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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.
Cuestión planteada - Devengo del Impuesto en el momento de la entrega de la fruta o cuando se vende el producto transformado por la cooperativa.
En entregas de productos naturales en régimen de depósito o comisión de venta a cooperativas para que estas vendan en nombre propio, la entrega se entiende realizada en el momento en que la cooperativa efectúa la venta al tercero adquirente. En ese momento, la cooperativa debe efectuar el reintegro de las compensaciones y expedir el recibo correspondiente. El reintegro podrá efectuarse, por acuerdo entre las partes, en el momento del cobro total o parcial del precio.
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