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V1987-17 24 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura, ganadería y pesca

Lump-sum compensation cannot be received for the sale of breeding sheep

A livestock farmer asks whether they are entitled to the 10.5% compensation under the special scheme for agriculture, livestock, and fisheries when selling breeding sheep to a cooperative. The Directorate-General for Taxes (DGT) rules that no such compensation is due for the delivery of investment goods.

The question raised

Question raised: It is asked whether there is a right to collect the 10.5% compensation under the special regime for agriculture, livestock, and fishing for the sale of breeding sheep to the cooperative.

The DGT's ruling

Taxpayers under the special regime for agriculture, livestock, and fishing are not required to settle or pay VAT on the supply of tangible fixed assets used for the business. Therefore, they may not charge the tax to acquirers, nor are they entitled to receive lump-sum compensation for such supplies of goods.

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