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- Title
Efectos económicos y fiscales de la modificación de los tipos del IVA en España.
- Authors
Guerrero, Juan José Rubio
- Abstract
The new VAT rate requires a review of the tax implications, administrative and economic of this change. This article reviews the structure of Spanish VAT rates, strongly aligned with the EU. It is analyzed from an economic and business perspective, the problems for Spanish companies due to compulsory legal impact of the tax; are valued transition problems for the application of income tax with special reference to the successive chain of operations, transactions and payment in advance of execution of works contracts and, finally, advance a number of potential economic impacts on key sectors of the Spanish economy that can compromise solution to the crisis by reducing the demand for private consumption.
- Subjects
SPAIN; VALUE-added tax; BUSINESS enterprises; ECONOMIC development; FINANCIAL crises; INCOME tax
- Publication
Partida Doble, 2010, Vol 21, Issue 222, p24
- ISSN
1133-7869
- Publication type
Article