Reduction for fertilizer acquisition: 15 percent
Note: This reduction constitutes an exceptional measure that may be applied by the owners of agricultural and livestock activities in an objective estimate in the years 2022 and 2023 to alleviate the effect produced by the increase in the price of exploitation inputs in agricultural and livestock activities.
Regulations: Additional Provision seventh Order HFP /1172/2022, of November 29 ( BOE of December 1)
15 percent of the purchase price of the fertilizers necessary for the development of agricultural and livestock activities.
That these are fertilizer purchases made in fiscal year 2022 and documented in invoices issued in the fiscal year itself.
That said price appears duly documented in the invoices issued for its acquisition.
That said invoices meet the requirements set forth in article 6.1 of the Regulation that regulates billing obligations, approved by Royal Decree 1619/2012, of November 30.
See the requirements that every invoice and its copies must contain in accordance with the provisions of article 6.1 of the Regulation that regulates invoicing obligations, in chapter 10 of the VAT 2022 practical manual ("Formal obligations of taxable persons of the VAT: Invoices and Record Books", in section "Obligations regarding billing ".