Discovering the Spanish Tax System

Overall practical cases and Personal Income Tax

Ana Cristina Mingorance Arnáiz , Begoña Barruso Castillo , Marta Gómez-Tembleque

This book is aimed at helping readers better understand the Spanish tax system. For this purpose, a set of exercises and practical cases are included. The authors, with over 20 years of teaching and professional experience, want to offer with this book a practical vision and examples of our tax system to help citizens understand the different taxes they must face. A detailed view of the personal income tax is also included. The ultimate goal is for users to understand the Spanish tax system and to learn/ solve practical personal income tax cases based on information provided by the Tax Agency (tax data) and additional information of which only the taxpayer is aware. Together with the personal income tax settlements, a number of practical cases have also been included, showing how the different incomes can be taxed. However, it intends to go one step beyond the simple knowledge of the tax assessment mechanics. Thus, along with the case studies of personal income tax clearance, already settled statements have been included in order for users, placed in the role of a Tax Inspector, to detect the mistakes that the citizen may have made when making their own statement. This activity helps acquire a better knowledge of the tax. Together with this, tax advice and planning, which are common practices that seek for citiizens to make optimal economic decisions to reduce their tax debt as much as possible, within the law, have been included in the book through a case-by-case approach where a number of possible alternatives are proposed.

Índice

Presentation. Practical Cases of the Spanish Tax System. Personal Income Tax (PIT) self-assessment: partial cases. Personal Income Tax (PIT) self-assessment: global cases. 4. Inspector for one day workshop. Issues to be able to make fiscal decisions.