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Tax Law in Spain

By María Teresa Soler Roch


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Although Spain's taxation regime follows the same general pattern as other Western democracies, it presents many special challenges to the foreign investor.

With Tax Law in Spain, anyone with business, property, or financial interests in Spain will be fully aware of the opportunities and pitfalls of the relevant tax considerations. Written by a notable Spanish financial and tax law scholar, the book provides a detailed, in-depth, practical guide to the Spanish tax system at the national, regional, and local levels.

Among the many essential topics covered are the following:

  • historical, economic, and political background;
  • bases of tax competencies of the State, its 17 autonomous regions, and its local authorities;
  • principles of assessment and collection for tax, rates, and special contributions;
  • exemptions and deductions;
  • special provisions applying to the Basque Country, Navarre, Ceuta and Melilla, the Balearic Islands, and the Canary Islands;
  • determination of taxable corporate profits;
  • penalties, anti-avoidance regulations, and rights to objection and appeal; social security administration; and
  • estate, inheritance, and gift taxes.

    With numerous explanatory charts and tables, comprehensive and up-to-date bibliographies, and a detailed topical index, Tax Law in Spain is the ideal starting point for international tax practitioners and business persons contemplating transactions with Spanish parties.

  • Publish Date 12/01/2001
    Publish Frequency As Needed
    Product Line Kluwer Law International
    ISBN 9789041117519
    SKU 10058582-0001
    Table of Contents
      The Author
      List of abbreviations
      General Introduction

      Part I: The General Tax Codes and Other General Tax Regulations
      1. Introduction to the Tax Culture and Structure
      2. Administration and Procedures

      Part II: National Tax Acts
      1. Taxes on Income, Profits and Capital Gains
      2. Social Security Contributions
      3. Taxes on Payroll and Work Force
      4. Taxes on Property
      5. Domestic Taxes on Goods and Services
      6. Taxes on International Trade and Transactions
      7. Other Taxes

      Part III: International Taxation
      1. General Principles
      2. Unilateral Tax Rules
      3. Tax Treaties on Income, Profits and Capital Gains
      4. Tax Treaties on Inheritance and Gifts