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A company has requested clarification on when it can deduct compensations for purchasing products from farmers, livestock breeders, and fishers under the special regime when payment is agreed for a date after delivery. The DGT has ruled that the deduction is only permissible once the compensations have been paid and supporting receipts are held.
This ruling clarifies the timing for VAT deductions related to the special agricultural regime, establishing that payment must be completed and documented before the deduction can be claimed.
The tax team reviews your specific situation.
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