B.E.Z.-aren zerga tasaren aldaketak dituen efektu juridikoak

Suberbiola Garbizu, Irune

Publication year:

2010

Publication place:

Donostia-San Sebastián

ISSN:

1137-1951

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Summary

Law 26/2009 on the General State Budget, increased Value Added Tax from 16% to 18%, and the reduced rate from 7% to 8%; both taxes are applicable as of 1 July 2010. It is not the fi rst time that this happens as Value Added Tax was already subject to modifi cation in 1992 and 1995. Using the lesson learned then, below we present the details of applying the new taxes.