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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In annex I of the order HAP/2206/2013, of 26 November, which are developed for the year 2014 the method of objective estimate of the tax on the income of physical persons and the special simplified scheme of value added tax, approved signs, indexes or modules applicable to agriculture, livestock and forestry activities that determine the NET performance of their activity in accordance with this method.
In the article 37.4.1. ° of the regulation of the tax on the income of them people physical, approved by the Real Decree 439 / 2007, of 30 of March, is establishes that when the development of activities economic, to which was of application the method of estimation objective, is saw altered by fire, floods u other circumstances exceptional that escrow to a sector or area determined the Minister of economy and finance may authorize, on an exceptional basis, the reduction of signs, indexes or modules.
In this regard, the Ministry of agriculture, food and environment has issued report by which highlights that exceptional circumstances have occurred in the development of agricultural and livestock activities recommended to make use of the authorisation contained in the aforementioned article 37.4.1 during 2014. of the regulation of the tax on the income of physical persons.
Thus, in the only article this order approves reduction of the applicable rates of net return in 2014 by the agricultural and livestock activities affected by exceptional circumstances, which are located in certain geographical areas.
For reasons of clarity to apply this measure has chosen to encompass these reductions in an annex, in which are grouped the reductions by autonomous communities, provinces, territorial areas and activities.
By virtue, I have: single article. Reduction of the rates of performance NET, applicable in 2014, by the activities agricultural and livestock affected by circumstances exceptional.
NET performance rates applicable in 2014 to the agricultural and livestock activities in territorial areas defined in the annex to this order will be in this content.
Available end only. Entry into force.
This order shall enter into force the day of its publication in the «Official Gazette».
Madrid, 23 of April of 2015.-the Minister of Hacienda and administrations public, Cristobal Montoro Romero.
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