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 work Los “assujettis partiels” destinatarios de servicios ante el Impuesto sobre el Valor Añadido = Partially liable to tax as recipients of VAT services represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Miguel Canuto, E. de

Subject

• VAT
• exemption
• taxable person
• taxpayer

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

Geographic coverage

• European Union
• Europe

Language note

Spanish