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Form 100. Personal Income Tax Return Declaration 2017

7.5.4.3. Information regarding the activity

Once the key for the activity carried out has been selected, or by clicking the icon next to this box, a data capture window appears that collects the additional information required to calculate the net performance and, where applicable, the applicable correction indices.

If the activity is carried out through an entity under an income attribution regime, such as entities without legal personality (communities of property, unclaimed inheritances, etc.) or civil companies, which are not subject to Corporate Tax whether or not they have legal personality, you should not complete this section; you must record the attributed net income in section F "Special regimes" (page 9 of the declaration).

  • IF YOU HAVE ONLY RECEIVED SUBSIDIES FROM THE COMMON AGRICULTURAL POLICY, CHECK THE BOX

    You should only check this box if you only need to declare this type of subsidy. If in addition to receiving subsidies you have income from any product, you should not check this box.

    By checking this box, the program will directly apply the rate of 0.56 to the amount that the taxpayer enters in the specific box for the type of product or products to which the subsidy applies.

    If you have returns on the product and subsidies on it, you should not check this box, and enter the amounts in the corresponding section, differentiating one from the other, since the index applicable to the product is different from the 0.56 of the subsidy, which will be marked manually in the program.

  • EXCLUSIVE USE OF EXTERNAL MEANS OF PRODUCTION

    In order for the program to apply the correction index "for exclusive use of external means of production" (0.75), this box will be marked when exclusively external means of production are used in the development of agricultural activities, without taking into account the land, and except in cases of sharecropping and similar figures.

    Therefore, the owner must not personally work on the activity (except to carry out the tasks of management, organisation and planning thereof), but must employ entirely external labour, and furthermore all elements of the operation, other than the land, must be provided by third parties.

  • FEED PURCHASED FROM THIRD PARTIES

    When livestock farming activities feed livestock with feed and other food products purchased from third parties, which represent more than 50% of the amount consumed, the following correction indices will be applied:

    • Index 0.75 for intensive exploitation activities of meat pigs and poultry farming.

    • Index 0.65 for the remaining activities

    For the purposes of this index, the value of feed and other own products will be assessed according to their market value.

  • COST OF SALARY PERSONNEL

    In order for the program to calculate the correction index "for the use of salaried personnel", indicate the amount paid for personnel expenses, that is, remuneration of all kinds and social security contributions for salaried personnel.

    The correction index "for use of salaried personnel" will not be applicable when the index "for exclusive use of external means of production" is applicable.

  • ECOLOGICAL AGRICULTURE

    The correction index 0.95 will be applied when the production meets the requirements established in the current legal regulations of the corresponding Autonomous Communities, by which they assume control of this type of production in accordance with Royal Decree 1852/1993, of October 22, on organic agricultural production and its indication on agricultural and food products (BOE of November 26) and Regulation (EEC) 2092//91, of the Council, of June 24, 1991.

    This box should only be checked when all of the income obtained comes from organic agricultural products in the sense stated above.

  • INDEX BY CROPS ON IRRIGATED LANDS THAT USE ELECTRICAL ENERGY FOR THIS PURPOSE

    In order for the program to apply the correction index "for crops on irrigated land that use electric energy" this box will be checked when the following requirements are met:

    The correction index 0.80 will be applied when the crops are carried out, in whole or in part, on irrigated land and the average daily consumption, in terms of energy billed in KWh, of the bill for the month of the tax period with the highest consumption is at least 2.5 times higher than that corresponding to two months of the same tax period, provided that the taxpayer, or the irrigation community in which he participates, is registered in the territorial registry corresponding to the Special Tax management office.

    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 electrical energy for this purpose over the total surface area of the agricultural holding.

  • INDEX APPLICABLE TO CERTAIN FORESTRY ACTIVITIES

    The correction index 0.80 shall be applied when forest farms are managed in accordance with technical forest management plans, forest management, forestry plans or reforestation plans approved by the competent forestry authority, provided that the average production period, depending on the species in question, determined in each case by the competent forestry authority, is equal to or greater than twenty years.

    Attention: This correction index may only be applied to forestry activities.

    This box should only be checked when all the income obtained comes from farms and forest species that meet the requirements set out.

    Where part of the forest production meets the requirements and part does not, the income from the two must be separated; and each sector will be included in the programme as if it were an independent activity.

  • FIRST INSTALLATION ON A PRIORITY FARM

    In accordance with article 20 of Law 19/1995, of July 4, on the Modernization of Agricultural Holdings (BOE of July 5), young farmers (over 18 and under 40 years of age) or agricultural wage earners may reduce the net yield of modules by 25% in tax periods closed during the five years following the first installation as holders of a priority holding, provided that they also prove the implementation of a plan to improve the holding.

PARTIAL PAYMENTS AND WITHHOLDINGS

You must record the withholdings and payments on account and the fractional payments (form 131) corresponding to all economic activities carried out in objective estimation in Section M "Tax Calculation and Result of the declaration" (boxes 0561 and 0566 on page 17 of the declaration).