Public Expenditure and the Resources for its Financing

THE COMPETENCES THAT THE STUDENT ACQUIRES WITH THIS SUBJECT Acquire knowledge that provides a solid theoretical basis and enhances originality when developing and / or applying ideas. That students know how to apply the knowledge acquired in solving problems in little known or multidisciplinary environments. That students are able to integrate knowledge and face the complexity of formulating critical judgments based on information that, being incomplete or limited, includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments. That students know how to communicate both their conclusions and the arguments that support them to specialized and non-specialized audiences in a clear and unambiguous way. That students possess the learning skills that will enable them to continue studying in a way that will be largely self-directed or autonomous. Acquisition of a complete knowledge of the essential principles that govern the Spanish tax system. Ability to identify, interpret, apply and critically analyze legal and doctrinal texts related to tax matters. Ability to relate the national regulation on taxation and the international norms referring to said matter. Ability to solve highly complex legal problems related to the tax area. Acquisition and/or consolidation of learning skills that allow the student to continue in the future with the study of regulation in tax matters. Justification of the planning of complex realities that require arguments and legal solutions in the application of tax rules.

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 teaching method for this course is based on the case method. This method requires that, prior to each lecture, students study the corresponding contents regarding theory (recomended bibliography) and legislation and solve the cases corresponding to the cited lecture. during the lectures, there will be a recapitulation of the main problematic aspects for the lecture, in parallel with the resolution of the assigned practical cases. The use of electronic devices during classes will be required in some sessions, but this will be subject to the prior authorization of the professor. USE OF ARTIFICIAL INTELLIGENCE The use of Artificial Intelligence tools is selectively permitted in this subject, outside of the assessed (scorable) activities, and as a complement to study.