The Real Decree-Law 5/2026 modifies Article 10 of the Combined Agricultural Insurance Plan published in December 2025, effective from 1 January 2026. It also amends Article 5.4 of Decree-Law 6/2024 and the Additional Provision 61 of Law 35/2006 with the same effect. These changes directly impact agricultural enterprises in Andalusia and Extremadura, strengthening access to insurance against adverse weather-related damages.
For agricultural holdings in Andalusia and Extremadura, coverage is expanded and the insurance regime for damage caused by weather phenomena is updated. Regional administrations and insurance managers must update their quoting and validation processes. Affected farmers must review their policies to ensure compliance with the new terms from 1 January. Agricultural advisors must provide information regarding the changes to the insurance scheme.
The tax team reviews your specific situation.