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Form 100. Personal Income Tax Declaration 2019 Corrective indices

  1. Use of other people's means of production in agricultural activities 

    When in the development of agricultural activities external means of production are used exclusively, without taking into account the soil, and except in cases of sharecropping and similar figures, the index 0.75 will be applied.

    To apply this index it is necessary that the owner does not work personally in the activity, except in management, organization and planning tasks; using entirely outside labor.

    Furthermore, all tangible fixed assets assigned to the activity must be provided by third parties, excluding, along with the land, all those elements linked to the land and the exploitation on a fixed and permanent basis (wells, trees, buildings).

  2. Use of salaried personnel

    When the cost of salaried personnel exceeds the percentage of the total volume of income expressed, the corrective index indicated will be applicable:

    More than 10 percent 0.90
    More than 20 percent 0.85
    More than 30 percent 0.80
    More than 40 percent 0.75

    This corrective index cannot be applied when the corrective index "due to the use of other people's means of production" is applicable.

  3. Crops grown on rented land

    When crops are grown, in whole or in part, on rented land, the index 0.90 will be applicable on the yields from crops on rented land.

    When it is not possible to delimit said yields, it will be prorated based on the percentage of the leased lands dedicated to each crop with respect to the total area, owned and leased, dedicated to that crop.

  4. Feed purchased from third parties by more than 50 percent 

    When livestock activities are fed with feed and other food products purchased from third parties, which represent more than 50 percent of the amount consumed, the following corrective indices will be applied:

    • Index 0.95 for intensive exploitation of meat pigs and poultry.

    • Index 0.75 for the remaining activities

    For the purposes of this index, the valuation of the amount of feed and other own products will be carried out according to their market value.

  5. For organic farming activities

    When production meets the requirements established in Regulation (EC) 834/2007, of the Council of June 28, 2007 on the production and labeling of organic products, the corrective index 0.95 will be applied ##1##.

  6. For crops on irrigated lands, which use, for this purpose, electrical energy

    When crops are grown, in whole or in part, on irrigated land and the average daily consumption, in terms of energy billed in KWh, of the bill for the month of the tax period with the highest consumption is at least 2.5 times higher than that corresponding to two months of the same tax period, provided that the taxpayer, or the community of irrigators in which they participate, are registered in the territorial registry corresponding to the Special Tax management office.

    Common notes to the corrective indices p or organic farming activities and p or crops on irrigated land, which use electrical energy

    • To correctly complete these two corrective indices, you must indicate, of the total net yield, the part that comes from organic farming land and separately from irrigated land that uses electrical energy. 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.

  7. Companies whose reduced net return does not exceed 9,447.91 euros

    The index 0.90 may be applied when the sum of the reduced net returns from all agricultural and livestock activities carried out by the same owner does not exceed 9,447.91 euros annually and are not entitled to the 25 percent reduction of Law 19/1995, for the first installation in priority farms.

    If the reduced net return of any of the agricultural or livestock activities carried out by the taxpayer is negative, this index will be applied when the total sum is positive, but does not exceed 9,447.91 euros. In that case, the program applies the 0.90 index to all activities, both with positive and negative performance.

  8. Index applicable to certain forestry activities

    When forest estates managed in accordance with technical forest management plans, forestry planning, forestry plans or reforestation plans approved by the competent forestry authority are exploited, provided that the average production period, depending on the species in question, determined In each case by the competent Forestry Administration, whether it is equal to or greater than twenty years, the corrective index 0.80 will be applied.

    This corrective index may only be applicable to forestry activities.

    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 program as if it were an independent activity.