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A livestock farmer inquires whether they are entitled to lump-sum compensation under the special agricultural regime for selling cows and calves to another farmer. The Directorate-General for Taxes (DGT) rules that no compensation is due for the cows (as investment/use goods) and assesses the status of the calves based on the recipient.
Cuestión planteada Pretende conocer si en la citada operación es procedente la compensación prevista en el régimen especial del Impuesto sobre el Valor Añadido en que ambos ganaderos se encuentran.
Las entregas de bienes de inversión o cualquier bien utilizado en explotaciones agrarias no están contempladas en el artículo 130.Tres de la Ley 37/1992, por lo que no hay derecho a compensación por la venta de vacas para recría. En el caso de productos naturales como becerros, si se entregan a empresarios del régimen de recargo de equivalencia, el ganadero tiene derecho a la compensación pero no repercute IVA ni recargo. El adquirente del recargo de equivalencia deberá reintegrar la compensación pero no soportará la repercusión del impuesto ni del recargo.
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