The Official State Gazette (BOE) has published today the order of the Ministry of Finance to reduce the net return rates in the system of objective estimation of the Personal Income Tax (IRPF) of 2025, the so-called system of modules, for farmers and ranchers.
This order includes the proposal of the Ministry of Agriculture, Fisheries and Food (MAPA) to reduce these indices, which has taken into account the effects of adverse exceptional circumstances that affected the profitability of many agricultural and livestock farms during 2025. Certain sectors benefit from specific reductions, of 50% in the case of beekeeping, and of 30% in sheep and goats, both for meat and milk production. As on other occasions, a large number of reductions have also been made at the regional, provincial or municipal level in other crops, including those approved for cereals, olive groves and vineyards in important production areas. These deductions add to the overall 5% reduction in net yield for the approximately 800,000 farmers and ranchers who are taxed by the module system set out in order HAC/1347/2024 of 28 November.
In Asturias, the reduction in the tax base is estimated at three million euros and benefits the 12,400 Asturian farmers and ranchers who pay for this system. The reductions applied reflect the climate adversity situations of the year
2025, among those that have highlighted high temperatures, frost, pedriacs, winds, extreme rainfall and the succession of forest fires of the summer.
In addition, farmers and livestock farmers can benefit from other deductions such as the rate applicable to livestock activities that feed livestock with feed and other products purchased from third parties, which represent more than 50% of the amount consumed. The single index for all livestock sectors is 0.5.
A corrective coefficient for the use of electricity for irrigation is also applied, with a 25% reduction in the net yield extensible to all irrigation and not only to seasonal electricity consumption. Likewise, the exemption from the income tax for the collection of the eco-regimes of the Common Agricultural Policy (CAP) is maintained. In the Principality of Asturias farmers and livestock farmers can benefit from the reductions established at national level, which are the following:
- Sheep and goat meat from 0.13 to 0.09
- Sheep and goat milk from 0.26 to 0.18
- Apiculture from 0.26 to 0.13
No applications have been registered at the municipal level.