Sistema fiscal español, 1
IRPF, imposición sobre la riqueza
Albi Ibáñez, Emilio
Paredes Gómez, Raquel
Rodríguez Ondarza, José Antonio
This book presents an updated version of the tax system in Spain. The text begins with a study of the basic elements of the Spanish tax system. The main tax concepts are exposed, following the General Tax Law, and the temporary development of the tax reform that began in 1977 is commented. Chapter II offers the general, personal and temporary aspects of the tax, as well as the rules for determination of taxable income. Section III considers the procedure to carry out the liquidation of the tax and the main aspects of management.
- Author
-
Albi Ibáñez, Emilio
Paredes Gómez, Raquel
Rodríguez Ondarza, José Antonio
- Subject
-
Human sciences
> Law
- EAN
-
9788434436671
- ISBN
-
978-84-344-3667-1
- Edition
- 14
- Publisher
-
Editorial Ariel
- Pages
- 312
- High
- 23.7 cm
- Weight
- 15.7 cm
- Release date
- 30-08-2023
- Language
- Spanish
- Series
- Ariel economía y empresa