Course on Asset Taxation in IRPF Online

General

Read more about this program on the institution's website

Program Description

  • Dates: From 03/08/2021 to 03/21/2021
  • Place: Online
  • Duration: 2 weeks
  • Price: € 240

income tax, calculation, calculate

Presentation

Taxation has always been one of the key aspects when it comes to making investment decisions by individuals.

It is not risky to say that a part of the citizens is unaware of the taxation of many of the products that make up their assets, be these financial assets, real estate or any other investment vehicle.

It is precisely this ignorance that leads many to not be able to carry out adequate tax planning of their investments, which does not mean maximizing financial-tax profitability, especially if the effect of inflation and the loss of purchasing power are taken into account. that it produces.

Addressed to

This course is aimed at all those individuals who wish to know in depth, in a simple way and through examples, what is the taxation of the main products in the national market. We will focus on the Personal Income Tax, and we will analyze the regulations of the State Tax Administration Agency, AEAT. Therefore, in this course, the taxation to which the taxpayers of: Álava, Vizcaya, Guipúzcoa and Navarra are subjected are excluded.

objective

As mentioned in the presentation, it is a course that covers the analysis of the taxation of financial, real estate or alternative assets.

This learning is done through first, seeing in a general way the tax scheme of the AEAT, later in a synthesized way but covering all the characteristics, a brief presentation of what the personal income tax is is made. Subsequently and by means of files and practical developments, the taxation of each of the assets, instruments or investment vehicles existing in Spain and that monopolize the greatest interest is seen.

Each exhibition is developed through a file, synthesized but covering all the characteristics, ending with a series of examples. Examples, some of which are seen in class or are made available to students through an exercise booklet, so that in this way and with their own effort and study they can better understand the notions seen and exposed in the online sessions .

In all cases, the program includes the description and analysis of bank assets –the so-called bank liabilities-; Basic financial assets: monetary assets, fixed income, variable income, shares and real estate investment –direct and indirect-. Next, with the same scheme, the most popular investment products are seen: investment funds, advisory contracts, asset management contracts, life-savings insurance policies and finally, social security products.

In all cases, a formalized and standardized scheme will be followed that responds to the following development: definition, fiscal characteristics and taxation, as well as other aspects that are not often highlighted or manifested but are nevertheless basic and key.

Temary

Module 1: Introduction to the tax system

1. Direct taxes

  • Wealth tax, IPP
  • Inheritance and gift tax, ISD
  • Personal income tax, IRPF
  • Non-resident income taxes, IRNR

2. Indirect taxes

  • Value added tax, VAT
  • Special taxes
  • Asset transfer taxes and documented legal acts, ITP and AJD

Module 2: Introduction to Personal Income Tax

1. Definition and characteristics

2. Tax bases and basic concepts

  • General Tax Base
  • Savings Tax Base

3. Strategic considerations on personal income tax and taxation

Module 3: The taxable person and the taxation of their income in IRPF

1. Bank deposits

2. Financial assets

  • Fixed rent
  • Equities

3. Financial instruments

  • Futures and forward
  • Options and warrants

4. Collective Investment Institutions

5. Social Security

  • Plans and pension funds
  • Insured Pension Plans
  • Life Insurance for professional commitments

6. Life insurance

  • Risk
  • Savings and mixed
  • insurance
  • Immediate life annuity insurance
  • Immediate temporary income insurance

7. Tax-subsidized products

  • CIALP
  • SIALP
  • PIAS

8. Other services

  • Financial advisory contracts
  • Financial management contracts

9. Taxation for over 65s and 70s, subject to legal limitations.

Module 4:

  • Art
  • Antiques
  • Gold and coins for investment
  • Seals
  • Foreign exchange
  • Cyber currencies

Module 5:

  • Taxation of the habitual residence
  • Taxation for renting a home
  • Housing transmission
  • Special cases to consider in the taxation of personal income tax
  • Taxation of the habitual residence for people over 65
  • Reverse Mortgage
  • Taxation of parking spaces: Leasing. Transmission
  • Commercial premises: Leasing. Transmission

For a better understanding of the topics covered, a battery of practical examples will be made, with their proper solution proposal.

Observations

The course lasts two weeks in which the student and the teachers are in contact at all times.

The structure of the course is as follows:

  • The students will have the complete documentation in PDF format, so that they can have it printed at the time of class and it will be easier for them to follow it.
  • Each week there will be two classes.
  • On Tuesdays and Thursdays there will be an Online session from 8:00 p.m. to 10:00 p.m., in which the documentation corresponding to the current week will be explained in depth and practical examples of all the concepts studied will be given.
  • These sessions will be recorded and posted in the virtual classroom. In this way, if a student misses a live session or wants to watch it again, they can do so at any time.
  • Before the next class, the student must review and study the documentation. All questions that arise must be exposed in the "Forum of doubts".
  • The rest of the week the student will be able to use it to work on the documentation and the "optional" practical exercises that will be made available to them, the "Forum of doubts" still available.
  • During the week all doubts raised through the forum will be resolved, so that all students can see them and learn from them.
  • Instituto BME will issue a certificate of having been enrolled in the course to all participants. In the event that you want to obtain a certificate of achievement of the course, you must pass a short test.

On the Friday of the week prior to the start of the course, you will receive by email the password to access the classroom where you can download the course documentation and an explanatory document on the operation of the platform.

In addition to the documentation carried out for the course, teachers may add any additional documentation they deem appropriate in order to improve learning and understanding. This additional documentation will allow all those students who want to go even deeper into the topics covered, also having a much broader vision.

Last updated Dec 2020

About the School

Instituto BME es el centro de formación de Bolsas y Mercados Españoles (BME), el cuarto operador de mercados en Europa. Se constituye en 2005 continuando con la labor de difusión llevada a cabo desde ... Read More

Instituto BME es el centro de formación de Bolsas y Mercados Españoles (BME), el cuarto operador de mercados en Europa. Se constituye en 2005 continuando con la labor de difusión llevada a cabo desde 1990 por Instituto MEFF, como reflejo en el ámbito de la formación del proceso de integración del conjunto de mercados de valores y sistemas de compensación y liquidación existentes en España. Read less