Teaching manual spanish personal income TAX: practical application

This teaching manual about Spanish Personal Income Tax is intended as a useful tool for students of Public Sector Economics to gain a basic theoretical and practical understanding of this taxation. With this intention, numerous practical examples are included to enable the application of this tax and to clarify common issues, as well as those that present greater complexity. At the end of the manual, the students will find the answers to the exercises and the necessary explanations for their correct understanding and proper assimilation of the matter.