Enter your search here

ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 18.67

    • ARTICLE 20: GOODS WHOSE USE OR TEMPORARY ENJOYMENT ARE EXEMPT FROM THE VALUE-ADDED TAX (VAT) PAYMENT

    The tax will not be paid for the use or temporary enjoyment of the following goods:

  • Those granted by legal entities authorized to receive deductible donations for income tax purposes.

    •  

  • Properties intended or used exclusively for home. If a property has multiple destinations or uses, the tax will not be paid for the part intended or used for each home. The provisions of this section do not apply to real estate or part thereof provided furnished (RLIVA: Art. 45) or are destined or used as hotels or lodging houses.

    •  

  • Estate dedicated or used only for agricultural or livestock purposes.

    •  

  • (Repealed).

    •  

  • Books, newspapers, and magazines.