b) Net performance indices applicable to products or services derived from agricultural, livestock and forestry activities in objective estimation

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

Note: the following table includes the net return indices applicable in 2022 with the modifications established in Order HFP /405/2023, of 18, by which the net return indices are reduced for the 2022 tax period and the corrective indices for feed purchased from third parties and for crops on irrigated land that use, for this purpose, electrical energy applicable in the objective estimation method of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances are modified ( BOE of April 25).

See the Annex on the reduction of the net return rates applicable in 2022 to agricultural and livestock activities due to exceptional circumstances grouped by Autonomous Communities, Provinces, territorial areas and activities listed in section " Appendix " of this Chapter.

Product code	Types of products or services included	Net return index
1	Beef pigs	Natural products: 0.13 ^() Transformation processes: 0.23 ^()** The net yield index of the following natural products is reduced to 0.09 by Order HFP /1335/2021: Poultry farming Beef cattle Rabbit farming Pork meat Sheep and goat meat
2	Sugar beet
3	Beef cattle, beef sheep, beef goats, poultry and rabbit farming
4	Forestry activities with an "average cutting period" of more than 30 years
5	Dairy cattle	Natural products: 0.14^() Transformation processes: 0.24 ^()** The net performance indices indicated have been reduced by Order HFP /1335/2021.
6	Cereals, citrus fruits, nuts, horticultural products, potatoes, legumes, grapes for table wine without designation of origin, olive products, mushrooms for human consumption and tobacco	Natural products: 0.26 ^() Transformation processes: 0.36 ^()** The net yield index for the following natural products is reduced by Order HFP /1335/2021: Cereals: 0.18 Legumes 0.18 Nuts: Chestnut: 0.18 Nuts: Almond: 0.13 Olive products: 0.13 Beekeeping: 0.13 Breeding cattle: 0.18 Pig breeding: 0.18 Dairy sheep and goats: 0.18
7	Pig breeding, cattle breeding, dairy sheep, dairy goats and beekeeping
8	Forestry activities with an "average cutting period" equal to or less than 30 years
9	Table grapes, grapes for table wine with designation of origin, oilseeds, rice and flowers and ornamental plants	Natural products: 0.32^() Transformation processes: 0.42 ^()** The net yield index of the following natural products is reduced to 0.22 by Order HFP /1335/2021: Oilseeds Equine
10	Other livestock species not expressly included in other codes
11	Forestry activity dedicated to resin extraction
12	Roots (except sugar beets), tubers, fodder, cotton, non-citrus fruits and other agricultural products not expressly included in other codes	Natural products: 0.37^() Transformation processes: 0.47 ^()The net yield index of the following natural products is reduced to 0.26 by Order HFP /1335/2021: Non-citrus fruits: Apricot, peach and nectarine
13	Textile plants	Natural products: 0.42 Transformation processes: 0.52
14	Ancillary activities carried out by farmers, ranchers or owners of forestry farms	Net performance index: 0.42
15	Other work and accessory services carried out by farmers, ranchers or owners of forestry farms	Net performance index: 0.56
16	Breeding, keeping and fattening services for any type of livestock	Net performance index: 0.37

Disclaimer: The net performance indices corresponding to the "Transformation processes" heading will only be applied to the activity identified with key 9, "Transformation, production or manufacturing processes of natural, vegetable or animal products, which require registration in a section corresponding to industrial activities in the IAE rates and are carried out by the owners of the farms from which said natural products are directly obtained."