Guia docente 2023_24
Facultade de Dirección e Xestión Pública
Grado en Dirección y Gestión Pública
 Subjects
  Finance and Tax Law II: Tax Management and Taxation System
   Contents
Topic Sub-topic
Procedures of application of the tributes (I) 1. Declaration, self assesment and communication of data.
2. The assesment
3. Notification of acts tributaries
4. Procedures of control.
5. Valutation, Rulings and Advence Price Agreements
Procedures of application of the tributes (II) 1. Procedures of tax audit and control.
2. Verification of data
3. Limited tax audits
4. Control of values.
Procedures of application of the tributes (III) 1. The Inspection: functions, authorities and faculties.
2. Place and time of the inspector procedures
3. Start and development of the procedure of tax audits.
4. Documentation of the inspector performances.
Procedures of application of the tributes (IV) 1. Payments periods
2. Forms and ways of payments
3. Terms and conditions
4. Possibility of a deferral
Penalties 1. Tax surcharges
2. Illicits and penalties
3. Tax crimes
4. Procedure in case of fiscal crime.
Procedures to review of the acts of the administration tributary 1. Special procedures of review and procedures of review by means of resource.
2. Ordinary appeal: recurso de reposición
3. Specializated Courts: Reclamación Económico-Administrativa
4. Extraordinary procedures to review resolutions
Personal Income Tax 1. Taxpayers and fiscal residence.
2. Taxable events and exemptions
3. Taxpayers and special regimes.
4. Tax base and tax rates
Corporation Income Tax 1. Taxpayers and tax residence.
2. Taxable events
3. Tax base: general regime and special ones
4. Deductions and allowances
No Resident Income Tax 1. Taxable events and taxpayers. Double Taxation Agreements.
2. The Permanent Establishment.
3. Income Obtained through Permanent Establishment.
4. IncomeObtained without permanent establishment
Regional taxes 1. Inheritance and gift tax
2. Net wealth tax.
3. Other taxes
Regional taxes 1. Transfer tax
2. Corporation operations
3. Stamp duty
4. Autonomic competitions.
Value Added Tax 1. Value Added Tax. Concept of entrepreneur or professional and delimitation of the taxpayer. Tax base

2. Special taxes:

3. Customs
Local taxes 1. Property tax.
2. Bussines activity tax
3. Vehicles Tax
4. Construction tax
5. Other
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