Phase 3: Determining the net yield of modules

Regulations: See Annex I and instruction 2.3 of the aforementioned Annex I Order HFP /1359/2023, of December 19 ( BOE of December 21)

The net return of modules is obtained by applying the corrective index or indexes that correspond to the activity to the reduced net return.

These correction indices for the 2024 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