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Reduction of net yield indices for agricultural and livestock activities affected by exceptional circumstances in 2025

The Official State Gazette (BOE) of May 18th published Order HAC/484/2026, which approves the reduction of the net yield indices applicable in 2025 for agricultural and livestock activities affected by exceptional circumstances, which are located in certain geographical areas.

Orden HAC/484/2026, de 14 de mayo,

por la que se modifican para el período impositivo 2025 los índices de rendimiento neto 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.