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Practical manual for Income Tax 2020.

Farms

Note: The following table includes the net return indices applicable in 2020 with the modifications established in Order HAC/411/2021, of April 26, which reduces for the 2020 tax period the net return indices applicable in the objective estimation method of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances (BOE of April 28) that are identified with an asterisk (*).

Group nameProductsContents
Cereal grains except rice Wheat, rye, barley, oats, corn, sorghum, millet, millet, canary seed, spelt, triticale and buckwheat, etc. 0.26
Grain legumes Carob, fenugreek, chickpeas, lupins, chickpeas, peas, broad beans, kidney beans, lentils, vetch, vetch, etc. 0.26
Mushrooms for human consumption Mushrooms for human consumption 0.26
Citrus Orange (sweet or bitter), mandarin, lemon, grapefruit, lime, bergamot, etc. 0.26

Grape

Grapes for table wine without designation of origin (*) 0.18
Grapes for table wine with designation of origin (*) 0.22
Table grapes 0.32
Nuts Almond, hazel, chestnut, shell fruit (pistachios, pine nuts), walnut, etc. 0.26
Oilseeds Peanut, sunflower, soybean, rapeseed and rapeseed, safflower and castor bean, etc. 0.32
Rice 0.32
Olive products Olive (olive mill or table olive) (*) 0.18
Forages Forage plants for weeding (forage turnip, forage beet, forage cabbage, forage pumpkin, forage carrot, etc.) and other forage plants (alfalfa, winter forage cereal, forage corn, vetch, sainfoin, clover, vallico, forage bean, zulla and others), etc. 0.37
Roots, tubers (except potato) 0.37
Non-citrus fruits Table apple, cider apple, pear, quince, loquat, other pome fruits (acerola, rowanberry and others), cherry, morello cherry, plum, apricot, peach and other stone fruits, fig, pomegranate, currant, raspberry, other small fruits and berries (blackcurrant, mulberry, mulberry, etc.), banana, avocado, custard apple, kiwi and other tropical and subtropical fruits (persimmon, prickly pear, date, guava, papaya, mango, lychees, except tropical pineapple). 0.37
Horticultural products Cabbage, Brussels sprouts, cauliflower, other cabbages, chard, celery, leek, lettuce, escarole, spinach, asparagus, endive, cardoon, other leafy vegetables, tomato, artichoke, cucumber, gherkin, eggplant, pepper, pumpkin, zucchini, other vegetables grown for their fruit or flowers, table beet, carrot, garlic, onion, spring onion, turnip, radish, other vegetables grown for their root, bulb or tuber, green pea, green bean, green broad bean, other vegetables with pods, watermelon, melon, strawberry, pineapple and other fruits of non-perennial plants etc. 0.26
Sugar beet 0.13
Potato Potato 0.26
Other agricultural products Hops, sugar cane, saffron, chicory, paprika, nurseries, etc. 0.37
Flowers and ornamental plants (*) 0.06
Textile plants   Cotton 0.37
Flax, Hemp 0.42
Tobacco  Tobacco 0.26
Ancillary activities carried out by farmers Agrotourism, crafts, hunting, fishing and recreational and leisure activities in which the farmer or rancher participates as a monitor, guide or expert, such as hiking, trekking, ecological routes, etc. 0.42
Other work and ancillary services provided by farmers 0.56