Third sector entities as providers of welfare services under VAT: exemptions and reduced rates
This paper aims to provide answers to several uncertainties arising from the VAT regulation and regarding the social welfare services as a sector of the economy which is especially relevant for the so-called “Social Economy” or “Third Sector” entities and, particularly, for cooperatives. After some...
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| Formato: | article |
| Lenguaje: | EN ES |
| Publicado: |
AECOOP Escuela de Estudios Cooperativos
2014
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| Acceso en línea: | https://doaj.org/article/0bf3cde988e845e2bd30b9eea72e452d |
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| Sumario: | This paper aims to provide answers to several uncertainties arising from the VAT regulation and regarding the social welfare services as a sector of the economy which is especially relevant for the so-called “Social Economy” or “Third Sector” entities and, particularly, for cooperatives. After some general considerations about the functioning of the tax in this context, we focus on the different problems related to exemptions and reduced rates for welfare services. |
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