by España · ISBN 9788471962430
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«Impuestos sobre la renta y sobre sociedades: Nueva legislación» is the compilation of Spanish tax legislation of 1979.
It compiles the regulations on income tax and corporation tax in Spain under the new legislation in force since 1 January 1979, and sets out the individual and corporate taxation regime.
Published by the Publications Service of the Ministry of Finance. Classified under Law and Business and Economics.
A reference work for jurists, tax advisers and scholars of Spanish tax regulation at the end of the 1970s.
Spain, officially the Kingdom of Spain, is a country in Southern and Western Europe with territories in North Africa. Featuring the southernmost point of continental Europe, it is the largest country in Southern Europe and the fourth-most populous European Union (EU) member state. Spanning the majority of the Iberian Peninsula, its territory also includes the Canary Islands, in the Eastern Atlantic Ocean; the Balearic Islands, in the Western Mediterranean Sea; and the autonomous cities of Ceuta and Melilla, in mainland Africa. Peninsular Spain is bordered to the north by France, Andorra, and the Bay of Biscay; to the east and south by the Mediterranean Sea and Gibraltar and Morocco, through its exclaves in North Africa; and to the west by Portugal and the Atlantic Ocean. Spain's capital and largest city is Madrid; other major urban areas include Barcelona, Valencia, Seville, Zaragoza, Málaga, Murcia, and Palma de Mallorca.
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