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Title: La subjecció a l'IVA de les biblioteques virtuals
Author: Gil Maciá, Lorenzo
Keywords: taxation
virtual libraries
service providing
self-supply of services
electronically supplied services
Issue Date: 19-Jun-2011
Publisher: Universitat Oberta de Catalunya
Citation: Gil Maciá, Lorenzo (2011). "La subjecció a l'IVA de les biblioteques virtuals". IDP. revista d'Internet, Dret i Política, 2011, Vol. 0, núm 12
Abstract: In the last few years, virtual libraries have taken off in the field of Spanish education and culture, and so the driving forces which have been adopted, both at the national and EU level, should be recognised. From foundations to mercantile societies, institutions and entities which offer online libraries are continually on the increase. From the point of view strictly of tax, and focussing on VAT, it is clear that in most cases, these services are offered totally altruistically. However, in other cases, it is clear  that offering the service free is precisely what acts as the principle way of obtaining economic resources - advertising, scientific and technical assistance, report writing, etc.; in some cases a fee is simply required directly from the user. In this study, looking at the particular instances described, we analyse the application of VAT to the different forms of offering online library services.
Language: Catalan
ISSN: 1699-8154MIAR
Appears in Collections:2011, n. 12

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