¿Qué es el IVA?

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000nam a2200000 i 4500</leader>
    <controlfield tag="001">MAP20070004950</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20080417175447.0</controlfield>
    <controlfield tag="007">hzrazu---bucu</controlfield>
    <controlfield tag="008">890420s1985    esp           00010 spa  </controlfield>
    <datafield tag="017" ind1=" " ind2=" ">
      <subfield code="a">M. 34.262-1985</subfield>
    </datafield>
    <datafield tag="020" ind1=" " ind2=" ">
      <subfield code="a">84-505-2213</subfield>
    </datafield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">917</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="1">
      <subfield code="a">¿Qué es el IVA?</subfield>
    </datafield>
    <datafield tag="260" ind1=" " ind2=" ">
      <subfield code="a">Madrid</subfield>
      <subfield code="b">Cámara Oficial de Comercio e Industria</subfield>
      <subfield code="c">D.L. 1985</subfield>
    </datafield>
    <datafield tag="300" ind1=" " ind2=" ">
      <subfield code="a">74 p.</subfield>
      <subfield code="b">il.</subfield>
      <subfield code="c">20 X 20 cm</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080624170</subfield>
      <subfield code="a">Derecho financiero y tributario</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080627102</subfield>
      <subfield code="a">Impuesto sobre el valor añadido</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="1">
      <subfield code="0">MAPA20080540913</subfield>
      <subfield code="a">España</subfield>
    </datafield>
    <datafield tag="710" ind1="1" ind2=" ">
      <subfield code="0">MAPA20080461911</subfield>
      <subfield code="a">Cámara de Comercio e Industria de Madrid</subfield>
    </datafield>
    <datafield tag="856" ind1=" " ind2=" ">
      <subfield code="y">MÁS INFORMACIÓN
</subfield>
      <subfield code="u">mailto:centrodocumentacion@fundacionmapfre.org?subject=Consulta%20de%20una%20publicaci%C3%B3n%20&body=Necesito%20m%C3%A1s%20informaci%C3%B3n%20sobre%20este%20documento%3A%20%0A%0A%5Banote%20aqu%C3%AD%20el%20titulo%20completo%20del%20documento%20del%20que%20desea%20informaci%C3%B3n%20y%20nos%20pondremos%20en%20contacto%20con%20usted%5D%20%0A%0AGracias%20%0A</subfield>
    </datafield>
  </record>
  <record>
    <leader>00000nxm a22000001n 4500</leader>
    <controlfield tag="001">MAPF20080074968</controlfield>
    <controlfield tag="003">MAPF</controlfield>
    <controlfield tag="004">MAP20070004950</controlfield>
    <controlfield tag="005">20080417193319.0</controlfield>
    <controlfield tag="008">0804170u    8   0001bbspa0080417</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
    </datafield>
    <datafield tag="852" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="9">005196</subfield>
      <subfield code="p">0000005196000</subfield>
      <subfield code="h">051</subfield>
      <subfield code="c">D052</subfield>
    </datafield>
  </record>
  <record>
    <leader>00000nxm a22000001n 4500</leader>
    <controlfield tag="001">MAPF20080074975</controlfield>
    <controlfield tag="003">MAPF</controlfield>
    <controlfield tag="004">MAP20070004950</controlfield>
    <controlfield tag="005">20080417193319.0</controlfield>
    <controlfield tag="008">0804170u    8   0001bbspa0080417</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
    </datafield>
    <datafield tag="852" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="9">005281</subfield>
      <subfield code="p">0000005281000</subfield>
      <subfield code="h">013</subfield>
      <subfield code="c">D054</subfield>
    </datafield>
  </record>
  <record>
    <leader>00000nxm a22000001n 4500</leader>
    <controlfield tag="001">MAPF20080074982</controlfield>
    <controlfield tag="003">MAPF</controlfield>
    <controlfield tag="004">MAP20070004950</controlfield>
    <controlfield tag="005">20080417193320.0</controlfield>
    <controlfield tag="008">0804170u    8   0001bbspa0080417</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
    </datafield>
    <datafield tag="852" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="9">005298</subfield>
      <subfield code="p">0000005298000</subfield>
      <subfield code="h">016</subfield>
      <subfield code="c">D060</subfield>
    </datafield>
  </record>
</collection>