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Teaching GuideTerm University College of Labour Relations (C) |
| Grao en Relacións Laborais e Recursos Humanos (Coruña) |
 Subjects |
| Income Tax System and Company Taxation |
| Contents |
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| Identifying Data | 2022/23 | |||||||||||||
| Subject | Income Tax System and Company Taxation | Code | 660G01043 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Graduate | 1st four-month period |
Third | Optional | 6 | ||||||||||
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| Topic | Sub-topic |
| UNIT 1. Public Income and basic tax concepts. General tax law. Spanish tax system. | Concept and classes of public income. Tax: concept, elements and classification. Introduction to the Spanish tax system. State, Autonomous and Local Taxes. |
| UNIT 2. Personal Income Tax (IRPF) and the taxation of economic activities. | General aspects of the tax. Definition, valuation and taxation of the different types of income. The regimes for determining net income. Personal aspects of personal income tax. Calculation, settlement and presentation. |
| UNIT 3. The Corporation tax. |
Justification and structure of the tax. Economic activity, financial accounting and its relationship with Corporation Tax. Determination of the tax base. Exemptions, bonuses, rates ... The settlement of the tax. |
| UNIT 4. The Value Added Tax (VAT). |
Concept and scope of application. The taxable event: delivery of goods and provision of services. Non-subject and exempt operations. Determination of the tax base: input VAT and output VAT. Tax rates. Intra-community acquisitions of goods. The fee. Deductions and refunds. |
| UNIT 5. Taxation, Company and HR and LR Department. | Tax planning elements and processes. Flexible compensation plans. |
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