| Center |
| Faculty of Economics |
| Departament |
| Applied Economics |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Theory class attendance and practical class work. Marks may be given for the completion of work by the students. |
| Met. Avaluació |
| Final examination and class work |
| Bibliografia |
| GABINETE JURÍDICO DEL CENTRO ESTUDIOS FINANCIEROS (2006): Renta y Patrimonio. Casos prácticos 2006. Centro de Estudios Financieros, Madrid, 2006. FUENMAYOR, A.; GRANELL, R.; HIGÓN, F.(2006): Impuestos sobre la Renta y el Patrimonio: Ejercicio 2003. Tirant lo Blanch, Valencia, 2006. |
| Continguts |
Topic 1: TAX ON PERSONAL INCOME : GENERAL QUESTIONS Topic 2: DETERMINATION OF TAXABLE BASE (I): LABOUR INCOME. Topic 3: DETERMINATION OF TAXABLE BASE (II): CAPITAL INCOME. Topic 4: DETERMINATION OF TAXABLE BASE (III): ECONOMIC ACTIVITIES INCOME. Topic 5: DETERMINATION OF THE TAXABLE BASE (IV): EARNINGS AND PATRIMONIAL LOSSES. Topic 6: DETERMINATION OF THE TAXABLE BASE (V): OTHER NORMS. Topic 7: TRIBUTARY DEBT AND OTHER ELEMENTS OF TAX. Topic 8: THE TAX ON WEALTH |
| Objetius |
| The objective of this subject is to analyze the content and effects of two of the main tributes that integrate the Spanish fiscal system: the Tax on the Income of People and the Tax on Patrimony. For it will be studied it: 1) the effective norms about how to liquidate the taxes and 2) the bonds between the effective laws of each tax and the theoretical aspects of these taxes |
| URL de Fitxa |