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V2180-14 6 August 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · compensación a tanto alzado

A flat-rate compensation of 12% applies to the sale price of maize delivered to the cooperative

An agricultural cooperative has requested clarification regarding the basis for applying the special agricultural regime compensation on maize deliveries made by its members. The Directorate-General for Taxes (DGT) has determined that the applicable rate is 12% of the sale price of the products.

The question raised

The basis upon which the compensation derived from the special regime for agriculture, livestock, and fishing must be applied regarding the delivery of maize by members to the agricultural cooperative.

The DGT's ruling

The lump-sum compensation for natural products from agricultural holdings is 12% of the sale price. To determine said price, indirect taxes and ancillary expenses charged separately, such as commissions, packaging, or transport, shall not be included. In deliveries without monetary consideration, the percentage is applied to the market value. Drying services do not reduce the sale price for the calculation of the compensation.

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