TEST TRIBUTARIO-RESUMEN MARCOS

Financial resources received by the state to fund its activities and functions.

Covers the cost of an activity and stems from an individual's benefit for using public domain or carrying out a public activity.

The budget set by law to define each tax, whose realization gives rise to the primary tax obligation.

Direct taxes target a direct manifestation of the taxpayer's ability to pay, while indirect taxes fall on events that approximate this ability.

Obtained by subtracting the adjusted positive integral quota from the amount of the deduction for incentives to carry out certain activities.

The result of reducing the previous quota by the amount of withholdings and advance payments.

Calculated starting from the accounting result and subtracting non-deductible expenses.

The technique that records the effective depreciation of assets due to obsolescence.

Transactions between entities within the same corporate group.

Negative taxable bases can be offset against positive income earned by the same taxpayer without any time limit.

Partial allocation is allowed if the affected portion is suitable for use.

When at least 1 employee is employed with a full-time employment contract.

Expenses that are difficult to justify are reduced by 30%.

30% reduction is applied to income generated over 2 years.

The limit for a 60% reduction in the case of housing rental.

Gains and losses from asset transfers are included in the General Base instead of the Savings Base.

The transfer of a habitual domicile must be valued at $300,000 for the transaction to be exempt from taxes.

Individuals and legal entities subject to complying with tax obligations.

The taxpayer responsible for fulfilling the main tax obligation.

Required location of the taxpayer in their interactions with the tax authority.

Calculated by subtracting reductions from the taxable base.

The taxable subject is the one who bears the tax burden, while the taxpayer is subject to the formal and material obligations established by law.

The taxpayer's income, including all of their income, gains, and capital losses.

The calendar year, except in the case of death.

Expenses covering representation and expenses, but only if they do not exceed the regulatory limits.

Residing in Spain for over 183 days a year.

Income from capital property (intellectual and industrial property) only.

The last day of the calendar year or the date of death.