1. Transformation, processing or manufacturing activities

The value of natural, plant or animal products used in the corresponding production process will be recorded as income , according to their market prices at the time of their incorporation into said process. Likewise, where applicable, income from self-consumption, subsidies and compensation will be included in the terms discussed below.

Note: If products manufactured in years prior to 1998 were transferred during 2024, the value of the natural products used in the production process must be included as income for the year 2024, in accordance with their market prices at the time of their incorporation into the transformation, processing or manufacturing processes.