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V5223-26 ·21 July 2026 ·consulta-vinculante Medium impact
Tax

El agricultor excluido del régimen especial debe emitir facturas rectificativas para repercutir el IVA

Un agricultor que perdió el régimen especial de agricultura, ganadería y pesca debe aplicar el régimen general de IVA. Se consulta si debe emitir factura y si el comprador debe rectificar los recibos de compensación a tanto alzado.

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2026-07-21PublishedPublished 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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