Cork producers will apply a net yield index of 0.13

The determination of net yield under the objective estimation method of Personal Income Tax (IRPF) is a critical aspect for taxpayers engaged in agricultural and forestry activities. Recently, the tax treatment applicable to the harvesting of cork through the exploitation of cork oaks has been clarified.

What the DGT has ruled

The Dirección General de Tributos (DGT) has responded to the question of which net yield index should be applied to income derived from the forestry activity of harvesting cork from the bark of the cork oak. The binding body establishes that, for those forestry activities where the average cutting period exceeds 30 years, a net yield index of 0.13 must be applied.

This criterion is based on Order HAC/1425/2025, which indicatively includes the cork oak within the list of tree species subject to this activity and said index. The resolution is supported by the framework of Law 58/2003 General Tax Law to ensure legal certainty in the application of the objective estimation method.

What it means for you

If you are an individual engaged in the forestry activity of cork harvesting and you opt for the objective estimation method, this criterion defines the base upon which you will be taxed under IRPF. The key lies in the nature of the species and the exploitation cycle:

• Application of the index: The coefficient of 0.13 is what determines the net yield after applying the percentage to gross income.
• Temporal condition: This index is specifically applicable when the average cutting period of the species exceeds 30 years.
• Affected species: The cork oak is fully integrated into this calculation regime for cork harvesting.

What should be done

Taxpayers performing this activity must verify that the exploitation cycle of their forestry holding meets the 30-year requirement to apply the 0.13 index. It is necessary to ensure that the activity is correctly declared under the objective estimation method and that the exploited species matches the classification established in current regulations to avoid discrepancies with the Tax Administration. It is recommended to assess the particular situation of each forestry holding to confirm the correct application of Order HAC/1425/2025.