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Las entidades del tercer sector como prestadores de servicios asistenciales en el IVA: exensiones y tipos reducidos
[Third sector entities as providers of welfare services under VAT: exemptions and reduced rates]

Author

Listed:
  • Mercedes Navarro Egea

    (Universidad de Murcia.)

Abstract

El estudio trata de dar respuesta a las incertidumbres que se derivan de la actual regulación del IVA en materia de asistencia social, un sector de actividad de gran interés para las entidades de la economía social (Tercer Sector) y, en particular, para las cooperativas. Tras unas consideraciones generales sobre el funcionamiento del impuesto en este contexto, se analizan las exenciones y tipos reducidos aplicables a las prestaciones asistenciales.

Suggested Citation

  • Mercedes Navarro Egea, 2014. "Las entidades del tercer sector como prestadores de servicios asistenciales en el IVA: exensiones y tipos reducidos [Third sector entities as providers of welfare services under VAT: exemptions and," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 114, pages 106-131.
    • Handle: RePEc:ucm:reveco:y:2014:i:114:p:106-131
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    More about this item

    Keywords

    Tercer sector; Cooperativas; Economía social; Bienestar social; Asistencia social; IVA.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L30 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - General
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being

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