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Form 100. Personal Income Tax Return 2018
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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 regarding the activity
  4. 7.5.4.4. Criterion for the temporary 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% reduction
  12. 7.5.4.12. Reduction for taxpayers with non-exempt income of less than 12,000 euros