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Practical Income Manual 2022.

a) Comprehensive income and net return rates

In general

To calculate the previous net return, the income obtained from products or services derived from agricultural, livestock and forestry activities and the “net return indices” applicable to each of them must be taken into account.

To this end, within each agricultural, livestock and forestry activity that is considered independent, the full income from each of the types of products obtained, or services provided, will be entered in section D3 of the declaration in the box that corresponds to those numbered from 1 to 16 in accordance with the relationship contained in table reproduced in its specific section.

The “net return index” that corresponds in each case will be applied to said income. For fiscal year 2022, the applicable net performance indices are those that appear in the list contained in table that appears in this chapter and that reproduce those approved in Annex I and in the Additional Provision second of Order HFP /1335/2021, of December 1 ( BOE of December 2) .

Reduced performance due to exceptional circumstances

Regulations: Art 37.4.1 and 2 Regulation Personal Income Tax . See also Annex III Order HFP /1335/2021, of December 1 ( BOE of December 2)

However, in cases in which the Minister of Finance (currently Minister of Finance and Public Function) has authorized the reduction of said indices for a specific sector or geographical area, because the development of agricultural or livestock activities has been affected by fires , floods or other exceptional circumstances, the net performance indices approved in the Ministerial Orders published for this purpose will be applied.

For these purposes, keep in mind that article 95 of Royal Decree-Law 20/2022, of December 27, on measures to respond to the economic and social consequences of the War in Ukraine and support for the reconstruction of the island of La Palma and other situations of vulnerability provide for the possibility of authorizing the reduction of rates for farms and agricultural activities in which damage has occurred as a direct consequence of the forest fires that took place in the Autonomous Communities of Andalusia, Aragon, the Balearic Islands, Canary Islands, Castilla y León, Castilla-La Mancha, Catalonia, Valencian Community, Extremadura, Galicia, Madrid, Region of Murcia, Foral Community of Navarra, Basque Country and La Rioja, during the months of June, July and August 2022, and which are listed in the Annex to the Agreement of the Council of Ministers, dated August 23, 2022.

Likewise, when the development of activities is affected by fires, floods, sinkholes or major breakdowns in industrial equipment, which entail serious alterations in the development of the activity, interested parties may request the reduction of the applicable signs, indices or modules. in the Administration or Delegation of the Tax Agency corresponding to your tax domicile, within a period of 30 days from the date on which they occur, providing the evidence they consider appropriate and mentioning, where appropriate, the compensation to be received. due to such alterations.

Once the effectiveness of said alterations has been proven, the reduction of the appropriate signs, indices or modules may be authorized.