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A member of an agricultural cooperative has enquired about the basis for calculating lump-sum compensation for the delivery of olives. The Directorate-General for Taxes (DGT) clarifies that a 12% rate applies to the selling price of natural products obtained from the holding.
Cuestión planteada Base sobre la que debe aplicarse la compensación derivada del régimen especial de la agricultura, ganadería y pesca por la entrega de la aceituna a la cooperativa agraria.
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 computan los tributos indirectos ni los gastos accesorios como comisiones, embalajes, portes o seguros. Los servicios de molturación prestados por la cooperativa no minoran dicho precio de venta para la aplicación de la compensación.
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