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V3121-17 4 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura, ganadería y pesca

Deduction of special agricultural regime compensations requires prior payment

A company has requested clarification on when it can deduct compensations for purchasing products from farmers, livestock breeders, and fishers under the special regime when payment is agreed for a date after delivery. The DGT has ruled that the deduction is only permissible once the compensations have been paid and supporting receipts are held.

The question raised

The moment at which the deductibility of the compensation would proceed.

The DGT's ruling

To exercise the right to deduct compensations, it is necessary to have satisfied them and to be in possession of the supporting receipt. If a deferral of payment has been agreed, the right to deduction arises when the compensations are satisfied and in proportion to the amounts effectively paid.

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