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Practical Income Manual 2021.

1. Transformation, processing or manufacturing activities

The value of the natural, plant or animal products used in the corresponding production process will be recorded as income , in accordance with their market prices at the time of their incorporation into said process. Likewise, income corresponding to self-consumption, subsidies and compensation will be included, where applicable, in the terms discussed below.

Note: If during the year 2021 products manufactured in years prior to 1998 have been transmitted, the value of the natural products used in the production process must be included as income for the year 2021 , in accordance with the prices of the same at the time of their incorporation into the transformation, elaboration or manufacturing processes.