b) Net performance indices applicable to products or services derived from agricultural, livestock and forestry activities in objective estimation

Regulations: Order HAC /1155/2022, of November 25 ( BOE of December 4)

Note: 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 yield indices and the corrective indices are modified for feed purchased from third parties and for crops on irrigated land that use, for this purpose, electrical energy applicable in the objective estimation method of the Personal Income Tax for the agricultural and livestock activities affected by various exceptional circumstances ( BOE of 10).

See Annex of the reduction of net return indices applicable in 2021 to agricultural and livestock activities due to exceptional circumstances grouped by Autonomous Communities, Provinces, territorial areas and activities which appears in the "Appendix" section of this chapter" .

Product code	Types of products or services included	Net return index
1	Beef pigs	Natural products: 0.13 Transformation processes: 0.23 (*) The net performance index of the following natural products is reduced by Order Order HFP /413/2022: Beef beef: 0.09 Meat pork: 0.09 Meat sheep: 0.09 Meat goat: 0.09 Poultry farming: 0.09 rabbit farming: 0.09
2	Sugar beet
3	Beef cattle, meat sheep, meat goats, poultry and rabbit farming
4	Forestry activities with an "average felling period" greater than 30 years
5	Dairy cattle	Natural products: 0.20 Transformation processes: 0.30 (*) The net performance index of the following natural products is reduced by Order Order HFP /413/2022: Dairy cattle: 0.14
6	Cereals, citrus fruits, nuts, horticultural products, potatoes, legumes, grapes for table wine without designation of origin, olive products, mushrooms for human consumption and tobacco	Natural products: 0.26 Transformation processes: 0.36 (*) The net performance index of the following natural products is reduced by Order Order HFP /413/2022: Beekeeping: 0.13 Breeding cattle: 0.18 Farming pigs: 0.18 Dairy sheep: 0.18 milk goat: 0.18 Grape for wine without DO: 0.18
7	Breeding pigs, breeding cattle, dairy sheep, dairy goats and beekeeping
8	Forestry activities with an "average felling period" equal to or less than 30 years
9	Table grapes, grapes for table wine with designation of origin, oilseeds, rice and flowers and ornamental plants	Natural products: 0.32 Transformation processes: 0.42 (*) The net performance index of the following natural products is reduced by Order HFP/413/2022: Equine: 0.22 Grape for wine with DO: 0.22
10	Other livestock species not expressly included in other codes
11	Forestry activity dedicated to resin extraction
12	Roots (except sugar beets), tubers, fodder, cotton, non-citrus fruits and other agricultural products not expressly included in other codes	Natural products: 0.37 Transformation processes: 0.47
13	Textile plants Natural products	Natural products: 0.42 Transformation processes: 0.52
14	Accessory activities carried out by farmers, ranchers or owners of forestry holdings	Net return index: 0.42
15	Other work and accessory services carried out by farmers, ranchers or forestry owners	Net return index: 0.56
16	Livestock breeding, keeping and fattening services and poultry breeding, keeping and fattening services	Net return index: 0.37

Disclaimer: The net performance indices corresponding to the heading "Transformation processes" will only be applied to the activity identified with key 9, "Processes of transformation, elaboration or manufacturing of natural, plant or animal products, which require registration in a corresponding heading. to industrial activities at the rates of IAE and are carried out by the owners of the farms from which said natural products are directly obtained".