| 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 project work |
| Bibliografia |
| AGENCIA TRIBUTARIA (2004): Manual práctico renta 2003. Ministerio de Economía y Hacienda, Madrid. · CORDÓN EZQUERRO, T.; S. MANCHEÑO GARCÍA-LAJARA; M. DE MIGUEL y J. MOLINA FERNÁNDEZ (2003): Impuesto sobre la Renta 2003. Comentarios y casos prácticos. CEF, Madrid. · EDERSA-EDICIONES FRANCIS LEFEVRE (2003): Memento Práctico Edersa-Francis Lefevre. Fiscal 2003. Edersa-Ediciones Francis Lefevre, Madrid. · GABINETE JURÍDICO DEL CENTRO ESTUDIOS FINANCIEROS (2003): Renta y Patrimonio. Casos prácticos. Centro de Estudios Financieros, Madrid, 2003. · PÉREZ ROYO, I. (1999): Manual del Impuesto sobre la Renta de las Personas Físicas. Marcial Pons, Madrid. · VARIOS AUTORES: "Impuesto sobre el Patrimonio", en Manual de I |
| Continguts |
| 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 (t PROGRAM: Topic 1: TAX ON PERSONAL INCOME : GENERAL QUESTIONS Topic 2: DETERMINATIONS OF TAXABLE BASE (I): YIELDS OF PERSONAL WORK. Topic 3: DETERMINATION OF TAXABLE BASE (II): CAPITAL YIELD. Topic 4: DETERMINATION OF TAXABLE BASE (III): YIELDS OF ECONOMIC ACTIVITIES. 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 INHERITANCE |