Second and Subsequent Supplies of Buildings – Exemption under the VAT Directive and the Spanish VAT Act

Herrero Moreno, I.

Second and Subsequent Supplies of Buildings – Exemption under the VAT Directive and the Spanish VAT Act

Journal

Author

Herrero Moreno, I.

Published Date

27 January 2023

Issue

International VAT Monitor 2023 (Volume 34), No. 1

DOI

https://doi.org/10.59403/295jdp2

Document

Go to Tax Research Platform

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.

Sign In

Single Sign On

Second and Subsequent Supplies of Buildings – Exemption under the VAT Directive and the Spanish VAT Act