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Una entidad consultante pregunta cuándo puede deducir el IVA de las compensaciones pagadas a ganaderos y cuándo debe practicar la retención de IRPF si utiliza pagarés. La DGT responde que la deducción solo es posible cuando la compensación se ha satisfecho efectivamente, y la retención de IRPF nace cuando el pagaré se hace efectivo.
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