Skip to main content
Practical Guide to Income Tax 2025. Part 1.

Table: List of Activities

Regulations: Order HAC/1347/2024, of November 28 (BOE November 30th)

Activity Password
Agricultural or livestock that may be included in the special regime for agriculture, livestock and fishing of the Value Added Tax 1
Forestry eligible for inclusion in the special regime for agriculture, livestock and fishing of the Value Added Tax 2
Independent livestock farming classified in Division 0 of the Tax on Economic Activities ( IAE ) 3
Livestock breeding, keeping and fattening services 4
Other work, services and accessory activities carried out by farmers or ranchers, which are excluded or not included in the special regime for agriculture, livestock and fishing
of the Value Added Tax
5
Other works, services and accessory activities carried out by holders of forestry activities, which are excluded or not included in the special regime for agriculture, livestock and fishing of the Value Added Tax 6
Uses that correspond to the transferor in agricultural activities carried out under a sharecropping regime 7
Uses that correspond to the transferor in forestry activities carried out under a sharecropping regime 8
Processes of transformation, elaboration or manufacturing of natural, vegetable or animal products, which require registration in a section corresponding to industrial activities in the rates of the IAE and are carried out by the owners of the farms from which said natural products are directly obtained. 9
Mussel production in rafts, with a maximum of 5 rafts on any day of the year 10

Note: Each of the ten activities listed above is considered independent of each other for the purposes of applying the objective estimation method, so if several are carried out, the determination of the net income must be made separately for each one.