Herrero Moreno, Irene
Second and subsequent supplies of buildings exemption under the VAT Directive and the Spanish VAT Act electrónico / Irene Herrero Moreno
In this article, the author aims to explain the configuration of the VAT exemption on the second or subsequent supplies of buildings under the VAT legislation in Spain to analyse its compatibility with the provisions of the VAT Directive related to these situations.
IMPUESTO SOBRE EL VALOR AÑADIDO
PROPIEDAD INMOBILIARIA
EXENCIONES TRIBUTARIAS
UNION EUROPEA
ESPAÑA
International VAT Monitor 0925-0832 v. 34, n. 1, 2023
Second and subsequent supplies of buildings exemption under the VAT Directive and the Spanish VAT Act electrónico / Irene Herrero Moreno
In this article, the author aims to explain the configuration of the VAT exemption on the second or subsequent supplies of buildings under the VAT legislation in Spain to analyse its compatibility with the provisions of the VAT Directive related to these situations.
IMPUESTO SOBRE EL VALOR AÑADIDO
PROPIEDAD INMOBILIARIA
EXENCIONES TRIBUTARIAS
UNION EUROPEA
ESPAÑA
International VAT Monitor 0925-0832 v. 34, n. 1, 2023