Introduction: scheme

Regulations: See Annex I and instructions for the application of the signs, indexes or modules in the 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).

Net income is the result of the sum of the net income corresponding to each of the agricultural, livestock and forestry activities carried out by the taxpayer.

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

Phase 1

TOTAL INCOME (including subsidies, compensation and CAP aid single payment)

(×) NET PERFORMANCE INDEX

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

= PREVIOUS NET YIELD

Phase 2

(-) REDUCTION FOR ACQUISITION OF AGRICULTURAL FUEL: 35%

(-) REDUCTION FOR ACQUISITION OF FERTILIZERS: 15 PER 100

(-) AMORTIZATION OF TANGIBLE AND INTANGIBLE FIXED ASSETS (excluding forestry activities)

= REDUCED NET INCOME

Phase 3

(×) CORRECTION INDEXES (depending on the type of activity and certain circumstances)

= NET YIELD OF MODULES

Phase 4

(-) GENERAL REDUCTION: 25%

(-) YOUNG FARMERS REDUCTION: 25%

(-) SPECIAL REDUCTION FOR ECONOMIC ACTIVITIES ON THE ISLAND OF LA PALMA: 20%

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

= NET INCOME FROM THE ACTIVITY

Phase 5

(-) REDUCTION DUE TO IRREGULARITY: 30% (Reductions in returns generated over more than 2 years or obtained in a notoriously irregular manner)

= REDUCED NET PERFORMANCE OF THE ACTIVITY