Phase 4: Determination of the net performance of the activity

In accordance with the regulations governing the objective estimation method, contained in Annex I and in the First Additional Provision of the Order HAC/1347/2024, of November 28 (BOE (as of November 30), to determine the net income from the activity, the following reductions may be applied:

1. General reduction: 5 per 100

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

As in 2024, for 2025 the net yield of modules from agricultural, livestock and forestry activities, as well as from transformation processes, determined in accordance with what was discussed in phase 3 above, It may be reduced by 5 percent..

2. Reduction of young farmers: 25 percent

Regulations: Sixth Additional Provision of the Law IRPFABBR and instruction 3 of Annex I Order HAC/1347/2024, of November 28 (BOE November 30th)

Young farmers (over 18 and under 40) or agricultural wage earners may reduce the net module yield resulting from applying the general reduction by 25% in each of the tax periods closed during the five years following their first installation as owners of a farm with priority status, carried out under the provisions of Chapter IV of Title I of Law 19/1995, of July 4, on the Modernization of Agricultural Holdings, provided that they prove the implementation of a plan to improve the farm.

For these purposes, the priority farm status must be accredited by a certificate issued by the corresponding body of the Autonomous Community, or by inclusion in the General Catalogue of Priority Farms of the Ministry of Agriculture, Fisheries and Food.

See Royal Decree 613/2001, of June 8, on the improvement and modernization of the production structures of agricultural holdings ( BOE of June 9).

3. Extraordinary expenses due to exceptional circumstances

Regulations: See Common Standard 2 of Annex III Order HAC/1347/2024, of November 28 (BOE November 30th)

When the development of the activity has been affected by fires, floods, subsidence or other exceptional circumstances that have determined extraordinary expenses outside the normal process of carrying out the activity, the interested parties may reduce the resulting net income by the amount of said expenses. To do so, taxpayers must have informed the Administration or, failing that, the Tax Agency Delegation, of this circumstance within 30 days from the date on which it occurs, providing the corresponding justification for this purpose and mentioning, where appropriate, the compensation to be received due to such alterations, so that the Tax Administration can verify the certainty of the cause that motivates the reduction in income and the amount thereof.

Precision: reimbursement or return of current subsidies

Given that his indictment must be carried out in the The tax period that includes the date of the final grant award resolution, that is, when the grant is definitively recognized and quantified, regardless of when it is received, increasing the previous net income by the amount of the grant received multiplied by the corresponding net income index, the return (reimbursement) of the same, if applicable, will have an impact on the net income of the modules for the period in which it is made, and this net income must be reduced by the amount of the declared grant multiplied by the corresponding net income index, entering its amount in the box [0239], relating to "Reimbursement of subsidies (the amount of the subsidy declared by the application of the indices will be included)".