Chapter 2. Introduction
- What is VAT?
- General functioning of the tax
- General scheme
- Territory in which the tax applies
- Transfer of the tax to the Autonomous Communities under joint system
- Taxation in the common territory and in the regional territory
- Delimitation with the concept of capital transfers for valuable consideration of the Tax on Capital Transfers and Documented Legal Acts
- Virtual VAT assistance tools
- Frequently asked questions raised in this chapter