2023_24
Educational guide 
Faculty of Legal Sciences
A A A 
english 
Bachelor's Degree in Law (2009)
 Subjects
  LOCAL AND REGIONAL COMPANY TAXATION
   Contents
Topic Sub-topic
1. AUTONOMOUS BUSINESS TAXATION
 1. Financial autonomy. General principles.
2. The exercise of the financial activity that affects the company.
3. General principles of the LOFCA.
3. The resources of the Autonomous Communities (assigned and own taxes).
2. AUTONOMIC TAXATION.
PROPERTY TAX 		1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
3. INHERITANCE AND GIFT TAX 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
4. TAX ON PROPERTY TRANSFERS AND DOCUMENTED LEGAL ACTS 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
5. LOCAL TAXATION.
TAX ON THE INCREASE OF URBAN LAND 		1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
6. PROPERTY TAX 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
7. TAX ON CONSTRUCTIONS, INSTALLATIONS AND WORKS 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
8. TAX ON ECONOMIC ACTIVITIES
 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
9. MOTOR VEHICLES TAX
 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.