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Form 100. Personal Income Tax Declaration 2021

Full income and amortizations

ProductTypes of products or services included
1 Beef pigs
2 Sugar beet
3 Beef cattle, meat sheep, meat goats, poultry and rabbit farming
4 Forestry activities with an "average felling period" greater than 30 years
5 Dairy cattle
6 Cereals, citrus fruits, nuts, horticultural products, potatoes, legumes, grapes for table wine without designation of origin, olive products, mushrooms for human consumption and tobacco
7 Breeding pigs, breeding cattle, dairy sheep, dairy goats and beekeeping
8 Forestry activities with an "average felling period" equal to or less than 30 years
9 Rice, table grapes, table wine grapes with designation of origin, oilseeds, flowers and ornamental plants
10 Other livestock species not expressly included in other codes
11 Forestry activity dedicated to resin extraction
12 Roots (except sugar beets), tubers, fodder, cotton, non-citrus fruits and other agricultural products not expressly included in other codes
13 Textile plants Natural products
14 Accessory activities carried out by farmers, ranchers or owners of forestry holdings
15 Other work and accessory services carried out by farmers, ranchers or forestry owners
16 Livestock breeding, keeping and fattening services and poultry breeding, keeping and fattening services

Once the "Products" that correspond to the activity carried out have been selected, the income from the products obtained or the services provided will be reflected for each of them.

As a general rule, income should be entered in the first row of the data capture window so that the program applies the overall net performance indices.

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.

In agricultural activities, you must take into account the distinction that appears on the screen between income from crops on your own land and on rented land.

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.

When you have the right to corrective indices for organic farming and/or crops on irrigated land that use electrical energy, it must be delimited, for each type of product, and depending on whether the income comes from crops on your own land or/and on land leased, or the type of livestock operation, the following data from the net return:

  1. Part of the resulting net yield that comes from organic farming.

  2. Part of the resulting net yield that comes from irrigated land that uses electrical energy.

  3. Part of the resulting net yield that comes from both circumstances, from organic farming and at the same time uses electrical energy for irrigation.

Computation of income

Transformation, processing or manufacturing activities

The value of the natural, plant or animal products used in the corresponding production process will be recorded as income, in accordance with their market prices at the time of their incorporation into said process. Likewise, income corresponding to self-consumption, subsidies and compensation will be included, where applicable, in the terms discussed below.

If products produced in years prior to 1998 have been transferred during the year, the value of the natural products used in the production process must be included as income for this year, in accordance with their market prices at the time of their incorporation. to transformation, processing or manufacturing processes.

Rest of activities

It includes all of the full income, whether in money or in kind, derived from the delivery of the products that constitute the object of the activity, as well as, where appropriate, those from the provision of work and ancillary services to the main activity including, where appropriate, self-consumption, subsidies and compensation.

When consideration is provided and it is significantly lower than the normal market value of the goods sold and the services provided, the valuation of the same will be carried out at their normal market value.

In economic operations carried out with a company with which there are related relationships, the owner of the activity must imperatively carry out their valuation at the normal market value. Normal market value will be understood as that which would have been agreed upon by independent persons or entities under conditions of free competition.

  • Consideration of compensation or output VAT amounts

    • In the case of activities included in the special regime for agriculture, livestock and fishing of the aforementioned tax, the compensation received must be included among the corresponding income derived from sales or from the provision of work or services.

    • If the activity is covered by the simplified VAT regime, the amount of the passed-on fees will not be counted as income. 

  • Self-consumption: Includes both the deliveries of goods and services whose destination is for the private use or consumption of the owner of the activity or the remaining members of his family unit, as well as the deliveries of goods or services provided to other people free of charge. In both cases, the valuation of these operations must be carried out at the normal market value of the goods or services transferred, or that have been subject to self-consumption.

  • Capital subsidies: They are those granted to favor the establishment of the activity or the making of investments in fixed assets. They are 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 of the 30% reduction because they are considered by regulation as income obtained in a notorious manner. irregular in time.

  • Current subsidies: They are those granted, in general, to ensure a minimum profitability or compensate for losses caused in the activity. They are fully charged as income in the period in which they are earned.

  • Subsidies awarded to finance specific expenses: They are allocated as income in the same year in which the expenses they are financing are accrued.

Amortization

In order to correctly apply the corrective indices on the previous net performance that corresponds to each type of exploitation, for the activity keys "1. Agricultural and livestock likely to be included in the RE of AG and P. of VAT ", "3. Independent livestock" and "7. Uses that correspond to the transferor in agricultural activities under a sharecropping regime", the amounts deductible in the year as amortization must be differentiated, through a data capture window, according to the part that is reasonably attributed to the different crops and holdings (or services provided), in accordance with the following detail:

  1. 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.

  2. 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.

  3. 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.