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Practical Handbook VAT 2021

Chapter 2.Introduction

  1. What is VAT?
  2. General functioning of the tax
  3. General outline
  4. Territory in which the tax applies
  5. Transfer of the tax to the Autonomous Communities under joint system
  6. Taxation in the common territory and in the foral territory
  7. Delimitation with the concept of capital transfers for valuable consideration of the Tax on Capital Transfers and Documented Legal Acts.
  8. Virtual VAT assistance tools
  9. Frequently asked questions raised in this chapter