Skip to main content
Practical Income Manual 2021.

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

When livestock activities feed livestock with feed and other food products purchased from third parties, which represent more than 50 percent of the total amount consumed, will be applied to the income from such activities. the index of 0.50.

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

Attention: Order HFP /413/2022, of May 10, by which the net return indices are reduced for the 2021 tax period and the corrective indices are modified for feed purchased from third parties and for crops on irrigated land that use, for this purpose, electrical energy applicable in the objective estimation method of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances ( BOE of 11), has been reduced to a single index, 0.50, the two indices provided for in Order HAC/1155/2020.