Legal personality of the holding
The legal personality of the holding depends on the holder's status. Legal and economic responsibility for the holding is defined according to national legal regulations.
The different categories of legal personality considered are as follows:
a) Natural person:
For the purposes of the Census, the holder is considered to be a natural person when they are an individual person or a group of individual persons (siblings, coheirs, etc.) who together manage a jointly-owned holding or other group of land or livestock.
The following categories are considered:
- Natural person who is sole holder:
A natural person is considered to be a sole holder when legal and economic responsibility for the holding is assumed by a single individual and natural person who is not linked in any way to any holdings of other holders, whether by common management or similar arrangements, and can make any decision with regard to the holding by themselves.
Natural persons who are considered to be sole holders:
• A single person who bears full legal and economic responsibility for the holding.
• Several persons, including siblings, coheirs etc., who have not entered into an agreement and are not considered a group for tax or legal purposes.
• A company owned by a single natural person and therefore considered a natural person.
- Shared ownership:
Shared ownership refers to natural persons who are the sole holders of an agricultural holding which is not linked to any agricultural holdings of other holders, and who share the ownership and management of the agricultural holding. This includes spouses or close relatives who jointly own or rent a holding.
- Group holding:
A group holding is a holding owned, rented or managed by more than one natural person. Partners may also manage their individual holdings together as if they were one holding. Such cooperation must be pursuant to current legislation or a written agreement. These are entities that do not have legal personality, such as Joint Ownerships.
b) Legal person:
The holder of an agricultural holding is considered to be a legal person when legal and economic responsibility for the holding is assumed by a legal entity other than a natural person, but having the normal rights and duties of an individual, such as the ability to sue or to be sued (a general legal capacity of its own).
Legal persons are public interest corporations, associations and foundations recognised by law and private interest associations, whether civil, commercial or industrial, to which the law grants their own personality, independent of that of each of their partners.
For census purposes, the following shall be taken into account:
- Trading company : a group of persons whose partnership agreement is documented in a public deed and which, in turn, is registered in the Companies Registry is considered to be a trading company. These companies are classified into Public Limited Companies, Limited Liability Companies, Partnerships and Limited Partnerships.
- Public Entity : in this case, ownership falls to one of the different public administrations: Central, Autonomous and Local.
- Production cooperative : a group that, subject to the principles and provisions of the General Law on Cooperatives and the regulations thereof, is dedicated, as a joint venture, to the production of agricultural products.
- Other legal status : any other legal person not classified in the previous sections shall be included under this heading.