
by Departamento de Redacción Ministerio de Hacienda · Ministerio de Hacienda · tapa blanda · ISBN 9788447612222

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This publication contains the basic regulations for the Personal Income Tax, updated as of April 2024. It includes Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Tax, Non-Resident Income Tax, and Wealth Tax, as well as Royal Decree 439/2007, of March 30, which approves the Personal Income Tax Regulations and modifies the Pension Plans and Funds Regulations. The work, published by the Ministry of Finance, is an essential tool for professionals and citizens interested in Spanish taxation, featuring systematic and analytical indices and footnotes for easier reference.
