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 products produced in years prior to 1998 have been transferred during the year 2022, the value of the natural products used in the production process must be included as income for the year 2022, in accordance with their market prices at the time of their production. incorporation into transformation, processing or manufacturing processes.