Phase 2: Determination of the net reduced return

Regulations : See Annex I and instruction 2.2 of the aforementioned Annex I Order HFP / 1172/2022, of November 29 ( BOE of December 1)

The determination of the reduced net return is the result of deducting from the previous net return determined in phase 1 above the amounts corresponding to the concepts discussed below:

1. Reduction for the acquisition of agricultural diesel: 35 percent
2. Reduction for fertilizer acquisition: 15 percent
3. Amortization of tangible and intangible assets (except forestry activities)