Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.

This Act establishes the rules for Value Added Tax (VAT) in Spain, a key indirect tax on consumption. It details the scope, exemptions, taxable events, and rates applicable to goods and services. Businesses and consumers are affected by VAT regulations. The Act outlines obligations for businesses regarding collection and remittance, and impacts the final price of goods and services for consumers.