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by España, Enrique de Miguel Canuto · · 302 pages
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Este libro, titulado 'Impuesto Sobre el Valor Añadido: Ley y Reglamento', es una publicación de 1994 escrita por España y Enrique de Miguel Canuto. Con 302 páginas, aborda en profundidad el tema del Impuesto sobre el Valor Añadido (IVA) desde una perspectiva legal y reglamentaria. Es una obra esencial para aquellos que buscan comprender la legislación española en materia de IVA.

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.