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New regulations for 2024

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Main new features Order HAC/348/2024, of April 17, which modifies for the tax period 2023 the net return indices and the general reduction applicable in 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

  • Article 1 approves the reduction of the net yield rates applicable in 2023 to agricultural and livestock activities carried out in certain territorial areas.

  • In Article 2, the general reduction in net income established as a general rule in 2023 at 10% is raised to 15% for agricultural, livestock and forestry activities that determine the net income of their economic activities by the objective estimation method.
Orden HAC/348/2024, de 17 de abril,

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.