by Miguel Ángel Barberán Lahuerta, José María Gómez Sancho, Marta Melguizo Garde, Fernando Rodrigo Sauco, Jaime Sanaú Villarroya, Carmen Trueba Cortés, Ana Isabel Zárate Marco · Prensas de la Universidad de Zaragoza · tapa blanda · ISBN 9788413408811
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This book is an essential tool for students beginning their study of the Spanish tax system, covering the core content of taxation courses in various undergraduate degrees. It focuses on the detailed analysis of key tax figures such as VAT, Corporate Tax, and Personal Income Tax, as well as local and regional taxes like IBI, IAE, IIVTNU, and IP. The structure of each chapter combines a brief regulatory overview and a liquidation scheme with a comprehensive set of practical exercises, designed to help students master both the qualitative elements of taxes and the practical liquidation process.
