The objective of the aid of the Environment Action Plan "PIMA Tierra", which is part of a broader strategy, designed and implemented by the Ministry of Agriculture, Food and Environment, and which covers other areas, the purpose of which is to significantly reduce emissions of air pollutants, mainly particulate matter, as well as CO_{2 emissions} by renovating the current agricultural tractors fleet by more efficient and lower environmental impact models available in the Spanish market.

All this, through the inclusion of a series of measures that are framed within the policies of the Government of the Fight against Climate Change, to which the revenues from the corresponding auctions will be devoted of allowances to be made.

The Spanish tractor park is very old. More than 55% of the tractors used in Spanish agriculture are older than 16 years old. Precisely, these tractors are one of the main responsible for air pollution in the Spanish countryside.

Through this "PIMA Earth" Plan, the implementation of the set of measures to boost the environment begins. In particular, those provided for in this royal decree are intended to encourage, together with the commercial effort of manufacturers, importers and marketers, the acquisition of these vehicles, meeting the objective of reducing emissions CO₂ in the diffuse sectors, and at the same time, the particle emissions, which are precisely, the pollutants that affect in a more direct way to health, according to what the World Health Organization has exposed.

With the present renovation of the agricultural tractor park, a significant reduction in particle emissions is expected. Taking as a reference the emissions of European standards, the average reduction per replaced tractor will be 94% of particulate matter, as well as 15 -20% of CO₂ emissions per tractor.

This will help the Government of Spain, the Autonomous Communities and the municipalities to comply with their commitments under Directive 2008 /50/EC of the European Parliament and of the Council of 21 May 2008 on the quality of ambient air and a cleaner atmosphere in Europe, and those relating to the reduction of CO₂ from diffuse sectors, in the framework of the objectives set by the European Union for the horizon 2020.

At the same time, the "PIMA Earth" Plan presents very important economic and social benefits by contributing to stimulate the market for this type of tractors, generating economic growth and employment, and above all, rejuvenating the park of these vehicles, replacing obsolete tractors with new ones, with better environmental performance, with technological innovations that allow greater road safety and for the operator.

The environment for the marketing of tractors is currently very unfavourable and this is reflected in a decrease of 49.80% of the registration of new tractors in the Official Register of Agricultural Machinery (ROMA) since 2007 2012. The "PIMA Tierra" Plan will also help to foster a growth in the market that will have a multiplier effect on more Spanish business sectors: insurers, finance, workshops, components, etc., enabling economic reactivation of all of them.

In addition, this "PIMA Tierra" Plan will help Spain to consolidate itself as one of the most energy efficient markets with the least environmental impact of Europe.

The "PIMA Tierra" Plan is part of the Government's strategy to support the self-employed and small and medium-sized enterprises dedicated to agricultural labor, employment generators, and economic growth in the country, since they are the main plaintiffs. of these types of tractors and main beneficiaries of such aid.

This aid is in the framework of European aid for these purposes and is covered by Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the the common market pursuant to Articles 87 and 88 of the Treaty. The aid may also be co-financed with Community funds under some of the Operational Programmes of the European Regional Development Fund (ERDF). The full implementation of the management and control mechanisms included in the Operational Programmes and instruments applicable to the Fund is therefore included.

The "PIMA Earth" Plan is addressed to agricultural and forestry tractors, registered in the ROMA and therefore dedicated to their use in agricultural activity.

In order to be eligible for the "PIMA Earth" Plan, we will have to discharge in the ROMA of the province where they are registered, the tractors to replace, and deliver these for their correct environmental treatment and their recovery, having (a) to be registered in the relevant provincial ROME before 1 January 1999, which means that tractors whose approval was granted before the entry into force of Directive 2000 /25/EC of the European Parliament and of the European Parliament of the European Parliament and of the European Parliament Council of 22 May 2000 on the measures to be taken against gas emissions pollutants and particulate pollutants from engines for the purpose of propelling agricultural or forestry tractors and amending Council Directive 74 /150/EEC. And by holding the purchaser of the tractor liable for the ownership of the tractor to be reached.

