Skip to main content

Logo of the Government of SpainOrganization Logo

The menu options will load here when they become available.

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Guide to Income Tax 2023.
Chapter 9. Income from economic activities under objective estimation (II) (Agricultural, livestock and forestry activities)
Determination of net return
Phase 2: Determination of reduced net return

Practical Guide to Income Tax 2023.

Depreciation of tangible and intangible fixed assets (except forestry activities)

Amortization table
Specific rules for applying the amortization table

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you wish to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: March 15, 2024