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by España · · 259 pages
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El Código Tributario, con su addenda, es una obra esencial para aquellos que buscan comprender el sistema tributario español. Publicado en 1996, este libro ofrece una visión detallada de las leyes y regulaciones fiscales en España. Escrito por España, es una referencia valiosa para estudiantes, profesionales del derecho y cualquier persona interesada en el ámbito tributario.

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.