Skip to main content
Practical Income Manual 2023.

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 2023 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.