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Practical manual for Income Tax 2023.

Reduction for fertilizer acquisition: 15 percent

Note: This reduction constitutes an exceptional measure that may be applied by the owners of agricultural and livestock activities in an objective estimate in the years 2022 and 2023 to alleviate the effect produced by the increase in the price of operating inputs in agricultural and livestock activities.

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

Percentage reduction

15 percent of the purchase price of the fertilizers necessary for the development of agricultural and livestock activities.

Requirements:

  • That these are fertilizer purchases made in the year 2023 and documented in invoices issued in the same year.

  • That said price appears duly documented in the invoices issued for its acquisition.

  • That said invoices comply with the requirements set forth in article 6.1 of the Regulation governing billing obligations, approved by Royal Decree 1619/2012, of November 30.

    See the requirements that every invoice and its copies must contain in accordance with the provisions of article 6.1 of the Regulation that regulates invoicing obligations, in Chapter 10 of the VAT 2023 Practical Manual ("Formal obligations of taxable persons of the VAT: Invoices and Registration Books", in the section " Obligations regarding invoicing ".