Skip to main content
Form 100. Personal Income Tax Return Declaration 2017

7.5.4. Agricultural, livestock and forestry activities in objective estimation

  1. 7.5.4.1. Scope
  2. 7.5.4.2. Activity key
  3. 7.5.4.3. Information related to the activity
  4. 7.5.4.4. Criteria for temporal allocation of collections and payments
  5. 7.5.4.5. Revenues
  6. 7.5.4.6. Amortisation and depreciation
  7. 7.5.4.7. Corrective indices
  8. 7.5.4.8. General reduction
  9. 7.5.4.9. Extraordinary expenses due to exceptional circumstances
  10. 7.5.4.10. Reduction Law 19/1995 (young farmers)
  11. 7.5.4.11. 30 percent reduction
  12. 7.5.4.12. Reduction for taxpayers with non-exempt income of less than 12,000 euros