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 attribution regime such as communities of property, existing inheritances, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc. You should not fill out this section, you should enter the net income attributed in section E "Special regimes" Income allocation regime: returns on capital and economic activities and capital gains and losses
With the help of a selection window, the key of the activity that is being developed must be indicated.
Once the key for the activity carried out has been selected, a data capture window appears that collects the additional information required to calculate the net performance and, where applicable, the applicable corrective indices.
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If you have only received subsidies from the common agricultural policy, check the box
You must only and exclusively check this box when you have not obtained any income from the exercise of agricultural and livestock activity, with these subsidies being the only income from the activity.
By checking this box, the program will directly apply the 0.56 index to the amount that the taxpayer enters in the specific box of the type of product or products to which the subsidy applies.
If you have income from the product and subsidies on it, you should not check this box, and you will enter the amounts in the corresponding section, differentiating one from the other.
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Exclusive use of other people's means of production
In order for the program to apply the corrective index "for exclusive use of other people's means of production", this box will be marked when in the development of agricultural activities other people's means of production are used exclusively, with the exception of land and attached elements. to it permanently such as wells, trees and buildings that are part of the exploitation.
Therefore, the owner must not work personally in the activity (except to carry out the tasks of its management, organization and planning), but must entirely employ outside labor, and also all the elements of the operation, other than the land, must be provided by third parties.
By exception, this index will not be applied in cases of sharecropping and similar figures.
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Feed purchased from third parties
When livestock activities are fed with feed and other food products purchased from third parties, which represent more than 50% of the amount consumed. 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.
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Cost of salaried personnel
In order for the program to calculate the corrective index "for the use of salaried personnel", indicate the amount paid for personnel expenses, that is, remunerations of all kinds and social charges of salaried personnel.
The corrective index "for use of salaried personnel" will not be applicable when the index "for exclusive use of other people's means of production" is applicable.
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Ecological agriculture
The corrective index 0.95 will be applied when the production meets the requirements established in Regulation (EC) 834/2007, of the Council of June 28, 2007 on production and labeling of products ecological.
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Index for crops on irrigated lands that use, for this purpose, electrical energy
In order for the program to apply the corrective index "for crops on irrigated land that use electric energy", this box will be marked when the following requirements are met:
The corrective index 0.80 will be applied when crops are grown, in whole or in part, on irrigated land and the average daily consumption, in terms of billed energy in KWh, of the invoice 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.
When it is not possible to delimit said yield, this index will be applied to the result of multiplying the yield from all crops by the percentage of the surface area of crops on irrigated land that use, for this purpose, electrical energy on the surface. total of the agricultural holding.
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Index applicable to certain forestry activities
The corrective index 0.80 will be applied when forestry farms managed in accordance with technical forest management plans, forest management, dasocratic 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, is equal to or greater than twenty years.
This box should only be checked when all of the income obtained comes from farms and forest species that meet the stated requirements.
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.
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First installation on a priority agricultural holding
In accordance with article 20 of Law 19/1995, of July 4, on the Modernization of Agricultural Holdings (BOE of July 5), young farmers (over 18 years of age and under 40 years of age) or agricultural employees may reduce the net performance of modules by 25 percent in the tax periods closed during the five years following the first installation as holders of a priority exploitation, provided that, in addition, they prove the completion of a plan to improve the exploitation.
Fractional payments and withholdings
You must enter the amount of withholdings and payments on account and the program will transfer them to box 0599 on page 22 of the declaration.
Fractional payments (form 131 corresponding to all economic activities carried out in objective estimation) will be entered in Section M "Calculation of the Tax and Result of the declaration" (box 0604 on page 22 of the declaration).
Temporary allocation criteria for collections and payments
This box will be checked by owners of agricultural, livestock or forestry activities who opt or have opted for the criterion of temporary allocation of collections and payments.
This option must necessarily refer to all activities carried out by the same owner.