Educational guide 2024_25 Facultade de Ciencias Empresariais e Turismo

Contents

Topic	Sub-topic
Part *I. Introduction	Subject 1. Taxes and fiscal system. Public income, tributes and taxes. Nature and ranking of the imposed. The fiscal system Spaniard. Diagram *liquidatorio of an imposed.
Split II. Income tax	Subject 2: Introduction and general description. Nature and characteristics of the income tax. Criterion of residence. Subject @pasivo. No suxección and exemptions. Handsome impoñible. Base impoñible. Period impositivo.
Split III. Income tax	Subject 3: Reins recorded and base impoñible. Performances of the work. Performances of the capital furniture and inmobiliario. Performances of economic activities in direct and objective estimate. Gains and losses patrimoniais. Imputacións Of reins.
Split IV.Income tax	Subject 4: Liquidación. Reductions. Base liquidable. Personal and familiar minimum. Scales of *gravame. Deductions. Paid the account. Program FATHER.
Part *V. IS	Subject 5: Introduction and general description. Nature and characteristics of the IS. Criterion of residence. Subject @pasivo. Exemptions. Handsome impoñible. Base impoñible. Period *impositivo.
Split VI. IS	Subject 6: fiscal Adjustments and base impoñible. Income computables and spent deducibles. Adjustments by imputación temporary. Adjustments for entities of reduced dimension. Compensation of bases *impoñibles refusals of previous exercises.
Split VII. IS	Subject 7: Liquidación. Types impositivos. Deductions. Paid fractionated. Program of help.
Split VIII. VAT	Subject 8: general Description and liquidación. Nature, characteristic and operation of the VAT. Subject @pasivo. Exemptions. Handsome impoñible. Base impoñible. Types impositivos. Special regimes. Declarations.