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

The Tax Agency's electronic headquarters incorporates a " Virtual Income Assistant », where you can find out how to calculate the income derived from your agricultural, livestock or forestry activity, using the objective estimation method, including information on accessory activities and the income of the farm, such as subsidies and items that reduce the results of the activity.

1. Concept and scope of application
2. Determination of net income
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 forestry activity owners and performance indices applicable in the 2023 financial year