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A cooperative has requested a ruling regarding the taxable base for compensation under the special livestock regime and the VAT treatment of various items. The DGT clarifies that compensation is applied to the sale price of livestock and that contributions for the extension of rules are subject to 21% VAT.
Cuestión planteada - Base sobre la que debe aplicarse la compensación derivada del régimen especial de la agricultura, ganadería y pesca por la entrega del ganado de los asociados a la sociedad cooperativa consultante. Lo mismo en caso de que el ganadero aplique el régimen general del Impuesto sobre el Valor Añadido.
La compensación del régimen especial de la agricultura, ganadería y pesca se calcula aplicando el porcentaje correspondiente sobre el precio de venta del ganado, sin incluir la aportación económica por extensión de norma. Dichas aportaciones por extensión de normas están sujetas y no exentas de IVA, con un tipo del 21%. El titular de la explotación puede designar un representante para firmar los recibos de compensación, siempre que se cumplan los requisitos de la Ley General Tributaria.
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