasury of Social Security as a result of the application of the reductions regulated in this section will be compensated by the General Budget of the State. 4. Social security contributions which are entitled to the benefits provided for in the preceding paragraphs and have satisfied the quotas corresponding to the exemptions, the moratorium or the reductions in question may request the refund of the quantities entered, including, where appropriate, the corresponding surcharges and costs. If the person who is entitled to the refund is liable to the Social Security for other periods, the credit for the refund will be applied to the payment of outstanding debts with the Social Security in the form that is legally applicable.

Article 4. Exemption from levies on the availability of water for irrigation.

In the financial year 2005, for the irrigated agricultural holdings referred to in Article 1.2, the following exemptions are granted: (a) the fee for the use of the water and the regulatory fee established in the Recast of the Water Law, approved by the Royal Legislative Decree 1/2001, of July 20.

(b) The contributions corresponding to the fixed and variable operating costs of the water-driving tariff included in paragraphs (b) and (c) of Article 7.1 of Law 52/1980 of 16 October 2001 on the regulation of the economic regime for the use of the Tajo-Segura aqueduct.

The taxable persons of the levies indicated that they have fully or partially satisfied the corresponding quotas will have the right to ask for the refund of the quantities entered.

Article 5. ICO mediation loans.

1. The ICO is instructed, as a financial agency of the State, to establish a line of mediation loans for an overall amount of 750 million euros, which can be extended by the Ministry of Economy and Finance, according to the assessment of the damage and the resulting claim.

2. This line of loans is intended for the holders of holdings of bovine, ovine, caprine, equine and porcine animals on an extensive basis or from apiculture holdings, in order to meet the additional costs of feeding livestock and other (a) the drought, as well as those of dried agricultural holdings affected by the drought in accordance with Article 1, or of irrigation which have had reductions in the irrigation water allocations of at least 20 per cent of the In the case of the Commission, the Commission has taken a number of measures to improve the laid down in Article 1. 3. The holders of the previously mentioned extensive livestock holdings and of the agricultural holdings of secano must undertake to subscribe to the corresponding insurance covering the risk of drought for the next campaign to be beneficiaries of these loans. Failure to comply with this commitment will result in the loss of bonuses or, where appropriate, grants linked to loans. 4. The terms of the loans shall be as follows:

(a) Maximum amount: as determined by the Ministry of Agriculture, Fisheries and Food.

b) Deadline: five years. Where appropriate, a year of absence may be included for the principal payment. (c) Interest: the type of transfer of the ICO to the financial institutions will be fixed and equal to that established by the ICO for the fixed rate loans under the same terms and conditions of absence. (d) Intermediation margin: up to 0.75%. (e) Payment dates: annual interest rate and for the principal's write-downs. f) Vigency of the line: until 31 December 2005.

5. The Ministry of Agriculture, Fisheries and Food will benefit from its budgets the nominal annual interest rate by up to two percentage points, without exceeding 50% of the interest rate that would result for the beneficiary without compute grants.

6. The Ministry of Agriculture, Fisheries and Food will be able to subsidize the cost of the guarantees of the State of the State of Agricultural Caution, in the event that they are necessary for obtaining the loans, under the conditions and up to the limits to be determined. 7. In cases of particularly serious incidence of drought in the extensive farming and beekeeping sectors, in certain territorial areas, the Ministry of Agriculture, Fisheries and Food may partially subsidise the the amount of principal repayment of the loans under the conditions to be determined by this ministerial department. 8. The subsidies linked to these loans will be compatible with those that can be regulated by the Autonomous Administrations, both in order to reduce the interest rate to the beneficiary and, where appropriate, to undermine the payment of amortizations of principal. 9. The Ministry of Agriculture, Fisheries and Food may modulate interest subsidies and, where appropriate, the minorations of principal redemptions, from their budgets, according to objective criteria that will prioritize the insured persons. in the combined agricultural insurance plan and may also take into account the dedication and provenance of the income of the holders, the productive orientation of the holdings and the system of affiliation to social security. 10. For the purposes of crediting the condition of the beneficiary of this line of loans, as well as the maximum amount of the corresponding loan, the interest rate subsidy and, where appropriate, the subsidies to undermine the principal, will be required. presentation of a certificate of recognition of rights issued by the competent authority.

