7.4.4.5. Reduction for acquisition of agricultural diesel and fertilizers

agricultural and livestock activities may reduce the previous net return:

• At 35% of the purchase price of agricultural diesel

• At 15% of the purchase price of fertilizers

In both cases, the acquisitions must be necessary for the development of said activities, they must have been carried out in the financial year 2023 and be documented in invoices issued in said period that meet the requirements set out in the Regulation that regulates the obligations of billing