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Practical manual for Income Tax 2024. Volume 1

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

Regulations: Instruction 2.3.d) of Annex I Order HFP /1359/2023, of December 19 ( BOE of December 21)

Where 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 rate of 0.50 will be applied to the income from such activities in 2024. ##

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