1. Introduction to the Spanish tax system.
2. The Personal Income Tax. Entrepreneurial income. Calculation of the taxable base. Deductions on the taxable base. Deductions on taxes due. Withholding mechanisms.
3. The Corporate Income Tax: remission to the accounting profits and adjustments needed to determine the taxable base. Double taxation deductions. Other deductions.
4. The Value Added Tax: domestic transactions and cross-border transactions.
5. Excise duties and other taxes.
6. International taxation: Double Tax Conventions and Non-Resident Income Taxation