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Practical Income Manual 2022.

Phase 3: Determination of net performance of modules

Regulations: See Annex I and instruction 2.3 of the aforementioned Annex I Order HFP /1335/2021, of December 1 ( BOE of December 2)

The net performance of modules is obtained by applying the corrective index or indexes that correspond to the activity to the reduced net performance.

These corrective indices for fiscal year 2022 are:

  1. Index 1. Exclusive use of other people's means of production in agricultural activities
  2. Index 2. Use of salaried personnel
  3. Index 3. For crops grown on rented land
  4. Index 4. Feed purchased from third parties in more than 50%
  5. Index 5. Organic farming activities
  6. Index 6. Crops on irrigated lands that use, for this purpose, electrical energy
  7. Index 7. Because it is a company whose reduced net return does not exceed 9,447.91 euros
  8. Index 8. Corrective index in certain forestry activities