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V0799-14 24 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · compensación a tanto alzado

Lump-sum compensation under the special agricultural regime applies to orange selling prices

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.

The question raised

The basis upon which the compensation derived from the special regime for agriculture, livestock, and fishing must be applied for the delivery of oranges by the partners to the agricultural transformation company.

The DGT's ruling

The lump-sum compensation for entrepreneurs under the special regime for agriculture, livestock, and fishing is the result of applying the corresponding percentage to the sale price of the products. In the case of natural products from agricultural holdings, the percentage is 12%. To determine the sale price, indirect taxes and ancillary expenses charged separately, such as commissions, packaging, or transport, shall not be computed. In transactions without consideration, it shall be applied to the market value.

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