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A farmer transitioning to the simplified regime due to olive transformation seeks guidance on deducting VAT for common purchases. The DGT rules that they must apply the apportionment method or, if that is not possible, a 50% deduction for the simplified regime.
Cuestión planteada - A la hora de cumplimentar el modelo 303 de autoliquidación del IVA del cuarto trimestre de 2022, apartado RÉGIMEN SIMPLIFICADO- A -Actividades agrícolas, ganaderas y forestales- Cuota soportada operaciones corrientes: Me encontraré con adquisiciones bienes y servicios distintos de activos fijos (abono, productos fitosanitarios, etc,) que pueden formar parte común de la actividad de la huerta, o de la venta de una parte de aceitunas a la almazara o de la obtención de la aceituna para transformación en aceite por parte de la almazara. Esta última sería la que tributaría en el régimen simplificado.
Para bienes y servicios usados en actividades del régimen simplificado y del régimen de agricultura, se aplicará el prorrateo del artículo 104. Si no es posible el prorrateo, la deducción para el régimen simplificado será del 50% por mandato del artículo 101. Las cuotas de operaciones corrientes solo se deducen en el último periodo del año. Los activos fijos de años anteriores solo son deducibles si son bienes de inversión y se regularizan considerando un porcentaje de deducción de cero en los años previos.
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