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Practical Income Manual 2022.

Phase 1: Determination of prior net performance

Regulations: See Annex I and instruction 2.1 of the aforementioned Annex I Order HFP /1335/2021, of December 1 ( BOE of December 2)

  1. a) Comprehensive income and net return rates
  2. b) Net performance indices applicable to products or services derived from agricultural, livestock and forestry activities in objective estimation
  3. c) Rules for calculating income corresponding to each type of product or service
  4. Example: Determination of the previous net performance of the activity