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Practical Income Manual 2022.

Chart: List of Activities

Regulations: Order HFP /1335/2021, of December 1 ( BOE of December 2)

ActivityPassword
Agricultural or livestock susceptible to be included in the special regime for agriculture, livestock and fishing of the Value Added Tax 1
Forestry likely to be included in the special regime for agriculture, livestock and fishing of the Value Added Tax 2
Independent livestock farming classified in Division 0 of the Tax on Economic Activities ( IAE ) 3
Livestock breeding, guarding and fattening services 4
Other jobs, services and accessory activities carried out by farmers or ranchers, which are excluded or not included in the special regime for agriculture, livestock and fishing
of the Value Added Tax
5
Other work, services and accessory activities carried out by owners of forestry activities, which are excluded or not included in the special regime for agriculture, livestock and fishing of the Value Added Tax 6
Uses that correspond to the transferor in agricultural activities carried out under a sharecropping regime 7
Uses that correspond to the transferor in forestry activities carried out under a sharecropping regime 8
Processes of transformation, elaboration or manufacturing of natural, plant or animal products, which require registration in an heading corresponding to industrial activities in the rates of the IAE and are carried out by the owners of the farms from which said natural products are directly obtained 9

Note: Each of the nine activities listed above are considered independent of each other for the purposes of applying the objective estimation method, so, if several are developed, the determination of the net return must be carried out separately for each of them. they.