Activity 9: Transformation, elaboration or manufacturing processes of natural, plant or animal products, which require registration in an heading corresponding to industrial activities in the IAE rates and are carried out by the owners of the farms from which said natural products are directly obtained.
In order to delimit the objective scope of this activity, it must be taken into account that acts of mere conservation of goods, such as pasteurization, refrigeration, freezing, drying, are not considered such processes of transformation, elaboration or manufacturing of natural products. , sorting, cleaning, packaging or conditioning, hulling, debarking, chipping, chopping, disinfecting or disinfestation. Nor is the simple obtaining of agricultural raw materials that do not require the slaughter of livestock considered a transformation process.
In all these cases, the only activity that must be declared will be agricultural or livestock, indicated with codes 1 or 3, or forestry, indicated with code 2, from which the corresponding products are obtained.
The transformation, elaboration or manufacturing processes of natural products included in the objective estimation method require that they be carried out exclusively on natural, plant or animal products, obtained by the owners of the farms from which they are obtained. In the event that products acquired from third parties are transformed, produced or manufactured, said activity is not included in the objective estimation method.
When it comes to the transformation of forest products, amortization is not deductible to determine the previous net performance of the activity and no other corrective index other than the one specific to forestry activities is applicable to determine the net performance of modules.