Chapter 9. Returns from economic activities in objective estimation (II) (agricultural, livestock and forestry activities)

The electronic headquarters of the Tax Agency incorporates a « Virtual Income Assistant », where you can consult how to calculate the returns derived from your agricultural, livestock or forestry activity, using the objective estimation method, including information on accessory activities and income from the exploitation such as subsidies and concepts that reduce the result of the activity .

1. Concept and scope of application
2. Determination of net return
3. Determination of Total Reduced Net Return
4. Practical case
5. Appendix: List of natural products, services and accessory activities carried out by farmers, ranchers and owners of forestry activities and performance indices applicable in fiscal year 2023