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Practical Guide to Income Tax 2025. Part 1.

Phase 3: Determining the net yield of modules

Regulations: See Annex I andinstruction 2.3 of the aforementioned Annex I Order HAC/1347/2024, of November 28 (BOE November 30th)

The net return of modules is obtained by applying the corrective index or indexes that correspond to the activity to the reduced net return.

These correction factors for the year 2025 are:

  1. Index 1. Exclusive use of other people's means of production in agricultural activities
  2. Index 2. Use of salaried personnel
  3. Index 3. For crops grown on rented land
  4. Index 4. Feed purchased from third parties in more than 50%
  5. Index 5. Organic farming activities
  6. Index 6. Crops on irrigated land that use electric energy for this purpose
  7. Index 7. Because it is a company whose reduced net return does not exceed 9,447.91 euros
  8. Index 8. Corrective index in certain forestry activities
  9. Index 9. Corrective index in mussel production activity in rafts