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A cooperative has requested clarification on the VAT rate members must apply when delivering grapes. The Directorate-General for Taxes (DGT) has ruled that members under the general tax regime shall apply a 0% rate due to the temporary measure introduced by Royal Decree-Law 20/2022, whereas those under the special agricultural regime do not charge VAT but will instead receive a lump-sum compensation.
Cuestión planteada Consulta el tipo impositivo que deberán repercutir los socios de la cooperativa en la entrega de la uva a la cooperativa a efectos del Impuesto sobre el Valor Añadido.
Las entregas de uvas por agricultores del régimen general tributarán al tipo del 0% durante la vigencia de la medida temporal del artículo 72 del Real Decreto-ley 20/2022, al ser consideradas productos naturales. Los socios acogidos al régimen especial de la agricultura, ganadería y pesca no tienen obligación de repercutir ni liquidar el impuesto, pero tienen derecho a percibir una compensación a tanto alzado del 12% sobre el precio de venta de las uvas.
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