Guia docente 2020_21
Facultade de Ciencias Xurídicas e do Traballo
Degree in Law
 Subjects
  Financial and taxation law 2
   Contents
Topic Sub-topic
I.- INTRODUCTION. 1.- The Spanish Tax System Historical evolution. Current situation.
II.- DIRECT TAXES. 2.- Individual income tax.
3.- Company income tax.
4.- Income tax of the Non Resident.
5.- Wealth tax.
6.- Inheritance and gift tax.
III.- INDIRECT TAXES. 7.- Property transfer tax.
8.- Value Added Tax.
9.- Excises.
10.- Other indirect taxes.
IV.- TAXES OF THE AUTONOMOUS
COMMUNITIES.
11.- Own taxes. 12.- Yielded taxes
V.- TAXES OF THE LOCAL
CORPORATIONS.
13.- Real State Tax.
14.- Tax on Economic Activities.
15.- Tax on Vehicles.
16.- Tax on Builidng Works.
17.- Tax on the Increase of Value of Urban Land
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