by José María Peláez Martos, Manuel Santolaya Blay · CISS · tapa blanda · ISBN 9788499544960
VAT included
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This manual provides a comprehensive and practical analysis of Law 7/2012, focused on the prevention and fight against tax fraud in Spain. Written by experienced tax inspectors, it breaks down the modifications introduced in the General Tax Law and other key regulations, such as personal income tax, corporate tax, and VAT, providing interpretations, practical cases, and comparative tables that facilitate the understanding of new legal obligations. The work is an essential tool for tax professionals and administrations, addressing critical issues such as the limitation of cash payments, information obligations regarding assets abroad, and the sanctioning regime.
