LEY 37/1992, DEL 28 DE DICIEMBRE, DEL IMPUESTO SOBRE EL VALOR AÑADIDO

This law establishes the Value Added Tax (VAT) system in Spain, a general indirect tax on consumption. It regulates its application, taxable events, taxpayers, and the tax base. It affects all businesses and consumers involved in economic activities, determining how VAT is charged, deducted, and paid, impacting prices and business accounting.