Index 1. Exclusive use of other people's means of production in agricultural activities

Regulations: Instruction 2.3.a) of Annex I Order HFP /1172/2022, of November 29 ( BOE of December 1)

Index 0.75 will be applied when agricultural activities use only means of production, without considering the land for these purposes.

Both labor and capital are understood as foreign means of production, with the exception of land and elements permanently attached to it, such as wells, trees and buildings that form part of the operation. Therefore, for this correction index to be applicable, the owner must not personally work on the activity (except in tasks related to management, organization and planning thereof) but must employ entirely external labor; Furthermore, all elements of the operation other than the land in the terms discussed above must be provided by third parties.

As an exception, this index will not apply in cases of sharecropping and similar figures.