Legislación básica del Sistema Tributario Español

This work, which due to its characteristics constitutes a milestone in the bibliography of the sources of Spanish Tax Law, intends in its 36th edition to continue providing the specialized public, both in the academic field and in that of legal operators in general, the more extensive and reliable information and the most up-to-date. The reader is thus offered, rigorously updated, the essential rules (laws and regulations) regulating the main figures of our tax system. Among other modifications included in the work, those that adjust the IRPF and IS regulations to the STJUE of January 27, 2022 (case C-778/19) on the obligation to present declaration of assets abroad deserve to be especially mentioned. (model 720), the inclusion in the IRPF of new rules on deductions for works to improve the energy efficiency of homes or on the non-taxation of rehabilitation aid and the transposition of EU directives on hybrid asymmetries in the scope of Corporation Tax and Non-Resident Income Tax.