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Practical manual for Income Tax 2020.

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

When livestock farming activities involve feeding livestock with feed and other food products purchased from third parties, which represent more than 50% of the total amount consumed, the index that is the equivalent of the following two will be applied to the income from said activities:

ActivitiesContents
Intensive pig and poultry farming activities 0.95
Remaining livestock activities 0.75

For these purposes, the value of feed and other own products will be assessed according to their market value.