Therefore, this royal decree is intended to establish the regulation of the granting of aid for the achatarrement of tractors of more than 15 years of age and its replacement by new tractors, whose type-approval complies with the provisions of Directive 2003 /37/EC of the European Parliament and of the Council of 26 May 2003 on the approval of agricultural or forestry tractors, their trailers and their interchangeable towed machinery, and the systems, components and technical units of such vehicles and for which the vehicle is Directive 74 /150/EEC, and in accordance with its power, would have to comply with the Euro IIIA, IIIB and IV phase of emissions, provided that the acquisition is accompanied by the final discharge, with accrediting and ownership accreditation by the beneficiary of the aid, of a tractor which meets certain requirements. The beneficiary shall be the holder of the new tractor and the tractor to be reached.

Likewise, and in order to reduce CO₂ emissions to the atmosphere resulting from lower diesel consumption, they will have a complement to the basic amount of the aid, new tractors purchased with the aid to the Achatarrement, depending on its category derived from its energy efficiency.

The specificity of the activity object of support and the existing reasons of environmental, energy, social and economic interest for the Ministry of Agriculture, Food and Environment to carry out the above mentioned grants, do not allow the promotion of competitive competition, and therefore aid must be used by the direct grant scheme.

In the light of budgetary resources, the granting of such aid will be carried out by the General Administration of the State, centrally. In accordance with the Constitutional Court's doctrine, centralised management is shaping as the most appropriate means to ensure the same possibilities of obtaining and enjoyment by its potential recipients throughout the territory. (a) national, by establishing uniform criteria for access to aid, while at the same time being a necessary means of preventing the overall amount of such aid from exceeding the budgetary resources allocated to the sector, and all in conjunction with the special circumstances surrounding this rule and that require their adoption and management as agile as possible.

This royal decree is issued in accordance with the provisions of Article 149.1.13. and the 23rd of the Spanish Constitution, which attributes to the State exclusive competence on the basis and coordination of the general planning of the activity. economic and basic legislation on environmental protection.

In its virtue, on a proposal from the Ministry of Agriculture, Food and the Environment, and after deliberation by the Council of Ministers, at its meeting on March 7, 2014,

DISPONGO:

Article 1. Object and scope of application.

1. It is the object of this royal decree to establish the regulation of the granting of aid for the achating of agricultural tractors aged over 15 years and the acquisition of tractors engaged in agricultural activity, in which the type-approval has been complied with in accordance with Directive 2003 /37/EC of the European Parliament and of the Council of 26 May 2003 on the approval of agricultural or forestry tractors, their trailers and their machinery interchangeable towed, as well as the systems, components and technical units of such vehicles and by the the repeal of Directive 74 /150/EEC, and in particular with the emission phases: Phase IIIA, Phase IIIB and Phase IV, of the same, as well as the set of requirements set out in this standard.

2. The aid shall be granted for the removal of old agricultural tractors and their replacement by new tractors, and the applications for which have been registered in the electronic grant management system before 31 December 2014, except for: the prior exhaustion of the budget, as provided for in this provision.

Article 2. Beneficiaries.

1. They may be beneficiaries of the aid provided for in this royal decree:

(a) Natural persons, holders of an agricultural holding.

b) The natural persons who are listed in the Autonomous Social Security regime. In the case of self-employed professionals, they will have to be discharged from the Census of Employers, Professionals and Reholders, in agricultural activities.

c) Private companies with their own legal personality and their corresponding Fiscal Identification Number, dedicated to agricultural activity.

d) Agricultural cooperatives, cooperatives of community exploitation of the land, cooperatives of associated work whose main activity is the agrarian and Agrarian Transformation Societies (SAT), registered in the corresponding official records.

2. Persons in whom one of the circumstances listed in Article 13 (2) and (3) of Law 38/2003, of 17 November, General of Grants, shall not have the status of beneficiaries.

Article 3. Eligible concepts.

