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Programa
Indirect taxation in connection with the business

Registration
Category:

Finanzas, Auditoría y Fiscalidad

Mode: Presencial
Edition: XXX
Start: 26/02/2018
End Registration: 19/02/2018
Limited places You can book your doing the registrationhere
Description

The purpose of this course is to give the participant a thorough understanding and practice of the taxes on the consumption, and is linked to economic activities promoted by businesses and professionals.

The main studied figure is the Value Added Tax, which is not only configured as a tax on consumption, but also as a requirement to belong to the European Union. In this regard it is noteworthy that the regulations governing the tax are a simple transportation into our national law of the relevant EU directives. This reality makes that the knowledge of Spanish VAT, implies knowledge of the regulations governing this tax in other EU countries.

The study of the Value Added Tax is structured around the most common existing reporting model, the 303, distinguishing between the payable VAT in the one hand and the deductible input VAT on the other. In this first block, there is a new distinction that is shaped by the three existing taxable events: the supply of goods and services (internal operations), the intra – community acquisitions and imports. These last two taxable events, along with the inverse operations (intra – community supplies and exports), and the supply and acquisitions of services, in which there are involved non – resident elements, take place outside of the territory of application of the tax, make up, at the same time, an important element of study and may be called as the charge of trafficking in goods and services. This area is dedicated a significant number of hours of the total corresponding to the course, given the importance and growing internationalization of economic transactions by companies and professionals.

Thorough knowledge of the value added tax also requires the study of the special arrangements that incorporates Spanish law, and the rest of the formal obligations imposed in addition to the presentation of statements, concerns businessmen and professionals, given the eminently practical dimension intended in this course.

The consumption tax on economic activities is not limited to the Value Added Tax, but needs to be completed with the unique figures of especial taxes, that also taxed it, but only for certain products. Also in this case community rules are a reference point in much of the figures, in the mainly so – called “manufacturing”. Given the complexity of these charges, we do not aspire to a knowledge as comprehensive as in respect of value added tax, but the need one for the appropriate decision - making by business and professionals of tax advice.

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Information

Goals and Student Profile

Goals

After completing the course the participant will be able to:

  • To know in depth the rules of the value added tax, and more basically that of Especial Taxes.
  • Identify the taxable transactions more complex and important that any company or professional can find in the development of their business.
  • Know the different models of declarations in the value added tax, settlement statements and declarations as merely informative, and have sufficient skills and knowledge to fill them in properly
  • Meet equally the rest of the formal obligations incumbent in the field of value added tax to businesses and professionals and are specified in the bookkeeping and invoicing.
  • Manage the main concepts that make up each and every one of the Special Taxes as well as the most common models of declaration and other essential formal obligations.

 

Student Profile

ENAE Business School is very conscious of the fact that every teaching institution is built by all and must be very careful about participant selection right from the very start by analysing their CV, qualification certificates, admission exam and through a personal interview of the student by the program director. Depending on the program, ENAE Business School carries out tests to evaluate language competence.

Most of our students come from the business world about 80% of ENAE’s students are graduate professionals and executives who wish to update their knowledge and improve their skills. These students come from different academic backgrounds mostly engeneering, business, law, economics, communication and humanities.
We encourage young and talented graduates with entrepreneur spirit to be involved in our programs as a fast track to achieve their goals in the business World.

