Concept and scope of application
Regulations: Articles 16.2 b), 31 and transitional provision thirty-second Law Personal Income Tax ; art. 32 et seq. Regulation Personal Income Tax and Order HFP /1335/2021
The objective estimation method is applicable in the year 2022 to agricultural, livestock and forestry activities, including the work, services and accessory activities carried out by the owners of said activities, as well as to the processes of transformation, elaboration or manufacturing of natural products. carried out by the owners of the farms from which said products are obtained, provided that the circumstances indicated below occur.