The purpose of this course is to offer the participant an overview of taxes in the Spanish tax system levied manifestations of economic capacity represented by the income and capital in the individual.
We try to go over the issues that such taxes arise, both from legal perspective and from the doctrinal one, considering the solutions adopted for this purpose both by the courts and the administration. Especially in those cases where the legislator makes use of legal undetermined concepts.
Similarly, we aim to provide the necessary knowledge so that during the tax period, the taxpayer is able to make decisions, within the legality, with the least possible tax cost.
After completing the course the participant will be able to:
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.
1. Nature , purpose and scope
2.1 Concept and income components
2.2 No Subject to
3.1 Permanent residence
3.2 Identification of income
4. Tax period, accrual and charging time
5. Determination of income subject to tax and tax base
5.1 Income from work
5.2 Income from capital
Real Estate Capital
5.3 Income from business activities
5.4 Capital gains and losses
5.5 Allegations of income
5.6 Income types and their integration and compensation
6. The tax base
6.2 Adequacy of Tax on personal and family circumstances of the taxpayer.
7. Determination of State and Regional tax
7.1 Full fees
7.2 Tax scale and rates
7.4 Liquid rate
7.5 Differential rate
8. Family tax
9. Tax management
9.2 Payments on account
9.3 Formal duties
1. Nature and character
2. The taxable
2.1 Concept of equity
2.2 Scope. Clamping methods
4. The tax base
5. The taxable income. The minimum free
6. The tax
7. The actual duty
8. The administration of the tax
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
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.
Are you interested? Obtain the following benefits:
Price: 950 €
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.
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.
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.