Third sector entities as providers of welfare services under VAT: exemptions and reduced rates

  • Mercedes Navarro Egea Profesora Titular de la Universidad de Murcia.
DOI: https://doi.org/10.5209/rev_REVE.2014.v114.44292
Keywords: third sector, cooperatives, VAT, social work, social economy, welfare services, social well-being services.

Abstract

This paper aims to provide answers to several uncertainties arising from the VAT regulation and regarding the social welfare services as a sector of the economy which is especially relevant for the so-called “Social Economy” or “Third Sector” entities and, particularly, for cooperatives. After some general considerations about the functioning of the tax in this context, we focus on the different problems related to exemptions and reduced rates for welfare services.

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Published
2014-02-04
How to Cite
Navarro Egea M. (2014). Third sector entities as providers of welfare services under VAT: exemptions and reduced rates. REVESCO. Revista de Estudios Cooperativos, 114, 106-131. https://doi.org/10.5209/rev_REVE.2014.v114.44292
Issue
Vol. 114 (2014)
Section
Articles

License

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