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Order Hap / 723 / 2015, Of 23 Of April, By Which Is Reduced For The Period Tax 2014 Them Indices Of Performance Net Applicable In The Method Of Estimation Objective Of The Tax On The Income Of Them People Physical, For Them Activities Agr...

Original Language Title: 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 Impuesto sobre la Renta de las Personas Físicas, para las actividades agr...

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TEXT

In Annex I of Order HAP/2206/2013 of 26 November 2013, for the year 2014 the method of objective estimation of the Income Tax of the Physical Persons and the simplified special regime of the Value added tax, the signs, indices or modules applicable to agricultural, livestock and forestry activities which determine the net performance of their economic activity in accordance with that method were approved.

In article 37.4.1. of the Regulation of the Income Tax of the Physical Persons, approved by Royal Decree 439/2007 of March 30, it is established that when the development of economic activities, to which it is application of the objective estimation method, altered by fire, flooding or other exceptional circumstances affecting a particular sector or area, the Minister for Economic Affairs and Finance may, by way of exception, authorise the reduction of signs, indexes, or modules.

In this regard, the Ministry of Agriculture, Food and the Environment has issued a report showing that exceptional circumstances have occurred in the course of 2014 in the development of agricultural and industrial activities. Livestock who advise to make use of the authorisation contained in Article 37.4.1. of the Income Tax Regulation of the Physical Persons.

In this way, the single article this Order approves the reduction of the net yield rates applicable in 2014 for agricultural and livestock activities affected by exceptional circumstances, which are located in certain geographical areas.

For reasons of greater clarity in applying this measure, it has been chosen to include these reductions in an annex, in which the reductions are grouped by Autonomous Communities, Provinces, territorial areas and activities.

In its virtue, I have:

Single item. Reduction of net yield indices, applicable in 2014, for agricultural and livestock activities affected by exceptional circumstances.

The net yield rates applicable in 2014 to agricultural and livestock activities developed in the territorial areas defined in the Annex to this Order shall be those contained therein.

Single end disposition. Entry into force.

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

Madrid, April 23, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

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