|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:administeredBy
|
tax authorities
|
|
gptkbp:appliesTo
|
gptkb:Argentina
gptkb:Chile
gptkb:Colombia
gptkb:Costa_Rica
gptkb:Dominican_Republic
gptkb:Ecuador
gptkb:El_Salvador
gptkb:Guatemala
gptkb:Honduras
gptkb:Italy
gptkb:Mexico
gptkb:Nicaragua
gptkb:Paraguay
gptkb:Peru
gptkb:Portugal
gptkb:Spain
gptkb:Uruguay
gptkb:Venezuela
other Spanish-speaking countries
|
|
gptkbp:category
|
consumption tax
|
|
gptkbp:commonRateMexico
|
16%
|
|
gptkbp:commonRateSpain
|
21%
|
|
gptkbp:dataCollected
|
each stage of production and distribution
|
|
gptkbp:deductibleBy
|
businesses for input VAT
|
|
gptkbp:excludes
|
certain goods and services
|
|
gptkbp:fullName
|
gptkb:Impuesto_al_Valor_Agregado
gptkb:Impuesto_sobre_el_Valor_Añadido
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IVA
|
|
gptkbp:introducedIn
|
gptkb:Spain
1986
|
|
gptkbp:legalBasis
|
national tax law
|
|
gptkbp:notableCollection
|
businesses
|
|
gptkbp:notDeductibleBy
|
final consumers
|
|
gptkbp:pays
|
consumers
|
|
gptkbp:purpose
|
raise government revenue
|
|
gptkbp:rateVariesByCountry
|
true
|
|
gptkbp:reducedRateSpain
|
10%
|
|
gptkbp:relatedTo
|
gptkb:tax_law
gptkb:goods_and_services_tax
VAT
|
|
gptkbp:standsFor
|
gptkb:Impuesto_al_Valor_Agregado
gptkb:Impuesto_sobre_el_Valor_Añadido
|
|
gptkbp:superReducedRateSpain
|
4%
|
|
gptkbp:taxStatus
|
value added
|
|
gptkbp:type
|
indirect tax
|
|
gptkbp:bfsParent
|
gptkb:Royal_Swedish_Academy_of_Engineering_Sciences
|
|
gptkbp:bfsLayer
|
5
|