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Form 100. Personal Income Tax Declaration 2019 Corrective indices and reductions

Corrective indices

The program calculates and applies, based on the data recorded in the additional information, the corrective indices that are appropriate according to the characteristics of the activity carried out.

For a correct calculation of the indices for organic farming activities and for crops on irrigated lands that use electricity, you must indicate, of the total net yield, the part that comes from organic farming lands and separately from irrigated lands that use energy. electrical. If both corrective indices are applicable to cultivated lands, it must be recorded separately.

You must also differentiate whether the lands are your own or come from rented lands.

Reduction for income generated in more than two years or obtained in a notoriously irregular manner

Normally the reduction must be recorded without any sign. However, when the reduction affects a negative net return, it will be entered preceded by the sign (-).

Reduced rates

As a general rule, income must be entered in the first row of the data capture window, so that the program applies the general net performance indices included in the Order of November 27, 2018.

However, in anticipation that, due to exceptional circumstances, reduced net yield indices may be approved for some crops, types of livestock or forest species and in certain areas, additional rows are enabled in the window in which, together with the income, The specific applicable index may be indicated when it is different from the general one.