126.96.36.199. Information related to the activity
Once the key of 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 corrective indices. .
If the activity is carried out through an entity under the income attribution regime, such as entities without legal personality (communities of property, existing inheritances, etc.) or civil companies, which are not subject to Corporate Tax whether or not legal entity, you do not have to complete this section, you must enter the net income attributed 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 must only check this box if you only have to declare this type of subsidies. 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 0.56 index to the amount that the taxpayer enters in the specific box of the type of product or products to which the subsidy applies.
If you have returns from 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 is will manually mark in the program.
EXCLUSIVE USE OF OTHERS' MEANS OF PRODUCTION
In order for the program to apply the corrective index "for exclusive use of other people's means of production" (0.75), this box will be marked when in the development of agricultural activities other people's means of production are used exclusively, without taking into account the land, and except in cases of sharecropping and similar figures.
Therefore, the owner must not work personally in the activity (except to carry out the tasks of its management, organization and planning), but must entirely employ outside labor, and also all the elements of the operation, other than the land, must be provided by third parties.
FEED PURCHASED FROM THIRD PARTIES
When livestock activities are fed with feed and other food products purchased from third parties, which represent more than 50 percent of the amount consumed, the following corrective indices will be applied:
Index 0.75 for intensive exploitation of meat pigs and poultry.
Index 0.65 for the remaining activities
For the purposes of this index, the valuation of the amount of feed and other own products will be carried out according to their market value.
COST OF SALARY PERSONNEL
In order for the program to calculate the corrective index "for the use of salaried personnel", indicate the amount paid for personnel expenses, that is, remunerations of all kinds and social charges of salaried personnel.
The corrective index "for use of salaried personnel" will not be applicable when the index "for exclusive use of other people's means of production" is applicable.
The corrective 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 in agricultural and food products (BOE of November 26) and Regulation (EEC) 2092//91, of the Council, of June 24 of 1991.
This box should only be checked when all of the income obtained comes from organic agricultural products in the sense explained.
INDEX BY CROPS ON IRRIGATIONED LANDS THAT USE ELECTRICAL ENERGY FOR THIS PURPOSE
In order for the program to apply the corrective index "for crops on irrigated land that use electric energy", this box will be marked when the following requirements are met:
The corrective index 0.80 will be applied when crops are grown, in whole or in part, on irrigated land and the average daily consumption, in terms of billed energy in KWh, of the invoice 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 community of irrigators in which they participate, are 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, for this purpose, electrical energy on the surface. total of the agricultural holding.
INDEX APPLICABLE TO CERTAIN FOREST ACTIVITIES
The corrective index 0.80 will be applied when forestry farms managed in accordance with technical forest management plans, forest management, dasocratic plans or reforestation plans approved by the competent forestry authority are exploited. , provided that the average production period, depending on the species in question, determined in each case by the competent forestry administration, is equal to or greater than twenty years.
Attention: This corrective index may only be applicable to forestry activities.
This box should only be checked when all of the income obtained comes from farms and forest species that meet the stated requirements.
When part of the forest production meets the requirements and another part does not, the income from one and the other must be separated; and each sector will be included in the program as if it were an independent activity.
FIRST INSTALLATION ON A PRIORITY AGRICULTURAL EXPLOITATION
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 years of age and under 40 years of age) or agricultural employees may reduce the net performance of modules by 25 percent in the tax periods closed during the five years following the first installation as holders of a priority exploitation, provided that, in addition, they prove the completion of a plan to improve the exploitation.
FRACTIONAL PAYMENTS AND WITHHOLDINGS
You must record the withholdings and payments on account and the installment payments (form 131) corresponding to all the economic activities carried out in objective estimation in Section M "Calculation of the Tax and Result of the declaration" (boxes 0599 and 0604 on page 17 of the declaration).