The purpose of this course is to give the participants a comprehensive overview of the two main taxes that are managed by the Autonomous Communities, are common to all: the Inheritance and Gift Tax and the Transfer Tax and Stamp Duty.
Knowledge of the Inheritance and Gift tax, even if it is the most alien to the business world, it is essential to the extent in which the master seeks the integral formation for those who will engage in tax consultancy. Something similar happens in relation to the Transfer Tax and Stamp Duty, although in this case, there is an important link between the figures that are included in it, and the economic operations. Thus, the taxation of Onerous Property
Transfer operates directly on certain business transfers depending on the circumstances, or as an alternative to the Value Added Tax. The taxation of corporate transactions is a figure clearly linked to the future of the commercial companies. The last of the taxes includes the taxation of Stamp Duty; it also affects the business world, especially in the field of real estate.
It also seeks sufficient knowledge of the tax figures whose charge corresponds to the local authorities and has a more or less exclusively linked to the scope of business operations, such as the Property Tax, Tax on Buildings, Facilities and Works and tax on the increase in Land Value.
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.
TRANSFER AND STAMP TAXES
1. Tax structure and characters
2.Background and basic legislation
4. Onerous Transfer Tax
5. Corporate Operations
6. Stamp Duty
7. Autonomous Community of Murcia. Training specialities
8. Other regions
9. Administrative doctrine and jurisprudence
10. Case studies
GIFT AND DUTY TAX
1. Introduction and overview. Both taxes within the tax system
2. Impossible Act on both taxes
3. Taxpayers, officials and other required taxes
4. Activity to be carried out from the death of the deceased
5. The tax base
6. Verification of values: the average market prices, the tax pre – evaluation, contradictory expert appraisal
7. The tax basis: reductions in the tax base: kinship, disability, life insurance, transmissions and primary residence of the individual company or shares in companies
8. The validation: special rules, usufruct, use and occupancy, substitutions, trust, reservations, excesses award waivers, tariff , tax debt
9. Management of tax: tax return filing, documents to submit, deadline, place to submit , processing , self – assessments
10. Duties of the authorities, officials and individuals
11. PACO program
1. Property tax
2. Tax on buildings, facilities and works
3. Tax on the increase in value of urban land
4. Local tax policy framework
5. Review of actions relating to local revenue
6. Fees and public prices
Specified time period: This course has and extension of 40 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: 790 €
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.