Fundamentals of Tax Law

Let us begin by defining the scope of this manual; with it we have not intended to tell, to narrate, the laws in force, but to expose the principles and concepts that compose its legal-positive logic. We have not intended to offer information, but, as far as possible, to provide training. Thus, we have only alluded to the doctrinal polemics, without going into their detail; for this reason, often, we have exposed in the discussed and debatable topics, only the opinion of the majority of the authors, even if it did not coincide with ours. Or, in other cases, the most pragmatic or useful interpretation (even if it was not the most theoretically refined), as long as it had sufficient scientific basis. In short, this book is intended to be a basic training tool, a working tool for the interpretation of the regulations in force. The aim, therefore, that we have pursued, has been to make an accessible book in which the reader will find a useful tool to understand the logic of our positive Tax Law. Thus, we try to guide the student interested in these tax issues; not forcing him, then, to an excessive memoristic effort, but preparing him to UNDERSTAND the legislation and its jurisprudential interpretation as far as Spanish taxes are concerned.

Editorial Dykinson, S.L.