Livestock 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 | Indexes |
|---|---|---|
| Poultry farming | Meat and eggs from chickens, hens, ducks, pheasants, partridges, quails, etc. |
0.13 |
| Bovine | Meat (intensive) |
0.13 |
| Meat (extensive) |
(*) 0.09 |
|
| Milk (intensive) |
0.20 |
|
| Milk (extensive) |
0.20 |
|
| Breeding (intensive) |
0.26 |
|
| Breeding (extensive) |
(*) 0.18 |
|
| Goat | Meat (intensive) |
0.13 |
| Meat (extensive) |
(*) 0.09 |
|
| Milk (intensive) |
0.26 |
|
| Milk (extensive) |
0.26 |
|
| Rabbit farming | Rabbit farming |
0.13 |
| Ovine | Meat (intensive) |
0.13 |
| Meat (extensive) |
(*) 0.09 |
|
| Milk (intensive) |
0.26 |
|
| Milk (extensive) |
0.26 |
|
| Porcine | ||
| Meat (intensive) |
0.13 |
|
| Meat (extensive) |
(*) 0.09 |
|
| Breeding (intensive) |
0.26 |
|
| Breeding (extensive) |
(*) 0.18 |
|
| Ancillary activities carried out by livestock farmers | Agro-cutting, 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 |
| Breeding, keeping or fattening services of any type of livestock (including poultry) | 0.37 | |
| Other work and accessory services provided by livestock farmers | 0.56 | |
| Other livestock activities not expressly included in other sections | Beekeeping |
(*) 0.13 |
| Equines, fur animals (mink, chinchilla, etc.) | 0.32 | |