Blog Xela Finance

The reverse charge VAT

The reverse charge VAT

The reverse charge VAT is an economic operation where the person responsible for declaring VAT is inverted. In our sector, the VAT appears in sales of new construction while the acquisitions of second hand properties are taxed by ITP. But Hacienda, in some cases, in order to facilitate buying and selling operations, allows the VAT taxation in second hand real estate sales and purchases.

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