Skip to main content
Practical manual for Income Tax 2021.

Phase 3: Determining the net yield of modules

The net yield of modules is obtained by applying to the reduced net yield the corrective index or indexes that correspond to the activity discussed below (Instruction 2.3 of Annex I of Order HAC /1155/2020, of November 25).

These corrective indices for the 2021 financial year are:

  1. Index 1. Exclusive use of other people's means of production in agricultural activities
  2. Index 2. Use of salaried personnel
  3. Index 3. For crops grown on rented land
  4. Index 4. Feed purchased from third parties in more than 50%
  5. Index 5. Organic farming activities
  6. Index 6. Crops on irrigated land that use electric energy for this purpose
  7. Index 7. Because it is a company whose reduced net return does not exceed 9,447.91 euros
  8. Index 8. Corrective index in certain forestry activities