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ISBN: 9788481512007
Este volumen constituye una recopilación exhaustiva de la normativa tributaria española en su parte especial, vigente hacia mediados de la década de los noventa. Es una herramienta técnica esencial para el estudio y la aplicación del sistema impositivo, abarcando las figuras impositivas específicas y los regímenes especiales del ordenamiento jurídico fiscal de España. La obra presenta de manera estructurada los textos legales fundamentales, facilitando la consulta para profesionales del derecho, la economía y la administración pública. Con más de mil páginas de contenido especializado, se posiciona como un referente documental histórico para entender la evolución de la legislación tributaria en el país.
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.
