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An Agricultural Transformation Society asks whether it can apply a special valuation rule for its transactions with partners. The DGT responds that, when providing services or supplies as stipulated in its statutes, it may use the effective price, provided it is not below the cost of such services or supplies.
Cuestión planteada Si en la actividad que realiza la SAT-OPFH con sus socios es aplicable el tercer párrafo del apartado Dos de la Disposición Adicional Primera de la Ley 20/1990, de 19 de diciembre, sobre Régimen Fiscal de las Cooperativas.
Las Sociedades Agrarias de Transformación (SAT) que realicen servicios o suministros a sus socios conforme a sus estatutos pueden computar dichas operaciones por el precio efectivo realizado. Este precio debe ser igual o superior al coste de los servicios o suministros, incluyendo la parte de gastos generales de la entidad. Si el precio efectivo es inferior al coste, se deberá aplicar este último para su cómputo.
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