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Form 100. Personal Income Tax Return 2025

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. Amortisation and depreciation
  6. 7.4.4.6. Corrective indices
  7. 7.4.4.7. General reduction
  8. 7.4.4.8. Reduction of young farmers
  9. 7.4.4.9. Extraordinary expenses due to exceptional circumstances
  10. 7.4.4.10. 30% reduction
  11. 7.4.4.11. Reduction of non-exempt income below 12,000 euros
  12. 7.4.4.12. Completion of agricultural, livestock and forestry activities