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Practical Income Manual 2023.

Annex: Reduction of net return indices, applicable in 2023, for agricultural and livestock activities affected by exceptional circumstances grouped by Autonomous Communities, Provinces, territorial areas and activities

Regulations: Order HAC /348/2024, of April 17, which modifies for the 2023 tax period the net return indices and the general reduction applicable in the objective estimation method of the Tax on the Income of Physical Persons for agricultural and livestock activities affected by various exceptional circumstances ( BOE of April 19) and Order HAC /490 /2024, of May 21, which corrects errors in Order HAC /348/2024, of April 17 ( BOE of May 24).

Warning : This reproduction has no legal validity. For legal purposes, consult the text published in the Official State Gazette .

  1. Andalucía
  2. Aragon
  3. Balearic Islands
  4. Canary Islands
  5. Castilla-La Mancha
  6. Castilla y León
  7. Catalonia
  8. Extremadura
  9. Galicia
  10. Madrid (Community of)
  11. Murcia Region
  12. La Rioja
  13. Community of Valencia