Ley número 37/92 de 28/12/1992, del Impuesto sobre el Valor Añadido. Boletín Oficial del Estado número 312 de 29/12/1992 Página 44247

This is the Spanish law establishing the Value Added Tax (VAT) system, a key indirect tax on consumption. It sets the rules for its application across the country. This law affects all businesses and consumers in Spain, defining how VAT is charged, collected, and remitted to the state.