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The net yield rates applicable in 2021 for agricultural and livestock farming activities affected by exceptional circumstances are reduced and the corrective rates for feed purchased from third parties and for crops on irrigated land using electricity for this purpose are amended.

Personal Income Tax.

For the tax period 2021:

  • Reduction of net yield rates:

    The net yield rates are reduced for those agricultural and livestock farming activities that were affected by exceptional circumstances in the development of their activity and which determine the net yield in accordance with the objective assessment method.

  • Corrective indices:

    The corrective index for feed purchased from third partiesis modified from 0.75 or 0.95 in the case of intensive pig and poultry farming activities to 0.5 for all activities.

    The corrective index for crops grown on irrigated land using electricity for this purpose shall be 0.75 and shall be applied when the crops are grown, in whole or in part, on irrigated land, provided that the taxpayer, or the irrigation community in which he participates, is registered in the territorial register corresponding to the excise office referred to in Article 102.2 of Law 38/1992, of 28 December 1992, on Excise Duties.

    When it is not possible delimit said earnings, this rate will be applied on the result of multiplying the earnings from all crops by the percentage that it entails the surface area of the cultivations in irrigated crops using electrical, for this purpose, electricity on the total surface area of agricultural exploitation.

Orden HFP/413/2022, de 10 de mayo,

por la que se reducen para el período impositivo 2021 los índices de rendimiento neto y se modifican los índices correctores por piensos adquiridos a terceros y por cultivos en tierras de regadío que utilicen, a tal efecto, energía eléctrica aplicables en el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas para las actividades agrícolas y ganaderas afectadas por diversas circunstancias excepcionales.