Article 6. Construction of water utilities or water supply points for extensive livestock farming.

In order to meet the water needs of the extensive farming livestock farms where the drought has exhausted its usual sources of supply, the Ministry of Agriculture, Fisheries and Food is authorised to carry out, on an emergency basis, the necessary works to build water supply points or to improve the existing ones, after a favorable report issued by the Ministry of the Environment within the maximum period of 10 days, of which they will be beneficiaries of the municipalities concerned. These works will have the consideration of those provided for in Article 61.a) and agree to the Law on Agrarian Reform and Development and will be financed from the budgets of the Ministry of Agriculture, Fisheries and Food up to a maximum amount. of EUR 5 million.

The Ministry of Agriculture, Fisheries and Food, in coordination with the autonomous communities, will articulate the application of the provisions of the previous paragraph.

Article 7. Urgent hydraulic works for the improvement and modernization of existing irrigation.

1. The works for the improvement and modernisation of the regadios listed in the Annex are declared in the general interest.

2. The works listed in the Annex shall bear the following statements:

(a) The public utility for the purposes provided for in Articles 9, 10 and 11 of the Compulsory Expropriation Act of 16 December 1954.

(b) The urgency of the effects of the occupation of the affected goods referred to in Article 52 of the Law on Compulsory Expropriation.

3. This declaration of general interest will permit the forced expropriations required for such works and the urgent occupation of the affected goods.

Article 8. Use of interbasin connection infrastructures.

The connection infrastructure between the Negratin reservoir and the Almanzora Cuevas reservoir may be used during the years 2005 and 2006 for the transactions regulated in Section 2. of Chapter III of Title IV of the text. recast of the Water Law, approved by Royal Legislative Decree 1/2001, of July 20.

Without prejudice to the provisions of Article 69.3 of the recast of the Water Act, the financial economic regime applicable to these transactions for the use of the infrastructure shall be that laid down in the special rules. which regulate the said transfer.

Article 9. Arrangements for procurement.

May have the emergency consideration, for the purposes set out in Article 72 of the recast of the Law on Public Administration Contracts, approved by the Royal Legislative Decree 2/2000 of June 16, the works carried out under this royal decree law, as well as the actions resulting from the declaration of exceptional situations governed by Article 58 of the recast text of the Law of Waters, approved by the Royal Legislative Decree 1/2001, of 20 July, whichever is the amount.

Article 10. Collaboration agreements.

The Ministry of Agriculture, Fisheries and Food and the ICO will sign the appropriate collaboration agreement to determine the conditions for granting the ICO line loans provided for in this royal decree and the payment of the subsidies linked to these. In addition, the Ministry of Agriculture, Fisheries and Food will be able to sign a collaboration agreement with the State-owned Agricultural Guarantee Company to establish the conditions for granting the guarantees that will be necessary for the (i) obtaining loans from the ICO line and the payment of subsidies from the Ministry of Agriculture, Fisheries and Food at the cost of these guarantees.

Article 11. Coordination of actions.

Government delegates in the autonomous communities will coordinate with the ministerial departments, the autonomous communities and the local authorities concerned with the monitoring and implementation of the measures taken in relation to the drought.

Additional disposition first. Limits of the aid.

The value of the aid granted under this royal decree may in no case exceed the difference between the value of the damage produced and the amount of other aid or compensation declared compatible or which, by the same concepts, could be granted by other public bodies, national or inter-national, or correspond to the existence of insurance policies.

Additional provision second. Budget appropriations.