1. The aid shall be used for the operation of tractors for agricultural use and for the purchase of a single new tractor of the same use, which at the time of type-approval meets the stage IIIA, IIIB or IV of emissions, in accordance with the Directive 2000 /25/EC of the European Parliament and of the Council of 22 May 2000 on the measures to be taken against the emission of gaseous pollutants and particulate pollutants from engines intended for use in the propelling agricultural or forestry tractors and amending Council Directive 74 /150/EEC.

2. It shall be necessary for the acquirer of the tractor to be eligible for aid, a tractor whose first entry in the Official Register of Agricultural Machinery (ROMA) is before 1 January 1999.

The beneficiary of the aid must credit the final discharge in the ROMA by submitting the corresponding certificate.

3. In any event, the acquisition of the tractor liable for aid and the issue of the certificate of the discharge of the tractor to be carried out in the ROMA must not have been produced before the entry into force of this royal decree.

4. It is limited to a single new tractor for which aid can be obtained from each beneficiary, irrespective of whether more than one tractor can be reached.

Article 4. Amount of aid.

1. The basic amount of the aid is set at EUR 70 per horse of steam (CV), of the power which is recorded in the Official Register of Agricultural Machinery (ROME), relating to the tractor which is achating.

2. The total amount of the aid corresponds to the basic amount of the aid, which may be increased by reference to the energy efficiency of the new tractor, in accordance with the methodology developed by the Institute for Diversification and Energy Saving (IDAE) and the Agricultural Mechanics Station, at the initiative of the Ministry of Industry, Energy and Tourism and the Ministry of Agriculture, Food and Environment, with the following amounts:

a) By classification in the highest category of energy efficiency (A): 2,000 euros.

b) By ranking in the second highest category (B): 1,000 euros.

3. In order to obtain this subsidy, the applicant may take more than one tractor and purchase a single new tractor. The basic amount of this aid shall not exceed EUR 7,000 per beneficiary and the total amount of aid shall not exceed EUR 9 000 per beneficiary.

Article 5. Requirements and commitments of beneficiaries.

1. To access the regulated aid in this royal decree is necessary:

(a) Do not dispose of the new tractor for a period of five years, counted from its registration in the Official Register of Agricultural Machinery (ROMA). In the event of non-compliance, the beneficiary shall reintegrate the amount of the aid obtained and the corresponding interest to the Treasury, unless the granting authority grants the authorization in the terms provided for in the article. 31.5.b) of Law 38/2003.

b) Not having business consideration in crisis.

(c) Credit or, where appropriate, provide a statement responsible for being aware of the tax obligations and the Social Security, in accordance with the current regulations. Also, in the case of foreigners, with the fulfilment of the obligations established in matters of residence and work authorization.

d) Not having been sanctioned for environmental crimes or violations or against the Public Finance, in the last five years.

Article 6. Requirements of the tractor.

1. The tractors which are to be reached must:

a) Having a first registration date as high in the ROMA prior to January 1, 1999.

(b) Being registered in the ROME during the last year under the ownership of the aid applicant, except in cases of transmission or change of ownership of the holding, death, permanent invalidity or retirement of his/her the former holder, or in the cases of first incorporation of young people to the ownership or co-ownership of the agricultural holding. This requirement shall also be required for the partners of cooperatives and agricultural processing companies covered by Article 1 (d)

c) Be in conditions of use and not of abandonment with the vehicle technical inspection sheet (ITV) in force, or with an inspection whose only defect is "unapproved protection structure".

d) Be delivered to an approved treatment centre or reception facility, regulated in Royal Decree 1383/2002 of 20 December on the management of vehicles at the end of their useful life, and in Order INT/624/2008, 26 February, which regulates the electronic discharge of uncontaminated vehicles at the end of their useful life.

e) Causing a definitive low in the ROMA, with an annotation stating that its holder has received this line of aid. It shall also cause a final discharge in the vehicle register if it is registered in the vehicle register.

Article 7. Requirements of the new tractor.

