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Practical Income Manual 2021.

Phase 3: Determination of net performance of modules

The net performance of modules is obtained by applying to the reduced net performance the corrective index or indices that correspond to the activity discussed below (Instruction 2.3 of Annex I of Order HAC /1155/2020, of November 25).

These corrective indices for fiscal year 2021 are:

  1. Index 1. Exclusive use of other people's means of production in agricultural activities
  2. Index 2. Use of salaried personnel
  3. Index 3. For crops grown on rented land
  4. Index 4. Feed purchased from third parties in more than 50%
  5. Index 5. Organic farming activities
  6. Index 6. Crops on irrigated lands that use, for this purpose, electrical energy
  7. Index 7. Because it is a company whose reduced net return does not exceed 9,447.91 euros
  8. Index 8. Corrective index in certain forestry activities