Concept and scope of application
Regulations: Articles 16.2 b), 31 and transitional provision thirty-second Law Personal Income Tax ; art. 32 et seq. Regulation and Order HAC /1155/2020
The objective estimation method is applicable in 2021 to agricultural, livestock and forestry activities, including the work, services and accessory activities carried out by the owners of said activities, as well as the processes of transformation, elaboration or manufacturing of natural products. carried out by the owners of the farms from which said products are obtained, provided that the circumstances indicated below occur.