The new tractor must meet the following requirements:

(a) Meet, at the time of its type-approval with stage IIIA, IIIB or IV of emissions, in accordance with the provisions of Directive 2000 /25/EC of the European Parliament and of the Council of 22 May 2000 on the measures to be taken against emissions of gaseous pollutants.

b) Being acquired at a later date than the help request.

c) To be registered, on the basis of a new machine, in the corresponding ROMA, in accordance with the provisions of Royal Decree 1013/2009, of 19 June, of characterization and registration of the agricultural machinery.

Article 8. Concession and financing arrangements.

1. These aids will be granted directly, in accordance with Articles 22 and 28 of Law 38/2003 of 17 November, General of Grants, and Chapter III of Title I of the Regulation of Law 38/2003 of 17 November, General of Grants, approved by Royal Decree 887/2006 of 21 July.

The total amount of the aid to be granted will amount to a maximum of EUR 5 million, and the corresponding applications will be met by rigorous order of presentation in the electronic management system, established in the Article 10, until the exhaustion of funds.

2. The financing of the aid will be made from the budget appropriations of the Ministry of Agriculture, Food and the Environment, for which the budgetary changes resulting from the budget will be implemented. as set out in Law 47/2003 of 26 November, General Budget.

3. The aid falls within the scope of Article 19 of Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in the light of the Articles 87 and 88 of the Treaty.

4. In the case of actions co-financed with Community funds, Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common and general provisions shall also apply. on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and others; and Regulation (EU) No 1301/2013 of the European Parliament and of the Council of 17 December 2013 on the European Development Fund Regional; as well as other regulations in force in this area.

5. Information on grants of grants made under this standard shall be communicated to the National Grant Database in the terms of this obligation of communication under Article 20 of the Law. 38/2003, of 17 November, General of Grants and other regulations of development of such obligation ".

Article 9. Competent bodies to instruct and resolve the award procedure and body responsible for monitoring grants.

1. The competent authority to order and instruct the concession procedures will be the Spanish Office of Climate Change of the Ministry of Agriculture, Food and Environment.

2. The competent body to be resolved shall be the Minister for Agriculture, Food and the Environment, or, where appropriate, by delegation, in accordance with the provisions of Order AAA/838/2012 of 20 April on the delegation of powers of the Ministry of Agriculture, Food and Environment.

Article 10. Procedure for the management of aid.

1. Those interested in the aid will be able to know the updated list and location of the points of sale attached to the Plan "PIMA Tierra", as well as the vehicles susceptible of aids, in the link hosted on the website of the Ministry of Agriculture, Food and Environment.

Applications for the aid will necessarily be channelled through the points of sale of tractors previously attached to the PIMA.

2. Applications for accession may be submitted from the fifteen days after the entry into force of this royal decree.

3. They may be points of sale, attached to the Environmental Protection Plan (PIMA Tierra), the companies authorized for the marketing of tractors that operate in the Spanish State and who credit to be discharged for this purpose by means of the Identification of the establishment.

4. The accession procedure will be as follows:

(a) The point of sale of tractors wishing to participate in the "PIMA Earth" tractors plan must fill in an application for accession. The application for membership will be completed by telematic from the link indicated on the website of the Ministry of Agriculture, Food and Environment, and will be transmitted on-line, together with the documentation required.

b) Once the data and documentation provided by the point of sale have been verified, it will receive a code and the access keys to be able to operate the system of management of the available aids.

c) The point of sale of tractors, with the access keys that identify you as adhering to the "PIMA Earth" Plan, you will be able to check, in real time through the computer application created to the effect, the volume of available funds within the "PIMA Earth" plan and, where appropriate, make the corresponding aid reserve and aid application.

5. The point of sale shall, in electronic form, complete the basic data relating to the operation relating to the beneficiary, the tractor acquired and the tractor to be used for the application of the aid application.

6. After the reservation, the signed point of sale will receive an email confirming the reservation of assistance made for the corresponding application.

7. The point of sale must offer the price of the tractor applying on the invoice, before taxes, a discount equivalent to that of the aid provided for in this Plan and applying, then, after taxes, the aid of the Plan "PIMA Earth", such and as shown in the clause.

