7.4.4. Agricultural, livestock and forestry activities in objective estimation
- 7,4,4,1. Scope
- 7.4.4.2. Activity key
- 7.4.4.3. Criteria for temporal allocation of collections and payments
- 7.4.4.4. Revenues
- 7.4.4.5. Reduction for acquisition of agricultural diesel and fertilizers
- 7.4.4.6. Amortisation and depreciation
- 7.4.4.7. Corrective indices
- 7.4.4.8. General reduction
- 7.4.4.9. Reduction for young farmers and activities in La Palma
- 7.4.4.10. Extraordinary expenses due to exceptional circumstances
- 7.4.4.11. 30 percent reduction
- 7.4.4.12. Reduction of non-exempt income less than 12,000 euros
- 7.4.4.13. Completion of agricultural, livestock and forestry activities
- For more information: Income Tax Assistant for economic activities