a) Comprehensive income and net return rates

In general

To calculate the prior net income, the income obtained from products or services derived from agricultural, livestock and forestry activities and the "net income indices" applicable to each of them must be taken into account.

To this end, within each agricultural, livestock and forestry activity that is considered independent, the total income from each of the types of products obtained, or services provided, will be recorded in section D3 of the declaration in the corresponding box of those numbered from 1 to 16 according to the relationship contained in table reproduced in its specific section.

The “net return index” applicable in each case will be applied to said income. For the year 2022, the applicable net performance indices are those listed in table in this chapter and which reproduce those approved in Annex I and in the second Additional Provision of Order HFP /1335/2021, of December 1 ( BOE of December 2) .

Reduction in performance due to exceptional circumstances

Regulations: Art 37.4.1 and 2 Regulation IRPF . See also Annex III Order HFP /1335/2021, of December 1 ( BOE of December 2)

However, in cases where the Minister of Finance (currently Minister of Finance and Civil Service) has authorized the reduction of said indices for a specific sector or geographical area, due to the development of agricultural or livestock activities having been affected by fires, floods or other exceptional circumstances, the net performance indices approved in the ministerial orders published for that purpose shall apply.

For these purposes, it should be noted that article 95 of Royal Decree-Law 20/2022, of December 27, on measures in response to the economic and social consequences of the War in Ukraine and in support of the reconstruction of the island of La Palma and other situations of vulnerability, provides for the possibility of authorizing the reduction of indices for farms and agricultural activities in which damage has occurred as a direct consequence of the forest fires that took place in the Autonomous Communities of Andalusia, Aragon, the Balearic Islands, the Canary Islands, Castilla y León, Castilla-La Mancha, Catalonia, the Valencian Community, Extremadura, Galicia, Madrid, the Region of Murcia, the Foral Community of Navarra, the Basque Country and La Rioja, during the months of June, July and August 2022, and which are listed in the Annex to the Agreement of the Council of Ministers, dated August 23, 2022.

Likewise, when the development of activities is affected by fires, floods, subsidence or major breakdowns in industrial equipment, which entail serious alterations in the development of the activity, interested parties may request the reduction of the signs, indexes or modules applicable in the Administration or Delegation of the Tax Agency corresponding to their tax domicile, within 30 days from the date on which they occur, providing the evidence they consider appropriate and mentioning, where appropriate, the compensation to be received due to such alterations.

Once the effectiveness of these changes has been confirmed, the reduction of the signs, indices or modules that are appropriate may be authorized.