Curriculum

VALUE ADDED TAX

1. Internal operations I

1.1  Deliveries and subjected services

1.2  Non subjected

1.3  Self consumption

1.4  Exemptions on internal operations

2. Internal operations II

2.1  Place of taxable transactions

3. Internal operations III

3.1  Accrual tax

3.2  Tax base

3.3  Taxpayers

3.4  Tax impact

3.5  Tax rates

4. Intra Communitarian Operations I

4.1  Delivery and acquisitions

4.2  Operations related to supplies and acquisitions

4.3  Triangulation

5. Intra Communitarian Operations II

5.1 Special schemes

5.2 Intra Communitarian transport

5.3 The Intrastat

6. Imports / Exports

7. Deductions

8. Returns and formal duties

8.1 Billing

8.2 Records

8.3 Statements

9. Special schemes

9.1 Simplified

9.2 Agriculture and fisheries

9.3 Used goods

9.4 Travel agents

9.5 Charge equivalence

9.6 Electronic supplied services

9.7 Special arrangements fro group entities

EXCISE

1. Excise duty, nature, characteristics and basic rules

2. Excise manufacturing:

2.1  List and reference to the objective realm

2.2  Common provisions

2.3  Taxes on alcohol and alcoholic beverages

2.4  Tax on oil

2.5  Tax on manufactured tobacco

2.6  Tax on electricity

2.7  Violations and penalties

2.8  Validation and payment of tax

2.9  Formal requirements

2.10 Activities and business control

3. Excise tax on certain mean of transport

4. Excise on coal

Faculty

DEL MORAL GONZALEZ, ALFONSO
Professor at ENAE Business School. Degree in Political and Administrative Sciences, University of Murcia. Degree in Law, University of Granada.
More details
Alfonso del Moral González, apart from his broad academic education, he has taken Doctorate courses in Financial, International and Procedural Law. He was a member of the Property Management Council of the Region of Murcia as well as member of the External Assessment Committee of the University Coordinating Council. Co director of the Master in Tax Consultancy at ENAE Business School, he has also taught courses on taxation at institutions such as Centre of Economics and Business Studies of University of Murcia, Lorca University Institute of Tax and Financial Studies, Valencia University Institute of Tax Studies, Del Mar International University and Labor Relations Specialist Association of Murcia. Furthermore, he has written numerous articles about taxation in specialized journals such as La Ley (Wolters Kluwer), Quincena Fiscal (Thomson Reuters Aranzadi) and Revista Impuestos (Legis) as well as participated in the books "Comentarios a la Ley de Extranjería y su nuevo Reglamento, aspectos tributarios" (Comments about Immigration Law and its new Regulations, tax issues) (Civitas Aranzadi, 2011) and "Derecho de Extranjería, aspectos tributarios (Immigration Law, tax issues" (Diego Marín Librero Editor, 2005). He currently develops his professional activity as Tax Inspector (Specialist in Financial and Tax Inspection as well as in Customs and Excise Tax Inspection). Member of the Corps of State Comptrollers and Auditors, on leave.

Specified time period and Place

Specified time period:  This course has and extension of 60 contact ours at ENAE premises.

Timetable: This course is delivered on Monday and Tuesday from 16:30 h. to 21:30 h.

Place and Address: Edif. ENAE. Campus Universitario de Espinardo 30100 Espinardo Murcia- Spain


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Methodology

1. Theoretical presentations alternated with practical exposure so as to see their relationship with results in business. The interrelation between theory and practice is a methodology in which students must be involved. This methodological issue will be used for both business executives and professionals, and for recent graduates who want to join the same course.

2. Several case studies are sent from those that companies have been facing in real life for students, with the relevant knowledge acquired, to do the analysis between the different lines of action that may arise and choose the one considered more realistic and adjusted to the case. The student should become accustomed to making decisions and understand the implications of them.

3. Case studies and readings will be sent to participants through the virtual campus. At the same time chat forums or debate centres may be created on campus or virtual in which the views of the participants will be contrasted. . These tools will be used by the students to contrast their different points of view.

4. Virtual Campus is a tool that allows a much more fluid relationship between students and teachers at personal and on line level.

5. Teaching the course will take into account how the student intends to apply the knowledge acquired to the final project at the end of the Master.

Terms of Payment and Scholarship

Are you interested? Obtain the following benefits:

Price: 1.200 €

ENAE Business School offers the following discounts:

Partner companies of FUERM, their workers, and the members of Asociacion de Antiguos Alumnos of ENAE Business School will obtain a 10% of discount.

See if your company is a member of FUERM and ENAE

Scholarships

If the amount of the program is paid by your company through the credit offered by the Tripartite Foundation you may recover all or part of the amount of the program in ENAE Business School, discounting the amount to be credited for the payment of social insurance.

Part of the amount paid of our training programs, in-person and In Company, could be recovered through the Tripartite Foundation (only Spanish companies).

Ask us for more information. We make the process for obtaining the discounts to all those students who request it, at no additional cost to your training.

Admission Process

This program is part of a Master that has limited availability. Taking this course will provide you great oportunities for expanding your professional networks. Final admission decision is reserved to ENAE Business School on the basis of prerequisites established for the course, room availability and specific group profile required.

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