Public Expenditure and the Resources for its financing

Legal analysis of the different figures that make up the Spanish tax system, both at national, regional and local level, with emphasis on the international and European Union law aspects of the tax system.

LESSON 1. INTRODUCTION TO THE SPANISH TAX SYSTEM. LESSON 2. CONCEPT, STRUCTURE, TAXPAYERS, EXEMPTIONS, TAX PERIOD AND ACCRUAL IN THE IRPF. LESSON 3. CLASSIFICATION AND QUANTIFICATION OF THE DIFFERENT TYPES OF INCOME. INCOME FROM WORK. LESSON 4. INCOME FROM CAPITAL. IMPUTATIONS OF INCOME. LESSON 5. INCOME FROM ECONOMIC ACTIVITIES. LESSON 6. CAPITAL GAINS AND LOSSES. LECTION 7: LIQUIDATION OF PERSONAL INCOME TAX. LECTION 8: INTRODUCTION TO CORPORATION TAX. LECTION 9. TAXABLE BASE OF CORPORATION TAX I. LESSON 10. TAXABLE INCOME FOR CORPORATION TAX II. THE OFF-ACCOUNTING ADJUSTMENT RULES. CLASSIFICATION CRITERIA (I). LECTION 11. TAXABLE INCOME FOR CORPORATION TAX III. THE OFF-ACCOUNTING ADJUSTMENT RULES. CLASSIFICATION CRITERIA (II). LECTION 12. TAX RATES, DEDUCTIONS, ALLOWANCES AND MANAGEMENT IN CORPORATION TAX. LECTION 13. TAX ON THE INCOME OF NON-RESIDENTS. LECTION 14. WEALTH TAXES: INHERITANCE AND GIFT TAX; WEALTH TAX. LECTION 15. INTRODUCTION TO VAT. LECTION 16. DELIMITATION OF THE TAXABLE EVENT IN VAT. LECTION 17. EXEMPTIONS AND TAXABLE PERSONS IN VAT. LECTION 18. TAXABLE BASE, TAX RATES AND VAT QUOTA. LECTION 19. DEDUCTION, REFUND AND MANAGEMENT IN VAT. LECTION 20. SPECIAL TAXES AND CUSTOMS.

The case method is used, consisting of the constant resolution of problems, cases, in the study of the subject. To this end, students are provided with materials at the beginning of the course containing these cases so that they can solve them before each session and discuss the solutions.