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Practical Income Manual 2020.

Index 4. Feed purchased from third parties in more than 50%

When livestock activities are fed with feed and other food products purchased from third parties, which represent more than 50% of the total amount consumed, the corresponding index will be applied to the income from said activities. of the following two:

ActivitiesContents
Activities of intensive exploitation of meat pigs and poultry 0.95
Remaining livestock activities 0.75

For these purposes, the valuation of the amount of feed and other own products will be carried out according to their market value.