TERMIUM Plus®

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FEE CHARGE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2004-11-23

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
CONT

Estarán sujetas al impuesto las entregas de bienes y prestaciones de servicios realizadas en el ámbito espacial del impuesto por empresarios o profesionales a título oneroso, con carácter habitual u ocasional, en el desarrollo de su actividad empresarial o profesional, incluso si se efectuán en favor de los propios socios, asociados, miembros o partícipes de las entidades que las realicen.

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