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 30) and Order HAC /411/2021, of April 26 ( BOE of 28)
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 the net return indices applicable in the tax method for the 2020 tax period. objective estimate of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances (BOE of April 28).
See Annex of the reduction of net return indices applicable in 2020 to agricultural and livestock activities due to exceptional circumstances grouped by Autonomous Communities, Provinces, territorial areas and activities which appears 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 return index of the following natural products is reduced by Order HAC/411/2021:
|
2 | Sugar beet | |
3 | Beef cattle, meat sheep, meat goats, poultry and rabbit farming | |
4 | Forestry activities with an "average felling period" greater 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 return index of the following natural products is reduced by Order HAC/411/2021:
|
7 | Breeding pigs, breeding cattle, dairy sheep, dairy goats and beekeeping | |
8 | Forestry activities with an "average felling 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 return index of the following natural products is reduced by Order HAC/411/2021:
|
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 | Accessory activities carried out by farmers, ranchers or owners of forestry holdings | Net return index: 0.42 |
15 | Other work and accessory services carried out by farmers, ranchers or forestry owners | Net return index: 0.56 |
16 | Livestock breeding, keeping and fattening services and poultry breeding, keeping and fattening services | Net return index: 0.37 |
Disclaimer: The net performance indices corresponding to the heading "Transformation processes" will only be applied to the activity identified with key 9, "Processes of transformation, elaboration or manufacturing of natural, plant or animal products, which require registration in a corresponding heading. to industrial activities at the rates of IAE and are carried out by the owners of the farms from which said natural products are directly obtained".