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A farmer delivered grapes to a cooperative under a deposit or sales commission arrangement for processing into wine and subsequent sale. The query examines whether the farmer is entitled to the lump-sum compensation provided under the special agricultural regime.
Question posed: Admissibility of receiving the compensation provided for in Article 130 of Law 37/1992 for the deliveries of said natural products under the aforementioned conditions.
In the delivery of natural products under a deposit or sales commission regime to agricultural cooperatives for sale in their own name, the delivery is deemed to have occurred when the cooperative sells the product to a third party. The applicable compensation percentage shall be the one in force at the time of said sale to the third party. In this case, the delivery of grapes is deemed to have taken place at the time of the sale of the wine by the cooperative.
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