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A query was made regarding which region the municipalities of Alcolea de Calatrava and Fernán Caballero belong to and how to apply reduced net yield indices. The DGT clarifies that these municipalities are part of the Campo de Calatrava region and that the reduced indices apply to income specifically obtained within the territorial areas defined in the Order.
Cuestión planteada 1ª Comarca en la que encuentran los términos municipales de Alcolea de Calatrava y Fernán Caballero.
Los índices de rendimiento neto reducidos deben aplicarse a los ingresos obtenidos en los ámbitos territoriales definidos en la Orden HAP/723/2015. El contribuyente tiene la obligación de identificar los ingresos de cada cultivo o producto ganadero obtenidos en cada ámbito territorial para el que se haya aprobado un índice reducido. Solo a ese ingreso identificado se le aplicará el índice de rendimiento neto aprobado.
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