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Form 100. Personal Income Tax Return Declaration 2017

7.5.4.7. Corrective indices

In this section, the program calculates and applies the corrective indexes that are appropriate according to the characteristics of the activity carried out based on the data entered.

  1. USE OF FOREIGN MEANS OF PRODUCTION IN AGRICULTURAL ACTIVITIES

    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, the index 0.75 will be applied.

    To apply this index, the holder must not personally work in the activity, except for tasks related to management, organization and planning; using entirely external labor.

    Furthermore, all tangible fixed assets related to the activity must be provided by third parties, excluding, along with the land, all those elements linked to the land and the exploitation with a fixed and permanent character (wells, trees, buildings).

  2. USE OF SALARY PERSONNEL

    When the cost of salaried personnel exceeds the percentage of total income expressed, the correction index indicated will be applicable:

    PERCENTAGECONTENTS
    More than 10 percent 0.90
    More than 20 percent 0.85
    More than 30 percent 0.80
    More than 40 percent 0.75

    This correction index may not be applied when the correction index "for the use of external means of production" is applicable.

  3. CROPS CARRIED OUT ON LEASED LANDS

    Where crops are grown, in whole or in part, on leased land, the index 0.90 shall apply to the yields from crops on leased land.

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

  4. FEED ACQUIRED FROM THIRD PARTIES IN MORE THAN 50 PERCENT

    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.

  5. FOR ORGANIC FARMING ACTIVITIES

    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 in agricultural and food products (BOE of November 26) and Regulation (EEC) 2092//91, of the Council, of June 24, 1991, the correction index 0.95 will be applied.

  6. FOR CROPS ON IRRIGATED LANDS, WHICH USE ELECTRICAL ENERGY FOR THIS PURPOSE.

    When crops are grown, 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.

    NOTES COMMON TO THE CORRECTION INDEXES FOR ORGANIC FARMING ACTIVITIES AND FOR CROPS ON IRRIGATED LANDS THAT USE ELECTRICAL ENERGY.

    • To correctly complete these two correction indices, you must indicate, of the total net yield, the part that comes from organic farming land and separately from irrigated land that uses electric energy. If both correction indices apply to cultivated land, this must be reported separately.

    • You must also differentiate whether the land is your own or comes from rented land.

  7. COMPANY WHOSE NET INCOME DOES NOT EXCEED 9,447.91 EUROS

    The index 0.90 may be applied when the sum of the reduced net income from all agricultural and livestock activities carried out by the same owner does not exceed 9,447.91 euros per year and there is no right to the 25% reduction of Law 19/1995, for the first installation on priority farms.

    If the reduced net income from any of the agricultural or livestock activities carried out by the taxpayer is negative, this index will be applied when the total sum is positive, but not exceeding 9,447.91 euros. In this case, the program applies the index 0.90 to all activities, both with positive and negative performance.

  8. INDEX APPLICABLE TO CERTAIN FORESTRY ACTIVITIES

    When forest estates are exploited and managed in accordance with technical forest management plans, forest planning, 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, the correction index 0.80 shall be applied.

    Only this correction index may be applied to forestry activities.