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Main tax innovations introduced by Order HFP/413/2022, of May 10, which reduces the net return indices for the 2021 tax period and modifies the corrective indices for feed purchased from third parties and for crops on farmland. irrigation
PERSONAL INCOME TAX
For the 2021 tax period:
The net return indices are reduced for those agricultural and livestock activities that were affected by exceptional circumstances in the development of their activity and that determine the net return in accordance with the objective estimation method .
The corrective index for feed purchased from third parties is modified and goes from 0.75 or 0.95 in the case of intensive exploitation of meat and poultry pigs to 0.5 for all activities.
The corrective index for crops on irrigated lands that use, for this purpose, electrical energy will be 0.75 and will be applied when the crops are grown, in whole or in part, on land of irrigation, provided that the taxpayer, or the community of irrigators in which they participate, are registered in the territorial registry corresponding to the special tax management office referred to in article 102.2 of Law 38/1992, of December 28. , Special Taxes.
When it is not possible to delimit said yield, this index will be applied to the result of multiplying the yield from all crops by the percentage of the surface area of crops on irrigated land that use, for this purpose, electrical energy on the surface. total of the agricultural holding.
por la que se reducen para el período impositivo 2021 los índices de rendimiento neto y se modifican los índices correctores por piensos adquiridos a terceros y por cultivos en tierras de regadío que utilicen, a tal efecto, energía eléctrica aplicables en el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas para las actividades agrícolas y ganaderas afectadas por diversas circunstancias excepcionales.