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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Autor principal:	Mercedes Navarro Egea
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2014
Materias:	tercer sector cooperativas economía social bienestar social asistencia social IVA Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/0bf3cde988e845e2bd30b9eea72e452d
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spelling	oai:doaj.org-article:0bf3cde988e845e2bd30b9eea72e452d2021-11-12T13:14:37ZThird sector entities as providers of welfare services under VAT: exemptions and reduced rates1135-66181885-803110.5209/rev_REVE.2014.v114.44292https://doaj.org/article/0bf3cde988e845e2bd30b9eea72e452d2014-04-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/44292https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031This 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.Mercedes Navarro EgeaAECOOP Escuela de Estudios Cooperativosarticletercer sectorcooperativaseconomía socialbienestar socialasistencia socialIVAEconomics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 114, Iss 0, Pp 106-131 (2014)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	tercer sector cooperativas economía social bienestar social asistencia social IVA Economics as a science HB71-74
spellingShingle	tercer sector cooperativas economía social bienestar social asistencia social IVA Economics as a science HB71-74 Mercedes Navarro Egea Third sector entities as providers of welfare services under VAT: exemptions and reduced rates
description	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.
format	article
author	Mercedes Navarro Egea
author_facet	Mercedes Navarro Egea
author_sort	Mercedes Navarro Egea
title	Third sector entities as providers of welfare services under VAT: exemptions and reduced rates
title_short	Third sector entities as providers of welfare services under VAT: exemptions and reduced rates
title_full	Third sector entities as providers of welfare services under VAT: exemptions and reduced rates
title_fullStr	Third sector entities as providers of welfare services under VAT: exemptions and reduced rates
title_full_unstemmed	Third sector entities as providers of welfare services under VAT: exemptions and reduced rates
title_sort	third sector entities as providers of welfare services under vat: exemptions and reduced rates
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2014
url	https://doaj.org/article/0bf3cde988e845e2bd30b9eea72e452d
work_keys_str_mv	AT mercedesnavarroegea thirdsectorentitiesasprovidersofwelfareservicesundervatexemptionsandreducedrates
_version_	1718430477829799936

Third sector entities as providers of welfare services under VAT: exemptions and reduced rates

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