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Practical manual for Income Tax 2024. Part 1

Mussel production activity in punt

Regulations: Instruction 2.3 a.5) Order HFP /1359/2023, of December 19 ( BOE of December 21).

Characteristics of the activity Applicable index
Company with only one boat and no auxiliary boat 0.75
Company with a single raft and an auxiliary vessel of less than 15 gross registered tons (GRT) 0.85
Company with a single raft and an auxiliary boat of 15 to 30 TRB 0.90
Company with only one raft and an auxiliary ship of more than 30 TRB 0.95
Company with two rafts and no auxiliary boat 0.90
Company with two mussels and an auxiliary ship of less than 15 GRT 0.95