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V0238-18 1 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura

Acquirers must issue a receipt to document the reimbursement of special agricultural regime compensation

A company has requested clarification regarding the deadline for issuing the receipt that documents the payment of compensation to farmers under the special regime. The Directorate-General for Tax (DGT) clarifies that the receipt must be issued when the compensation is satisfied, whether at the time of delivery or on the date agreed upon by the parties.

The question raised

Deadline for the issuance of the receipt documenting the payment of the compensation provided for in said special regime.

The DGT's ruling

The acquirer of goods or services from persons subject to the special regime for agriculture, livestock, and fishing must issue a receipt to document the reimbursement of compensations. This receipt must be issued once the compensations have been satisfied, in whole or in part, either at the time of delivery of the products or on the date agreed upon by the parties for the reimbursement. The document must comply with the requirements of the Regulation on Billing Obligations and be signed by the holder of the holding.

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