The net yield rates applicable in 2021 for agricultural and livestock activities affected by exceptional circumstances are reduced and the correction rates for feed purchased from third parties and for crops on irrigated land that use electric energy for this purpose are modified.
Personal Income Tax.
For the 2021 tax period:
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Reduction in net performance ratios:
The net return rates are reduced for those agricultural and livestock activities that were affected by exceptional circumstances in the development of their activity and that determine the net return according to the objective estimation method.
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Correction indices:
index for feed purchased from third parties is modified from 0.75 or 0.95 in the case of intensive pig and poultry farming activities to for all activities.
The correction index for crops on irrigated land that use electric energy for this purpose will be 0.75 and will be applied when the crops are grown, in whole or in part, on irrigated land, 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 referred to in article 102.2 of Law 38/1992, of December 28, on Special Taxes.
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.
por la que se reducen para el período impositivo 2021 los índices de rendimiento neto y se modifican los índices correctores por piensos adquiridos a terceros y por cultivos en tierras de regadío que utilicen, a tal efecto, energía eléctrica aplicables en el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas para las actividades agrícolas y ganaderas afectadas por diversas circunstancias excepcionales.