Livestock farms
Note: The following table includes the net return indices applicable in 2020 with the modifications established in Order HAC /411/2021, of April 26, by which the net return indices applicable in the objective estimation method of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances are reduced for the 2020 tax period ( BOE of April 28) which are identified with an asterisk (*).
| Group name | Products | Indexes |
|---|---|---|
| Poultry farming | Meat and eggs from chickens, hens, ducks, pheasants, partridges, quails, etc. | 0.13 |
| Bovine | Meat (intensive) | (*) 0.09 |
| Meat (extensive) | (*) 0.09 | |
| Milk (intensive) | 0.20 | |
| Milk (extensive) | 0.20 | |
| Breeding (intensive) | (*) 0.18 | |
| Breeding (extensive) | (*) 0.18 | |
| Goat | Meat (intensive) | (*) 0.09 |
| Meat (extensive) | (*) 0.09 | |
| Milk (intensive) | 0.26 | |
| Milk (extensive) | 0.26 | |
| Rabbit farming | 0.13 | |
| Ovine | Meat (intensive) | (*) 0.09 |
| Meat (extensive) | (*) 0.09 | |
| Milk (intensive) | 0.26 | |
| Milk (extensive) | 0.26 | |
| Porcine | Iberian meat | (*) 0.09 |
| Meat (intensive) | 0.13 | |
| Meat (extensive) | 0.13 | |
| Iberian farmed | (*) 0.18 | |
| Breeding (intensive) | 0.26 | |
| Breeding (extensive) | 0.26 | |
| Ancillary activities carried out by livestock farmers | Agro-cutting, crafts, hunting, fishing and recreational and leisure activities in which the farmer or rancher participates as a monitor, guide or expert, such as hiking, trekking, ecological routes, etc. | 0.42 |
| Breeding, keeping or fattening services of any type of livestock (including poultry) | 0.37 | |
| Other work and accessory services provided by livestock farmers | 0.56 | |
| Other livestock activities not expressly included in other sections | Beekeeping | (*) 0.13 |
| Equines, fur animals (mink, chinchilla, etc.) | 0.32 | |