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Programa
The levy on income and wealth tax

Registration
Category:

Finanzas, Auditoría y Fiscalidad

Mode: Presencial
Edition: XXX
Start: 13/11/2017. Plazo de inscripción cerrado hasta la próxima edición.
End Registration: 06/11/2017


Description

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.

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Information

Goals and Student Profile

Goals

After completing the course the participant will be able to:

  • Understand the structure of income tax and wealth tax
  • Manage the concepts and definitions used by the implementing legislation.
  • Analyze the situation of the individual taxpayer for purposes of determining the tax cost of such taxes.
  • Master the scheme for liquidating taxes been able to make appropriate self – liquidations.

 

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

INCOME TAX

1. Nature , purpose and scope

2. Taxable

2.1 Concept and income components

2.2 No Subject to

2.3 Exemptions

3. Taxpayers

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

­   Capital Assets

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

6.1 Reductions

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

7.3 Deductions

7.4 Liquid rate

7.5 Differential rate

8. Family tax

9. Tax management

9.1 Statements

9.2 Payments on account

9.3 Formal duties

WEALTH TAX

1. Nature and character

2. The taxable

2.1 Concept of equity

2.2 Scope. Clamping methods

2.3 Accrual

2.4 Exemptions

3. Taxpayers

4. The tax base

5. The taxable income. The minimum free

6. The tax

7. The actual duty

8. The administration of the tax

Faculty

PEREZ GARCIA, PATRICIA
Professor at ENAE Business School. Degree in Law, University of Murcia. Master's Degree in Financial Consultancy, Escuela de Negocios de Murcia.
More details
Co director of the Master in Tax Consultancy and professor of the MBA at Enae Business School. She has developed her academic career in the Department of Financial, International and Procedure Law at the Faculty of Law Studies of the University of Murcia, where she conducts research in the fields of Tax System, e-commerce Taxation, Local Public Finances and Tax Procedure. She currently develops her professional activity as lawyer at the law firm Despacho de la Peña Velasco.

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

Terms of Payment and Scholarship

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.

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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