by José María Bengochea Sala · ISBN 9788488277572
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«Nueva tributación de plusvalías» is the tax manual by José María Bengochea Sala, published by Ediciones Francis Lefebvre (347 pages, in Spanish).
The work analyses the personal income tax (IRPF) reform introduced by Law 40/1998 and the Regulation approved by Royal Decree 214/1999, with special attention to the treatment of increases and decreases in assets, i.e., capital gains and losses. The content is updated up to April 1999.
Reference work for lawyers, tax advisers and professionals who need to understand the new regime for capital gains under the IRPF after the 1999 reform.
