Introduction: scheme

Regulations: See Annex I and instructions for the application of the signs, indices or modules in IRPF contained in the same Order HFP /1335/2021, of December 1 ( BOE of December 2), Order HFP /1172/2022, of November 29 and Order HFP /405/2023, of April 18 ( BOE of April 25).

The net return is the result of the sum of the net returns corresponding to each of the agricultural, livestock and forestry activities developed by the taxpayer.

The net return corresponding to each activity must be obtained by successively carrying out the operations that are schematically indicated below:

Phase 1

FULL INCOME (including grants, compensation, and one-time PAC aid)

(×) NET RETURN INDEX

(*) When the recipient of direct CAP single payment aid has not obtained income from agricultural or livestock activities, the net return index to be applied is 0.56.

= PREVIOUS NET PERFORMANCE

Phase 2

(-) REDUCTION FOR THE ACQUISITION OF AGRICULTURAL DIESEL: 35 PER 100

(-) REDUCTION DUE TO THE ACQUISITION OF FERTILIZERS: 15 PER 100

(-) AMORTIZATION OF MATERIAL AND INTANGIBLE ASSETS (excluding forestry activities)

= MINORIZED NET INCOME

Phase 3

(×) CORRECTIVE INDICES (depending on the type of activity and certain circumstances)

= NET PERFORMANCE OF MODULES

Phase 4

(-) GENERAL REDUCTION: 25 PER 100

(-) REDUCTION FOR YOUNG FARMERS: 25 PER 100

(-) SPECIAL REDUCTION FOR ECONOMIC ACTIVITIES ON LA PALMA ISLAND: 20 PER 100

(-) EXTRAORDINARY EXPENSES DUE TO EXCEPTIONAL CIRCUMSTANCES (fires, floods, sinkholes, etc., communicated to the AEAT in a timely manner)

= NET ACTIVITY RETURN

Phase 5

(-) REDUCTION DUE TO IRREGULARITY: 30 PER 100 (Reductions in income generated in more than 2 years or obtained in a notoriously irregular manner)

= REDUCED NET RETURN FROM THE ACTIVITY