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Practical manual for Income Tax 2021.

Index 5. Organic farming activities

The 0.95 index will be applied when the production complies with the requirements established in Regulation ( EC ) 834/2007 of the Council of 28 June 2007 on the production and labelling of organic products and repealing Regulation ( EEC ) No 2092/1991, in its specific development regulations and in the current legal regulations of the corresponding Autonomous Communities on organic production and is duly accredited by its organic operator certificate.