ASAJA Aragón maintains that the reduction of net yield indices of Personal Income Tax (IRPF), known as modules, for farmers and ranchers affected by the exceptional circumstances of 2025, published this Monday in the Official State Gazette through Order HAC/484/2026, is clearly insufficient for the sector.
The agricultural organization emphasizes that the order appears with the tax campaign already advanced and in full processing of the single CAP application, which will force numerous agricultural professionals to redo or rectify their tax returns.
For ASAJA, the approved reductions "are insufficient" because certain productions, crops, and regions that suffered very significant damage in the last campaign have been left out of the regulation, as well as areas that have not been included despite being severely affected by adverse weather conditions.
The organization highlights the consequences of the severe storms and other adverse weather phenomena that impacted the three Aragonese provinces, leaving significant losses in agricultural and livestock farms.
ASAJA also denounces that other conditions that notably deteriorate the economic viability of agricultural and livestock farms are not contemplated, such as the damages caused by wild fauna, game or not, specifically citing rabbits, wild boars, roe deer, deer, or bears, as well as the effects of pests on crops, including locusts in cereals or fire blight in fruit trees.
In the specific case of cereals, the organization calls for the application of zero modules. It acknowledges that the order introduces certain reductions in some territories, but deems them clearly insufficient in view of the high costs borne by the sector. It advocates for zero modules due to the sharp increase in fertilizers and energy, which is added to the increases inherited from the previous year.
ASAJA also demands a specific reduction of 35% in the agricultural diesel bill and 15% in that of fertilizers, considering that these measures are essential to maintain the minimum profitability of the farms.
Regarding the deductions announced by the Government, the organization categorically rejects that the Ministry presents as novelties fiscal instruments that were already in force in previous campaigns. It recalls that the deduction for feed acquired from third parties and the corrective coefficient for electricity in irrigation have been applied for years and, therefore, do not represent a new advance. Likewise, it points out that the exemption from tax on the collection of CAP eco-schemes is a structural measure that was already underway, and therefore demands that elements already consolidated are not sold as recent achievements.
The order sets for all autonomous communities and all municipalities a reduction in the net yield index for three activities: beekeeping, with an index of 0.13; milk sheep and goats, with an index of 0.18; and meat sheep and goats, with an index of 0.09.
In addition, specific reductions for crops and areas are contemplated in practically all autonomous communities (Andalusia, Castilla-La Mancha, Castilla y León, Valencian Community, Extremadura, Murcia, Madrid, Catalonia, Aragon, Galicia, Cantabria, La Rioja, and the Canary Islands), affecting productions such as vineyards, almond trees, olive groves, fruit trees, horticultural crops, citrus fruits, cereals, rice, and other crops.
ASAJA prepares a new report to expand the reduction
ASAJA announces that in the coming days it will send a new report to the Ministry of Finance and the Ministry of Agriculture in which it will request the incorporation of productions and areas that have been excluded from the order and that also suffered intensely from adverse weather conditions and other exceptional circumstances during the past campaign.
The organization also insists that, in future years, the order for the reduction of modules be published before the start of the tax return filing period, in order to provide legal certainty to the sector and avoid duplication of work through complementary declarations. In its opinion, the agricultural sector cannot continue to bear, year after year, the cost derived from the Administration's lack of foresight.
Finally, ASAJA reminds that its provincial offices are open to members to check if their activity and their municipal term are among those benefited by the reduction, and to guide them in the processing of eventual rectifying or complementary declarations that allow correctly applying the approved reductions.