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BOE-A-2026-4266 ·24 February 2026 ·orden Low impact
Tax

Orange and mandarin producers and operators: mandatory contributions for phytosanitary defence and R&D for 5 years

Order APA/121/2026 extends the Intercitrus interprofessional organisation agreement to the entire orange and mandarin sector. This obliges all producers and operators in the sector, whether members of the interprofessional organisation or not, to make financial contributions to fund phytosanitary defence, pest control, R&D, and promotional campaigns over a five-year period (Art. 3 of Law 38/1994).

In 3 key points

  1. Mandatory contributions for phytosanitary defence, pest control, R&D, and promotion for five years (art. 3 de la Ley 38/1994)
  2. Entry into force on the day following its publication in the BOE (disposición final única)
  3. Surpluses will be returned to producers and operators in proportion to the amounts contributed in the final year if not reinvested (art. 8.2)

How it affects those involved

For producers and operators in the orange and mandarin sector, the regulation imposes an obligation to pay fees to fund activities of common interest, regardless of their membership status in Intercitrus (Art. 9 of Law 38/1994). The associations comprising Intercitrus must actively collaborate in the implementation and resolution of issues among their members (Art. 7.3). Should any surplus remain after the five-year period, it shall be allocated to the interprofessional organisation's activities or returned proportionally to the contributors (Art. 8).

Lifecycle

2026-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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