ARTICLE 34: VALUE-ADDED TAX (VAT) TRANSFER IN CONSTRUCTION CONTRACTS AT A LUMP SUM PRICE

For the purposes of article 14, section I of Law (LIVA: Art. 14), the tax in the case of construction contracts at an lump sum price or by administration, will be the responsibility of the service provider who will transfer it to the owner of the work. The latter, where appropriate, will credit the tax corresponding to said consideration and the expenses incurred on his or her behalf.