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V1566-20 25 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura

Reimbursement of agricultural special regime compensation occurs when the cooperative sells the product to a third party

A cooperative has requested clarification on when it must reimburse the compensation under the special agricultural regime for fruit delivered by its members under deposit. The DGT has ruled that, in cases of delivery under deposit or sales commission arrangements, the delivery is deemed to have taken place when the cooperative sells the product to a third party.

The question raised

Accrual of the Tax at the moment of delivery of the fruit or when the product transformed by the cooperative is sold.

The DGT's ruling

In deliveries of natural products under a deposit or sales commission regime to cooperatives for them to sell in their own name, the delivery is understood to be made at the moment the cooperative effects the sale to the third-party purchaser. At that moment, the cooperative must effect the reimbursement of the compensations and issue the corresponding receipt. The reimbursement may be effected, by agreement between the parties, at the moment of the total or partial collection of the price.

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