Content

FIRST BLOCK. CORPORATE TAX.
										
											
										
											UNIT 1. INTRODUCTION TO THE INCOME TAX.
										
											Applicable regulations.
										
											Nature of the tax and collection figures.
										
											Settlement structure.
										
											Nature and scope of aplication.
										
											Taxable Event. Taxpayer and taxpayer of the tax. Residence and domicile.
										
											Concept of economic activity and patrimonial entity.
										
											 
										
											
										
											UNIT 2. THE TAXABLE BASE.
										
											Regimes of determination and presumption of income and onerousness of operations.
										
											Differences with accounting regulations. Permanent and temporary.
										
											Exceptions to the accounting result: depreciation. Assumptions of freedom of amortization and accelerated amortization
										
											Exceptions to the accounting result: impairment losses and provisions.
										
											Exceptions to the accounting result in terms of valuation rules: asset transfers and corporate operations.
										
											Exceptions to the accounting result in terms of valuation rules: related operations and other special assumptions.
										
											Tax regime of certain financial lease contracts.
										
											Temporary allocation of income and expenses.
										
											Compensation of negative tax bases.
										
											Reductions in the tax base: Patent Box, capitalization reserve and leveling reserve.
										
											Applicable exemptions.
										
											 
										
											
										
											UNIT 3. FULL FEE AND TAX DEBT.
										
											Determination of the full fee. Type of general and specific tax.
										
											Deductions to avoid international legal and economic double taxation.
										
											Applicable discounts.
										
											Deductions to encourage the performance of certain activities and other temporary fee incentives. Temporary and quantitative limits.
										
											Deductions from payments on account: installment payments.
										
											 
										
											
										
											UNIT 4. TAX MANAGEMENT.
										
											Tax period and tax accrual. Settlement term.
										
											The entity index.
										
											Accounting obligations. Goods and rights not accounted for. Voluntary revaluations. Estimation of rents in the indirect estimation method.
										
											Accounting obligations. Faculties of the Tax Administration.
										
											Assets and rights not accounted for or not declared: presumption of obtaining income
										
											Voluntary accounting revaluations.
										
											Self-assessment and payment of the tax debt.
										
											Provisional settlement.
										
											Return.
										
											Practical assumptions of self-assessment of the tax with the official AEAT model (Model 200).

UNIT 5. ACCOUNTING OF CORPORATE TAX.
										
											Accounting standards for the determination of accounting profit and corporate income tax (NRV 13 PGC).
										
											Accounting reflection of deferred tax assets and liabilities.
										
											Accounting for the tax with negative tax bases.
										
											Accounting for the tax in newly created entities.
										
											Tax effects of the modification of the tax rate.
										
											Other temporary differences with reference to groups (8) and (9) in accounting for the tax.
										
											Reconciliation of the accounting result for the year with the tax base. Mention in the memory of the annual accounts.
										
											Resolution and study of practical cases.
										
											 
										
											
										
											UNIT 6. SPECIAL REGIMES.
										
											Spanish and European economic interest groups, and temporary joint ventures.
										
											Entities dedicated to the rental of housing.
										
											Tax consolidation regime. Main differences with the VAT group.
										
											Special regime for mergers, divisions, contributions of assets, exchange of securities and change of registered office of a European Company or a European Cooperative Company from one Member State to another of the European Union.
										
											International tax transparency.
										
											Tax incentives for small entities.
										
											Tax regime of certain financial lease contracts.
										
											Regime of partially exempt entities.
										
											 
										
											
										
											UNIT 7. PRACTICAL CASES AND COMPARATIVE ANALYSIS.
										
											Study of the entire tax settlement and management structure with the resolution of practical cases.
										
											Identification of the main elements of tax contingency and potentially conflicting operations with the Tax Administration, as well as preventive conciliation mechanisms (APV-APA among other programs).
										
											Collection figures and comparative analysis.

SECOND BLOCK. VAT.
										
											
										
											UNIT 1.
										
											General Background.
										
											Nature and scope of aplication.
										
											The taxable event.
										
											exemptions.
										
											Place of realization of the taxable event.
										
											Resolution of practical exercises.
										
											
UNIT 2.
										
											I accrue. General and special rules with specific reference to the billing rules of RD 1619/2012 of November 30.
										
											Tax base. General rule and special.
										
											The passive subject. Assumptions of investment of the passive subject.
										
											The tax rates.
										
											Deductions and refunds. General pro rata regime, special and differentiated sectors.
										
											Resolution of practical exercises.
										
											
UNIT 3.
										
											Special schemes.
										
											Formal obligations of taxpayers.
										
											Main aspects of management and liquidation of the tax.
										
											Collection figures and comparative analysis.

THIRD BLOCK. TAX PROCEDURE.
										
											
										
											UNIT 1.
										
											Tax procedures.
										
											 i. General principles.
										
											
										
											ii. Common rules on actions and procedures.
										
											
										
											Most common management procedures.
										
											 i. Procedure for the practice of returns.
										
											
										
											ii. Procedure initiated by declaration.
										
											
										
											iii. Data verification procedure.
										
											
										
											IV. Checking procedure values.
										
											
										
											v. Limited verification procedure.
										
											
										
											Inspection Procedure.
										
											 i. General disposition.
										
											
										
											ii. Inspection actions. Faculties. Duration and modus operandi.
										
											
										
											Collection Procedure.
										
											 i. General disposition.
										
											
										
											ii. Enforcement procedure.
										
											
										
											iii. Procedure against managers and successors.
										
											
										
											Tax violations and penalties. Most common offending types. Subjective elements of infraction.
										
											Special review procedures. Filing deadlines and characteristics.
										
											 i. Review of null and void acts.
										
											
										
											ii. Declaration of lesividad of annulable acts.
										
											
										
											iii. Revocation.
										
											
										
											IV. Error rectification.
										
											
										
											v. Return of improper income.
										
											
										
											Appeal for replacement and economic-administrative claims. Study of the procedural itinerary of appeals and claims in administrative channels, as well as of the different executive and advisory bodies for the application of taxes. Binding Consultations of the Central Administrative Economic Court and General Directorate of Taxes.
										
											Study and analysis of the most relevant jurisprudential pronouncements on the different matters of the program, with special attention to the applicable appellate jurisprudence in force of the Supreme Court in contentious-administrative matters.
										
											Main judgments of the National High Court and Superior Courts of Justice of the Autonomous Communities.
										
											Resolution practical case deliverable.