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Form 100. Personal Income Tax Return 2022

Acquisition of diesel, fertilizers and depreciation

  1. agricultural and livestock activities may reduce the prior net yield by 35% of the purchase price of agricultural diesel and by 15% of the purchase price of fertilizers provided that, in both cases, the purchases are necessary for the development of said activities, have been made in the year 2022 and are documented in invoices issued in said period that meet the requirements provided for in the Regulation governing billing obligations.

    In order to correctly apply the corrective indices on the previous net performance corresponding to each type of operation, for the activity keys "1. Agricultural and livestock farming likely to be included in the AG RE and P. of VAT ", "3. Independent livestock farming" and "7. Benefits corresponding 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), according to the following detail:

    1. In agricultural activities: The amounts paid for the different activities will be indicated, distinguishing, in turn, the part corresponding 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 farms of beef pigs and poultry farming from the rest of the livestock farms that, where applicable, are carried out.

    3. Elements used in accessory works and services: The amount of depreciation of fixed assets linked to the accessory work and services provided by the farmer or rancher will be indicated.

  2. Amortization

    As in the previous case for the activity keys "1. Agricultural and livestock farming likely to be included in the AG RE and P. of VAT ", "3. Independent livestock farming" and "7. Benefits corresponding to the transferor in agricultural activities under a sharecropping regime", the deductible amounts 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 farms (or services provided), according to the following detail:

    1. Elements used in agricultural activities: The amount of depreciation of fixed assets linked to agricultural activities carried out by the taxpayer will be indicated, distinguishing, in turn, the part corresponding to crops on own land and on leased land.

    2. Elements used in livestock activities: The amount of the depreciation 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 farms of beef pigs and poultry farming from the rest of the livestock farms that, where applicable, are carried out.

    3. Elements used in accessory works and services: The amount of depreciation of fixed assets linked to the accessory work and services provided by the farmer or rancher will be indicated.

    Depreciation is not carried out in forestry activities.