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Practical manual for Income Tax 2023.

Index 6. Crops on irrigated land that use electric energy for this purpose

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

An index of 0.75 will be applied when crops are grown, in whole or in part, on land irrigated by electric power, provided that the taxpayer, or the irrigation community in which he participates, is registered in the territorial registry corresponding to the Special Tax management office referred to in article 102.2 of Law 38/1992, of December 28, on Special Taxes.

This index of 0.75 will be applied to the yield from crops grown on irrigated land with electrical energy.

When it is not possible to delimit said yield, this index will be applied to the result of multiplying the yield from all crops by the percentage of the surface area of crops on irrigated land that use electrical energy for this purpose over the total surface area of the agricultural holding.

This index may be applied to any of the following activities that use electricity to irrigate crops, provided that the yield comes from agricultural products:

  • Agricultural activity eligible for inclusion in the special regime for agriculture, livestock and fishing of the Value Added Tax.

  • The transferor's share of the benefits accruing to the transferor from agricultural activities carried out under sharecropping.

  • Processes of transformation, preparation or manufacturing of natural, plant or animal products, which require registration in a section corresponding to industrial activities of the Rates of the Tax on Economic Activities and are carried out by the owners of the farms from which said natural products are directly obtained.