LESSON 1. PERSONAL INCOME TAX (IRPF).
1. Introduction.
2. Taxable persons.
3. The so-called «regimen de atribución de rentas».
4. Taxable income.
5. Exempt income.
6. Employment income.
7. Income from capital.
8. Business income.
9. Capital gains.
10. The determination of the tax base.
11. Personal and family allowances.
12. The calculation of the tax debt.
13. The result of the tax return.
LESSON 2. THE WEALTH TAX (IP).
1. Introduction.
2. The tax event and the tax exemptions.
3. The taxpayer: residents and non-residents.
4. The determination of the tax base.
5. The determination of the assessable tax base.
6. The determination of the tax debt.
7. The tax return. Formal issues.
LESSON 3. THE INHERITANCE AND GIFT TAX (ISD).
1. Introduction.
2. The tax event.
3. Taxable persons.
4. The determination of the tax base.
5. The determination of the assessable tax base.
6. The determination of the tax debt.
7. The tax return. Formal issues.
LESSON 4. THE TAX ON TRANSFERS OF PROPERTY AND OFFICIAL DOCUMENTS (ITPAJD).
1. Introduction.
2. The transfer tax.
3. The corporate transactions tax.
4. The tax on official documents.
5. Exemptions, deductions and allowances.
6. Administration.
LESSON 5. THE VALUE ADDED TAX (VAT).
1. Introduction.
2. Domestic transactions: supplies of goods and services.
3. Intra-Community acquisitions.
4. Imports.
5. Tax deduction.
6. Administration.
This handbook focuses on the Spanish tax system with the aim to facilitate its study when English is used as a Medium of Instruction (EMI) in courses of Tax Law. In particular, this book comprises five lessons, which have been developed in the context of the Tax Law II programme of the University of Alicante and that refer to: the personal income tax; the wealth tax; the inheritance and gift tax; the tax on transfers of property and official documents; and, the VAT.
The aim of this handbook is therefore to constitute a basis for the study of the Spanish tax system at the first education level of the European Higher Education Area. Therefore, it does not include an exhaustive review nor an in-depth analysis of the different taxes that form part of the Spanish tax system. On the contrary, a selection of those contents regarded as essential has been made for providing students with a general legal knowledge on the Spanish tax system and with an overview of direct and indirect taxes introduced at the state level.
