Index 3. For crops grown on rented land
The index 0.90 will be applied when crops are grown, in whole or in part, on rented land. The reduction will be applied to the part of the reduced net yield of the activity that comes from said crops (once rectified, where appropriate, by the effect of the application of the previous corrective indices).
To delimit the part of the reduced net return of the activity on which the application of this index proceeds, it will be necessary to distinguish the part of the previous net return of the activity and the amortization of the fixed assets assigned to it that correspond to the crops grown on land. leased.
When it is not possible to delimit said yield, it will be prorated based on the percentage of the leased land dedicated to each crop with respect to the total area, owned and leased, dedicated to that crop.