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Order Hap/1090/2015, 10 June, Amending The Annex Of The Order Hap/723/2015, 23 April, Why Reduce For The Tax Period 2014 The Applicable Net Performance Indexes In The Objective Estimation Method Of The...

Original Language Title: Orden HAP/1090/2015, de 10 de junio, por la que se modifica el anexo de la Orden HAP/723/2015, de 23 de abril, por la que se reducen para el período impositivo 2014 los índices de rendimiento neto aplicables en el método de estimación objetiva del...

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TEXT

Order HAP/723/2015 of 23 April 2015 approved, for the 2014 tax period, a reduction in the net yield rates applicable to the method of objective estimation of the Income Tax of Physical Persons for agricultural and livestock activities affected by various exceptional circumstances.

The relationship of agricultural and livestock activities as well as the territorial areas affected by this reduction were defined in the Annex to that Ministerial Order.

After the publication of the aforementioned Order in the "Official State Gazette", the Ministry of Agriculture, Food and Environment has issued a new report showing the existence of situations of climatic adversity and other exceptional circumstances that were not taken into account at the time, which make it necessary to extend the Annex to Order HAP/723/2015, for certain territorial areas and crops of the Communities Autonomous regions of Aragon, Castilla-La Mancha, Castilla y León and Catalonia.

In its virtue, I have:

Single item. Extension of the Annex to Order HAP/723/2015 of 23 April 2015 reducing the net yield rates applicable in the method of objective estimation of the Income Tax for Physical Persons for the 2014 tax period. agricultural and livestock activities affected by various exceptional circumstances.

The Annex to Order HAP/723/2015 of 23 April 2015 will be extended in the following territorial areas and agricultural activities:

1. Comunidad Autónoma de Aragón, province of Huesca:

Municipal term of: Alalta of Alcofea.

-Cereals: 0.13.

2. Autonomous Community of Castilla-La Mancha, province of Ciudad Real:

Municipal terms of the region of: Montes Sur.

-Olive products: 0.09.

3. Autonomous Community of Castilla-La Mancha, Cuenca Province:

Municipal terms of: Los Valdecolmenas, San Pedro Palmiches, Valdeolivas, Vellisca, Villar de Domingo García, Villar y Velasco y Vindel.

-Olive products: 0.05.

Municipal terms of: Saceda-TraSierra, Salmeroncillos, Tinajas, Torralba, Villarabbits de Trabaque, Villalba del Rey, Villanueva de Guadamejud, Villar del Infantino, Villarejo de la Penuela and Villas de la Ventosa.

-Cereals: 0.13.

-Leguminous: 0.13.

-oilseeds: 0.16.

-Olive products: 0.05.

Municipal terms: Abia de la Obispalia, Almodóvar del Pinar, Arcos de la Sierra, Belmonte, Cañada Juncosa, Carrascosa de Haro, Casas de Fernando Alonso, Casas de Haro, Casas de los Pinos, Castillo de Garcimunoz, El Pedernoso, El Provencio, Fuentelespino de Haro, Fuentes, Hontanaya, La Alberca de Zancara, Las Mesas, Las Pedroneras, Los Hinojosos, Monreal del Llano, Mota del Cuervo, Osa de la Vega, Pozobitter, Rada de Haro, Santa Maria de los Llanos, Santa Maria del Campo Rus, Tresjuncos, Vara de Rey, Vega del Codorno, Villaussa de Haro and Villar de la Encina.

-Cereals: 0.13.

-Leguminous: 0.13.

Municipal terms: Altarejos, Arcas del Villar, Barajas de Melo, Belmontejo, Buendia, Campos del Paraiso, Canalejas del Arroyo, Canaveruelas, Castejón, Castille-Sierra, Cuenca, El Valle de Altomira, Fresneda de Altarejos, Fuentenava de Jabaga, Gascuena, Honrubia, Huete, La Pesquera, Leganiel, Mariana, Olivares de Júcar, Olmeda del Rey, Olmedilla de Eliz, Palomares del Campo, Paracuellos, Piqueras del Castillo, Priego, San Clemente, San Lorenzo de la Parrilla, Solera de la Parrilla Gabaldon, Sotorribas, Villamayor de Santiago, Villar de Olalla, Villajo de Fuentes and Villajo-Periesteban.

-Cereals: 0.13.

-Leguminous: 0.13.

-oilseeds: 0.16.

Municipal terms of: Canada del Hoyo, Huerta de la Obispalia, Valdetortola and Zarzuela.

-oilseeds: 0.16.

4. Autonomous Community of Castilla-La Mancha, province of Toledo:

Municipal terms of: Lillo and Los Navalucillos.

-Cereals: 0.13.

-Leguminous: 0.05.

-Olive products: 0.09.

5. Comunidad Autónoma de Castilla y León, province of Palencia:

Municipal term: Loma de Ucieza.

-Cereals: 0.18.

-Leguminous: 0.18.

-Oilseeds: 0.22.

6. Autonomous Community of Catalonia, province of Tarragona:

Municipal terms of the comarcas of: Baix Ebre and Montsia.

-Citrus fruit: 0.09.

Single end disposition. Entry into force.

This Order shall enter into force on the day of its publication in the "Official State Gazette".

Madrid, 10 June 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.