Index 6. Crops on irrigated lands that use, for this purpose, electrical energy
An index of 0.75 will be applied when crops are grown, in whole or in part, on land irrigated by electricity, provided that the taxpayer, or the community of irrigators in the that participates, are registered in the territorial registry corresponding to the Special Tax management office referred to in article 102.2 of Law 38/1992, of December 28, on Special Taxes.
This index of 0.75 will be applied to the yield from crops grown on land irrigated by electricity and, when it is not possible to delimit said yield, this index will be applied to the result of multiplying the yield from all crops by the percentage of the area of crops on irrigated lands that use, for this purpose, electrical energy over the total area of the agricultural holding.
This index may be applied to any of the following activities that use electrical energy to irrigate their crops, as long as the yield comes from agricultural products:
Agricultural activity likely to be included in the special regime for agriculture, livestock and fishing of the Value Added Tax.
The transferor's share of the benefits accruing to the transferor from agricultural activities carried out under sharecropping.
Processes of transformation, elaboration or manufacturing of natural, plant or animal products, which require registration in an heading corresponding to industrial activities of the Tax Rates on Economic Activities and are carried out by the owners of the farms from which said products are directly obtained. natural products.
Attention: Order HFP /413/2022, of May 10, by which the net return indices are reduced for the 2021 tax period and the corrective indices are modified 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 ( BOE of 11), has reduced the corrective index provided for in Order HAC/1155/2020 for crops on irrigated lands from 0.80 to 0.75.