Índice aplicable a empresas con un rendimiento neto minorado que no supere los 9.447,91 euros en el ejercicio.
Se aplicará un índice de 0,90 a aquellas empresas cuyo rendimieto neto minorado no supere el importe de 9.447,91 euros anuales, siempre que no se tenga derecho a la reducción regulada para jóvenes agricultores o asalariados agrarios, titulares de explotación prioritaria, realizada al amparo de lo previsto en el Capítulo IV del Título I de la Ley 19/1995 de 4 de julio.
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