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This ruling clarifies which net yield indices must be applied for the objective estimation of sheep farming activities in 2018. The Directorate-General for Taxes (DGT) determines that the indices established in Order HFP/1159/2017 must be used.
Cuestión planteada Índices de rendimiento neto aplicables a la misma para la determinación del rendimiento neto de la actividad en 2018.
Para el ejercicio 2018, los índices de rendimiento neto aplicables son 0,13 para el ganado ovino de carne y 0,26 para el ganado ovino de leche. No procede la aplicación de reducciones de la Orden HAC/485/2019, ya que esta no contempla reducciones para dichos índices.
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