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Practical manual for Income Tax 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) Gross revenue and net return indices
  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: Determining the prior net performance of the activity