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Practical Income Manual 2020.

Livestock farms

Note: The following table includes the net performance indices applicable in 2020 with the modifications established in Order HAC /411/2021, of April 26, by which they are reduced 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 They are identified with an asterisk (*).

Group nameProductsIndices
Poultry farming Meat and eggs from chickens, hens, ducks, pheasants, partridges, quail, etc. 0.13
Bovine Meat (intensive) (*) 0.09
Meat (extensive) (*) 0.09
Milk (intensive) 0.20
Milk (extensive) 0.20
Breeding (intensive) (*) 0.18
Breeding (extensive) (*) 0.18
Goat Meat (intensive) (*) 0.09
Meat (extensive) (*) 0.09
Milk (intensive) 0.26
Milk (extensive) 0.26
rabbit farming  0.13
Ovine Meat (intensive) (*) 0.09
Meat (extensive) (*)  0.09
Milk (intensive) 0.26
Milk (extensive) 0.26
Porcine  Iberian meat (*) 0.09
Meat (intensive) 0.13
Meat (extensive) 0.13
breeding iberian (*) 0.18
Breeding (intensive) 0.26
Breeding (extensive) 0.26
Accessory activities carried out by ranchers  Agrocutism, crafts, hunting, fishing and recreational and leisure activities, in which the farmer or rancher participates as a monitor, guide or expert, such as hiking, hiking, ecological routes, etc. 0.42
Breeding, guarding or fattening services of any type of livestock (including poultry) 0.37
Other jobs and accessory services provided by ranchers 0.56
Other livestock activities not expressly included in other sections Beekeeping (*) 0.13
Equines, fur animals (mink, chinchilla, etc.) 0.32