Objective: It has been observed that diet quality and food choices vary depending
on socio-economic status (SES), especially when measured through income and
educational level. Although the reasons behind these differences are multiple, diet
cost is a critical determinant in those groups that spend a higher proportion of their
budget on food. Reference budgets are priced baskets containing the minimum
goods and services necessary for well-described types of families to have an
adequate social participation. In the current paper we describe the development
and content of the Spanish Healthy Food Basket (SHFB).