Article 1
The measures implemented by Spain, namely the amendment to Law No 37/1992 provided for in Royal Decree-Law No 10/2000, the measures to support agricultural cooperatives provided for in Royal Decree-Law No 10/2000 and the tax measures provided for in the Order of 29 November 2000 of the Ministry of Finance, which involve applying a corrective index to feed purchased from third parties in the case of certain stockfarming activities subject to the objective assessment scheme, reducing the net yield under the scheme for the objective assessment of personal income tax for farming activities, reducing the percentage for calculating quarterly VAT payments under the simplified arrangements for certain agricultural activities, and the tax measure increasing the percentage of expenditure which is difficult to substantiate in the context of tax on personal income tax, do not constitute State aid within the meaning of Article 87(1) of the EC Treaty.