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An association of cooperatives has enquired whether using a non-recourse confirming contract to pay its member farmers allows for the deduction of special VAT scheme compensations. The Directorate General for Taxes (DGT) has ruled that while confirming is a valid payment method, the deduction can only be claimed once effective payment has been made to the farmer.
Cuestión planteada Si la cesión del crédito del recibo de compensación es un medio para considerar satisfecho el importe de la compensación a efectos de la deducción de la compensación satisfecha por la cooperativa y, en su caso, momento en que dicha deducción puede realizarse.
El pago a través de un contrato de confirming es un método válido para satisfacer la compensación del régimen especial de agricultura, ganadería y pesca. No obstante, el derecho a la deducción de la cooperativa no nace con la mera cesión del recibo a la entidad financiera, sino en el momento en que se produzca el pago efectivo al agricultor. El elemento esencial para habilitar la deducción es el cobro de la compensación por parte del agricultor.
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