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The inquirer asks about the right to receive compensations under the special regime for agriculture, livestock and fishing, and who is responsible for issuing the receipt. The DGT clarifies that the holder is entitled to compensation when selling natural products to business owners, and that it is the purchaser who must issue and sign the receipt to effect such reimbursement.
Cuestión planteada 1ª.- Si tributase en el IVA por el régimen especial de la agricultura, ganadería y pesca, ¿en qué supuestos podría percibir la compensación de este régimen y quién debe emitir el recibo justificativo del reintegro de la misma?.
El titular de una explotación ganadera acogida al régimen especial tiene derecho a percibir una compensación a tanto alzado por el IVA soportado en sus adquisiciones. Este derecho nace al realizar entregas de productos naturales a empresarios, salvo que el adquirente sea otro empresario del mismo régimen que use los productos en su actividad. El adquirente es quien debe efectuar el reintegro mediante la expedición de un recibo que debe ser firmado por el titular de la explotación.
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