Index 6. Crops on irrigated lands that use, for this purpose, electrical energy

An index of 0.80 will be applied when crops are grown, in whole or in part, on irrigated land and the average daily electricity consumption, in terms of billed energy in kWh, of The bill for the month of the tax period with the highest consumption is at least 2.5 times higher than that corresponding to two months of the same tax period, provided that the taxpayer, or the community of irrigators in which they participate, are registered in the territorial registry corresponding to the special tax management office referred to in article 102.2 of Law 38/1992, of December 28, on Special Taxes.

This index of 0.80 will be applied to the yield from crops grown on land irrigated by electricity and, when it is not possible to delimit said yield, this index will be applied to the result of multiplying the yield from all crops by the percentage of the area of crops on irrigated lands that use, for this purpose, electrical energy over the total area of the agricultural holding.

This index may be applied to any of the following activities that use electrical energy to irrigate their crops, as long as the yield comes from agricultural products:

• Agricultural activity likely to be included in the special regime for agriculture, livestock and fishing of the Value Added Tax.
• The transferor's share of the benefits accruing to the transferor from agricultural activities carried out under sharecropping.
• Processes of transformation, elaboration or manufacturing of natural, plant or animal products, which require registration in an heading corresponding to industrial activities of the Tax Rates on Economic Activities and are carried out by the owners of the farms from which said products are directly obtained. natural products.