Introduction: scheme

Regulations: See Annex I and instructions for the application of the signs, indices or modules in the IRPFABBR contained within it Order HAC/1347/2024, of November 28 (BOE November 30th).

Net income is the result of the sum of the net income corresponding to each of the agricultural, livestock and forestry activities carried out by the taxpayer.

The net income corresponding to each activity must be obtained by successively carrying out the operations schematically indicated below:

Phase 1

TOTAL INCOME (including subsidies, compensation and aid CAP single payment)

(×) NET PERFORMANCE INDEX

(*) When the recipient of the single payment direct aid from the CAP has obtained income from agricultural and livestock activities, other than direct aid, for an amount less than 25% of the total amount of income from such activities, the net performance index to be applied to direct aid will be 0.56.

= PREVIOUS NET YIELD

Phase 2

(-) AMORTIZATION OF TANGIBLE AND INTANGIBLE FIXED ASSETS (excluding forestry activities)

= REDUCED NET INCOME

Phase 3

(×) CORRECTION INDEXES (depending on the type of activity and certain circumstances)

= NET YIELD OF MODULES

Phase 4

(-) GENERAL REDUCTION: 5 PER 100

(-) YOUNG FARMERS REDUCTION: 25%

(-) REIMBURSEMENT OF GRANTS

(-) EXTRAORDINARY EXPENSES DUE TO EXCEPTIONAL CIRCUMSTANCES (fires, floods, subsidence, etc., reported to the AEAT in a timely manner)

= NET INCOME FROM THE ACTIVITY

Phase 5

(-) REDUCTION DUE TO IRREGULARITY: 30% (Reductions in returns generated over more than 2 years or obtained in a notoriously irregular manner)

= REDUCED NET PERFORMANCE OF THE ACTIVITY