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Form 100. Personal Income Tax Return 2023

7.4.4. Agricultural, livestock and forestry activities in objective estimation

  1. 7,4,4,1. Scope
  2. 7.4.4.2. Activity key
  3. 7.4.4.3. Criterion for the temporary allocation of collections and payments
  4. 7.4.4.4. Revenues
  5. 7.4.4.5. Reduction for the acquisition of agricultural diesel and fertilizers
  6. 7.4.4.6. Amortisation and depreciation
  7. 7.4.4.7. Corrective indices
  8. 7.4.4.8. General reduction
  9. 7.4.4.9. Reduction for young and activity-based farmers in La Palma
  10. 7.4.4.10. Extraordinary expenses due to exceptional circumstances
  11. 7.4.4.11. 30% reduction
  12. 7.4.4.12. Reduction of non-exempt income below 12,000 euros
  13. 7.4.4.13. Completion of agricultural, livestock and forestry activities