Reglamento General de Recaudación

Synopsis of Reglamento General de Recaudación

The General Collection Regulations is a work that contains the current text and includes provisions of Royal Decrees, Ministerial Orders, Resolutions of the Presidency of the AEAT and Instructions of the Collection Department of the Agency itself. Special attention is paid to the modifications introduced by Law 35/2006 and Law 36/2006, on measures for the prevention of tax fraud. Important pronouncements of the Courts in relation to the precepts of the Regulations are also incorporated. The analytical and systematic indexes facilitate the study and consultation of the articles.