The financing of the actions carried out by the Ministry of Agriculture, Fisheries and Food, in accordance with the provisions of this royal decree, will be carried out by appropriations from the department itself. (a) make the necessary credit transfers without any application of the limitations laid down in Article 5 (2) (a) of Law 47/2003 of 26 November, General Budget, in respect of the carrying out of transfers of credit from capital operations to current operations.

The decreases in income that occur in the Hydrographic Confederations as a result of the exemptions provided for in Article 4 of this royal decree will be compensated, by 50 percent, from the Fund of contingency for budgetary implementation.

Additional provision third. Advances in aid linked to certain loans for the improvement and modernisation of agricultural structures.

In the municipal terms affected by the drought, in preference, the total amount of the total amount of the aid for the repayment of the principal of the loans granted to the country may be paid in advance. Royal Decree 613/2001 of 8 June for the improvement and modernisation of the structures for the production of agricultural holdings, of those dossiers for which the corresponding final certification of commitments is available and making investments.

Additional provision fourth. Cross-compliance of aid.

The effectiveness of the aid regulated in this royal decree is conditional on the favourable decision of the European Commission on its compatibility with the Community legal order.

Additional provision fifth. Extension of the functional scope of the work and social security measures foreseen in the Royal Decrees Laws 1/2005, of 4 February, and 6/2005, of 8 April.

1. The work and social security measures laid down in Article 5 of the Royal Decree Law 1/2005 of 4 February, adopting urgent measures to alleviate the damage caused in the agricultural sector by the frosts in the month of January 2005, with the temporary extension to the months of February and March 2005 established by the Royal Decree Law of 8 April 2005, and in the territorial field established by the Order APA/1109/2005, of 25 April, will apply, with the temporary and territorial limits prescribed in those rules, to damage caused by frost in the volume of activity and work on the activities of the handling and processing of agricultural products.

2. In accordance with the provisions of the previous paragraph, the dossiers for the regulation of employment which have their cause in the damage to the agricultural sector caused by frost during the months and in the territories concerned, and their consequent impact (a) direct participation in the activities of the handling and processing of agricultural products will be considered as a force majeure situation where the loss of activity and work in the activities concerned are credited; apply the measures set out in Article 5.1 of the Royal Decree Law 1/2005 of 4 February 2005, its own terms and in accordance with the implementing rules laid down in the field of social security by Order TAS/899/2005 of 5 April. 3. The measures of moratorium on the payment of the social security contributions provided for in paragraph 2, as well as the procedures for the return of the amounts paid as referred to in paragraph 3, both of Article 5 of the Royal Decree Law 1/2005, of 4 February, shall be fully applicable in the functional field provided for in paragraph 1 of this additional provision, in accordance with the terms laid down by Order TAS/899/2005 of 5 April.

Additional provision sixth. Reduction of the minimum number of actual days listed for access to unemployment benefit or agricultural income in favour of agricultural workers affected by the frost.

1. Employed persons of an eventual nature included in the Special Agrarian System of Social Security of the Autonomous Communities of Andalusia and Extremadura, residing in the territorial area affected by the frosts to which they make The Royal Decree Laws 1/2005 of 4 February 2005 and the Royal Decree of 8 April 2005, which is set out in Order APA 1109/2005 of 25 April 2005, may be eligible for the unemployment benefit which is governed by Royal Decree 5/1997 of 10 January 1997, or the agricultural income that is regulated by Royal Decree 426/2003 of 11 April, even if they do not have a cover in the Special Agricultural Social Security Scheme the minimum number of actual days listed in Article 2.1.c) or Article 2 (2) (d) of the said royal decrees, respectively, provided that they are covered by the Special Scheme Agriculture of Social Security a minimum of 25 real days listed in the 12 calendar months immediately prior to the unemployment situation, meet the rest of the required requirements and request it in the 365 days following the entry into force of this royal decree law.

