Annex: Reduction of net return indices, applicable in 2021, for agricultural and livestock activities affected by exceptional circumstances grouped by Autonomous Communities, Provinces, territorial areas and activities
Regulations: Order HFP /413/2022, of May 10, by which the net return indices are reduced for the 2021 tax period and the corrective indices are modified for feed purchased from third parties and by crops on irrigated lands that use, for this purpose, electrical energy applicable in the objective estimation method of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances. ( BOE of 11).
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