Reduction of performance indices for farmers and livestock breeders in IRPF 2025 modules due to exceptional circumstances
18 May 2026Effective: 01 Jan 2025310 views
Who is affected:
Farmers and livestock breeders in objective estimation (modules) of IRPF affected by losses in 2025
Summary
Net performance indices are reduced in IRPF 2025 modules for farmers and livestock breeders affected by droughts, frosts or other exceptional situations. This means paying less taxes in the income tax return.
Detailed analysis
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The Orden HAC/484/2026 modifies the net performance indices of the objective estimation method (modules) of the IRPF for the fiscal year 2025, applicable to agricultural and livestock activities affected by exceptional circumstances such as droughts, floods, frosts or other disasters. The reduction of these indices res…
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