7.5.4.5. Revenues

DELIVERY OF PRODUCTS OR WORK, SERVICES OR ACCESSORY ACTIVITIES

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

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

When it is not possible to delimit said income, it will be prorated based on the percentage of the leased land dedicated to each crop with respect to the total 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 the type of livestock operation, the following data must be delimited from the net yield whenever the right is to the corresponding corrective indices:

Part of the resulting net yield that comes from organic farming, if any.
Part of the resulting net yield that comes from irrigated land that uses electrical energy.
Part of the resulting net yield that comes from both circumstances, from organic farming and at the same time uses electrical energy 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, as well as that of those incorporated before, will be indicated. from January 1, 1998, when the product obtained has been transferred during the year.

REDUCED RATES

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 included in the Order of November 28, 2017.

However, in anticipation that, due to exceptional circumstances, reduced net yield indices may be approved for some 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 applicable index may be indicated when it is different from the general one.

SELF-CONSUMPTION, SUBSIDIES AND COMPENSATIONS

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

However, it must be taken into account 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 compensation are linked.

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

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

Subsidy allocation

Capital subsidies:

They are those granted to favor the establishment of the activity or the making of investments in fixed assets.

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

In the case of non-depreciable assets, the subsidy will be attributed to the result of the year in which the disposal or derecognition of the assets occurs, with application in box 0188, of the 30 percent reduction because they are legally considered as returns obtained in a notoriously irregular manner over time.
Exploitation subsidies:

They are those granted, in general, to ensure a minimum profitability or compensate for losses caused in the activity.

They are fully charged as income in the period in which they are earned.