Sistema fiscal español, 1

This book presents the tax system in Spain and incorporates the most recent developments. The maximum rigor has been sought in the theoretical contents, complementing them with tables and diagrams to help the reader to better understand the tax regulations. In addition, the basic concepts have been illustrated with worked out examples and the practical content has been especially taken care of, proposing a great variety of activities that will exercise the reader in the application of the knowledge acquired. 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 discussed: where did we come from, what is the current situation and where are we going. The study of direct taxation begins with the Personal Income Tax, with an extension of two chapters (II and III). Chapter II offers the general, personal and temporal aspects of the tax, as well as the rules for determining taxable income. Chapter III considers the procedure to carry out the tax settlement and the main management aspects. In the area of ??wealth taxation, Chapter IV deals with two taxes: the Wealth Tax, repealed in practice since January 1, 2008 and temporarily reinstated between 2011 and 2020, and the Inheritance Tax and Donations This new edition that incorporates the latest developments in the tax system in Spain.