7.4.4.13. Completion of 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 must complete this section.

The net income attributed by the entity will be reflected in section E "Special regimes" Income allocation regime: returns on capital and economic activities and capital gains and losses".

Using a selection window, you must indicate the activity key then enter the "additional information" requested in order to calculate the performance. .

If you have received subsidies from the common agricultural policy (CAP)

When the only income you have obtained is CAP aid, you will check the box enabled for this purpose. In the box that corresponds to the type of product or products, the program will directly apply the 0.56 index to the quantity you enter in said boxes.

When you have obtained income from agricultural and livestock activities, other than CAP aid, for an amount less than 25% of the amount of the total income from such activities, you will mark the corresponding box. In the specific box for the product or products, the program will apply, to the income recorded by activities, the corresponding index depending on the type of product. For direct aid from the CAP, the taxpayer will have to reflect both the amount of aid and the 0.56 index.

When the income from agricultural and livestock activities, other than CAP aid, is not less than 25% of the total amount of income from such activities, in the box corresponding to the products, direct CAP aid will be accumulated to the income from crops or farms in proportion to their respective amounts and, the program will apply to the resulting amount recorded by the index that corresponds to the products.
Use of other people's means of production in agricultural activities

In order for the program to apply the corrective index "for use of other people's means of production in agricultural activities", it will indicate this box when in the development of agricultural activities, exclusively other people's means of production are used, with the exception of land and attached elements. to it permanently such as wells, trees and buildings that are part of the exploitation.

In order to apply this index, 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 activity. exploitation, other than land, must be provided by third parties.

By exception, this index will not be applied in cases of sharecropping and similar figures.
Feed purchased from third parties

This index may be applied 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.
Cost of salaried personnel

In order for the program to calculate the corrective index "for the use of salaried personnel", it must 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 use of other people's means of production in agricultural activities" is applicable.
Ecological agriculture

The corrective index of 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 the production and labeling of organic products.
Index for crops on irrigated lands that use, for this purpose, electrical energy

When crops are grown, in whole or in part, on irrigated land, 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 referred to. Article 102.2 of Law 38/1992, of December 28, on Special Taxes. The index will be 0.75 and will be applied to the yield from crops grown on land irrigated by electricity.

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.
Index applicable to certain forestry activities

The corrective index 0.80 will be applied when forestry farms managed in accordance with technical plans for forest management, forestry planning, forestry plans or reforestation plans approved by the competent forestry authority are exploited, provided that the average production period, according to the species in question, determined in each case by the competent Forestry Administration, is equal to or greater than twenty years.

Therefore, 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, the income from one and the other should not be separated; and each sector will be included in the program as if it were an independent activity.
Reduction of young farmers

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% 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.

The qualification as a priority exploitation must be accredited by certification issued by the competent body of the Autonomous Community, or through inclusion in the General Catalog of Priority Exploitations of the Ministry of Agriculture, Fisheries and Food.
If in 2023 the activity has been carried out on the island of La Palma you must select one of the following keys:
1. Activity carried out exclusively in Lorca.
2. Activity carried out in Lorca and in municipalities not located on that island.
If you select key 2, you must complete box 0160 indicating the amount of the reduction that corresponds to the part of the reduced net income from the activity carried out in Lorca. The applicable reduction will be 20% of that part of the reduced net performance.

If you select key 1, the program will calculate the reduction and complete box 0160.
Fractional payments and withholdings

You must enter the amount of withholdings and payments on account and the program will transfer them to box 0599 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 of the declaration).

Criteria for temporal allocation of 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.