Doctrine by topic · DGT Observatory

Refund of Compensations: 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 18 rulings · 2017–2024

Current position

The entrepreneur who unduly receives compensations must refund them directly to the Tax Administration using form 309. Customers are not obliged to rectify their receipts or deductions. If customers have already refunded the compensation through receipts and the entrepreneur holds a copy, they may pass on the VAT through corrective invoices, provided that four years have not elapsed since the accrual.

The DGT's position remains constant regarding deduction requirements, demanding effective payment and possession of the supporting receipt. The evolution focuses on error management, clarifying that the refund of undue compensations is the direct responsibility of the entrepreneur who received them. No change in criterion is observed, but rather a clarification regarding the refund mechanics and the relationship with customers.

Turning points

  1. V1575-24

    Establishes that the entrepreneur must directly refund undue compensations to the Tax Administration without their customers having to rectify their receipts or deductions.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V2602-22 21 Dec 2022

Farmer compensation deduction may be applied proportionally to the amount paid

SG de Impuestos sobre el Consumo
régimen especial de la agriculturacompensación a tanto alzadoreintegro de compensacionesdeducción de cuotasrecibo de compensación LIVA — Ley 37/1992 del IVA art. 130LIVA — Ley 37/1992 del IVA art. 134
Affects CompanyExpat · Non-residentIndividual
V1019-20 23 Apr 2020

Business owners purchasing livestock from special agricultural, livestock and fishing regime holders must issue a receipt for compensation reimbursement

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de la agricultura, ganadería y pescacompensación a tanto alzadoreintegro de compensacionesproductos naturalesrecibo de reintegro LIVA — Ley 37/1992 del IVA art. 124LIVA — Ley 37/1992 del IVA art. 125
Affects CompanyExpat · Non-residentIndividual
V0765-20 7 Apr 2020

VAT deduction for compensations requires actual payment to the livestock farmer

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de la agricultura, ganadería y pescacompensación a tanto alzadoreintegro de compensacionesdeducción de cuotasretención de irpf LIVA — Ley 37/1992 del IVA art. 130LIVA — Ley 37/1992 del IVA art. 134
Affects CompanyExpat · Non-residentIndividual
V3131-17 4 Dec 2017

Deduction of special agricultural regime compensations requires prior payment

SG de Impuestos sobre el Consumo
régimen especial de la agriculturacompensación a tanto alzadodeducción de compensacionesreintegro de compensacionesrecibo justificativo LIVA — Ley 37/1992 del IVA art. 130LIVA — Ley 37/1992 del IVA art. 131
Affects CompanyExpat · Non-residentIndividual
V3122-17 4 Dec 2017

Deduction of special agricultural regime compensations requires prior payment

SG de Impuestos sobre el Consumo
régimen especial de la agricultura, ganadería y pescacompensación a tanto alzadodeducción de cuotasreintegro de compensacionesrecibo justificativo LIVA — Ley 37/1992 del IVA art. 130LIVA — Ley 37/1992 del IVA art. 131
Affects CompanyExpat · Non-residentIndividual
V3121-17 4 Dec 2017

Deduction of special agricultural regime compensations requires prior payment

SG de Impuestos sobre el Consumo
régimen especial de la agricultura, ganadería y pescacompensación a tanto alzadodeducción de compensacionesreintegro de compensacionesrecibo justificativo LIVA — Ley 37/1992 del IVA art. 130LIVA — Ley 37/1992 del IVA art. 131
Affects CompanyExpat · Non-residentIndividual

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