Pig slurry incorporation with tillage does not reduce short-term soil CO2 fluxes

Tillage and organic fertilization impact short-term soil CO2 fluxes. However, the interactive effect of these two management practices has been rarely studied under field conditions. The objective of this study was to evaluate the impact of tillage (NT, no-tillage, and CT, conventional tillage) and fertilization strategy (PS, pig slurry, and MF, mineral fertilizer) on short-term soil CO2 fluxes in a rainfed Mediterranean agroecosystem. Soil CO2 fluxes were measured several times during two tillage and pre-sowing fertilization periods in 2012 and 2013 (7 and 6 times in 2012 and 2013, respectively). In the two years studied, tillage and fertilization significantly affected soil CO2 fluxes, but the interaction between both factors was not significant. The application of PS resulted in a sharp and immediate increase in the soil CO2 flux. One hour after the application of the organic fertilizer, soil CO2 emissions increased from 0.05 to 0.70 g CO2 m−2 h−1 and from 0.08 to 0.82 g CO2 m−2 h−1 in 2012 and 2013, respectively. Unlike fertilization, 1 h after tillage similar soil CO2 fluxes were observed in CT and NT plots. However, after 7 h, larger fluxes were observed in CT compared with NT in both years. Cumulative CO2 flux during the first 24 h after fertilization and tillage was about three- and two-fold greater in PS than in MF and in CT than in NT, respectively. The results of this study showed that in rainfed Mediterranean systems, soil management and fertilization have a noteworthy impact on short-term soil CO2 losses though no interactive effects were observed between both management practices.This research was supported by the Ministry of Economy and Competitiveness of Spain (AGL2010-22050-C03-01/02; AGL2013-49062- C4-4-R) and the COMET-Global project (FACCE-JPI grant)

Simulating climate change and land use effects on soil nitrous oxide emissions in Mediterranean conditions using the Daycent model

In Mediterranean agroecosystems, limited information exists about possible impacts of climate change on soil N2O emissions under different land uses. This paper presents a modelling study with a dual objective. Firstly, the biogeochemical Daycent model was evaluated to predict soil N2O emissions in different land uses in a typical Mediterranean agroecosystem. Secondly, the study aimed to determine the impact of climate change on soil N2O emissions in different Mediterranean land uses over an 85-year period. Soil N2O emissions were measured in three land uses (cropland, abandoned land and afforested land) over 18 months (December 2011 to June 2013) in a characteristic Mediterranean site in Spain. For climate change simulations, Daycent was run with and without atmospheric CO2 enrichment using climate data from the CGCM2-A2 model. The cumulative N2O emissions predicted by the Daycent model agreed well with the observed values. The lack of fit (LOFIT) and the relative error (E) statistics determined that the model error was not greater than the error in the measurements and that the bias in the simulation values was lower than the 95% confidence interval of the measurements. For the different land uses and climate scenarios, annual cumulative N2O emissions ranged from 126 to 642 g N2O-N ha−1 yr−1. Over the simulated 85-year period, climate change decreased soil N2O emissions in all three land uses. At the same time, under climate change, water filled pore space (WFPS) values decreased between 4% and 15% depending on the land use and climate change scenario considered. This study demonstrated the ability of the Daycent model to simulate soil N2O emissions in different land uses. According to model predictions, in Mediterranean conditions, climate change would lead to reduced N2O emissions in a range of land uses.Jorge Álvaro-Fuentes acknowledges the receipt of a fellowship from the OECD Co-operative Research Programme: Biological Resource Management in Sustainable Agricultural Systems in 2013. Daniel Plaza-Bonilla received a “Juan de la Cierva” grant from the Ministerio de Economía y Competitividad of Spain. This study was also possible through funds provided by the Aragon Regional Government and La Caixa (grant GA-LC-050/2011), the Ministry of Economy and Competitiveness of Spain (grant AGL2013-49062-C4-4-R) and the COMET-Global project (FACCE-JPI grant). We are grateful to María José Salvador and Javier Bareche for laboratory assistance

Efecto interruptor de la prescripción del acuerdo de ampliación de actuaciones adoptado una vez superado el plazo máximo de duración del procedimiento de inspección: Análisis de la STS de 10 de julio de 2019, rec. núm. 2220/2017

