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An olive trading company has requested clarification regarding its obligations when purchasing products from farmers under the special regime. The Directorate General for Taxes (DGT) clarifies that specific VAT receipts must be issued and a 2% income tax (IRPF) withholding must be applied.
Companies purchasing agricultural products from farmers under the special regime must comply with specific invoicing and withholding tax requirements to ensure tax compliance.
The tax team reviews your specific situation.
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