Spanish farmers and ranchers may be eligible for deductions in the net income of the Personal Income Tax (IRPF) for the acquisition of agricultural diesel and fertilizers, as an exceptional measure to mitigate the effects of rising production costs.
Specifically, this measure is contemplated in the order of the Ministry of Finance and Public Function, which develops for the year 2023 the method of objective estimation of the Personal Income Tax and the special simplified regime of the Value Added Tax, published this Thursday in the Official State Gazette (BOE).
