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IVA: aspectos fiscales de las ventas a distancia intracomunitarias realizadas por comerciantes minoristas - Despacho de abogados Gómez-Acebo & Pombo

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IVA: aspectos fiscales de las ventas a distancia intracomunitarias realizadas por comerciantes minoristas

icon 14 de diciembre, 2021
La DGT analiza, respecto de los comerciantes minoristas que realizan ventas a distancia intracomunitarias, cuáles son sus obligaciones fiscales a efectos del IVA ―según la nueva normativa sobre comercio electrónico aplicable―, así como la posibilidad de recuperar el recargo de equivalencia pagado a los proveedores.

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal