Higher course in Canarian taxation of the natural and legal person IRPF and IGIC

The Canarian archipelago presents a special economic-fiscal regime due to its history, based on commercial import and export freedom, as well as non-application monopolies or customs and fiscal franchises on consumption. Therefore, VAT does not apply in this territory, but has its own indirect imposition tax, the Igic Canario. Regarding the direct imposition, the IRPF, as a tribute partially assigned to the Autonomous Communities, presents in the Canary Islands, among other own regulations, a series of deductions that allow reducing the tax burden of the Canarian taxpayer.

- Acquire the necessary knowledge about the regulatory regulations of the Income Tax of natural persons, as well as the IGIC Canario. - Know in detail the spatial scope of application of the IGIC and the determination of the taxable event. - Identify the taxpayer of the operations carried out and the responsibility against indirect taxation. - Know the different tax types in relation to the IGIC, from 0% to the increase. - Know the autonomous scale applicable to the general liquidable base of the IRPF for the Canarian taxpayer. - Learn to liquidate and manage the income tax of natural persons, as partially assigned taxes to the Autonomous Communities.

- Fiscal advice expert of the natural and legal person. - Tax Advisor on Tax Responsibilities in relation to the IGIC and IRPF. - Lawyer/manager or accounting in the accounting and fiscal department. - Consultant in commercial operations with the Canary Islands.

This training in relation to the management and liquidation of IRPF and IGIC taxes, aims to explain, from a theoretical-practical point, the most important and present aspects in compliance with tax obligations to take into account when presenting and attending to the taxation of these two taxes, based on the location of the taxpayer or the identification of the taxpayer.

This expert Canarian Taxation course of the natural and legal person: IRPF and IGIC, dedicated to the practical application of the Irf and the IGIC, is directed professionals in the fiscal sector who carry out commercial operations in the Canarian archipelago or outside the same, as well as to fiscal advisors, managers and, in general, professionals dedicated or who want to devote themselves to the management and settlement of taxes or that they simply wish to know the practical operation of these two taxes, the obligations and norms to take into account their settlement.

This training is not included in the scope of official regulated training (Infant Education, Primary Education, Secondary Education, Official Professional Training FP, Baccalaureate, University Degree, Official University Master and PhD). It is therefore a complementary and/or specialization training, aimed at acquiring certain skills, skills or aptitudes of a professional nature, being able to be barely as merit in workbags and/or opposition competitions, always within the complementary training section and/or continuous training being always essential to review the specific requirements of the public labor stock of the public labor stock market.