8. The invoice for the tractor purchased must also bear the name of the potential beneficiary together with the identifying data of the tractor which may be of assistance and, where appropriate, its energy class, as well as the data of the tractor low in the ROMA definitely.

9. The point of sale shall verify that the buyer complies with the requirements to be a beneficiary, provided for in this royal decree, prior to the sale of the vehicle.

10. After the tractor has been sold to the potential beneficiary, the point of sale shall then be collected from the beneficiary all the documentation referred to below:

a) Photocopy of the tax identification card where the NIF of the legal person (in force) is recorded. In the case of self-employed professionals, photocopy of the tax identification card where the NIF is included and a copy of the last payment receipt of the Economic Activities Tax.

(b) Photocopy of the "certificate of the final discharge of the tractor" in the Official Register of Agricultural Machinery (ROMA) and certificate of the corresponding delivery in an Authorized Vehicle Treatment Center (CAT).

c) Photocopy of the technical tab of the purchased tractor.

d) photocopy of the purchase invoice in which it is broken down: ex-works price, other costs, manufacturer's discount or point of sale by the PIMA Earth according to the bases, other discounts, price of the tractor before VAT or IGIC, after tax, public aid provided by the "PIMA Tierra" Plan, and total to be paid by the acquiring beneficiary. The invoice shall also include the number of frames, mark, model and version of the tractor purchased, and where applicable, its energy class and CO emissions, expressed in gr/kWh, in accordance with Directive 2000 /25/EC.

e) Photoscopy of the inscription on the ROMA of the new tractor.

(f) Statement responsible for the beneficiary of being current in the performance of the tax and social security obligations, where the amount of the aid does not exceed EUR 3 000 per beneficiary; or certification to be aware of the compliance with the tax obligations and the social security obligations, where the amount of the aid exceeds EUR 3 000 per beneficiary, in accordance with Articles 22 and 24 of the Regulation of the General Law of Grants, approved by Royal Decree 887/2006, of July 21. However, the application shall be submitted to the person concerned so that the public authorities may obtain the information necessary to verify the requirements of this call, unless the beneficiary refuses to refuse expressly this consent, then the certificates referred to in Article 22 of the Royal Decree 887/2006 of 21 July, for which the Regulation of the General Law of Grants is approved.

g) Commitment of the acquirer not to dispose of the new tractor for a period of five years, counted from its date of registration in the ROMA.

h) Statement responsible for the acquirer, not to gather the consideration of a business in crisis.

11. The point of sale should carry these documents in the IT application of the "PIMA Earth" Plan and introduce the records that were not previously included in the activation of the aid reserve, corresponding to the new tractor. Likewise, you must keep the originals of the documentation as long as you do not prescribe the right of the Administration to demand the refund as provided for in article 39 of Law 38/2003, of 17 November.

12. After the process, the point of sale will receive an email with a joint document containing the request for assistance Plan "PIMA Earth" for the acquisition of the tractor corresponding to the operation proposed.

13. The point of sale shall be printed in triplicate. This application must be signed by the beneficiary, signed and sealed by the point of sale adhered to the "PIMA Tierra" Plan, each one being left with an original. The third original copy must also be kept by the point of sale adhered to the effects of the provisions of this royal decree.

Taking into account that the maximum period between the activation of the aid reserve and the provision of the beneficiary of a tractor must not exceed 135 working days, any aid reserve with a duration of more than 150 working days, counted from the date of activation of the aid reserve, shall be automatically cancelled, after information to the point of sale.

In the event that the documentation loaded in the application does not meet the required requirements, the applicant and/or point of sale may be required to remedy the deficiency within 10 working days. Failure to comply with this time limit will result in the rejection of the corresponding application and the automatic cancellation of the activation of the aid reserve.

14. The Ministry of Agriculture, Food and the Environment will decide to grant the subsidy, in full compliance with the conditions and the documentation provided, ordering the payment of the subsidy on behalf of the beneficiary to the point for sale.

