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A consulting entity asks when it can deduct VAT on compensations paid to livestock farmers and when it must apply personal income tax (IRPF) withholding if using promissory notes. The DGT rules that VAT deduction is only possible once the compensation has been effectively settled, and IRPF withholding arises when the promissory note is paid.
Cuestión planteada 1ª Momento de deducción de la compensación del IVA.
Para deducir las compensaciones del régimen especial de agricultura, ganadería y pesca, es necesario que estas se hayan satisfecho efectivamente. En el caso de pagos mediante pagarés, el derecho a la deducción no nace con la emisión del documento, sino en el momento en que este se hace efectivo. Asimismo, la obligación de retener IRPF nace en el momento de satisfacer la renta, lo que ocurre cuando se hacen efectivos los pagarés.
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