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 the net return indices are reduced for the 2021 tax period and the corrective indices 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 agricultural and livestock activities affected by various exceptional circumstances are modified ( BOE of 10).

See the Annex of the reduction of the net return indices applicable in 2021 to agricultural and livestock activities due to exceptional circumstances grouped by Autonomous Communities, Provinces, territorial areas and activities listed 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 yield index of the following natural products is reduced by Order HFP /413/2022: Beef cattle: 0.09 Pork meat: 0.09 Meat sheep: 0.09 Goat meat: 0.09 Poultry farming: 0.09 Rabbit farming: 0.09
2	Sugar beet
3	Beef cattle, beef sheep, beef goats, poultry and rabbit farming
4	Forestry activities with an "average cutting period" of more than 30 years
5	Dairy cattle	Natural products: 0.20 Transformation processes: 0.30 (*) The net yield index of the following natural products is reduced by 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 yield index of the following natural products is reduced by Order HFP /413/2022: Beekeeping: 0.13 Breeding cattle: 0.18 Pig breeding: 0.18 Dairy sheep: 0.18 Dairy goat: 0.18 Grapes for wine without DO: 0.18
7	Pig breeding, cattle breeding, dairy sheep, dairy goats and beekeeping
8	Forestry activities with an "average cutting 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 yield index of the following natural products is reduced by Order HFP/413/2022: Equine: 0.22 Grapes 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	Ancillary activities carried out by farmers, ranchers or owners of forestry farms	Net performance index: 0.42
15	Other work and accessory services carried out by farmers, ranchers or owners of forestry farms	Net performance index: 0.56
16	Livestock breeding, keeping and fattening services and poultry breeding, keeping and fattening services	Net performance index: 0.37

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