
by Spain · Ministerio de la Presidencia, Boletín Oficial del Estado · tapa blanda · ISBN 9788434011601

VAT included
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«Impuesto sobre el valor añadido» is the Spanish legal text containing Law 37/1992 of 28 December on VAT, in paperback (610 pages, in Spanish).
The work contains Law 37/1992 and the VAT Regulation in their current version, with annotations and cross-references. Appendices include rules on tax obligations, procedure, simplified regime and administrative cooperation, as well as a chronological table and an analytical index.
Third edition, published in Madrid in 2000. Part of the Textos legales series, number 74.
Reference work for legal professionals, tax advisers and taxation students interested in Spanish VAT regulations.

Spain is a surname of Norman, English and Irish origin. As of 1881, there were 754 bearers of the surname in Great Britain, most of whom were located in Kent; by 2016, the amount in Great Britain had increased to 1050. As of 2010, there were 11,628 people with the surname Spain in the United States.
