Artificial interposition of a community of goods to obtain refunds of VAT paid in exempt activities

The AEAT has published this May the Report number 7 of the Consultative Commission on conflict in the application of the tax regulation, which allows the imposition of sanctions, in which it analyzes the assumption of the execution of some works by a community of goods created by a married couple, dedicating one of the community members (the husband) to providing medical services exempt from VAT .

Source: audiconsultores-etlglobal.com

---

---