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

See the Annex of the reduction of net performance indices applicable in 2022 to agricultural and livestock activities due to exceptional circumstances grouped by Autonomous Communities, Provinces, territorial areas and activities that appears in the 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 return index of the following natural products is reduced to 0.09 by Order HFP /1335/2021: Poultry farming Beef bovine rabbit farming Pork meat Meat sheep and goats
2	Sugar beet
3	Beef cattle, meat sheep, meat goats, poultry and rabbit farming
4	Forestry activities with an "average felling period" greater 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 return index of 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 Farming pigs: 0.18 Dairy sheep and goats: 0.18
7	Breeding pigs, breeding cattle, dairy sheep, dairy goats and beekeeping
8	Forestry activities with an "average felling 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 return 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 return 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	Accessory activities carried out by farmers, ranchers or owners of forestry holdings	Net return index: 0.42
15	Other work and accessory services carried out by farmers, ranchers or forestry owners	Net return index: 0.56
16	Breeding, guarding and fattening services for any type of livestock	Net return index: 0.37

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