{"id":23383,"date":"2025-01-24T11:52:26","date_gmt":"2025-01-24T11:52:26","guid":{"rendered":"https:\/\/abexis.es\/index.php\/product\/fiscalidad-basica-irpf-iva-is\/"},"modified":"2025-06-16T12:08:03","modified_gmt":"2025-06-16T12:08:03","slug":"fiscalidad-basica-irpf-iva-is","status":"publish","type":"product","link":"https:\/\/abexis.es\/index.php\/product\/fiscalidad-basica-irpf-iva-is\/","title":{"rendered":"FISCALIDAD B\u00c1SICA. IRPF, IVA, IS"},"content":{"rendered":"<p>1. Introducci\u00f3n al sistema tributario espa\u00f1ol<br \/>\n 1.1. El sistema tributario espa\u00f1ol<br \/>\n 1.2. Fuentes del derecho tributario<br \/>\n 1.3. Elementos de la relaci\u00f3n jur\u00eddico tributaria<br \/>\n 1.4. Financiaci\u00f3n de los entes p\u00fablicos<br \/>\n 1.5. Sistema fiscal espa\u00f1ol<br \/>\n 1.6. Derechos y garant\u00edas de los contribuyentes<br \/>\n 1.7. Eficacia de las normas tributarias<br \/>\n 1.8. Principios impositivos<\/p>\n<p> 2. Impuesto sobre la Renta de Personas F\u00edsicas (IRPF) I<br \/>\n 2.1. Naturaleza, objeto y \u00e1mbito de aplicaci\u00f3n<br \/>\n 2.2. Elementos b\u00e1sicos de impuesto<br \/>\n 2.3. Rendimientos del trabajo personal<br \/>\n 2.4. Rendimientos de capital<br \/>\n 2.5. Rendimientos de capital inmobiliario<br \/>\n 2.6. Rendimientos de capital mobiliario<br \/>\n 2.7. Rendimientos de actividades econ\u00f3micas<br \/>\n 2.8. Ganancias y p\u00e9rdidas patrimoniales<\/p>\n<p> 3. Impuesto sobre la Renta de Personas F\u00edsicas (IRPF) II<br \/>\n 3.1. Base imponible<br \/>\n 3.2. Base liquidable<br \/>\n 3.3. Cuota \u00edntegra<br \/>\n 3.4. Cuota l\u00edquida<br \/>\n 3.5. Cuota diferencial<br \/>\n 3.6. Gesti\u00f3n del impuesto<\/p>\n<p> 4. Impuesto sobre el Valor A\u00f1adido (IVA) I<br \/>\n 4.1. Introducci\u00f3n<br \/>\n 4.2. Naturaleza y \u00e1mbito de aplicaci\u00f3n<br \/>\n 4.3. Operaciones interiores: entregas de bienes y prestaciones de servicios<br \/>\n 4.4. Adquisiciones intracomunitarias<br \/>\n 4.5. Importaciones de bienes<\/p>\n<p> 5. Impuesto sobre el Valor A\u00f1adido (IVA) II<br \/>\n 5.1. Tipos de gravamen<br \/>\n 5.2. La cuota<br \/>\n 5.3. Deducciones<br \/>\n 5.4. Regla de prorrata<br \/>\n 5.5. R\u00e9gimen de deducciones en sectores diferenciados<br \/>\n 5.6. Deducciones anteriores al comienzo de las actividades<br \/>\n 5.7. Regularizaci\u00f3n de deducciones por bienes de inversi\u00f3n<br \/>\n 5.8. Obligaciones formales<br \/>\n 5.9. Facturaci\u00f3n<br \/>\n 5.10. Documentos contables<br \/>\n 5.11. Liquidaci\u00f3n del impuesto<br \/>\n 5.12. Reg\u00edmenes especiales<\/p>\n<p> 6. Impuesto de Sociedades (IS) I<br \/>\n 6.1. Hecho imponible y sujeto pasivo<br \/>\n 6.2. C\u00e1lculo de impuesto de sociedades<\/p>\n<p> 7. Impuesto de Sociedades (IS) II<br \/>\n 7.1. Retenciones y pagos a cuenta<br \/>\n 7.2. El \u00edndice de entidades<br \/>\n 7.3. Declaraciones<\/p>\n<p> 8. Transmisiones Patrimoniales<br \/>\n 8.1. Introducci\u00f3n<br \/>\n 8.2. Impuesto sobre transmisiones patrimoniales onerosas<br \/>\n 8.3. Impuesto sobre operaciones societarias<br \/>\n 8.4. Impuesto sobre actos jur\u00eddicos documentados<br \/>\n 8.5. Disposiciones comunes<\/p>\n<p> 9. Impuesto de sucesiones y donaciones<br \/>\n 9.1. Introducci\u00f3n<br \/>\n 9.2. Disposiciones generales<br \/>\n 9.3. Obligaciones formales<br \/>\n 9.4. Gesti\u00f3n del impuesto<br \/>\n 9.5. Herencias, legados y dem\u00e1s t\u00edtulos sucesorios<br \/>\n 9.6. Donaciones y negocios jur\u00eddicos gratuitos e \u00ednter vivos<br \/>\n 9.7. Seguros de vida<\/p>\n<p> 10. Tributos Locales<br \/>\n 10.1. Introducci\u00f3n<br \/>\n 10.2. Impuesto sobre bienes inmuebles<br \/>\n 10.3. Impuesto sobre actividades econ\u00f3micas<br \/>\n 10.4. Impuesto sobre veh\u00edculos de tracci\u00f3n mec\u00e1nica<br \/>\n 10.5. Impuesto sobre construcciones instalaciones y obra<br \/>\n 10.6. El impuesto sobre el incremento de valor de los terrenos de naturaleza urbana<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conocer el funcionamiento del Sistema Tributario Espa\u00f1ol en lo referente a Impuesto de Sociedades, IVA, IRPF, Impuesto de Sucesiones y Donaciones, Transmisiones Patrimoniales y Tributos locales. <\/p>\n<p> Aprendizaje de los conceptos b\u00e1sicos necesarios para el ejercicio tanto profesional como personal en el \u00e1rea fiscal.<\/p>\n","protected":false},"featured_media":23320,"template":"","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":""},"product_brand":[],"product_cat":[34],"product_tag":[],"class_list":["post-23383","product","type-product","status-publish","has-post-thumbnail","product_cat-administracion-y-gestion","first","instock","virtual","taxable","purchasable","product-type-simple"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FISCALIDAD B\u00c1SICA. 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