b) Net performance indices applicable to products or services derived from agricultural, livestock and forestry activities in objective estimation

Regulations: Order HFP /1359/2023, of December 19 ( BOE of December 21)

Product code	Types of products or services included	Net return index
1	Beef pigs	Natural products: 0.13 Transformation processes: 0.23
2	Sugar beet
3	Beef cattle, beef sheep, beef goats, poultry and rabbit farming
4	Forestry activities with an "average cutting period" of more than 30 years
5	Dairy cattle	Natural products: 0.20 Transformation processes: 0.30
6	Cereals, citrus fruits, nuts, horticultural products, potatoes, legumes, grapes for table wine without designation of origin, olive products, mushrooms for human consumption and tobacco	Natural products: 0.26 Transformation processes: 0.36
7	Pig breeding, cattle breeding, dairy sheep, dairy goats and beekeeping
8	Forestry activities with an "average cutting period" equal to or less than 30 years
9	Table grapes, grapes for table wine with designation of origin, oilseeds, rice and flowers and ornamental plants	Natural products: 0.32 Transformation processes: 0.42
10	Other livestock species not expressly included in other codes
11	Forestry activity dedicated to resin extraction
12	Roots (except sugar beets), tubers, fodder, cotton, non-citrus fruits and other agricultural products not expressly included in other codes	Natural products: 0.37 Transformation processes: 0.47
13	Textile plants	Natural products: 0.42 Transformation processes: 0.52
14	Ancillary activities carried out by farmers, ranchers or owners of forestry farms	Net performance index: 0.42
15	Other work and accessory services carried out by farmers, ranchers or owners of forestry farms	Net performance index: 0.56
16	Breeding, keeping and fattening services for any type of livestock	Net performance index: 0.37

Disclaimer: The net performance indices corresponding to the "Transformation processes" heading will only be applied to the activity identified with key 9, "Transformation, production or manufacturing processes of natural, vegetable or animal products, which require registration in a section corresponding to industrial activities in the IAE rates and are carried out by the owners of the farms from which said natural products are directly obtained."