7.4.4.12.2. Corrective indices and reductions

Corrective indices

The program calculates and applies, based on the data entered in the additional information, the corrective indexes 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 land that use electricity, you must indicate, from the total net yield, the part that comes from organic farming land and separately from irrigated land that uses electricity. If both correction indices apply to cultivated land, this must be reported separately.

You must also differentiate whether the land is your own or comes from rented land.

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

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

Reduced indices

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 set out in the Order of November 27, 2018.

However, in anticipation of the fact that, due to exceptional circumstances, reduced net yield indices may be approved for certain 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 index applicable may be indicated when it is different from the general one.