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Practical manual for Income Tax 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)

Where livestock farming activities feed livestock with feed and other feed products purchased from third parties, which represent more than 50% of the total amount consumed, the rate of 0.50 will be applied to the income from such activities in 2022 .

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

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

Thus for 2022 it is reduced to a single index, 0.50, the two initially planned in Order HFP /1335/2021, of December 1 ( BOE of December 2).