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