Presunciones tributarias. Claves para su correcta aplicación

Synopsis of Presunciones tributarias. Claves para su correcta aplicación

This work is a fundamental guide to presumptions in Tax Law, analyzing both their theoretical and practical implications. The author, Julián Benavente Cuesta, offers a detailed view of how these institutions affect the taxpayer, proposing strategic solutions to reduce fiscal risks through anticipation and proper evidentiary management. The book is designed as an essential reference tool for tax advisors, lawyers, managers, and tax administration officials. Through charts, examples, and practical cases, the text facilitates the understanding of complex topics, becoming an indispensable resource for those seeking to successfully apply or refute presumptions in the tax field.