According to Article 1 of Ley 37/1992, VAT (IVA) falls on consumption and is a tax that is… in nature.
Sources: 1 link, read on 22 October 2026.
BOE, Ley 37/1992 del Impuesto sobre el Valor Añadido (art. 1), read on 22 October 2026.
Answer: Indirect. The law defines value added tax (Impuesto sobre el Valor Añadido) as a tax of an indirect nature that falls on consumption.
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Task 5 · Society and daily life Related to question 5039 of the manual
The question in Spanish
Según el artículo 1 de la Ley 37/1992, el IVA recae sobre el consumo y es un tributo de naturaleza…
The options
- Adirectdirecta.
- Bindirectindirecta.Correct
- Cwealth-relatedpatrimonial.
What the source says
«El Impuesto sobre el Valor Añadido es un tributo de naturaleza indirecta que recae sobre el consumo»
Source: BOE, Ley 37/1992 del Impuesto sobre el Valor Añadido (art. 1), read on 22 October 2026. The quotation is in Spanish, as the source prints it; the English wording of the answer is ours.
About number 5039
A practice question written by CiviqPass on the topic of question 5039 of the free CCSE manual (Instituto Cervantes, task 5): it covers a nearby point, in other words. The question and its options are ours.
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