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Practical Income Manual 2022.

Mussel production activity in punt

Regulations: Instruction 2.3 a.5) Order HFP /1335/2021, of December 1 ( BOE of December 2).

Activity characteristicsApplicable index
Company with a single punt and without auxiliary boat 0.75
Company with a single punt and an auxiliary vessel of less than 15 gross register tons (GRT) 0.85
Company with a single punt and an auxiliary boat of 15 to 30 GRT 0.90
Company with a single punt and an auxiliary boat of more than 30 GRT 0.95
Company with two punts and no auxiliary boat 0.90
Company with two punts and an auxiliary boat of less than 15 GRT 0.95