Fiscal Accounting Expert Course: VAT and Societies

The new regulations, both fiscal (Company Tax Law) and accounting (ICAC resolution) makes a review of the accounting tax problem, until now regulated in the 13th Standard of the General Accounting Plan. We review in this course the fundamental aspects of this standard and introduce the novelties produced after the aforementioned reforms. Likewise, in accounting study and training, in many occasions the fiscal development of taxes such as companies or that of added value are treated superficially, when their casuistry can be much more varied. This course is intended to expand the possible cases that the student can be found in their working life and deepen topics that require superior knowledge.

- Learn to make adjustments on the accounting result to reach the tax tax base in terms of permanent and temporary differences. - Analyze tax regulations to understand the concept of negative tax bases, exemptions and bonuses and carry out their accounting notes. - Review the accounting regulations on the added value taxes that allow operations that affect daily accounting. - Offer the student the necessary tool for the treatment of the pro rata, both in the goods of a circulating and in the investment goods. - Understand what self -consumption is and its affectation to accounting notes. - Analyze operations and transactions in foreign trade and register its tax involvement in the daily book.

Aimed at both accounting professionals and graduates / graduates in law and administration and management of business or people who have knowledge in accounting and taxation and wish to deepen the accounting aspects of taxes.

This course aims to train the student in the necessary aspects for the understanding of the two essential taxes in the scope of the company such as the Corporation Tax and the Value Added Tax, in its accounting part. The student will learn to carry out the necessary accounting notes during the year regarding VAT supported and impact and payments on account of the Corporation Tax. Upon closing, the current and deferred tax can distinguish and write down, being prepared at all times for its accounting, regardless of the possible fiscal reforms that may arise.

Aimed at both accounting professionals and graduates / graduates in law and administration and management of business or persons who have knowledge in accounting and taxation and wish to deepen the accounting aspects of both taxes. Also addressed to self -employed who manage the accounting aspects of their own activity.