ROYAL DECREE-LAW 4/2022, OF MARCH 15, BY WHICH URGENT MEASURES ARE ADOPTED TO SUPPORT THE AGRICULTURAL SECTOR DUE TO THE DROUGHT
Article 4. Reduction in 2021 of the net income calculated by the objective estimation method in the Personal Income Tax for agricultural and livestock activities and the Value Added Tax.
1. The reduction provided for in the first additional provision of Order HAC/1155/2020, of November 25, which develops, for the year 2021, the method of objective estimation of the Personal Income Tax and the regime special simplified Value Added Tax, will be 20 percent for the activities included in the annex I of the aforementioned order.
Article 5. Exemption from the Tax on Real Estate of a rustic nature.
1. Exemption from the Real Estate Tax quota corresponding to the 2022 financial year is granted in favor of real estate owned by the owners of agricultural or livestock operations, and which are used for the development of such operations, provided that the owners of said farms have suffered in the year immediately prior to the application of this exemption, loss of income in the same of at least 20 percent with respect to the last three years in areas with natural or specific limitations of article 31 of the Regulation ( EU) No. 1305/2013 of the European Parliament and of the Council, of December 17, 2013, and 30 percent in other areas.