Tax Law in Spain

Download or read book Tax Law in Spain written by Maria Soler Roch and published by Springer. This book was released on 2001-12-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Guide to the Spanish tax system at national, regional, and local levels. Among the topics covered are: 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.