by España · ISBN 9788447011261
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«Ley General Tributaria y Procedimientos Tributarios» is the legal compilation of Spain published by the Boletín Oficial del Estado in 1998.
The work contains the Ley General Tributaria and the tax procedures of Spain as in force in 1998. It presents the articles of the regulation and the implementation of the procedures for applying the tax system, in an official edition of the Boletín Oficial del Estado.
It is aimed at law students, tax professionals and readers who need to consult Spanish tax regulations.
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.
