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BOE-A-2026-10667 ·18 May 2026 ·orden Low impact
Tax

Agricultural and livestock activities: update of net yield indices for the 2025 tax year

Order HAC/484/2026 updates the net yield indices applicable to the objective estimation method for Personal Income Tax (IRPF) for the 2025 tax period. This amendment specifically affects agricultural and livestock activities subject to exceptional circumstances (ref. BOE index). The regulation modifies the indices previously established in Order HAC/1347/2024 to align them with the current reality of these sectors (ref. BOE index).

In 2 key points

  1. Update of net yield indices for the 2025 tax period (ref. indice BOE)
  2. Applicable exclusively to agricultural and livestock activities under exceptional circumstances (ref. indice BOE)

How it affects those involved

For self-employed individuals taxed under the objective estimation method (modules) in the agricultural and livestock sectors, this regulation determines the base upon which their net yield will be calculated for the 2025 tax year. The impact is sector-specific and contingent upon the existence of exceptional circumstances that justify the application of these modified indices (ref. BOE index).

Lifecycle

2026-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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