The Resource Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services
Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services
Resource Information
The item Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Those who exclusively carry out non-taxable operations from the VAT perspective do not have the status of taxpayer. Those who carry out taxable operations and non-taxable operations (“partially liable to tax”) are considered taxpayers for the purposes of the «services received», and, in case of indistinct use, the States must regulate a method to determine what part of the amounts supported is deduction object. The work ends by analyzing the question of what quotas are subject to deduction when, in addition, within the taxable operations there is a subgroup of operations that are taxed and a subgroup of exempt operations
- Language
- eng
- Label
- Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services
- Title
- Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services
- Language
- eng
- Summary
- Those who exclusively carry out non-taxable operations from the VAT perspective do not have the status of taxpayer. Those who carry out taxable operations and non-taxable operations (“partially liable to tax”) are considered taxpayers for the purposes of the «services received», and, in case of indistinct use, the States must regulate a method to determine what part of the amounts supported is deduction object. The work ends by analyzing the question of what quotas are subject to deduction when, in addition, within the taxable operations there is a subgroup of operations that are taxed and a subgroup of exempt operations
- Citation source
- In: Quincena fiscal. - Cizur Menor. - (2022), no. 18 ; p. 21-46
- http://library.link/vocab/creatorName
- Miguel Canuto, E. de
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- VAT
- taxable person
- taxpayer
- exemption
- Label
- Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services
- Label
- Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Los-%E2%80%9Cassujettis-partiels%E2%80%9D-destinatarios-de/l_9BTiiYw0Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Los-%E2%80%9Cassujettis-partiels%E2%80%9D-destinatarios-de/l_9BTiiYw0Y/">Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Los-%E2%80%9Cassujettis-partiels%E2%80%9D-destinatarios-de/l_9BTiiYw0Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Los-%E2%80%9Cassujettis-partiels%E2%80%9D-destinatarios-de/l_9BTiiYw0Y/">Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
