BOE-A-2026-6740 ·23 March 2026 ·orden Low impact
Tax

Vegetable producers in the Canary Islands: conditions and insurable assets for the Agricultural Insurance Plan

Order APA/238/2026 defines the assets, yields, and technical conditions for vegetable farm insurance in the Canary Islands under the Forty-Seventh Combined Agricultural Insurance Plan (art. 1). The regulation establishes that species listed in Annex I are insurable, whether grown outdoors or in greenhouses, as are protection or irrigation facilities that meet the requirements of Annex III (art. 1.1). Furthermore, it specifies that to insure facilities, it is mandatory to also insure the entire production (art. 1.1).

In 3 key points

  1. It is mandatory to insure the entire production in order to insure the facilities (art. 1.1). (art. 1.1)
  2. Plots belonging to the same farmer or entity must be included in a single insurance declaration (art. 4.4). (art. 4.4)
  3. Non-compliance with technical conditions allows for a reduction in compensation (art. 4.3). (art. 4.3)

How it affects those involved

For vegetable farmers in the Canary Islands, the regulation imposes the obligation to insure all productions of the same type and to group all plots into a single insurance declaration (art. 4.1 and 4.4). Failure to comply with minimum technical cultivation conditions entitles the insurer to reduce the compensation proportionally to the damage and the degree of fault (art. 4.3). Nursery plant producers must be registered in the corresponding registry to insure their plant material (art. 1.1).

Lifecycle

2026-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact