
Centro de Estudios Financieros · ISBN 9788445406236

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«Impuestos sobre la renta de las personas físicas y sobre el patrimonio» is the tax manual published by the Centro de Estudios Financieros.
It contains the Spanish regulations on personal income tax and wealth tax, updated to 31 December 1995 and applicable to the 1996 tax year. It explains the technical and legal aspects of both taxes and is designed as a reference work for study and professional practice.
Written in Spanish and published in 1996, the work is classified as Law; its full title indicates «actualizada a 31 de diciembre 1995: [normativa 1996]».
Intended for professionals, students and people interested in Spanish tax regulations from the mid-1990s.
