Application of the rules of reversal of the taxable person. (…) The recipients of the operations referred to in article , section one, number , letter e), third indent, of the Tax Law, must expressly and reliably inform the businessman or professional who makes the delivery, who are acting, with respect to said operations, in their capacity as businessmen or professionals.
The communications referred to in the previous sections must be made prior to or simultaneous with the acquisition of the goods or services of Buy Bulk SMS Service which the aforementioned operations consist. The recipients of the operations referred to in the previous sections may prove under their responsibility, through a written statement signed by them addressed to the businessman or professional , that they attend, in each case and according to applicable, the following circumstances: a) That they are acting, with respect to said operations, in their capacity as businessmen or professionals.
That they have the right to a total deduction of the Tax paid for the acquisitions of the corresponding real estate. c) That the operations are carried out within the framework of a process of land development or construction or rehabilitation of buildings.
In the event of the circumstances provided for in section one of article of the Tax Law, the aforementioned recipients will be jointly and severally liable for the corresponding tax debt, without prejudice, also, to the application of the provisions of numbers , .º and º of section two of article of the same Law.” If you want to expand your knowledge about Taxation in Real Estate Operations, consult the Excellent Advisor monographic course. In its eight sessions, the different taxes that affect these operations, both leases and transfers, are analyzed.