| Center |
| Faculty of Economics |
| Departament |
| Applied Economics |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Attendance and active participation are strongly recomended. Continous assessment is optional. Coordinator: Pedro Cillero Salomón |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| ALBI IBAÑEZ, E. y GARCÍA ARIZNAVARRETA, J.L. (2002): Sistema Fiscal Español, edición 2002-2003, Ariel Economía. Barcelona PLA VALL, A Y SALVADOR CIFRE, C. (2002): El Impuesto sobre Sociedades: Régimen General y Empresas de Reducida Dimensión, 4ª Edición, Tirant Lo Blanch, Valencia. SÁNCHEZ GALIANA, J.A., PALLARÉS RODRÍGUEZ, R. Y CRESPO MIEGIMOLLE, M (1996): El nuevo Impuesto sobre sociedades. Cuestiones Prácticas, Aranzadi, Pamplona |
| Continguts |
| The purpose of thies module is to study in depth the Spanish Taxation issues that affects businesses.Theoretical concepts will be applied in practical cases. 1. Introduction to Business Taxation 2. Scope and practical usage 3 &4. Taxable fact, subject of tax & exceptions 5,6,7 &8: Capital Gains Tax : taxable basis 9. Capital gains Tax II 10. Double taxation deductions 11. Bonuses and deductions 12. Advanced Payments 13.Managing the tax |