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subparticipación archivos - BLAW & TAX | Asesoría Fiscal Internacional

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Etiqueta: subparticipación

Asesor fiscal: Está exenta de IVA la puesta a disposición de una aportación financiera en un contrato de subparticipación

El Tribunal de Justicia de la Unión Europea informa del fallo en su sentencia en el asunto C-250/25 y resuelve que la puesta a disposición de una aportación financiera en el marco de un contrato de subparticipación está comprendida en el concepto de “concesión de crédito” y resulta de aplicación la exención del art. 135.1.b)… Seguir leyendo Asesor fiscal: Está exenta de IVA la puesta a disposición de una aportación financiera en un contrato de subparticipación