GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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07:28 Nov 10, 2014 |
English to Spanish translations [PRO] Law: Taxation & Customs / VAT | |||||||
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| Selected response from: Charles Davis Spain Local time: 01:31 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +2 | mecanismo de la inversión del sujeto pasivo (del IVA) |
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4 +1 | autoliquidación |
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Summary of reference entries provided | |||
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self - assesment |
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Discussion entries: 6 | |
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self-accounted autoliquidación Explanation: En efecto, se trata de “reverse charge procedure” que se traduce por “la autoliquidación”. Lo que hay es que en determinados casos habrá que hacer una provisión del IVA con vistas a su autoliquidación. Allí va la normativa europea: DIRECTIVA 2006/112/CE DEL CONSEJO 226(11) in the case of an exemption or where the customer is liable for payment of VAT, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt or subject to the reverse charge procedure; 226(11) en caso de exención o cuando el adquiriente o el destinatario sea deudor del impuesto, la referencia a las disposiciones aplicables de la presente Directiva, a las disposiciones nacionales correspondientes o a cualquier otra indicación de que la entrega de bienes o la prestación de servicios está exenta o sujeta a la autoliquidación; -------------------------------------------------- Note added at 1 hr (2014-11-10 08:40:44 GMT) -------------------------------------------------- Para eso estamos, un saludo:-) |
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Notes to answerer
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1 hr confidence: peer agreement (net): +2
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