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Practical Income Manual 2022.

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

Regulations: Seventh Additional Provision and Instruction 2.3.d) of Annex I Order HFP /1172/2022, of November 29 ( BOE of December 1)

When livestock activities are fed with feed and other food products purchased from third parties, which represent more than 50 percent of the total amount consumed, the income from said activities will be applied in 2022 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.

Note: The seventh Additional Provision of Order HFP //1172/2022, of November 29 ( BOE of December 1), determines that the index correction of 0.50 for feed purchased from third parties that is regulated in it for 2023 also applies to the 2022 tax period, replacing those provided for in Order HFP /1335/2021, of December 1 ( BOE of December 2). 

In this way for 2022 is reduced to a single index, 0.50, the two initially provided for in Order HFP /1335/2021, of December 1 ( BOE of December 2).