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Practical manual for Income Tax 2023.

Table: List of Activities

Regulations: Order HFP /1172/2022, of November 29 ( BOE of December 1)

Activity Password
Agricultural or livestock that may be included in the special regime for agriculture, livestock and fishing of the Value Added Tax 1
Forestry eligible for inclusion in the special regime for agriculture, livestock and fishing of the Value Added Tax 2
Independent livestock farming classified in Division 0 of the Tax on Economic Activities ( IAE ) 3
Livestock breeding, keeping and fattening services 4
Other work, services and accessory activities carried out by farmers or ranchers, which are excluded or not included in the special regime for agriculture, livestock and fishing
of the Value Added Tax
5
Other works, services and accessory activities carried out by holders of forestry activities, which are excluded or not included in the special regime for agriculture, livestock and fishing of the Value Added Tax 6
Uses that correspond to the transferor in agricultural activities carried out under a sharecropping regime 7
Uses that correspond to the transferor in forestry activities carried out under a sharecropping regime 8
Processes of transformation, elaboration or manufacturing of natural, vegetable or animal products, which require registration in a section corresponding to industrial activities in the rates of the IAE and are carried out by the owners of the farms from which said natural products are directly obtained. 9

Note: Each of the nine activities listed above are considered independent from each other for the purposes of applying the objective estimation method, so if several are carried out, the net income must be determined separately for each of them.