Index 3. For crops grown on rented land

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

The index 0.90 will be applied when crops are grown, in whole or in part, on rented land. The reduction will be applied to the portion of the reduced net income from the activity that comes from said crops (once rectified, where appropriate, by the effect of the application of the previous corrective indices).

In order to delimit the part of the reduced net income from the activity to which this index is applied, it will be necessary to distinguish the part of the previous net income from the activity and the depreciation of the fixed assets assigned to it that corresponds to the crops grown on rented land.

When it is not possible to delimit said yield, it will be prorated based on the percentage that the leased land dedicated to each crop represents with respect to the total surface area, owned and leased, dedicated to that crop.