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An agricultural transformation company has requested clarification regarding the basis for applying lump-sum compensation for the oranges delivered by its members. The Directorate General for Taxes (DGT) clarifies that the 12% rate must be applied to the selling price of the products.
Cuestión planteada Base sobre la que debe aplicarse la compensación derivada del régimen especial de la agricultura, ganadería y pesca por la entrega de las naranjas de los socios a la sociedad agraria de transformación.
La compensación a tanto alzado para empresarios del régimen especial de agricultura, ganadería y pesca es el resultado de aplicar el porcentaje correspondiente al precio de venta de los productos. En el caso de productos naturales de explotaciones agrícolas, el porcentaje es el 12%. Para determinar el precio de venta, no se computarán los tributos indirectos ni los gastos accesorios cargados separadamente, como comisiones, embalajes o transportes. En operaciones sin contraprestación, se aplicará sobre el valor de mercado.
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