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Consecuencias fiscales de una repercusión tributaria improcedente en casos de entrega de «bienes de mera tenencia» - Despacho de abogados Gómez-Acebo & Pombo
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Consecuencias fiscales de una repercusión tributaria improcedente en casos de entrega de «bienes de mera tenencia»

icon 19 de noviembre, 2019
La transmisión de un «bien de mera tenencia» no está sujeta al IVA, pudiendo solicitarse la devolución de las cuotas indebidamente repercutidas sólo cuando sea firme la liquidación que declaró  improcedente su deducción.

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal