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Practical manual for Income Tax 2019.

Phase 3: Determining the net yield of modules

  1. Index 1. Exclusive use of other people's means of production in agricultural activities
  2. Index 2. Use of salaried personnel
  3. Index 3. For crops grown on land
  4. Index 4. Feed purchased from third parties in more than 50%
  5. Index 5. Organic farming activities
  6. Index 6. Crops on irrigated land that use electric energy for this purpose
  7. Index 7. Because it is a company whose reduced net return does not exceed 9,447.91 euros
  8. Index 8. Corrective index in certain forestry activities