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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

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

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