| Summary: | This book by Anselmo María Martínez Cañellas provides a detailed analysis of the legal framework of operational leasing contracts, commonly known as 'renting.' It explores the dual nature of these contracts as both leases of movable goods and service contracts, comparing them with financial leasing and short-term rental agreements. The work highlights accounting and tax aspects as essential criteria for determining the legal nature of the contract, examining personal, real, formal, and temporal elements, as well as the rights and obligations of the parties involved. The book is particularly noteworthy for its focus on Spanish legal doctrine and includes references to numerous judgments from the European Union's Court of Justice, the Spanish Supreme Court, and Provincial Courts. Intended for legal professionals and scholars, this comprehensive guide also delves into the fiscal implications of renting contracts and their classification according to accounting standards.
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