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

This law establishes the legal framework for the Value Added Tax (VAT) in Spain. It defines how the tax is calculated, collected, and managed, ensuring that consumption is taxed consistently across the country. All businesses and consumers in Spain are affected by this law. It dictates the tax rates applied to goods and services and outlines the obligations for companies regarding tax reporting and payments.