Farms
Note: The following table includes the net return indices applicable in 2023 with the modifications established in Order HAC /348/2024, of April 17, which modifies for the tax period 2023 the net return indices and the general reduction applicable in the objective estimation method of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances (BOE of April 19) which are identified with an asterisk (*).
| Group name | Products | Contents |
|---|---|---|
| Cereal grains except rice | Wheat, rye, barley, oats, corn, sorghum, millet, millet, canary seed, spelt, triticale and buckwheat, etc. |
(*) 0.13 |
| Grain legumes | Carob, fenugreek, chickpeas, lupins, chickpeas, peas, broad beans, kidney beans, lentils, vetch, vetch, etc. |
(*) 0.13 |
| Mushrooms for human consumption | Mushrooms for human consumption | 0.26 |
| Citrus | Orange (sweet or bitter), mandarin, lemon, grapefruit, lime, bergamot, etc. | 0.26 |
|
Grape |
Grapes for table wine without designation of origin | (*) 0.18 |
| Grapes for table wine with designation of origin | (*) 0.22 | |
| Table grapes | 0.32 | |
| Nuts | Chestnut | (*) 0.05 |
| Walnut, hazelnut, almond and other shell fruits (pistachios, pine nuts), etc. | 0.26 | |
| Oilseeds | Peanut, sunflower, soybean, rapeseed and rapeseed, safflower and castor bean, etc. |
0.32 |
| Rice | Rice |
0.32 |
| Olive products | Olive (olive mill or table olive) | (*) 0.13 |
| Forages | Forage plants for weeding (forage turnip, forage beet, forage cabbage, forage pumpkin, forage carrot, etc.) and other forage plants (alfalfa, winter forage cereal, forage corn, vetch, sainfoin, clover, vallico, forage bean, zulla and others), etc. | 0.37 |
| Roots, tubers (except potato) | Roots, tubers (except potato) | |
| Non-citrus fruits | Table apple, cider apple, pear, quince, loquat, other pome fruits (acerola, rowanberry and others), cherry, sour cherry, plum, apricot, peach and other stone fruits, fig, pomegranate, currant, raspberry, other small fruits and berries (blackcurrant, mulberry, mulberry, etc.), banana, avocado, custard apple, kiwi and other tropical and subtropical fruits (persimmon, prickly pear, date, guava, papaya, mango, lychees, except tropical pineapple). | 0.37 |
| Horticultural products | Cabbage, Brussels sprouts, cauliflower, other cabbages, chard, celery, leek, lettuce, escarole, spinach, asparagus, endive, cardoon, other leafy vegetables, tomato, artichoke, cucumber, gherkin, eggplant, pepper, pumpkin, zucchini, other vegetables grown for their fruit or flowers, table beet, carrot, garlic, onion, spring onion, turnip, radish, other vegetables grown for their root, bulb or tuber, green pea, green bean, green broad bean, other vegetables with pods, watermelon, cantaloupe, strawberry, pineapple and other fruits of non-perennial plants. | 0.26 |
| Sugar beet | 0.13 | |
| Potato | Potato | 0.26 |
| Other agricultural products | Hops, sugar cane, saffron, chicory, paprika, nurseries, etc. | 0.37 |
| Flowers and ornamental plants | 0.32 | |
| Textile plants | Cotton | 0.37 |
| Flax, Hemp | 0.42 | |
| Tobacco | Tobacco | 0.26 |
| Ancillary activities carried out by farmers | Agrotourism, crafts, hunting, fishing and recreational and leisure activities in which the farmer or rancher participates as a monitor, guide or expert, such as hiking, trekking, ecological routes, etc. | 0.42 |
| Other work and ancillary services provided by farmers | 0.56 | |