UNIDAD DIDÁCTICA 1. INTRODUCTION TO TAX LAW

1. Taxation
2. - Taxes
3. - Fees
4. - Special Contributions
5. Hecho Imponible
6. - Elementos del Hecho Imponible
7. - Exención y no sujeción
8. - Devengo
9. Sujeto Pasivo
10. - Concepto. Taxpayers
11. - Payments on account
12. - Representation
13. - Tax Domicile
14. - Transmission of the debt
15. Determination of the tax debt
16. - Taxable Base
17. - Taxable Base
18. - Tax Rate
19. - Tax Quota
20. Content of the tax debt
21. - Late payment interest
22. - Surcharges for late filing
23. - Executive period surcharges
24. Extinguishment of the tax debt
25. - Payment
26. - Prescription
27. - Compensation
28. - Condonation
29. - Provisional discharge due to insolvency

UNIT DIDACTIC 2. CORPORATE INCOME TAX I

1. Nature and scope of application of the tax
2. - Tax settlement scheme
3. Taxable event
4. - Attribution of income (Art. 6 LIS)
5. Taxpayers
6. - Residence and tax domicile
7. - Totally exempt entities
8. - Partially exempt entities
9. Tax period and accrual of tax (Title V of IS)
10. Determination of the tax base
11. Depreciation
12. - Depreciation according to constant percentage (Art. 5 IS)
13. - Amortization according to digit numbers (Art. 6 IS)
14. - Freedom of depreciation
15. - Depreciation of new tangible fixed assets and real estate investments and intangible fixed assets
16. Impairment losses on bad debts
17. Other value adjustments
18. Non-deductible expenses
19. Compensation of tax losses (Art. 26 LIS)

UNIDAD DIDÁCTICA 3. IMPUESTO SOBRE SOCIEDADESADES II

1. Periodo impositivo y Cuota íntegra
2. Bonificación por rentas obtenidas en Ceuta y Melilla (Art.33 LIS)
3. Allowance for the provision of local public services (Art.34 LIS)
4. Deduction for research and development and technological innovation activities (Art.35 LIS)
5. Deduction for research and development and technological innovation activities (Art.35 LIS)
6. Deduction for investments in assets of cultural interest, film productions, book publishing (Art. 36 LIS)
7. Deduction for job creation (Art. 37 LIS)
8. Deduction for job creation for disabled workers (Art. 38 LIS)
9. Tax rate (Art.29 LIS)
10. Deduction for the creation of jobs for workers with disabilities (Art. 38 LIS)
11. Tax rate (Art. 29 LIS)
12. Tax regime for certain financial leasing contracts (Art. 106 LIS)
13. Other special regimes
14. Tax management
15. - Accounting obligations (Art.120 LIS)
16. - Declarations (Art.124 LIS)
17. - Self-assessment and payment of the tax debt (Art. 125 LIS)
18. - Withholdings and payments on account (Art. 128 LIS)

UNIDAD DIDÁCTICA 4. VALUE ADDED TAX I

1. Nature of the tax and scope of application
2. - General scheme of the tax
3. - Concept of entrepreneur or professional
4. Taxable event
5. Delivery of goods
6. - Transactions treated as supplies of goods (article 9 LIVA)
7. Provisions of services
8. - Transactions treated as provisions of services
9. Intracommunity acquisitions (article 13 LIVA)
10. - Acquisitions not subject
11. - Concept of intra-Community acquisition of goods
12. - Transactions treated as intra-Community acquisitions of goods
13. Imports
14. - Transactions treated as imports of goods
15. Non-subject transactions
16. Exemptions in domestic transactions
17. Taxable persons
18. Accrual of the tax
19. - Delivery of goods and provision of services
20. - Intra-Community acquisitions
21. - Importation of goods

UNIDAD DIDÁCTICA 5. VALUE ADDED TAX II

1. Tax base
2. - Modification of the tax base
3. Tax rate
4. - Reduced tax rates
5. Deductions according to the general rule
6. - Transactions whose realization gives rise to the right to deduct
7. - Limitations on the right to deduct
8. - Exclusions and restrictions on the right to deduct
9. - Expiry of the right to deduct
10. Refunds
11. - Request for refunds at the end of each settlement period
12. - Refunds to exports under the travelers' regime
13. Settlement of the tax
14. Special regimes
15. - Characteristics of the simplified regime

