"Fiscal Practice" is a subject of the second semester of the fourth year of the Degree in Labor Relations and Human Resources whose object is the study of the legal regime of public income and expenses, as well as the legal relationships that arise between the Administration and taxpayers. . Its study is structured into five large sections in which it will delve into issues already seen in both the general part and the special part of financial and tax law. It is intended to be a necessary continuation of the aforementioned subjects.