b) Net performance indices applicable to products or services derived from agricultural, livestock and forestry activities in objective estimation

Regulations: Order HAC / 1164/2019, of November 22 ( BOE of the 30th) and Order HAC /411/2021, of April 26 ( BOE of the 28th)

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).

See the Annex of the reduction of the net return indices applicable in 2020 to agricultural and livestock activities due to exceptional circumstances grouped by Autonomous Communities, Provinces, territorial areas and activities listed in the "Appendix" section of this chapter" .

Product code	Types of products or services included	Net return index
1	Beef pigs	Natural products: 0.13 Transformation processes: 0.23 ^(*)The net yield index of the following natural products is reduced by Order HAC/411/2021: Iberian pork meat: 0.09 Beef cattle: 0.09 Goat meat: 0.09 Meat sheep: 0.09
2	Sugar beet
3	Beef cattle, beef sheep, beef goats, poultry and rabbit farming
4	Forestry activities with an "average cutting period" of more than 30 years
5	Dairy cattle	Natural products: 0.20 Transformation processes: 0.30
6	Cereals, citrus fruits, nuts, horticultural products, potatoes, legumes, grapes for table wine without designation of origin, olive products, mushrooms for human consumption and tobacco	Natural products: 0.26 Transformation processes: 0.36 ^(*)The net yield index of the following natural products is reduced by Order HAC/411/2021: Olive products: 0.18 Grapes for table wine without designation of origin: 0.18 Iberian pig breeding: 0.18 Breeding cattle: 0.18 Beekeeping: 0.13
7	Pig breeding, cattle breeding, dairy sheep, dairy goats and beekeeping
8	Forestry activities with an "average cutting period" equal to or less than 30 years
9	Table grapes, grapes for table wine with designation of origin, oilseeds, rice and flowers and ornamental plants	Natural products: 0.32 Transformation processes: 0.42 ^(*) The net yield index of the following natural products is reduced by Order HAC/411/2021: Grapes for table wine with designation of origin: 0.22 Flowers and ornamental plants: 0.06
10	Other livestock species not expressly included in other codes
11	Forestry activity dedicated to resin extraction
12	Roots (except sugar beets), tubers, fodder, cotton, non-citrus fruits and other agricultural products not expressly included in other codes	Natural products: 0.37 Transformation processes: 0.47
13	Textile plants Natural products	Natural products: 0.42 Transformation processes: 0.52
14	Ancillary activities carried out by farmers, ranchers or owners of forestry farms	Net performance index: 0.42
15	Other work and accessory services carried out by farmers, ranchers or owners of forestry farms	Net performance index: 0.56
16	Livestock breeding, keeping and fattening services and poultry breeding, keeping and fattening services	Net performance index: 0.37

Disclaimer: The net performance indices corresponding to the "Transformation processes" heading will only be applied to the activity identified with key 9, "Transformation, production or manufacturing processes of natural, vegetable or animal products, which require registration in a section corresponding to industrial activities in the IAE rates and are carried out by the owners of the farms from which said natural products are directly obtained."