2023_24
Educational guide 
Faculty of Legal Sciences
A A A 
english 
Bachelor's Degree in Labour Relations and Employment (2009)
 Subjects
  TAXATION OF WORK AND COMPANIES
   Contents
Topic Sub-topic
Theme 1. PERSONAL INCOME TAXATION 1. Regulatory sources.
2. Nature of the tax.
3. Income tax as an assigned tax.
4. Spatial scope.
5. Taxable base: Income from work.
6. Taxable base: Income from economic activities.
6.1. Concept.
6.2. Determination of the net income: general.
6.2.1. Determination of the net income in normal direct estimation.
6.2.1.1. Scope of application.
6.2.1.2. Waiver and exclusion.
6.2.1.3. Determination of income.
6.2.2.2. Determination of the net income in simplified direct estimation.
6.2.2.1. Scope of application.
6.2.2.2.2. Waiver and exclusion.
6.2.2.3. Determination of the yield.
6.2.2.3. Determination of net income in objective estimation.
6.2.3.1. Scope of application.
6.2.3.2. Waiver and exclusion.
6.2.3.3.3. Determination of the yield.
7. Net taxable income, tax liability.
8. Deductions of the yields of economic activities.
9. Tax management. Special reference to the fractioned payments of businessmen and professionals.
Theme 2. INCOME TAXATION OF NON-RESIDENTS 1. Regulatory sources.
2. Nature and scope of application.
3. Taxpayers.
3.1. Representative.
3.2. Jointly and severally liable.
3.3. Withholder.
4. Exempt income.
5. Income obtained through permanent establishment.
5.1 Concept of permanent establishment.
5.2 Income attributable to permanent establishments.
6. Income obtained without permanent establishment.
7. Option for taxpayers resident in other EU member countries.
Theme 3. CORPORATE INCOME TAXATION 1. Regulatory sources.
2. Characteristics.
3. Scope of application.
4. Taxable event: Objective element (I) material aspect.
5. Taxable period / accrual: Objective element (II) temporal aspect.
6. Subjection criteria: Objective element (III) spatial aspect.
6.1. Residence
6.2. Tax domicile
7. Taxpayer: Subjective Element
7.1 Legal entities considered as taxpayers of IS.
7.2 Entities without legal personality that are taxable persons subject to IS.
8. Taxable base.
8.1. The accounting result.
8.2. Correction in the accounting result to determine the taxable base.
9. Depreciation of fixed assets.
10. Provisions.
11. Non-deductible expenses in the determination of taxable income.
12. Tax rate and gross tax liability.
13. Deductions from the gross tax liability.
14. Deductions from the quota.
15. The special regimes in the IS: Companies of reduced dimension.
Theme 4. THE TAX ON PROPERTY TRANSFERS AND DOCUMENTATION OF LEGAL ACTS 1. Regulatory sources.
2. Concept.
3. Competences of the Autonomous Regions.
4. Territorial scope of application of the tax.
5. Transfer of property for valuable consideration.
5.1. Concept and characteristics.
5.2. Subject transactions.
5.3. Transactions not subject to the tax.
5.4. Taxpayers.
5.6. Taxable base.
5.7. Taxable amount.
6. Corporate transactions.
6.1. Taxable event.
6.2. Entities assimilated to companies.
6.3. Taxpayers.
6.4. Taxable base.
6.5. Taxable amount.
7. Documented legal acts.
7.1. Notarial deeds.
7.2. Notarial documents.
7.3. Administrative documents.
Theme 5. REAL ESTATE TAXES 1. Taxable event.
2. Non-taxable events.
3. Taxpayers and responsible parties.
4. Taxable base.
5. Tax liability.
6. Tax period and amount.
Theme 6. THE ECONOMIC ACTIVITIES TAX 1. Taxable event.
2. Non-taxable events.
3. Taxpayers.
4. Taxable amount.
5. Tax period and amount.
6. Settlement and payment.
Theme 7. PROCEDURES FOR THE APPLICATION OF TAXES 1. Notifications in tax matters.
1.1. Place of practice of the notifications.
1.2. Persons entitled to receive the notifications and consequences of rejection.
1.3. Notification by appearance.
2. Types and processing of inspection reports.
2.1. Acts with agreement.
2.2. Conformity reports.
2.3. Minutes of non-conformity.
3. Deadlines for payment.
4. Beginning of the executive period.