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New regulations for 2022

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Main tax changes introduced by Royal Decree-Law 4/2022, of March 15, which adopts urgent measures to support the agricultural sector due to the drought

PERSONAL INCOME TAX

Article 4 of Royal Decree-Law 4/2022 provides for an increase from 5% to 20% in the reduction of the net income obtained in 2021 for taxpayers who carry out agricultural, livestock and forestry activities and who determine the net income of their economic activities by the objective estimation method .

Likewise, for farms and agricultural activities in which damage has occurred as a direct consequence of the incidents referred to in article 1 of this Royal Decree-Law, and in accordance with the provisions contained in the Regulation of IRPF and VAT , the head of the Ministry of Finance and Public Function, in view of the reports of the Ministry of Agriculture, Fisheries and Food, may authorize, with exceptional nature, the reduction of the net performance indices referred to in Order HAC/1155/2020, of November 25, which develops, for the year 2021, the objective estimation method of personal income tax and the regime simplified special VAT.

Real Decreto-ley 4/2022, de 15 de marzo,

por el que se adoptan medidas urgentes de apoyo al sector agrario por causa de la sequía.