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 joint property, unclaimed inheritances, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc., you do not have to complete this section.

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

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

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

If the only income you have received is CAP subsidies, you will tick the box provided for this purpose. In the box that corresponds to the type of product or products, the program will directly apply the index of 0.56 to the quantity you enter in said boxes.

If you have earned income from agricultural and livestock activities other than CAP subsidies, amounting to less than 25% of the total income from such activities, you must tick the corresponding box. In the specific box for the product or products, the program will apply the index that corresponds to the type of product to the income recorded by activities. For CAP aid, the taxpayer must reflect both the amount of aid and the index of 0.56.

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

In order for the program to apply the correction index "for the use of external means of production in agricultural activities" this box will be marked when exclusively external means of production are used in the development of agricultural activities, with the exception of land and elements permanently attached to it such as wells, trees and buildings that form part of the operation.

In order to apply this index, the owner must not personally work in the activity (except to carry out the tasks of management, organization and planning thereof), but must employ entirely external labor, and in addition all elements of the operation, other than the land, must be provided by third parties.

As an exception, this index will not apply in cases of sharecropping and similar figures.
Feeds purchased from third parties

This rate may be applied when livestock farming activities involve feeding livestock 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 value of feed and other own products will be assessed according to their market value.
Cost of salaried personnel

In order for the program to calculate the correction index "for the use of salaried personnel", you must indicate the amount paid for personnel expenses, that is, remuneration of all kinds and social security contributions for salaried personnel.

The correction index "for use of salaried personnel" will not be applicable when the index "for use of external means of production in agricultural activities" is applicable.
Ecological agriculture

The correction index 0.95 will be applied when the production complies with the requirements established in Regulation (EC) 834/2007 of the Council of June 28, 2007 on the production and labelling of organic products.
Index for crops on irrigated land that use electric energy for this purpose

When crops are grown, in whole or in part, on irrigated land, provided that the taxpayer, or the irrigation community in which he participates, is registered in the territorial registry corresponding to the special tax management office referred to in 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 electric energy.

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 electrical energy for this purpose over the total surface area of the agricultural holding.
Index applicable to certain forestry activities

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

Therefore, this box should only be checked when all the income obtained comes from farms and forest species that meet the requirements set out.

Where part of the forest production meets the requirements and part of the forest production meets the requirements, the income from each shall not be separated; and each sector will be included in the programme 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 and under 40 years of age) or agricultural employees may reduce the net yield of modules by 25% in tax periods closed during the five years following the first installation as owners of a priority holding, provided that they also prove the implementation of a plan to improve the holding.

The qualification as a priority farm must be accredited by means of a certificate issued by the competent body of the Autonomous Community, or through inclusion in the General Catalogue of Priority Farms of the Ministry of Agriculture, Fisheries and Food.
If in 2023 the activity was carried out on the Island of La Palma you must select one of the following keys:
1. Activity carried out exclusively on the island of La Palma
2. Activity carried out on the island of La Palma 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 portion of the reduced net income from the activity carried out on that island. The applicable reduction will be 20% of that portion of the reduced net income.

If you select key 1 the program will calculate the reduction and fill in box 0160.
Split payments and withholdings

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

The split payments (form 131 corresponding to all economic activities carried out in objective estimation) will be recorded in Section M "Calculation of the Tax and Result of the declaration" (box 0604 of the declaration).

Criterion for the temporary allocation of collections and payments

This box must be checked by holders of agricultural, livestock or forestry activities who opt or have opted for the criterion of temporary imputation of collections and payments.

This option must necessarily refer to all activities carried out by the same owner.