Doctrine by topic · DGT Observatory

Receipt: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2016–2024

Current position

In the delivery of forestry products under the special regime for agriculture, livestock, and fishing, the purchaser must issue a single receipt for the lump-sum compensation. Issuing two receipts for the same transaction with the same recipient is incorrect. The receipt must comply with the requirements of the Billing Regulations to allow for the reimbursement of compensations.

The DGT's position remains constant regarding the nature of the receipt and its function for the reimbursement of compensations. Formal aspects have been specified, such as the substitution of the signature by representatives or electronic means and the uniqueness of the document per transaction. No substantive changes in the application of the regime are observed.

Turning points

24 March 2017 V0756-17

Allows the signature of the taxable person to be replaced by that of their representative, provided that such circumstance is stated on the receipt.
27 March 2017 V0771-17

Authorizes the substitution of the handwritten signature with a digital signature in electronic receipts, guaranteeing authenticity and integrity.
9 April 2024 V0580-24

Establishes that the purchaser must issue a single receipt for the lump-sum compensation, prohibiting the issuance of two receipts for the same transaction.

Analysis based on 10 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11

V0580-24 9 Apr 2024

Issuing two receipts for a single timber transaction is incorrect; a single receipt must be issued for the total amount

SG de Impuestos sobre el Consumo

régimen especial de la agricultura, ganadería y pescacompensación a tanto alzadoreciboenajenación de productos forestalesrectificación de facturas LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0002-23 2 Jan 2023

Sale of burnt wood may qualify for the special scheme for agriculture, livestock and fisheries

SG de Impuestos sobre el Consumo

régimen especial de la agricultura, ganadería y pescacompensación a tanto alzadoexplotación forestalmadera para leñatipo reducido LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0163-21 3 Feb 2021

Manual signatures on compensation receipts may be replaced by digital signatures if issued electronically

SG de Impuestos sobre el Consumo

compensación a tanto alzadorégimen especial de agriculturarecibofirma digitalobligaciones de facturación LIVA — Ley 37/1992 del IVA art. 130LIVA — Ley 37/1992 del IVA art. 131

Affects CompanyExpat · Non-residentIndividual

V1566-20 25 May 2020

Reimbursement of agricultural special regime compensation occurs when the cooperative sells the product to a third party

SG de Impuestos sobre el Consumo

régimen especial de la agriculturacompensación a tanto alzadoreintegro de compensacionesrégimen de depósitocomisión de venta LIVA — Ley 37/1992 del IVA art. 75.1.3ºLIVA — Ley 37/1992 del IVA art. 130

Affects CompanyExpat · Non-residentIndividual

V0641-20 31 Mar 2020

Special VAT regime for agriculture, livestock and fishing applicable to forestry products

SG de Impuestos sobre la Renta de las Personas Físicas

régimen especial de la agricultura, ganadería y pescacompensación a tanto alzadoexplotación forestalproductos naturalesrecibo LIVA — Ley 37/1992 del IVA art. 124LIVA — Ley 37/1992 del IVA art. 125

Affects CompanyExpat · Non-residentIndividual

V2953-18 14 Nov 2018

Timber sales by individuals may be subject to VAT or eligible for the special agricultural, livestock and fishing regime

SG de Impuestos sobre el Consumo

régimen especial de la agricultura, ganadería y pescacompensación a tanto alzadoactividad empresarialaprovechamiento forestalrecibo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.1.c

Affects CompanyExpat · Non-residentIndividual

V1104-18 27 Apr 2018

Third parties may issue receipts on behalf of farmers or livestock breeders if they meet Invoicing Regulation requirements

SG de Impuestos sobre el Consumo

régimen especial de la agricultura, ganadería y pescareintegro de compensacionescompensación a tanto alzadoobligación de facturaciónrecibo LIVA — Ley 37/1992 del IVA art. 130LIVA — Ley 37/1992 del IVA art. 131

Affects CompanyExpat · Non-residentIndividual

V0771-17 27 Mar 2017

Signature of the holder on the lump-sum compensation receipt may be replaced by that of a representative

SG de Impuestos sobre el Consumo

compensación a tanto alzadorégimen especial de la agriculturareciborepresentantefirma digital LIVA — Ley 37/1992 del IVA art. 130.2LIVA — Ley 37/1992 del IVA art. 130.3

Affects CompanyExpat · Non-residentIndividual

V0770-17 27 Mar 2017

Farm owner's signature on receipts may be replaced by that of a representative

SG de Impuestos sobre el Consumo

compensación a tanto alzadorégimen especial de la agriculturareciborepresentantefirma digital LIVA — Ley 37/1992 del IVA art. 130.2LIVA — Ley 37/1992 del IVA art. 130.3

Affects CompanyExpat · Non-residentIndividual

V0756-17 24 Mar 2017

The holder's signature on the lump-sum compensation receipt may be replaced by that of their representative

SG de Impuestos sobre el Consumo

compensación a tanto alzadorégimen especial de la agriculturarepresentación voluntariarecibosujeto pasivo LIVA — Ley 37/1992 del IVA art. 130.2LIVA — Ley 37/1992 del IVA art. 130.3

Affects CompanyExpat · Non-residentIndividual

V1209-16 28 Mar 2016

Mussel raft producers must apply non-agricultural income limits for objective estimation tax regime

SG de Impuestos sobre la Renta de las Personas Físicas

estimación objetivarégimen especial de la agricultura, ganadería y pescavolumen de ingresosatribución de rentascompensaciones Orden HAP/2430/2015LIVA — Ley 37/1992 del IVA art. 129.1

Affects CompanyExpat · Non-residentIndividual

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