Régimen económico y fiscal de Canarias. Normas estatales

Synopsis of Régimen económico y fiscal de Canarias. Normas estatales

This work compiles the basic state legislation regulating the economic and fiscal regime of the Canary Islands, a special system characterized by commercial freedom of import and export, the absence of monopolies, and various customs and fiscal exemptions on consumption. Updated to September 2024, the publication includes fundamental texts such as Law 20/1991 and Law 19/1994, complemented by footnotes detailing relevant regulatory amendments. It is an essential reference tool for professionals and scholars interested in the specific legal and tax framework of the Canary Islands.