Agriculture & Fisheries BOE Importance: 6/10

Reduction of performance indices for farmers and livestock breeders in IRPF 2025 modules due to exceptional circumstances

18 May 2026 Effective: 01 Jan 2025 236 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.

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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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Full official title

Orden HAC/484/2026, de 14 de mayo, por la que se modifican para el período impositivo 2025 los índices de rendimiento neto aplicables en el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas para las actividades agrícolas y ganaderas afectadas por diversas circunstancias excepcionales.

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Affected sectors

Self-employed Agriculture

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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