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Practical manual for Income Tax 2019.

Other operating consumption

This includes the consumption of other supplies (other than merchandise and raw materials) intended for the production process or used in the provision of services (incorporable elements and assemblies, fuels, spare parts, various materials, containers, packaging, office supplies, etc.).

Incorporatable elements and assemblies are understood to be those normally manufactured outside the company and acquired by it to incorporate them into its production without subjecting them to transformation.

In the case of fuels, only the consumption of energy materials that can be stored will be included.

Spare parts are parts intended to be installed in installations, equipment or machines to replace similar ones.

Miscellaneous materials are understood to be other consumable materials that are not to be incorporated into the manufactured product.

The consumption of the year will be the result of adding to the initial stock of such goods, the acquisitions made during the year, and of reducing said sum by the value of the final stock of the period.

Note: Unlike the stock of merchandise and raw materials, in the case of “Other operating consumption” only what was consumed in the year will be reflected.