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A business transitioning from the special agricultural VAT regime to the general regime asks whether olives not yet harvested must be included in their inventory. The DGT rules that only obtained natural products that have not yet been delivered may be deducted.
Cuestión planteada Si a efectos de la confección del inventario a que se refiere el artículo 49 bis del Reglamento del Impuesto sobre el Valor Añadido, deben incluirse las aceitunas no recolectadas a 31 de diciembre del correspondiente año.
Al cambiar del régimen especial de la agricultura al régimen general, el empresario tiene derecho a deducir la compensación por los productos naturales obtenidos en la explotación que no se hayan entregado a la fecha del cambio. Por tanto, no procede la deducción por aceitunas que aún no han sido recolectadas al cierre del ejercicio.
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