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Practical Income Manual 2021.

Livestock 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, 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 nameProductsIndices
Poultry farming Meat and eggs from chickens, hens, ducks, pheasants, partridges, quail, etc. (*) 0.09
Bovine Meat (intensive) (*) 0.09
Meat (extensive) (*) 0.09
Milk (intensive) (*) 0.14
Milk (extensive) (*) 0.14
Breeding (intensive) (*) 0.18
Breeding (extensive) (*) 0.18
Goat Meat (intensive) (*) 0.09
Meat (extensive) (*) 0.09
Milk (intensive) (*) 0.18
Milk (extensive) (*) 0.18
rabbit farming  (*) 0.09
Ovine Meat (intensive) (*) 0.09
Meat (extensive) (*) 0.09
Milk (intensive) (*) 0.18
Milk (extensive) (*) 0.18
Porcine 
Meat (intensive) (*) 0.09
Meat (extensive) (*) 0.09
Breeding (intensive) (*) 0.18
Breeding (extensive) (*) 0.18
Accessory activities carried out by ranchers  Agrocutism, 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
Breeding, guarding or fattening services of any type of livestock (including poultry) 0.37
Other jobs and accessory services provided by ranchers 0.56
Other livestock activities not expressly included in other sections Beekeeping (*) 0.13
Equines (*) 0.22
Fur animals (mink, chinchilla, etc.) 0.32