Guia docente 2023_24
Facultad de Ciencias Jurídicas y del Trabajo
Grado en Derecho
  Business tax regime
Topic Sub-topic
ISSUE 1: TAXATION OF INDIVIDUAL ENTREPRENEURS: PERSONAL INCOME TAX 1. Evolution. Legal nature. 2. Object. 3. Tax event. 4. Taxpayer. 5. Income from business activities. 6. Delimitation of the different income. 7. Assets used by the taxpayer in the business activity. 8. Net income. 9. Rules for the determination of certain expenses. 10. Simplified regime. 11. "Objective estimation". 12. Deductions. 13. Formal obligations.
ISSUE 2: TAXATION OF CORPORATIONS: CORPORATE INCOME TAX 1. Evolution. 2. Legal nature and scope. 3 Tax event. Exemptions. 4. Taxpayer. Tax residence. 5. Tax base. 6. Depreciation methods. 7. Provisions. 8. No deductible expenses. 9. Rules for valuing assets. Rules for valuing transactions with persons and entities resident in tax havens. 10. Transfer pricing. 11. Thin capitalization. 12. Hidden assets. 13. Loss compensation. 14.Tax rates. 15. Methods for avoiding international double taxation. 15.Tax incentives. 16. Administration of the tax. 17. Withholding tax. 18. Special regimes: Exempted entities. Tax incentives for small-size companies. Tax regime of cooperative entities. Tax consolidation system. Taxation of Mergers. Taxation of leasing contracts. Tonnage tax scheme. Other special regimes
ISSUE 3: TAXATION OF NON-RESIDENT ENTREPRENEURS: NON-RESIDENTS INCOME TAX AND DOUBLE TAXATION CONVENTIONS 1. Legal nature and object. 2. Scope. 3. Taxpayer. 4. Taxable event. 5. Permanent Establishment. 6. Income obtained without PE. 7. Double taxation conventions.
ISSUE 4: VALUE ADDED TAX 1.- Nature and scope of application. 2. Taxable event. 3. Exemptions. 4. Accrual. 5. Taxpayer. 6. Tax base. General regime and special rules. 7. Tax rate and tax due. 8. Deduction. 9. Pro rata rule. 10. Refund. 11. Administration of the tax. 12. Special regimes
ISSUE 5: TAXATION OF INTERNATIONAL BUSINESS Custom duties and import duties. Tax base and quantification. Customs value and TARIC codes. Special customs regimes: transit, storage, free zones, temporary admission and processing procedures, antidumping duties, export clearance, import levies.
ISSUE 6: TAXATION OF FAMILY BUSINESS Concept of family business. Formation of family business. Special rules applicable to family businesses. Transfer of family business. Family holding company.
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