UNIT DIDACTIC 6. THE PERSONAL INCOME TAX

1. IRPF
2. Taxable event and exempt income
3. Taxpayers
4. - Taxpayers who have their habitual residence in Spanish territory
5. - Taxpayers who have their habitual residence in foreign territory
6. - Individualization of income
7. Tax period, accrual of the Tax and Temporary imputation
8. Determination of the income subject to taxation
9. Full income from work
10. - Net income from work
11. - Reduction for obtaining income from work
12. Income from capital
13. - Full income from real estate capital
14. Income from economic activities

UNIDAD DIDÁCTICA 7. TAXATION OF THE INCOME FROM THE EXERCISE OF ECONOMIC ACTIVITIES: PERSONAL INCOME TAX AND VAT

1. Economic activities in tax matters
2. - Concepts and types
3. Taxation of businessmen and professionals
4. - Direct assessment
5. - Objective assessment
6. - Indirect assessment
7. Regímenes generales de tributación en IRPF e IVA
8. - Estimación directa
9. - Estimación directa simplificada del IRPF
10. Regímenes especiales de tributación en IRPF e IVA
11. - Estimación objetiva de los rendimientos: unidad de Módulos
12. - Tribuyentes adscritos a las Unidades de Módulos
13. - Formal and material obligations of taxpayers attached to the Modules Units
14. - Simplified VAT regime
15. - The special regime for agriculture, livestock, and fishing
16. - Special retail VAT regimes
17. - Other special regimes
18. The waiver of the application of the IRPF and VAT regimes
19. - Effects
20. - Revocation
21. Personal income tax and VAT returns and self-assessments
22. - Concept and classes
23. - Calculation of personal income tax returns
24. - Calculation of VAT payments
25. - Payments on account: installment payments, withholdings and payments on account

UNIDAD DIDÁCTICA 8. CUMPLIMENTACIÓN DE DECLARACIONES DE DECLARACIONES Y AUTOLIQUIDACIÓN ES TRIBUTARIAS

1. Formal and material obligations of taxpayers
2. - Formal obligations of taxpayers: Books records and invoices
3. - Census management
4. - The tax identification number
5. Declarations and self-assessments
6. - Concept and classes
7. - Types
8. - Taxpayer's calendar
9. Main forms of tax returns and self-assessments
10. - Structure
11. - Elements
12. - Place
13. - Deadline
14. - Form of presentation
15. The processing/management of operations and services of a tax nature by Internet
16. - The electronic signature certificate
17. - Completion of returns via telematic means
18. Elaboration of electronic files, labels, and taxpayer reports
19. Obligations of entities without legal personality

UNIT DIDACTIC 9. EL IMPUESTO DE SUCESIONES Y DONACIONES

1. Legislación Actual
2. Objeto del Impuesto de Sucesiones y Donaciones
3. Ámbito territorial del Impuesto sobre Sucesiones y Donaciones
4. - Regulatory Competences and Application
5. - Special Tax Regimes
6. - International Regulations
7. - Territorial Treasury for the levy of Inheritance and Gift Tax

UNIT DIDACTIC 10. SUCCESSIONS AND DONATIONS

1. Successions
2. - Taxable event
3. - Taxable and liable parties
4. - Taxable base
5. - Taxable base
6. - Tax liability
7. Donations
8. - Taxable event
9. - Taxable person
10. - Taxable base
11. - Taxable base
12. - Tax rate and total tax liability
13. - The tax debt: tax liability and net tax liability
14. - Accrual in the form of donations
15. - Accumulation of donations

UNIDAD DIDÁCTICA 11. TRIBUTORY PROCEDURES IN ADMINISTRATIVE MATTERS

1. Review procedure
2. - Concept
3. - Phases
4. - Informing principles
5. Administrative appeals
6. - Types of administrative review
7. The interested parties in the procedure
8. - Capacity
9. - Standing
10. The appeal for reconsideration
11. - General rules
12. - Procedure
13. The economic-administrative claim
14. - Concept
15. - Procedure
16. - Effects
17. - The Economic-Administrative Courts
18. The procedure in sole or first instance
19. - Initiation
20. - Processing
21. - Termination
22. The abbreviated procedure before unipersonal bodies
23. - Appeals and review
24. Special review procedures
25. - Review procedure for acts that are null and void
26. - Declaration of the invalidity of voidable acts
27. - Contentious-administrative challenge
28. The procedure for revocation and rectification of errors
29. - Purpose
30. The refund of undue income
31. - Procedure for the recognition of the right
32. - Guarantees provided by the interested party
33. - The enforcement of decisions
34. - The procedure for the reimbursement of the cost of the guarantees