Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT

Resource Information

The work Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT 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

Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT

Creator

• Miguel Canuto, E. de

Subject

• VAT Directive
• cross-border transaction
• intra-Community services
• VAT
• platform economy
• services
• intra-Community supply

Language

eng

Summary

R.D-L 7/2021, which aims to transpose Directives 2017/2455 and 2019/1995, introduces in VAT three special regimes on distance transactions with a private recipient, in a multiplicity of consumer States in the Union, integrating platform operators or electronic interface holders as collaborators in the performance of the tax, without the integrating solution being the same in the supply of goods as in the provision of services

Citation source

In: Quincena fiscal. - Cizur Menor. - (2022), no. 1-2 ; p. 27-52

Geographic coverage

• European Union
• Europe
• International

Language note

Spanish