
by Paula Vicente-Arche Coloma · FisicalBook · tapa blanda · ISBN 9788484940340

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«Los acuerdos de valoración en el Impuesto sobre la Renta de las Personas Físicas» is the legal monograph by Paula Vicente-Arche Coloma, in paperback.
The work addresses advance valuation agreements in the Spanish Personal Income Tax, a mechanism that allows the value of certain transactions to be fixed in advance to avoid conflicts with the tax administration. With a technical-practical approach, it examines their legal regime and application in the Spanish tax system, providing useful criteria for the interpretation and management of these agreements.
A 300-page paperback work in Spanish, published in 2002. It belongs to the Cuadernos Fiscales collection, with a foreword by María Teresa Soler Roch.
Recommended for tax advisory professionals and tax law students interested in the practical application of valuation agreements.