2. Where the provisions of paragraph 1 of this additional provision apply, a number of 35 actual days listed for the purposes of the following shall be deemed to be accredited:

(a) Article 5 (1) (a) of Royal Decree 5/1997 of 10 January 1997.

(b) Articles 4.1 and 5.1.a) of Royal Decree 426/2003 of 11 April.

3. For applications submitted within 365 days following the entry into force of this royal decree law at the territorial level referred to in paragraph 1 of this additional provision:

(a) In order to apply the first transitional provision of Royal Decree 5/1997 of 10 January, a minimum number of 25 days, listed in the form provided for in that provision, must be completed.

(b) In order to apply the provisions of paragraph 2 of the second transitional provision of Royal Decree 5/1997 of 10 January, when a number equal to or greater than 25 listed days is credited, a number shall be deemed to be of 35 days listed.

Additional provision seventh. Arrangements for agricultural cooperatives located in the affected areas.

Agricultural cooperatives with a tax domicile in the territorial areas referred to in Article 1 of this royal decree law and article 1 of the Royal Decree Law 1/2005 of 4 February adopting urgent measures to alleviate the damage caused by the frost in January 2005, in respect of the operations carried out by non-partners within the year 2005, whichever is the beginning of the tax periods which supplement that period, they shall have the following scheme: (a) the ceiling referred to in Article 93 (4) of Law 27/1999, of 16 July, Cooperatives shall not apply.

(b) The ceiling referred to in Article 13 (10) of Law No 20/1990 of 19 December 1990 on the tax arrangements of cooperatives shall not apply without determining the loss of the cooperative condition. particularly protected, without prejudice to the determination of these operations to determine extra cooperative returns. (c) Such limits shall apply for cooperative operations with non-member third parties carried out during the remainder of the tax period which, where appropriate, is not included in the year 2005.

First transient disposition. Applications for unemployment benefit and agricultural income, submitted prior to the entry into force of this royal decree, by the temporary workers included in the Special Agrarian System of the Social Security of the Communities Autonomous regions of Andalusia and Extremadura residing in the territorial area affected by frost.

The provisions of the sixth provision of this royal decree will also apply to the workers referred to in that provision, between 1 January 2005 and before the entry into force of this royal law. decree law, the application of the unemployment allowance which regulates Royal Decree 5/1997 of 10 January, or the agricultural income which is regulated by Royal Decree 426/2003 of 11 April, provided that they submit a new application on the basis of the entry into force of the this royal decree law.

Second transient disposition. Extension and reopening of time limits for other provisions.

1. The deadline for the provision of funds for the ICO loans provided for in Article 6.3.e of Royal Decree Law 1/2005 of 4 February 2005 is extended until the day on 15 November 2005. In the agricultural sector due to the frost in January 2005.

2. By way of exception, a second deadline for the submission of applications for aid for the acquisition of old tractors with new models is set for 2005, as set out in Royal Decree 178/2005 of 18 December 2005. (a) the Commission has taken the view that the The period for the submission of applications shall be open from the day following the publication of this royal decree and shall end within one month from the same date and shall apply only to the present financial year. 2005.

Final disposition first. Competence title.

This royal decree is issued pursuant to Article 149.1.1., 7. ª, 13, 14. and 17. ª of the Constitution, which confers exclusive competence on the State on the regulation of basic conditions on equal rights. of the Spanish, bases and coordination of the general planning of the economic activity and the regime of the Social Security.

Final disposition second. Powers of development.

The government and the various ministers of the ministerial departments, in the field of their competences, will dictate the necessary provisions and set the deadlines for the implementation of the provisions of this royal decree.

Final disposition third. Entry into force.

This royal decree law will enter into force on the same day as its publication in the "Official State Gazette".

Given in Madrid, on June 20, 2005.

JOHN CARLOS R.

The President of the Government, JOSÉ LUIS RODRÍGUEZ ZAPATERO

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