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A company inquired whether it could deduct VAT compensation to the farmer using a receipt based on a partial payment that exceeds said amount. The DGT ruled that the deduction may only be exercised to the extent that the compensations have been effectively satisfied.
Cuestión planteada 1. Si el pago inicial cumple los requisitos para el reintegro de la compensación al agricultor.
Para practicar la deducción de las compensaciones, es necesario que estas se hayan satisfecho. Si las partes pactan un aplazamiento del pago y el reintegro se efectúa en proporción a este, el derecho a la deducción nace cuando se satisfacen las cantidades y en proporción a las mismas. En el caso de un abono parcial del precio, el derecho a la deducción de la compensación será también parcial en el importe proporcionalmente pagado.
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