Acquisition of diesel, fertilizers and amortizations

1. agricultural and livestock activities may reduce the previous net yield by 35% of the purchase price of agricultural diesel and 15% of the purchase price of fertilizers provided that, in both cases , the acquisitions are necessary for the development of said activities, have been carried out in fiscal year 2022 and are documented in invoices issued in said period that meet the requirements set forth in the Regulation that regulates billing obligations.

   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 paid for the acquisition of diesel and fertilizers must be differentiated, through a data capture window, according to the part that is reasonably attributed to the different crops and farms ( or services provided), in accordance with the following detail:

   1. In agricultural activities: The amounts paid in the different activities will be indicated, distinguishing, in turn, the part that corresponds to crops on own land and on rented land.

   2. In livestock activities: The amounts 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, if applicable, 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.

2. Amortization

   As in the previous case for 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.