BOE-A-2026-7171 ·28 March 2026 ·orden Low impact
Tax

Livestock farms: technical requirements and conditions for dead animal removal and destruction insurance

Order APA/285/2026 establishes the technical conditions and scope of application for insurance covering the costs of removing and destroying dead animals on-farm, under the 47th Combined Agricultural Insurance Plan (Art. 1). It defines the insurable species (cattle, pigs, poultry, among others) and requires farms to hold a REGA code and comply with animal movement and identification regulations (Art. 1.1).

In 3 key points

  1. Obligation to provide lidded containers with appropriate capacity at the start of coverage (Art. 1.4). (art. 1.4)
  2. Requirement of a REGA code and compliance with REMO and RIIA regulations to be eligible for insurance (Art. 1.1.b). (art. 1.1.b)
  3. Use of hydrolysis requires administrative authorisation from the autonomous community (Art. 1.6). (art. 1.6)

How it affects those involved

For production farms (cattle, pigs, poultry, etc.), the regulation mandates the provision of suitable lidded containers with capacity proportional to the farm's volume at the start of coverage, subject to territorial or species exceptions (Art. 1.4). Farms using hydrolysis systems for temporary carcass storage (pigs, poultry, and lagomorphs) must obtain administrative authorisation from their respective autonomous community (Art. 1.6).

Lifecycle

2026-03-28PublishedPublished 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