Description
The Directorate General of Taxes is obliged by legal precept to publish its doctrine and the resolutions it considers to be of greatest importance and repercussion approved by it (arts. 86.2 and 239.7 of Law 58/2003, of 17 December, General Tax).
Resources
| Name | Format | Description | Link |
|---|---|---|---|
| Tax consultations of the Directorate-General of Taxes | Unknown | Open resource |