Chapter 9. Income from economic activities under objective estimation (II) (Agricultural, livestock and forestry activities)

The Tax Agency's electronic headquarters incorporates a " Virtual Income Assistant », where you can find out how to calculate the income derived from your agricultural, livestock or forestry activity, using the objective estimation method, including information on accessory activities and the income of the farm, such as subsidies and items that reduce the results of the activity.

1. Concept and scope of application
2. Determination of net return
3. Determination of Total Reduced Net Return
4. Case study
5. Appendix: List of natural products, services and ancillary activities carried out by farmers, livestock breeders and forestry operators and applicable performance indices in the year 2025