El Tribunal Supremo viene a reiterar en esta sentencia su jurisprudencia sobre el efecto interruptor de la prescripción de las actuaciones realizadas con posterioridad al vencimiento del plazo máximo de duración del procedimiento de inspección, aplicándola igualmente al caso en que dicha actuación posterior está constituida por un acuerdo de ampliación de las actuaciones inspectoras que devino ineficaz para el fin que perseguía por haber sido adoptado o notificado una vez expirado el plazo inicial de las mismas. Introduce, sin embargo, una exigencia más, respecto de la jurisprudencia anterior, para que las actuaciones posteriores interrumpan la prescripción, y es que la Administración declare expresamente la caducidad del procedimiento de inspección, exigencia obviamente errónea al no estar el procedimiento de inspección sujeto a caducidad. El Tribunal Supremo debe, a nuestro juicio, no solo corregir en el futuro el error cometido, sino fijar de una vez por todas, conforme a su propia jurisprudencia, que, una vez superado el plazo máximo de duración del procedimiento inspector, la interrupción de la prescripción por actuaciones posteriores solo puede producirse cuando sea la propia Inspección de los Tributos la que reconozca la superación de dicho plazo

Water balance simulation of a dryland soil during fallow under conventional and conservation tillage in semiarid Aragon, Northeast Spain

The definitive version is available at: http://www.sciencedirect.com/science/journal/01671987In Central Aragon, winter cereal is sown in the autumn (November–December), commonly after a 16–18 months fallow period aimed at conserving soil water. This paper uses the Simple Soil–Plant–Atmosphere Transfer (SiSPAT) model, in conjunction with field data, to study the effect of long fallowing on the soil water balance under three tillage management systems (conventional tillage, CT; reduced tillage, RT; and no-tillage, NT). This was on the assumption that soil properties would remain unchanged during the entire fallow season. Once the model was validated with data obtained before primary tillage implementation, the differences between simulated and observed soil water losses for the CT and RT treatments could be interpreted as the direct effect of the soil tillage system. The model was calibrated and validated in a long-term tillage experiment using data from three contrasting long-fallow seasons over the period 1999–2002, where special attention was paid to predicting soil hydraulic properties in the pre-tillage conditions. The capacity of the model to simulate the soil water balance and its components over long fallowing was demonstrated. Both the fallow rainfall pattern and the tillage management system affected the soil water budget and components predicted by the model. The model predicted that about 81% of fallow seasonal rainfall is lost by evaporation in long-fallow periods with both a dry autumn in the first year of fallow and a rainfall above normal in spring. Whereas, when the fallow season is characterised by a wet autumn during the first year of fallow the model predicted a decrease in soil water evaporation and an increase in water storage and deep drainage components. In this case, the predicted water lost by evaporation was higher under NT (64%) than under RT (56%) and CT (44%). The comparison between measured and simulated soil water loss showed that the practice of tillage decreased soil water conservation in the short term. The long-term analysis of the soil water balance showed that, in fallow periods with a wet autumn during the first year of fallow, the soil water loss measured under CT and RT was moderately greater than that predicted by the model.This research was supported by the Comisión Interministerial de Ciencia y Tecnología of Spain (grants AGF98-0261-CO2-02 and AGL2001-2238-CO2-01 and PNFPI pre-doctoral fellowship awarded to the first author) and the European Union (FEDER funds).Peer reviewe

El Tribunal Supremo establece como doctrina que una vez superado el plazo máximo de duración de las actuaciones inspectoras la mera continuación de estas no interrumpe la prescripción: Análisis de las SSTS de 23 de mayo y 21 de junio de 2016 (recs. núms. 789/2014 y 1591/2015)

El Tribunal Supremo establece como doctrina que una vez superado el plazo del procedimiento inspector no cualquier diligencia o actuación posterior tiene capacidad para interrumpir de nuevo la prescripción sino solo una actuación formal de la Inspección de los Tributos poniendo en conocimiento del obligado tributario la reanudación de las actuaciones y los conceptos y periodos a que alcanzarán las que en lo sucesivo vayan a realizarse. Esta doctrina tiene gran trascendencia porque implica que, en la práctica generalidad de los casos, siempre que el incumplimiento del plazo del procedimiento inspector sea determinado por un órgano revisor, ya sea económico-administrativo o jurisdiccional, ninguna actuación posterior a la fecha de superación del plazo tendrá capacidad para interrumpir de nuevo la prescripción, pues difícilmente el órgano inspector habrá reanudado formalmente unas actuaciones que él consideraba realizadas en plazo. Esta doctrina ha llevado al Tribunal Económico-Administrativo Central a modificar su criterio anterior, lo que se ha producido en la Resolución de 5 de julio de 2016 (R. G. 35/2013)

