7.5.4.5. Revenues

DELIVERY OF PRODUCTS OR WORKS, SERVICES OR ACCESSORY ACTIVITIES

By placing yourself in the box that corresponds to the crop, the type of livestock, the characteristics of the forestry activity or the service in question, the income from each of the products obtained (or services provided) in the development of the activity will be entered through a data capture window.

In agricultural activities, the distinction shown on the screen between income from crops on own land and from rented land must be taken into account.

When it is not possible to delimit said income, it will be prorated based on the percentage that the leased land dedicated to each crop represents with respect to the total surface area, owned or leased, dedicated to that crop.

For each type of product, and depending on whether the income comes from crops on own land or/and on rented land, or from the type of livestock farm, the following data must be defined based on the net income, provided that there is a right to the corresponding corrective indices:

Portion of the resulting net income that comes from organic farming, if any.
Portion of the net yield resulting from irrigated land that uses electric power.
Part of the resulting net income comes from both circumstances, from organic farming and at the same time uses electricity for irrigation.

TRANSFORMATION, PROCESSING OR MANUFACTURING ACTIVITIES

In the case of activities in which natural products are subjected to transformation, processing or manufacturing processes, the value, at market price, of the natural products incorporated into the process during the year shall be indicated, as well as that of those incorporated before January 1, 1998, when the product obtained has been transferred in the year.

REDUCED INDEXES

As a general rule, income must be entered in the first row of the data capture window, so that the program applies the general net performance indices set out in the Order of November 25, 2016.

However, in anticipation of the fact that, due to exceptional circumstances, reduced net yield indices may be approved for certain crops, types of livestock or forest species and in certain areas, additional rows are enabled in the window in which, together with the income, the specific index applicable may be indicated when it is different from the general one.

SELF-CONSUMPTION, SUBSIDIES AND COMPENSATION

To determine the total volume of income for each type of product (or service), self-consumption will be included, as well as current and capital subsidies (in the part attributable to the financial year) and compensation received for damages suffered by the farm's products.

However, it should be noted that certain subsidies and public aid are exempt.

The income obtained from these concepts will be attributed to the products to which the subsidies or compensations are linked.

In the event that a specific link cannot be established with a particular product, because it was granted in relation to the entire activity carried out, its amount will be distributed proportionally between each of the products, applying the following formula:

Subsidy * (Income from product "X" / Total volume of income) = Attributable portion of product "X"

Allocation of subsidies

Capital subsidies:

These are granted to promote the establishment of an activity or the realization of investments in fixed assets.

They are recorded as income in proportion to the depreciation experienced in the year (amortization) by the assets financed with said subsidies.

In the case of non-depreciable assets, the subsidy will be charged to the result of the year in which the sale or write-off of the assets in the inventory occurs, with a reduction of 30% applied in box 0188, since they are considered by regulation to be income obtained in a notoriously irregular manner over time.
Farm subsidies:

These are generally granted to ensure a minimum profitability or compensate for losses incurred in the activity.

They are fully attributed as income in the period in which they accrue.