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Practical Income Manual 2021.

Agricultural holdings

Important : The following table includes the net return indices applicable in 2021 with the modifications established in Order HFP /413/2022, of May 10, by which they are reduced 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 nameProductsContents
Grain cereals except rice Wheat, rye, barley, oats, corn, sorghum, millet, panizo, canary seed, einkorn, triticale and buckwheat, etc. 0.26
grain legumes Carobs, fenugreek, almortas, lupins, chickpeas, peas, broad beans, beans, lentils, vetch, yeros, 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 for table wine without designation of origin (*) 0.18
Grape for table wine with designation of origin (*) 0.22
Table grapes 0.32
Nuts Almond, hazelnut, chestnut, nut trees (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 (from the mill or table) 0.26
Forages Weeding forage plants (fodder turnip, fodder beet, fodder cabbage, fodder pumpkin, fodder carrot, etc.) and other forage plants (alfalfa, fodder winter cereal, fodder corn, vetch, sainfoin, clover, vallico, fodder 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, sour cherry, plum, apricot, peach and other stone fruits, fig, pomegranate, currant, raspberry, others small fruits and berries (cassis, blackberry, blackberry, etc.), banana, avocado, cherimoya, kiwi and other tropical and subtropical fruits (persimmons, prickly pear, dates, guava, papaya, mango, lychees, except tropical pineapple). 0.37
Horticultural products Cabbage, Brussels sprouts, cauliflower, other cabbages, chard, celery, leek, lettuce, endive, spinach, asparagus, endive, thistle, other leafy vegetables, tomato, artichoke, cucumber, gherkin, eggplant, pepper, pumpkin, zucchini , other vegetables grown for their fruit or flower, table beet, carrot, garlic, onion, chives, turnip, radish, other vegetables grown for their root, bulb or tuber, green pea, green bean, green bean, other vegetables with pod, watermelon, melon, strawberry, strawberry, tropical pineapple and other fruits of non-perennial plants etc. 0.26
Sugar beet 0.13
Potato Potato 0.26
Other agricultural products Hops, sugar cane, saffron, chicory, paprika pepper, nurseries, etc. 0.37
Flowers and ornamental plants 0.32
textile plants   Cotton 0.37
Linen, Hemp 0.42
Tobacco  Tobacco 0.26
Accessory 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, hiking, ecological routes, etc. 0.42
Other work and accessory services provided by farmers 0.56