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

When livestock farming activities feed livestock with feed and other feed products purchased from third parties, which represent more than 50% of the total amount consumed, the rate of will be applied to the income from said activities

For these purposes, the value of feed and other own products will be assessed according to their market value.

Attention: Order HFP /413/2022, of May 10, by which the net income indices are reduced for the tax period 2021 and the corrective indices 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 are modified ( BOE of 11), has reduced to a single index, 0.50, the two indices provided for in Order HAC / 1155/2020.