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The objective of this paper is to develop a coherent approach to describe the agri-food and other bio-based accounts in the European Union. The paper presents a case study of Spain based on a Social Accounting Matrix with a highly disaggregated agricultural account for the year 2000. The analysis of multipliers allows identifying backward and forward linkages, key sectors, and employment multipliers of the Spanish agri-food and other bio-based accounts. This analysis helps us to better understand the extended agri-food account's economic linkages. No primary agricultural account emerges as key for the Spanish economy, while the production of (renewable) energy appears the only key sector related to agri-food and other bio-based accounts. Livestock and related bio-based products present the highest backward linkages, that is, they have significant diffusion effects of activity to the whole economy. [ABSTRACT FROM AUTHOR]