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V3131-17 4 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura

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 under the special regime. The Directorate General for Taxes (DGT) has ruled that the deduction may only be claimed once the compensations have been paid, and in proportion to the payments made if a deferred payment arrangement exists.

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, the acquirer must have satisfied them and be in possession of the supporting receipt. If a deferral in the payment of the price has been agreed upon, the right to deduction arises when the compensations are satisfied and in proportion to the amounts effectively paid.

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