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A taxpayer asks whether they can apply a correction index for seasonal activities in their olive grove operation. The DGT responds that no such index exists in the objective estimation regulations.
Question posed: Application, for the determination of the net yield of the activity, of the correction index for seasonal activities.
Under the objective estimation method, correction indices for agricultural, livestock, and forestry activities are regulated in Annex I of the annual Orders. No seasonal correction index is provided within said indices. Instead, the general correction index of 5% established in the first additional provision of the Orders applies to all activities under this method.
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