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by España · Civitas · tapa blanda · 161 pages
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Esta obra recoge el texto íntegro de la Ley General Tributaria, constituyendo una herramienta esencial para el estudio y la consulta de la normativa fiscal en España. Publicada por la editorial Civitas dentro de su serie de Educación Especial, esta edición proporciona una base sólida sobre los procedimientos y principios que rigen el sistema tributario español. El libro está diseñado tanto para profesionales del derecho como para estudiantes, facilitando el acceso a la legislación vigente en el momento de su publicación. Su formato de tapa blanda y su estructura clara permiten una consulta rápida y eficiente de los artículos y disposiciones legales.

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.