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Form 100. 2019 Personal Income Tax return

7,4,4,12. Completion of agricultural, livestock and forestry activities

Agricultural, livestock and forestry activities

If the activity is carried out through an entity subject to the income allocation regime, such as the communities of assets, the inheritance entities, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc., must not complete this section, the net yield attributed in section E "Special regimes" Income allocation system: Capital and economic activities and capital gains and losses

The key to the activity that is carried out must be indicated with the help of a selection window.

Once the activity password has been selected, a data capture window appears that includes the additional information required to calculate the net return and, where applicable, the applicable corrective indices.

  • If you have only received grants from the common agricultural policy, check the box

    This box must be marked only and only, when you have not obtained any income from the agricultural and livestock business, constituting these subsidies the only income from the activity.

    When you tick this box, the program will directly apply the 0.56 index on the amount that the taxpayer enters in the specific box of the type of product or products to which the subsidy is applied.

    If you have income from the product and subsidies on it, you must not tick this box and enter the amounts in the corresponding section, differentiating one from another.

  • Exclusive use of external means of production

    For the purposes of applying the corrective index "for the exclusive use of external means of production," this box shall be indicated when agricultural activities are carried out using exclusively external means of production, except for land and the elements associated with it permanently, such as wells, trees and constructions that form part of the operation.

    Therefore, the holder must not work personally in the activity (except for performing the tasks of management, organisation and planning of the the same), but to use the entire labour force of an outside company, and all elements of the holding, other than the land, must be contributed by third parties.

    This index will not be applied, however, in cases of rigging and similar figures.

  • Feed purchased from third parties

    When livestock activities feed cattle with fodder and other food products purchased from third parties, representing more than 50 per cent of the amount consumed. 100 For the purposes of this index, the amount of feed and other own products will be assessed according to their market value.

  • Cost of salaried staff

    For the purposes of calculating the corrective rate "for the use of salaried staff," indicate the amount paid for personnel expenses, i.e. remuneration of all types and social charges of salaried staff.

    The corrective index "for the use of salaried staff" shall not be applicable when the index is "for the exclusive use of external means of production."

  • Organic farming

    The corrective index 0.95 will be applied when the production meets the requirements established in Council Regulation (EC) 834/2007 of 28 June 2007 on the production and labelling of organic products.

  • Index for irrigated land crops using electricity to this end 

    For the purposes of applying the corrective rate for "irrigated land crops using electricity," this box will be indicated when the following requirements are met:

    The corrective index 0.80 will be applied when the crops are grown, in whole or in part, in irrigated land and consumption daily average, in terms of energy invoiced in KWh, of the monthly bill with the highest consumption, at least , 2.5 times higher than the amount corresponding to the two months of the same tax period, provided that the taxpayer, or the community of tax payers in the person participating, are registered in the territorial register corresponding to the Special Taxes management office.

    When this yield cannot be delimited, this rate will be applied to the result of multiplying the yield from all crops by the percentage that it involves the area of the crops in irrigated land that use electricity to this end on the total area of the agricultural holding.

  • Index applicable to certain forestry activities

    The corrective index 0.80 will be applied when forest farms managed in accordance with technical forest management plans, mountain management , desafrugatic plans or forest repopulation plans approved by the competent forestry authority, provided that the average production period, according to the the species in question, determined in each case by the competent forestry authority, is equal to or greater than twenty years.

    This box must only be marked when all the income obtained comes from farms and forest species that meet the requirements set out above.

    When part of the forest production meets the requirements and another part does not, the income from one and the other must be separated; And each sector will be included in the programme as if it were an independent activity.

  • First installation in a priority agricultural holding 

    In accordance with article 20 of Act 19/1995, of 4 July, on the Modernisation of Agricultural Exploitations arias (Official State Gazette of 5 July), young farmers (over 18 years old and under 40 years old) or agricultural workers may reduce the net yield of modules at 25% in the tax periods closed for the five years following the first installation as holders of a 100 priority operation, provided that it also proves the execution of an operation improvement plan.

Instalment payments and withholdings

You must enter the amount of the withholdings and payments on account and the program will transfer them to box 0599 of page 22 of the tax return.

Instalment payments (form 131 corresponding to all economic activities carried out in objective estimates) will be recorded in Section M "Income Tax and Income Tax Return" (box 0604 of page 22 of the tax return).

Criteria for temporary allocation of collections and payments 

This box will be marked by holders of agricultural, livestock or forestry activities who choose or have chosen the criterion of temporary allocation of collections and payments.

This option must necessarily refer to all the activities carried out by the same holder.

  1. 7,4,4,12,1 Full income and repayments
  2. 7,4,4,12,2. Correction and reduction indices