Index 7. For being a company whose reduced net income does not exceed 9,447.91 euros

The correction index 0.90 will be applied when the sum of the reduced net income from all agricultural and livestock activities carried out by the taxpayer does not exceed the amount of 9,447.91 euros per year.

To determine the correction rate for companies whose reduced net income does not exceed 9,447.91 euros, reduced net income derived from forestry activities, whether with or without transformation, must be excluded.

Incompatibility: This index is not applicable in the case of young farmers or agricultural employees who are entitled to the special reduction of 25% referred to in the Sixth Additional Provision of the Tax Law.