Key data
| Regulation | Order TED/1099/2026, of October 6 |
|---|---|
| Publication | October 21, 2026 |
| Entry into force | October 22, 2026 |
| Affected parties | Public and private forest nurseries, forestry sector companies and Autonomous Communities |
| Category | Agriculture and Fisheries |
| Repealed regulation | Order AAA/1742/2016 (obsolete tariffs) |
| Maximum discount | Up to 90% for public entities and non-profit organizations in forest genetic conservation agreements |
| Price review | Mandatory at least every 5 years |
| Payment models | 069 and 074 for non-tax revenues |
Forest nurseries—both public and private—and forestry sector companies that purchase reproduction materials from the state have new tariffs as of October 22, 2026. Order TED/1099/2026 repeals the previous Order AAA/1742/2016, whose tariffs had become outdated after a decade in force, and incorporates new species and material categories.
The change is significant: it directly affects the cost of sourcing forest seeds, fruits and plants from the state's national forest genetic resources centers, as well as forest seed laboratory analysis services.
What does this regulation establish?
Order TED/1099/2026 regulates two major blocks of public prices managed by the state in the forestry sector:
- Supply of forest reproduction materials: seeds, fruits and plants from the state's national forest genetic resources centers. New species and categories are incorporated compared to the previous regulation.
- Forest seed laboratory analysis services: technical analyses performed on forest seeds by state laboratories.
The regulation also establishes a system of tiered reductions on the base price:
| Type of entity | Required condition | Maximum reduction |
|---|---|---|
| Public entities | Action within the framework of forest genetic conservation agreements | Up to 90% |
| Non-profit entities | Action within the framework of forest genetic conservation agreements | Up to 90% |
| Other buyers (private nurseries, forestry companies) | No special condition | No applicable reduction |
Payment of public prices is made through models 069 and 074 for non-tax revenues, the standard forms of the Tax Agency for this type of settlements with the General State Administration.
The regulation also requires that prices be reviewed at least every five years, preventing the previous tariff from becoming outdated again, which remained in force for ten years without updating.
Economic and operational impact
The main economic consequence is the upward adjustment of tariffs for those acquiring forest reproduction materials or contracting analysis services from the state. Order AAA/1742/2016 had not been revised for ten years, so the gap between previous prices and new ones could be significant.
For private nurseries and forestry companies that do not meet the requirements to access reductions, the impact will be direct on sourcing costs. For regional administrations and non-profit entities operating under forest genetic conservation agreements, the reduction of up to 90% can largely neutralize the effect of the tariff update.
From an operational perspective, the change in payment models (069 and 074) requires reviewing internal procedures for processing orders and payments to the Administration, especially in companies that managed their purchases with forms linked to the previous regulation.
Who does it affect?
- Private forest nurseries that acquire seeds, fruits or plants from the state's national forest genetic resources centers.
- Public forest nurseries dependent on regional or local administrations.
- Forestry sector companies that use state-origin reproduction materials for reforestation, restoration or conservation projects.
- Autonomous Communities that acquire these materials for their afforestation or conservation programs.
- Non-profit entities working on forest genetic resource conservation under agreement with the state.
- Laboratories and technicians that contract forest seed analysis services with state laboratories.
Practical example
An Autonomous Community that acquires forest plants from the national genetic resources centers for a riparian restoration program, and that has a forest genetic conservation agreement with the state, can request the reduction provided for in Order TED/1099/2026. If the base price of the batch amounts to €10,000, the maximum reduction of 90% would allow it to pay only €1,000, paid through model 069 or 074 for non-tax revenues.
In contrast, a private nursery that buys seeds of the same species without being covered by any forest genetic conservation agreement will pay the full public price set in the new tariff, which replaces that of 2016. This nursery must update its sourcing cost forecasts for 2026 and beyond.
What should companies do now?
- Review existing contracts and orders with the national forest genetic resources centers to identify if they are referenced to the tariff of Order AAA/1742/2016, now repealed.
- Update sourcing cost forecasts for forest seeds, fruits and plants for 2026 and beyond, incorporating the new tariffs.
- Verify if you meet the requirements to access reductions (up to 90%): be a public or non-profit entity and act within the framework of a forest genetic conservation agreement.
- Update internal payment procedures to use models 069 and 074 for non-tax revenues instead of any form linked to the previous regulation.
- Plan for tariff review every 5 years: the new regulation requires updating prices within that timeframe, so it is advisable to incorporate this cycle into medium-term cost planning.
Frequently asked questions
When do the new public prices for forest seeds and plants come into force?
The new prices established by Order TED/1099/2026 came into force on October 22, 2026, the day after its publication in the BOE (October 21, 2026). Any order or request processed from that date must apply the new tariffs.
What discounts exist on public prices for forest reproduction materials?
Order TED/1099/2026 establishes reductions of up to 90% on the base price. Only public entities and non-profit entities acting within the framework of forest genetic conservation agreements can access them. Private nurseries and forestry companies without that framework pay the full price.
How are public prices for forest seeds or plants paid to the state?
Payment is made through models 069 and 074 for non-tax revenues of the Tax Agency. These models replace those that may have been referenced in Order AAA/1742/2016, now repealed.
What regulation does Order TED/1099/2026 replace and why is it being changed?
It repeals Order AAA/1742/2016, which had been in force since 2016 without tariff updates. The main reason is the obsolescence of prices and the need to incorporate new species and categories of forest reproduction materials that were not covered in the previous regulation.
How frequently will forest public prices be updated from now on?
Order TED/1099/2026 requires prices to be reviewed at least every five years, which prevents the decade-long gap that led to the repeal of the previous regulation from happening again. Sector companies must incorporate this cycle into their cost planning.
Official source
View complete regulation at official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-21940
