by Juan Martín Queralt, María Teresa Soler Roch · Editorial Tecnos · tapa blanda · ISBN 9788430925285
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«Impuestos sobre la renta y el patrimonio de las personas físicas» is the tax law manual by Juan Martín Queralt and María Teresa Soler Roch.
Analysis of the tax regime for individuals in Spain: it studies the regulations on income and wealth taxes and their practical application. The work covers essential concepts, the tax base, deductions and the taxpayer's formal obligations, with attention to the regulatory framework of the 1990s.
The manual was published by Editorial Tecnos in 1994; it has 280 pages in paperback and is written in Spanish.
It is aimed at tax law students and tax advisory professionals interested in the Spanish tax system of the 1990s.
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