
by B.O.E. · Agencia Estatal Boletín Oficial del Estado · tapa blanda · ISBN 9788434005723

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«Impuestos sobre la renta y el patrimonio» is volume 9 of the Textos Legales series by B.O.E., in paperback (482 pages, in Spanish).
A compilation of regulations focused on two figures of the Spanish tax system: income tax and wealth tax. The volume integrates constitutional and administrative law provisions related to these matters and is part of the Textos Legales series, conceived as a reference tool for legislation.
It corresponds to the eighth edition, published in Spain on 1 March 1993 by the State Agency Official State Gazette.
Reference work for professionals and academics in the legal and fiscal field.

scientific article published on January 14, 1973
