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

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
Creator
Subject
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
Instantiates
Publication
Label
Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services
Publication

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