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V0365-19 20 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devengo

The buyer may refuse to bear the VAT if the seller does not charge the tax amount within a period of one year

A natural person acquired real estate at a municipal auction by making advance payments. It is inquired whether they must bear the VAT on those payments and when the tax accrues.

The question raised

Question posed: Whether they are obliged to bear the Value Added Tax amounts accrued from the aforementioned operations.

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