Browsing Revista de Estudios Tributarios by Subject "VAT"
Now showing items 1-2 of 2
-
Taxable income liable to VAT on the sale of immovables: effects of the tax reform
Revista de Estudios Tributarios; Núm. 16 (2016); pág. 117-138. -
Theoretical and practical analysis of the proportional tax credit pro rata system. Effects on the real estate industry
Revista de Estudios Tributarios; Núm. 15 (2016); pág. 73-100.