
by B.O.E. · Agencia Estatal Boletín Oficial del Estado · tapa blanda · ISBN 9788434005723

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«Impuestos sobre la renta y el patrimonio» is volume 9 of the Textos Legales series by B.O.E., in paperback (482 pages, in Spanish).
A compilation of regulations focused on two figures of the Spanish tax system: income tax and wealth tax. The volume integrates constitutional and administrative law provisions related to these matters and is part of the Textos Legales series, conceived as a reference tool for legislation.
It corresponds to the eighth edition, published in Spain on March 1, 1993 by the State Agency Official State Gazette.
Reference work for professionals and academics in the legal and fiscal field.

scientific article published on January 14, 1973