15. The payment will be made in accordance with the procedure laid down in the Resolution of 30 April 2010, together with the General Intervention of the State Administration and the Directorate General of the Treasury and Financial Policy (current Secretariat General of the Treasury and Financial Policy), on the procedure for the realization of certain payments through mediators.

16. The information on grant concessions made under this royal decree shall be communicated to the National Grant Database in the terms of the said obligation of communication under Article 20 of the Treaty. Law 38/2003 of 17 November, General of Grants, and other regulations for the development of such obligation.

Article 11. Monitoring and monitoring of aid.

1. The Ministry of Agriculture, Food and the Environment will carry out monitoring and control measures for the aid granted under this royal decree, without prejudice to the aid granted under the provisions of the Law 38/2003, dated November 17.

2. The justification for the aid shall be made, where appropriate, in accordance with the monitoring, audit and control requirements required in the programmes co-financed with the ERDF.

3. The beneficiary of the aid shall be obliged to provide the checks aimed at ensuring the correct application or action to be taken. The beneficiary will also be obliged to submit to the verification measures to be carried out by the Ministry of Agriculture, Food and the Environment and the Ministry of Finance and Public Administrations, as well as to the financial control of the the General Intervention of the State Administration and the audit control of the Court of Auditors, and, where appropriate, the rules applicable to the management of aid co-financed with the Community Funds.

4. The Ministry of Agriculture, Food and the Environment shall update the list of tractors energetically classified in accordance with the methodology referred to in Article 4.2 and shall verify their correct application in the procedure for the management of the aid. In addition, the updated relationship will be published on the MAGRAMA website, prior to the start of the application period.

Article 12. Refit.

The recovery of the amounts received by the beneficiary of the aid and the requirement of interest for late payment from the time of payment of the subsidy in the cases provided for in Article 37 of Law 38/2003 will proceed. 17 November, the refund procedure laid down in Chapter II of Title II of that Law shall apply.

Article 13. Advertising.

1. Any reference in any means of dissemination to the action covered by the aid covered by the present bases must include that it has been supported by the "ENVIRONMENTAL IMPULSE PLAN: PIMA Earth".

2. On the other hand, if the subsidy is co-financed by the ERDF, the acceptance of the aid implies acceptance of the provisions of Regulation 1303/2013 of the European Parliament and of the Council of 17 December 2013 establishing the common and general provisions concerning the European Regional Development Fund, the European Social Fund, the Cohesion Fund and others; and repealing Council Regulation (EC) No 1083/2006 on information and publicity activities to be carried out by the to carry out the Member States in relation to the Community Funds and the Regulation (EU) No 1301/2013 of the European Parliament and of the Council of 17 December 2013 on the European Regional Development Fund and other legislation in force in this field.

Article 14. Concurrency of aids.

1. The grants covered by this royal decree shall be compatible with other grants, aid, revenue or resources for the same purpose from any national, public or private authorities or authorities of the European Union or international bodies. They shall be compatible in any case with other aid or grants which the autonomous communities may establish for the same purpose.

2. In the event of a grant of subsidies from other public or public authorities or private entities, the amount of aid to be granted may not, in any event, be such that, in isolation or in combination, it exceeds the acquisition cost. of the subsidised vehicle.

3. The aid shall be granted for a single time without any duplication in the case of successive transmissions of the same vehicle.

4. In the event of a grant of subsidies from other public or public authorities or private entities, the amount of aid to be granted may not, in any event, be such that, in isolation or in combination, it exceeds the acquisition cost. of the subsidised vehicle.

Final disposition first. Competence title.

This royal decree is issued in accordance with the provisions of Article 149.1.13. and the 23rd of the Spanish Constitution, which attributes to the State exclusive competence on the basis and coordination of the general planning of the activity. economic and basic legislation on environmental protection.

Final disposition second. Entry into force.

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

Given in Madrid, on March 7, 2014.

JOHN CARLOS R.

The Minister of Agriculture, Food and the Environment,

MIGUEL ARIAS CANETE