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Practical Income Manual 2022.

Phase 2: Determination of the net reduced return

Regulations : See Annex I and instruction 2.2 of the aforementioned Annex I Order HFP / 1335/2021, of December 1 ( BOE of December 2)

The determination of the reduced net return is the result of deducting from the previous net return determined in phase 1 above the amounts corresponding to the concepts discussed below:

  1. Reduction for the acquisition of agricultural diesel: 35 percent
  2. Reduction for fertilizer acquisition: 15 percent
  3. Amortization of tangible and intangible assets (except forestry activities)