
by España · ISBN 9788471962430

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«Impuestos sobre la renta y sobre sociedades: Nueva legislación» is the compilation of Spanish tax legislation of 1979.
It compiles the rules on income tax and corporate tax in Spain under the new legislation effective since January 1, 1979, and sets out the individual and corporate taxation regime.
Published by the Publications Service of the Ministry of Finance. Classified under Law and Business and Economics.
A reference work for jurists, tax advisors and scholars of Spanish tax regulation from the late 1970s.

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.
