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Practical Guide to Income Tax 2025. Part 1.

Phase 1: Determination of prior net performance

Regulations: See Annex I and instruction 2.1 of said Annex I Order HAC/1347/2024, of November 28 (BOE November 30th)

  1. a) Comprehensive income and net return rates
  2. b) Net performance indices applicable to products or services derived from agricultural, livestock and forestry activities in objective estimation
  3. c) Rules for calculating income corresponding to each type of product or service
  4. Example: Determination of the previous net performance of the activity