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Una cooperativa consulta cuándo debe realizar el reintegro de la compensación del régimen especial de la agricultura por la fruta entregada por sus socios en depósito. La DGT responde que, en entregas en régimen de depósito o comisión de venta, la entrega se entiende producida cuando la cooperativa vende el producto al tercero.
The tax team reviews your specific situation.
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