Special system for agriculture, livestock farming and fishing

This regime is characterized by the fact that the businessmen or professionals included in it are not obliged to pass on or pay the tax. Since it is not possible to deduct the IVAABBR supported by their acquisitions, they are entitled to receive a lump sum compensation each time they sell their products. This compensation is deductible by the employer who pays it.

1. Operation
2. Requirements
3. Non-application of the special system
4. Calculation and reimbursement of compensation
5. Formal obligations
6. Commencement or cessation of application of the special system