2024 regulation news
Skip information indexMain developments Order HAC/348/2024, of April 17, which modifies for the 2023 tax period the net return indices and the general reduction applicable to the objective estimation method of personal income tax for agricultural and livestock activities affected by various exceptional circumstances (BOE of April 19, 2024)
PERSONAL INCOME TAX
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Article 1 approves the reduction of the net return indices applicable in 2023 to agricultural and livestock activities carried out in certain territorial areas.
- In article 2, the general reduction on net performance, generally established in 2023 at 10%, is raised to 15% for agricultural, livestock and forestry activities that determine the net performance of their economic activities by the estimation method. objective.
por la que se modifican para el período impositivo 2023 los índices de rendimiento neto y la reducción general 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.