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Practical Guide to Income Tax 2025. Part 1.
Chapter 9. Income from economic activities under objective estimation (II) (Agricultural, livestock and forestry activities)
Determination of net return
Phase 1: Determination of prior net performance
c) Rules for calculating income corresponding to each type of product or service

Practical Guide to Income Tax 2025. Part 1.

4. Subsidies, aid and other transfers received

Current and capital subsidies
Special rules applicable to certain subsidies or aid

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Updated webpage: March 17, 2026