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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Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-6495

The order HAP/723/2015, on 23 April, approved, for the tax period 2014, a reduction of the applicable rates of NET performance in the method of objective estimate of the tax on the income of physical persons for agricultural and livestock activities affected by diverse exceptional circumstances.

The relationship of them activities agricultural and livestock as well as those areas territorial affected by this reduction is defined in the annex of the cited order Ministerial.

Subsequent to the publication of the aforementioned order in the «Official Gazette», the Ministry of agriculture, food and environment has issued a new report that highlights the existence of situations of climatic adversity and other exceptional circumstances which were not taken into account, making necessary to expand the HAP/723/2015 order annex , for certain areas territorial and crops of the communities autonomous of Aragon, Castilla-the stain, Castile and Leon and Catalonia.

By virtue, I have: single article. Enlargement of the annex of it order HAP / 723 / 2015, of 23 of April, by which is reduced for the period tax 2014 them indexes of performance NET applicable in the method of estimate objective of the tax on the income of them people physical for them activities agricultural and livestock affected by various circumstances exceptional.

Annex of the order HAP/723/2015, 23 of April, will be expanded in the following territorial areas and agricultural activities: 1. autonomous community of Aragon, province of Huesca: municipality of: Peralta de Alcofea.

-Cereals: 0.13.

2. autonomous community of Castilla - La Mancha, Ciudad Real province: municipalities of the region: mountains South.

-The olive tree products: 0.09.

3. autonomous community of Castilla - La Mancha, Cuenca province: municipalities of: Los Valdecolmenas, San Pedro Palmiches, Valdeolivas, Vellisca, Villar de Domingo García, Villar and Velasco and Vindel.

-Products of the olive: 0.05.

Municipalities of: Saceda-Trasierra, Salmeroncillos, jars, Torralba, Villaconejos de Trabaque, Villalba del Rey, Villanueva de Guadamejud, Villar del Infantado, Villarejo of the Peña and Villas of the Cup.

-Cereals: 0.13.

-Legumes: 0.13.

-Oil: 0.16.

-Products of the olive: 0.05.

Municipalities of: Abia de la Obispalía, Almodóvar del Pinar, Arcos de la Sierra, Belmonte, Juncosa Canada, Carrascosa de Haro, Casas de Fernando Alonso, Casas de Haro, Casas de los Pinos, Castillo de Garcimuñoz, El Pedernoso, El Provencio, Fuentelespino de Haro, sources, Hontanaya, La Alberca de Záncara, the tables, Las Pedroñeras, Los Hinojosos, Monreal del Llano, Mota del Cuervo, Osa de la Vega , Pozoamargo, Rada of Haro, Santa Maria of them plain, Santa Maria of the field Rus, Tresjuncos, Vara's King, Vega of the Codorno, Villaescusa of Haro and Villar of the oak.

-Cereals: 0.13.

-Legumes: 0.13.

Municipalities of: Altarejos, Arcas del Villar, Barajas de Melo, Belmontejo, Buendia, fields of paradise, Canalejas del Arroyo, Cañaveruelas, CASTEJÓN, Castillejo-Sierra, Cuenca, El Valle de Altomira, Fresneda de Altarejos, Fuentenava de Jabaga, Gascueña, 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 Gabaldón, Sotorribas, Villamayor de Santiago, Villar de Olalla, Villarejo de Fuentes and Villarejo-Periesteban.

-Cereals: 0.13.

-Legumes: 0.13.

-Oil: 0.16.

Municipalities of: Canada's pit, Huerta de la Obispalía, Valdetórtola and Zarzuela.

-Oil: 0.16.

4. autonomous community of Castilla - La Mancha, province of Toledo: municipalities of: Lillo and Los Navalucillos.

-Cereals: 0.13.

-Legumes: 0.05.

-Products of the olive: 0.09.

5. autonomous community of Castilla y León, province of Palencia: municipality of: Loma de Ucieza.

-Grains: 0,18.

-Legumes: 0.18.

-Oil: 0.22.

6. autonomous community of Catalonia, in the province of Tarragona: municipalities of regions: Baix Ebre and Montsià.

-Citrus fruit: 0.09.

Sole final provision. Entry in force.

This order shall enter into force the day of its publication in the «Official Gazette».

Madrid, 10 June 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.