La ocultación de los alquileres en el impuesto sobre la renta de las personas físicas: Análisis de la STS de 15 de octubre de 2020, rec. núm. 1434/2019

El Tribunal Supremo considera en su sentencia que para gozar de la reducción del 60 % de los rendimientos por arrendamiento de bienes inmuebles destinados a vivienda no es necesario que el contribuyente los consigne en su autoliquidación del IRPF, porque la expresión «rendimientos declarados» contenida en el artículo 23.2 de la Ley del impuesto sobre la renta de las personas físicas (LIRPF) no puede identificarse con «rendimientos autoliquidados», dada la distinción contemplada en la Ley General Tributaria entre «declaración» y «autoliquidación». Podrá, pues, el obligado tributario disfrutar de la reducción cuando, no habiendo autoliquidado tales rendimientos, la Administración regularice su situación tributaria, siempre que aquel declare los rendimientos en el seno del procedimiento de comprobación. En nuestra opinión, la interpretación del término «rendimientos declarados» empleada en el citado precepto ha de realizarse en su contexto propio, que no es otro que la propia LIRPF, para la cual el concepto «declaración» va unido necesariamente al de «autoliquidación». Por tal motivo nos parece desacertado el criterio establecido en la sentencia, que juzgamos forzado y artificioso, amén de contrario al sentido común. El espíritu y finalidad de la norma no apoya tampoco, a nuestro juicio, el criterio que extrae la sentencia, pues este podría inducir a la defraudación tributaria

Do no-till and pig slurry application improve barley yield and water and nitrogen use efficiencies in rainfed Mediterranean conditions?

Tillage and N fertilization strategies including mineral and organic sources need to be studied in combination given their importance on the production cost that farmers face and their potential interaction on crop performance. A four-year (2010–2014) experiment based on barley monocropping was carried out in NE Spain in a typical rainfed Mediterranean area. Two tillage treatments (CT, conventional tillage; NT, no-tillage) and three rates of N fertilization (0; 75 kg N ha−1, applied at top-dressing; 150 kg N ha−1, applied at pre-sowing and at top-dressing at equal rate), with two types of fertilizers (ammonium-based mineral fertilizer and organic fertilizer with pig slurry), were compared in a randomized block design with three replications. Different soil (water and nitrate contents) and crop (above-ground biomass, grain yield, yield components and N concentration in biomass and grain) measurements were performed. Water- and nitrogen use efficiencies (WUE and NUE) as well as other N-related indexes (grain and above-ground biomass N uptake; NHI, nitrogen harvest index; NAR, apparent nitrogen recovery efficiency) were calculated. Barley above-ground biomass and grain yield were highly variable and depended on the rainfall received on each cropping season (ranging between 280 mm and 537 mm). Tillage and N fertilization treatments affected barley grain yields. No-tillage showed 1.0, 1.7 and 6.3 times greater grain yield than CT in three of the four cropping seasons as a result of the greater soil water storage until tillering. Water scarcity during the definition of the number of spikes per m2 under CT would have compromised the compensation mechanism of the other two yield components. Pig slurry application led to the same (3 of 4 years) or higher (1 of 4 years) grain yield than an equivalent rate of mineral N fertilizer. Regardless the N origin, barley yield did not respond to the application of 150 kg N ha−1 split between pre-sowing and top-dressing compared to the 75 kg N ha−1 rate applied as top-dressing. A significant nitrate accumulation in the soil over the experimental period was observed under CT. Greater barley water use efficiency for yield (WUEy), N uptake and grain N content were found under NT than CT in three of the four cropping seasons studied. Moreover, for a given N rate, the use of organic fertilization increased significantly the WUEy as an average of CT and NT. When CT was used, a greater NHI was observed when using pig slurry compared with mineral N as an average of the four years studied. However, the use of different N fertilization treatments (rates or types) under CT or NT did not increase the NUE compared with the control. Our study demonstrates that the use of NT and the application of agronomic rates of N as pig slurry leads to greater barley yield and water- and nitrogen-use efficiencies than the traditional management based on CT and mineral N fertilization.We thank Silvia Martí, Carlos Cortés, Ana Bielsa, Maria José Salvador, Josan Palacio and Héctor Martínez for their technical assistance. Daniel Plaza-Bonilla received a Juan de la Cierva Postdoctoral Grant from the Ministerio de Economía y Competitividad of Spain. This research was supported by the Ministerio de Economía y Competitividad of Spain (grants AGL2007-66320-C02-01, AGL2010-22050-C03-01/02 and AGL2013-49062-C4). This paper has been produced within the context of the Red SIRENA network (Ref. AGL2015-68881-REDT) funded by the Ministerio de Economía y Competitividad of Spain

