by Emilio Albi Ibáñez, Raquel Paredes Gómez, José Antonio Rodríguez Ondarza · Editorial Ariel · tapa blanda · ISBN 9788434436671
VAT included
Hamelyn quality guarantee · checked and verified, or your money back
This book provides a comprehensive and updated analysis of the tax system in Spain, focusing on the fundamental elements of the General Tax Law and the evolution of tax reform since 1977. It covers the Personal Income Tax (IRPF) with theoretical and practical rigor, detailing its personal and temporal aspects, as well as liquidation and management procedures. Additionally, the book delves into wealth taxation, analyzing Inheritance and Gift Tax and Wealth Tax. With a didactic approach, it includes charts, diagrams, and a wide variety of practical activities adapted to the European Higher Education Area (EHEA) methodology, making it an essential tool for understanding current tax regulations.
