2023_24
Educational guide 
Faculty of Legal Sciences
A A A 
english 
Bachelor's Degree in Law (2009)
 Subjects
  THE TAX SYSTEM
   Contents
Topic Sub-topic
Topic 1. INTRODUCTION. 1. Taxes in the Spanish tax system.
Topic 2. PERSONAL INCOME TAX (I)
 1. Law 35/2006, of November 28, which approves the Personal Income Tax Law.
2. Taxable fact.
3. Exempt income.
4. Passive subjects. Subjection criteria.
5. Determination of income.
6. Work performance. Reductions Deductible expenses. Remuneration in kind. Reduction for obtaining work returns.
7. Returns on real estate capital. Deductible expenses. Reductions Performance in case of kinship.
8. Performance of the movable capital. Deductible expenses. Reductions
9. Performance of economic activities.
10. Capital gains and losses.
Topic 3. PERSONAL INCOME TAX (II)
 1. Imputations of income.
2. Integration and income compensation.
3. Tax base. Regimes for determining the taxable base.
4. The liquidated base.
5. Personal and family minimum.
6. The determination of the full fee.
7. The full state quota.
8. The full regional quota.
9. The determination of the liquid quota.
10. Deductions.
11. The differential fee.
12. Family taxation.
13. Regime of attribution of income.
14. Tax management.
Topic 4. CORPORATE TAX 1. Law 27/2014 of November 27 which approves the Corporate Income Tax Law.
2. Nature and characters.
3. Scope of application.
4. Taxable fact.
5. Taxpayer.
5.1 Legal entities.
5.2 Entities without legal personality.
5.3 Non-binding and exemptions.
5.4 Residence.
5.5 Fiscal domicile.
6. Tax base. Determination systems and regimes.
7. Amortizations.
7.1 Concept.
7.2 Requirements.
7.3 Depreciable items.
7.4. Tax regime
7.5 Amortization systems for tangible fixed assets.
7.6 Amortization systems for intangible assets.
8. Value corrections.
9. Type of lien.
10. Full fee.
11. Deductions from the full fee.
11.1 To avoid internal double taxation.
11.2 To avoid international double taxation.
11.3 To encourage the performance of certain activities. Concept, classes and limits.
12. Bonuses.
13. Retentions and income on account.
14. Installment payments.
15. Tax management.
16. Small businesses.
17. The special regimes.
Topic 5. TAX ON ADDED VALUE
 1. Nature. Scope of application.
2. Taxable fact. Non-subject operations.
3. Exemptions. concept classification
4. Accreditation. Place of performance of the taxable event.
5. Passive subjects.
6. Tax base.
7. Type of lien. share
8. The repercussion of the tax.
9. The deduction of VAT.
10. VAT refunds.
11. Tax management.