Livestock farms
Note: The following table includes the net performance indices applicable in 2025 with the modifications established in the Order HAC /484/2026, of May 14, which modifies for the 2025 tax period the net performance indices applicable in the objective estimation method of Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances (BOE of May 18) that are identified with an asterisk (*).
| Group name | Products | Indexes |
|---|---|---|
| Poultry farming | Meat and eggs from chickens, hens, ducks, pheasants, partridges, quails, etc. |
0.13 |
| Bovine | Meat (intensive) |
0.13 |
| Meat (extensive) |
0.13 |
|
| Milk (intensive) |
0.20 |
|
| Milk (extensive) |
0.20 |
|
| Breeding (intensive) |
0.26 |
|
| Breeding (extensive) |
0.26 |
|
| Goat | Meat (intensive) |
(*) 0.09 |
| Meat (extensive) |
(*) 0.09 |
|
| Milk (intensive) |
(*) 0.18 |
|
| Milk (extensive) |
(*) 0.18 |
|
| Rabbit farming | Rabbit farming |
0.13 |
| Ovine | Meat (intensive) |
(*) 0.09 |
| Meat (extensive) |
(*) 0.09 |
|
| Milk (intensive) |
(*) 0.18 |
|
| Milk (extensive) |
(*) 0.18 |
|
| Porcine | Meat (intensive) |
0.13 |
| Meat (extensive) |
0.13 |
|
| Breeding (intensive) |
0.26 |
|
| Breeding (extensive) |
0.26 |
|
| Ancillary activities carried out by livestock farmers | Agro-cutting, crafts, hunting, fishing and recreational and leisure activities in which the farmer or rancher participates as a monitor, guide or expert, such as hiking, trekking, ecological routes, etc. | 0.42 |
| Breeding, keeping or fattening services of any type of livestock (including poultry) | 0.37 | |
| Other work and accessory services provided by livestock farmers | 0.56 | |
| Punting mussel production | 0.56 | |
| Other livestock activities not expressly included in other sections | Beekeeping |
(*) 0.13 |
| Horses, fur animals (mink, chinchilla, etc.), etc. | 0.32 | |