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V0563-18 ·27 February 2018 ·consulta-vinculante Medium impact
Tax

Deduction of special agricultural regime compensations requires actual payment

A company has requested clarification on when it can deduct compensations paid to farmers under the special regime if the payment is deferred. The Directorate General for Taxes (DGT) has ruled that the deduction is only permissible once the compensations have been effectively paid.

In 6 key points

How it affects those involved

Companies must ensure that compensations under the special agricultural regime are actually paid before attempting to claim the corresponding tax deduction, preventing deductions based on deferred or unpaid liabilities.

Lifecycle

2018-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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