A worthwhile book to use as a guide to the law in Spain but do not rely on information given in it without double checking its validity. David Searl is a journalist not a legal professional (for all that is worth in Spain) and some of the information contained in the book is flawed or out of date.

Always going to be the case but at least there is a 2008 edition.

Agree with the point about checking the validity of what he says anyway.

A valid point beachcomber, any info from any book should never be taken as true fact, as we know very well even the Spanish are very un-clear on the their own system. Thanks for your comment most welcome.

Yes although I find it a useful book, in last years edition most of his income tax allowances and rates were completely incorrect! They weren't out of date - just plain wrong.