2023_24
Educational guide 
Faculty of Legal Sciences
A A A 
english 
Bachelor's Degree in Law (2009)
 Subjects
  FINANCIAL LAW
   Contents
Topic Sub-topic
Theme 1. FINANCIAL LAW 1. Financial activity and Public Finance.
2. Financial Law: concept and content.
3. Relationship with legal and non-legal disciplines.
4. Sources of financial law.
Theme 2. CONSTITUTIONAL PRINCIPLES AND OTHER RULES IN FINANCIAL LAW 1. Constitutional principles in financial law and financial power.
2. Distribution of financial power.
3. Financial rules.
4. Application of financial rules.
Theme 3. APPLICATION OF FINANCIAL LAW 1. The application of financial law
2. Effectiveness of financial rules over time.
3. Effectiveness of financial rules in space.
4. Interpretation in financial law. Special reference to tax law.
5. Integration. Analogy.
Theme 4. THE FINANCIAL POWER 1. Financial power. General considerations.
2. Extension of financial law. Its limits. Special reference to international treaties.
3. Financial power and autonomy. Various systems of financing of the autonomies.
4. Financial power: Spanish system. General ideas.
5. The State.
6. The Autonomous Communities.
7. The Local Entities.
8. The smaller institutional entities.
9. The Spanish financial administration.
Theme 5. THE PURPOSE OF THE FINANCIAL ACTIVITY 1. The object of the financial activity. Non-legal aspects. The legal aspect.
2. Public expenditures. Concept and types. The law of public expenditure.
3. Public revenues. Concept. Classes.
Theme 6. PUBLIC LAW REVENUES

 1. Public revenues: concept and classification
Ordinary revenues.
-Taxes.
-Taxes. Concept. Classes.
-Special contributions.
-Fees and public prices.
-Pecuniary penalties.
-Proceeds of monopolies.
3. Extraordinary revenues.
4. Public debt.
Theme 7. PRIVATE LAW INCOME
 1. Private law income. Concept.
2. Private law income and assets of public entities. Public domain and patrimonial goods.
3. The National Patrimony.
4. Autonomous Communities.
5. Local entities.
6. Autonomous organizations.
7. Public assets and financial administration.
Theme 8. PUBLIC DEBT
 1. Public Debt.
2. Concept.
3. Nature.
4. Types.
5. Issue.
6. Contents of bonds.
7. Conversion and extinction.
Theme 9. TAX JUSTICE 1.Tax justice. The idea of fair distribution of the tax burden.
2. Constitutional principles of tax justice.
3. Constitutional principles of tax justice in the Spanish positive order.
Theme 10. LEGAL-TAX RELATIONSHIP. THE TAX OBLIGATION 1. The legal configuration of taxation. Links and legal-tax relations.
2. The tax obligation. Concept. Characteristics.
3. Birth of the tax liability. Accrual and enforceability.
Theme 11. THE TAXABLE EVENT 1. The taxable event. Concept and nature.
2. Elements of the taxable event. Material or objective element and subjective element.
3. The object of the tax.
4. Basis of the taxable event.
5. Exemption and non-taxation.
Theme 12. SUBJECTS OF THE TAX OBLIGATION 1. Subjects of the tax liability. Preliminary considerations.
Active taxpayers.
Taxpayers. Concept. Types of taxpayers.
4. Taxpayers.
5. Substitutes. Concept and general regime. The substitute in the IRPRF and in the IS. Direct and indirect withholding.
6. Responsible parties.
7. Capacity. Article 33 LGT.
8. Domicile.
9. Representation.
10. Solidarity.
11. Transmission of the debt.
Theme 13. QUANTIFICATION OF THE TAX DEBT 1. The quantification of the tax liability. Fixed and variable taxes.
2. Taxable base and taxable income.
3. The tax rate. The tax rate. Types. Tax rates.
4. Quota and tax debt.
Theme 14. EXTINCTION OF THE TAX OBLIGATION 1. The extinction of the tax liability. General ideas.
2. Payment. Subjects. Object. Form, place and time. Proof. Consignment. Imputation of payments.
3. Prescription.
4. Compensation.
5. Forgiveness.
6. Other ways of extinction.
7. The guarantees of the tax credit.
Theme 15. TAX PROCEDURES 1. Management procedures.
2. Inspection procedures.
3. Settlement activities.
4. Collection procedures.
5. Rectification of tax acts.