Desarrollo de una aplicación informática para el cálculo automatizado de indicadores ambientales en actividades agrícolas a partir de los cuadernos digitales de explotación.

En este trabajo se ha desarrollado un módulo informático capaz de calcular automáticamente la huella de carbono generada por una explotación agrícola, teniendo en cuenta los gases emitidos desde la fabricación de insumos y extracción de materias primas hasta la producción del cultivo. Este módulo se integrará en la aplicación CROPTI, una startup de base tecnológica que ayuda a los agricultores a cumplimentar diferentes estándares de trazabilidad. El procedimiento lógico que se ha elaborado para el cálculo de la huella de carbono consta de dos fases: en primer lugar, se realiza un pre-análisis de los datos brutos, obtenidos de los demás módulos de la herramienta informática, para filtrarlos y depurarlos con el fin de utilizar datos consistentes; seguidamente el software calcula la huella de carbono producida por el cultivo objetivo, en el caso de este proyecto ha sido la cebada (Hordeum vulgare L.). Los resultados se han comparado con artículos científicos directamente relacionados

Doctrina del Tribunal Supremo sobre la retroacción de actuaciones en procedimientos de aplicación de los tributos sujetos a caducidad: Análisis de la STS de 31 de octubre de 2017, rec. núm. 572/2017

El Tribunal Supremo establece en esta sentencia su doctrina sobre la retroacción de actuaciones en procedimientos de aplicación de los tributos sujetos a caducidad. Cuando la resolución estimatoria de los órganos económico-administrativos anula la liquidación por razones de forma que han provocado indefensión en el contribuyente, con la consiguiente orden de retroacción, las nuevas actuaciones no han de entenderse producidas en un procedimiento de ejecución de resoluciones previsto en el artículo 66.2 del Real Decreto 520/2005, por referirse este precepto solo a la anulación por razones de fondo, sino en el seno del mismo procedimiento de gestión en el que tuvo su origen el acto anulado, siendo el plazo para terminar este procedimiento el que restara en el procedimiento originario para dictar la correspondiente resolución desde el momento en que tuvo lugar el defecto formal determinante de la indefensión

Saltation transport on a silt loam soil in northeast Spain

16 Pags., 4 Tabls., 4 Figs. The definitive version is available at: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-145XThe Ebro River valley in Northeast Spain experiences regularly strong west-northwest winds that are locally known as cierzo. When the cierzo blows, wind erosion may potentially occur on unprotected agricultural lands. In this paper the first results of field measurements of soil characteristics and saltation transport in the Ebro River valley near Zaragoza are presented. An experiment was conducted on a silt loam soil in the summers of 1996 and 1997. Two plots of 135×180 m were both equipped with a meteorology tower, three saltiphones (acoustic sediment sensors) and ten sediment catchers. The plots were different with respect to tillage practices. One plot received mouldboard ploughing followed by a pass of a compacting roller (conventional tillage—CT), whereas the other plot only received chisel ploughing (reduced tillage—RT). Soil characterizations indicated that soil erodibility was significantly higher in the CT plots than in the RT plots. Consequently, no significant saltation transport was observed in the RT plots during both seasons. In the CT plot, four saltation events were recorded during the 1996 season and nine events during the 1997 season. Most events were preceded by rainfall during the previous one or two days, which reduced saltation transport significantly. It is concluded that the occurrence of wind erosion in the Ebro River valley depends on the timing and type of tillage, distribution of rainfall and soil-surface crusting.The WELSONS project is funded by the European Union under Contract No. ENV4‐CT95‐0182. Peer reviewe