The Official State Gazette (BOE) this Friday, May 6, published the Order HAP/663/2016, of May 4, by which the net return indices and the corrective index for feed purchased from third parties applicable in the objective estimation method of the Personal Income Tax (IRPF) for agricultural and livestock activities are reduced for the 2015 tax period. affected by various exceptional circumstances.
The IRPF regulation (article 37.4.1.º) allows the reduction of signs, indices or modules on an exceptional basis when the development of these economic activities is altered by fires, floods, droughts and other circumstances that have affected a specific sector or area. .
In this way, following the report from the Ministry of Agriculture, which shows that such circumstances have occurred during 2015, which are located in certain geographical areas, the Treasury proceeds to reduce the net return indices applicable in 2015.
An annex includes the reductions by Autonomous Communities, Provinces, territorial areas and activities.
Effects on Income 2015
On April 6, the deadline for the telematic presentation (via the Internet) of the 2015 Personal Income Tax declaration began, a deadline that begins on May 10 for the rest of the presentations.
In this context, according to the Ministry of Agriculture, farmers and ranchers will encounter new developments that represent an attenuation of fiscal pressure, in response to the exceptional circumstances that occurred in 2015. In this way, reductions are contemplated, at the national level. , for dairy cattle, rabbit farming, extensive livestock farming, olive, tomato and citrus products.
El Magrama points out that the IRPF module regime is the majority among Spanish farmers and ranchers. Specifically, it is the system chosen by more than a million filers.
The module reductions approved today translate into a proportional decrease in the tax base, derived from the income from agricultural activity and, therefore, from the result of the personal income tax declaration. In this way, the reductions established, on a national basis, for the 2015 Income declaration of farmers and ranchers, are the following:
– Beekeeping (from 0.26 to 0.18)
– Dairy cattle (from 0.32 to 0.16)
– Extensive beef cattle (from 0.13 to 0.09)
– Extensively farmed cattle (from 0.26 to 0.18)
– Rabbit farming (from 0.13 to 0.07)
– Citrus fruits (from 0.26 to 0.22)
– Extensive meat sheep and goats (from 0.13 to 0.09)
– Extensive dairy sheep and goats (from 0.26 to 0.18)
– Extensive meat pork (from 0.13 to 0.09)
– Extensively farmed pigs (from 0.26 to 0.18)
– Olive products (from 0.26 to 0.22)
– Tomato (from 0.26 to 0.22)
El Magrama recalls that exceptional circumstances occurred in all these products in 2015, which modified the normal relationship between income and costs reflected in their structural indices.
For any information related to your 2015 tax return, do not hesitate to consult our tax experts, who will advise you on what interests you most.
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