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Practical Income Manual 2021.

a) Comprehensive income and net return rates

To calculate the previous net return, the income obtained from products or services derived from agricultural, livestock and forestry activities and the “net return indices” applicable to each of them must be taken into account.

To this end, within each agricultural, livestock and forestry activity that is considered independent, the full income from each of the types of products obtained, or services provided, will be entered in section D3 of the declaration in the box that corresponds to those numbered from 1 to 16 in accordance with the relationship contained in table reproduced in its specific section.

The “net return index” that corresponds in each case will be applied to said income. For fiscal year 2021, the applicable net performance indices are those that appear in the list contained in table that appears in this chapter and that reproduce those approved in Annex I and in the Additional Provision second of Order HAC /1155/2020, of November 25 ( BOE of December 4 ).

However, in cases in which the Minister of Finance has authorized the reduction of said indices for a specific sector or geographical area, because the development of agricultural or livestock activities has been affected by fires, floods or other exceptional circumstances, they will be applied. the net performance indices approved in the Ministerial Orders published for this purpose.

Likewise, when the development of activities is affected by fires, floods, sinkholes or major breakdowns in industrial equipment, which entail serious alterations in the development of the activity, interested parties may request the reduction of the applicable signs, indices or modules. in the Administration or Delegation of the Tax Agency corresponding to your tax domicile, within a period of 30 days from the date on which they occur, providing the evidence they consider appropriate and mentioning, where appropriate, the compensation to be received. due to such alterations.

Once the effectiveness of said alterations has been proven, the reduction of the appropriate signs, indices or modules may be authorized.