Ley general tributaria y reglamentos de desarrollo

Synopsis of Ley general tributaria y reglamentos de desarrollo

This work is an essential regulatory compilation that systematizes all general tax legislation into a single volume. Starting with Law 58/2003, of December 17, General Tax Law, the text also includes Royal Decree 1676/2009, which regulates the Council for the Defense of the Taxpayer, as well as various regulations regarding billing obligations and electronic communications. This 2022 thirteenth edition is designed as a practical reference tool for professionals and citizens, including systematic and analytical indexes, footnotes, and access to the online version of the publication via the Internet.