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.

For the purposes of delimiting the objective scope of this activity, it must be taken into account that the acts of mere conservation of the goods, such as pasteurization, refrigeration, freezing, drying, classification, cleaning, packaging or conditioning, peeling, barking, chipping, chopping, disinfection or disinfestation, are not considered as such processes of transformation, elaboration or manufacturing of natural products. 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 activity, indicated with codes 1 or 3, or forestry, indicated with code 2, from which the corresponding products are obtained.

The processes of transformation, elaboration or manufacturing 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 purchased 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, amortizations are not deductible to determine the previous net yield of the activity and no other corrective index other than that specific to forestry activities is applicable to determine the net yield of modules.