b) Net performance indices applicable to products or services derived from agricultural, livestock and forestry activities in objective estimation

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

Product code	Types of products or services included	Net return index
1	Beef pigs	Natural products: 0.13 Transformation processes: 0.23
2	Sugar beet
3	Beef cattle, meat sheep, meat goats, poultry and rabbit farming
4	Forestry activities with an "average felling period" greater than 30 years
5	Dairy cattle	Natural products: 0.20 Transformation processes: 0.30
6	Cereals, citrus fruits, nuts, horticultural products, potatoes, legumes, grapes for table wine without designation of origin, olive products, mushrooms for human consumption and tobacco	Natural products: 0.26 Transformation processes: 0.36
7	Breeding pigs, breeding cattle, dairy sheep, dairy goats and beekeeping
8	Forestry activities with an "average felling period" equal to or less than 30 years
9	Table grapes, grapes for table wine with designation of origin, oilseeds, rice and flowers and ornamental plants	Natural products: 0.32 Transformation processes: 0.42
10	Other livestock species not expressly included in other codes
11	Forestry activity dedicated to resin extraction
12	Roots (except sugar beets), tubers, fodder, cotton, non-citrus fruits and other agricultural products not expressly included in other codes	Natural products: 0.37 Transformation processes: 0.47
13	textile plants	Natural products: 0.42 Transformation processes: 0.52
14	Accessory activities carried out by farmers, ranchers or owners of forestry holdings	Net return index: 0.42
15	Other work and accessory services carried out by farmers, ranchers or forestry owners	Net return index: 0.56
16	Breeding, guarding and fattening services for any type of livestock	Net return index: 0.37

Disclaimer: The net performance indices corresponding to the heading "Transformation processes" will only be applied to the activity identified with key 9, "Processes of transformation, elaboration or manufacturing of natural, plant or animal products, which require registration in a corresponding heading. to industrial activities at the rates of IAE and are carried out by the owners of the farms from which said natural products are directly obtained".