126.96.36.199.1 Full income and amortization
By placing yourself in the corresponding box depending on the crop, the type of livestock, the characteristics of the forestry activity or the service in question, the income from each one will be entered through a data capture window. of the products obtained (or services provided) in the development of activity .
Delivery of products or works, services or accessory activities
In agricultural activities, the distinction that appears on the screen between income from crops on own land and on rented land must be taken into account.
When it is not possible to delimit said income, it will be prorated based on the percentage of the leased land dedicated to each crop with respect to the total area, owned or leased, dedicated to that crop.
For each type of product, and depending on whether the income comes from crops on own land or/and on rented land, or the type of livestock operation, the following data must be delimited from the net yield whenever the right is to the corresponding corrective indices:
Part of the resulting net yield that comes from organic farming, if any.
Part of the resulting net yield that comes from irrigated land that uses electrical energy.
Part of the resulting net yield that comes from both circumstances, from organic farming and at the same time uses electrical energy for irrigation.
Transformation, processing or manufacturing activities
In the case of activities in which natural products are subjected to transformation, processing or manufacturing processes, the value, at market price, of the natural products incorporated into the process during the year, as well as that of those incorporated before, will be indicated. from January 1, 1998, when the product obtained has been transferred during the year.
Self-consumption, subsidies and compensation
To determine the total volume of income for each type of product (or services), self-consumption will be included, as well as current and capital subsidies (in the part attributable to the year) and compensation received for damages suffered by the company's products. exploitation.
The income obtained from these concepts will be attributed to the products to which the subsidies or compensation are linked.
In the event that a specific link cannot be established with a specific product, because it was granted in relation to the entire activity carried out, the amount will be distributed proportionally between each of the products, applying the following formula:
Subsidy * (Income product "X" / Total volume of income) = Attributable portion of product "X"
Capital subsidies: They are those granted to favor the establishment of the activity or the making of investments in fixed assets and will be allocated as income in proportion to the depreciation experienced in the year (amortization) for the assets financed with said subsidies.
In the case of non-depreciable assets, the subsidy will be allocated to the result of the year in which the disposal or derecognition of the assets occurs, with application in the box, of the 30 percent reduction because they are legally considered as returns obtained in a notoriously irregular manner over time.
Exploitation subsidies: They are those granted, in general, to ensure a minimum profitability or compensate for losses caused in the activity and will be fully allocated as income in the period in which they accrue.
In order to correctly apply the corrective indices on the previous net performance that corresponds to each type of exploitation, for the keys of activity "1. Agricultural and livestock likely to be included in the RE of AG and VAT P. " , "3. Independent livestock farming" and "7. Uses that correspond to the transferor in agricultural activities under sharecropping regime" , the amounts deductible in the year for amortization must be differentiated, through a data capture window, according to the part that is reasonably attributed to the different crops and farms (or services provided), in accordance with the following detail:
Elements used in agricultural activities: The amount of amortization of the fixed assets linked to the agricultural activities carried out by the taxpayer will be indicated, distinguishing, in turn, the part that corresponds to crops on own land and on rented land.
Elements used in livestock activities: The amount of amortization of the fixed assets linked to the livestock farms developed by the taxpayer will be indicated, distinguishing, in turn, the part that corresponds to intensive meat pig farms and poultry farming from the rest of the livestock farms that, in their case, are carried out.
Elements used in accessory work and services: The amount of amortization of the fixed assets linked to the work and accessory services provided by the farmer or rancher will be indicated.
Depreciation is not carried out in forestry activities.