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El Código Fiscal 2012 es una recopilación de leyes y regulaciones fiscales vigentes en España durante el año 2012. Este libro es una herramienta esencial para profesionales del derecho, contadores, asesores fiscales y cualquier persona que necesite comprender y aplicar la legislación tributaria española. Incluye las normativas más relevantes y actualizadas para ese período, facilitando la consulta y el análisis de las obligaciones fiscales.

Spain, officially the Kingdom of Spain, is a country in Southern and Western Europe with territories in North Africa. Featuring the southernmost point of continental Europe, it is the largest country in Southern Europe and the fourth-most populous European Union (EU) member state. Spanning the majority of the Iberian Peninsula, its territory also includes the Canary Islands, in the Eastern Atlantic Ocean; the Balearic Islands, in the Western Mediterranean Sea; and the autonomous cities of Ceuta and Melilla, in mainland Africa. Peninsular Spain is bordered to the north by France, Andorra, and the Bay of Biscay; to the east and south by the Mediterranean Sea and Gibraltar and Morocco, through its exclaves in North Africa; and to the west by Portugal and the Atlantic Ocean. Spain's capital and largest city is Madrid; other major urban areas include Barcelona, Valencia, Seville, Zaragoza, Málaga, Murcia, and Palma de Mallorca.