Farms

Important : The following table includes the net return indices applicable in 2021 with the modifications established in Order HFP /413/2022, of May 10, which reduces for the 2021 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 11) that are identified with an asterisk (*).

Group name	Products	Contents
Cereal grains except rice	Wheat, rye, barley, oats, corn, sorghum, millet, millet, canary seed, spelt, triticale and buckwheat, etc.	0.26
Grain legumes	Carob, fenugreek, chickpeas, lupins, chickpeas, peas, broad beans, kidney beans, lentils, vetch, vetch, etc.	0.26
Mushrooms for human consumption	Mushrooms for human consumption	0.26
Citrus	Orange (sweet or bitter), mandarin, lemon, grapefruit, lime, bergamot, etc.	0.26
Grape	Grapes for table wine without designation of origin	(*) 0.18
	Grapes for table wine with designation of origin	(*) 0.22
	Table grapes	0.32
Nuts	Almond, hazel, chestnut, shell fruit (pistachios, pine nuts), walnut, etc.	0.26
Oilseeds	Peanut, sunflower, soybean, rapeseed and rapeseed, safflower and castor bean, etc.	0.32
Rice		0.32
Olive products	Olive (olive mill or table olive)	0.26
Forages	Forage plants for weeding (forage turnip, forage beet, forage cabbage, forage pumpkin, forage carrot, etc.) and other forage plants (alfalfa, winter forage cereal, forage corn, vetch, sainfoin, clover, vallico, forage bean, zulla and others), etc.	0.37
Roots, tubers (except potato)		0.37
Non-citrus fruits	Table apple, cider apple, pear, quince, loquat, other pome fruits (acerola, rowanberry and others), cherry, morello cherry, plum, apricot, peach and other stone fruits, fig, pomegranate, currant, raspberry, other small fruits and berries (blackcurrant, mulberry, mulberry, etc.), banana, avocado, custard apple, kiwi and other tropical and subtropical fruits (persimmon, prickly pear, date, guava, papaya, mango, lychees, except tropical pineapple).	0.37
Horticultural products	Cabbage, Brussels sprouts, cauliflower, other cabbages, chard, celery, leek, lettuce, escarole, spinach, asparagus, endive, cardoon, other leafy vegetables, tomato, artichoke, cucumber, gherkin, eggplant, pepper, pumpkin, zucchini, other vegetables grown for their fruit or flowers, table beet, carrot, garlic, onion, spring onion, turnip, radish, other vegetables grown for their root, bulb or tuber, green pea, green bean, green broad bean, other vegetables with pods, watermelon, melon, strawberry, pineapple and other fruits of non-perennial plants etc.	0.26
Horticultural products	Sugar beet	0.13
Potato	Potato	0.26
Other agricultural products	Hops, sugar cane, saffron, chicory, paprika, nurseries, etc.	0.37
Other agricultural products	Flowers and ornamental plants	0.32
Textile plants	Cotton	0.37
Textile plants	Flax, Hemp	0.42
Tobacco	Tobacco	0.26
Ancillary activities carried out by farmers	Agrotourism, crafts, hunting, fishing and recreational and leisure activities in which the farmer or rancher participates as a monitor, guide or expert, such as hiking, trekking, ecological routes, etc.	0.42
Other work and ancillary services provided by farmers		0.56