Agricultural holdings

Note: The following table includes the net return indices applicable in 2022 with the modifications established in Order HFP /405/2023, of April 18, by which they are reduced for the 2022 tax period the net return indices and the general reduction applicable in the objective estimation method of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances (BOE of April 25) that are identified with an asterisk^(*).

Group name	Products	Contents
Grain cereals except rice	Wheat, rye, barley, oats, corn, sorghum, millet, panizo, canary seed, einkorn, triticale and buckwheat, etc.	*^()** 0.18
grain legumes	Carobs, fenugreek, almortas, lupins, chickpeas, peas, broad beans, beans, lentils, vetch, yeros, etc.	*^()** 0.18
Mushrooms for human consumption	Mushrooms for human consumption	0.26
Citrus	Orange (sweet or bitter), mandarin, lemon, grapefruit, lime, bergamot, etc.	0.26
Grape	Grape for table wine without designation of origin	0.26
	Grape for table wine with designation of origin	0.32
	Table grapes	0.32
Nuts	Almond	*^()** 0.13
	Chestnut	*^()** 0.18
	Rest of the nuts, except almonds and chestnuts, such as hazelnuts, nuts (pistachios, pine nuts), walnut, etc.	0.26
Oilseeds	Peanut, sunflower, soybean, rapeseed and rapeseed, safflower and castor bean, etc.	*^()** 0.22
Rice	Rice	0.32
Olive products	Olive (from the mill or table)	(*) 0.13
Forages	Weeding forage plants (fodder turnip, fodder beet, fodder cabbage, fodder pumpkin, fodder carrot, etc.) and other forage plants (alfalfa, fodder winter cereal, fodder corn, vetch, sainfoin, clover, vallico, fodder bean, zulla and others), etc.	0.37
Roots, tubers (except potato)	Roots, tubers (except potato)	0.37
Non-citrus fruits	Apricot, peach and nectarine	*^()** 0.26
Non-citrus fruits	Table apple, cider apple, pear, quince, loquat, other pome fruits (acerola, rowanberry and others), cherry, sour cherry, plum, and other stone fruits, fig, pomegranate, currant, raspberry, other small fruits and berries (cassis, blackberry, blackberry, etc.), banana, avocado, cherimoya, kiwi and other tropical and subtropical fruits (persimmons, prickly pear, dates, guava, papaya, mango, lychees, except tropical pineapple).	0.37
Horticultural products	Cabbage, Brussels sprouts, cauliflower, other cabbages, chard, celery, leek, lettuce, endive, spinach, asparagus, endive, thistle, other leafy vegetables, tomato, artichoke, cucumber, gherkin, eggplant, pepper, pumpkin, zucchini , other vegetables grown for their fruit or flower, table beet, carrot, garlic, onion, chives, turnip, radish, other vegetables grown for their root, bulb or tuber, green pea, green bean, green bean, other vegetables with pod, watermelon, melon, strawberry, strawberry, tropical pineapple and other fruits of non-perennial plants etc.	0.26
Horticultural products	Sugar beet	0.13
Potato	Potato	0.26
Other agricultural products	Hops, sugar cane, saffron, chicory, paprika pepper, nurseries, etc.	0.37
Other agricultural products	Flowers and ornamental plants	0.32
textile plants	Cotton	0.37
textile plants	Linen, Hemp	0.42
Tobacco	Tobacco	0.26
Accessory activities carried out by farmers	Agrotourism, crafts, hunting, fishing and recreational and leisure activities, in which the farmer or rancher participates as a monitor, guide or expert, such as hiking, hiking, ecological routes, etc.	0.42
Other work and accessory services provided by farmers		0.56