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V3157-19 13 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · índice corrector

0.80 correction index applicable to irrigated crops using electricity subject to specific requirements

A query was raised regarding whether members of an irrigation community can apply the correction index for electricity use in irrigated crops. The DGT clarifies that this is permissible provided that electricity consumption requirements and registration in the special taxes register are met.

The question raised

Application by the members of the community of the corrective index for crops on irrigated lands that use electricity for such purpose.

The DGT's ruling

To apply the 0.80 index, the average daily electricity consumption of the month with the highest consumption must be at least 2.5 times higher than the average daily consumption of the two months with the lowest consumption within the same tax period. Furthermore, both the holder of the activity and the irrigation community in which they participate must be registered in the territorial register of the excise tax management office. If these requirements are met, the members of the community may apply the index without the need for other complementary elements.

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