3.- THE REGIONAL TAXES Teaching unitCourses:SPANISH TAX SYSTEMYear: Year 2 of Bachelor's in LawDegree: Bachelor's in LawDescriptionIn this didactic unit the tax resources of Regional Treasury are examined, with special reference to own and assigned taxes.ObjectivesThe student will be able to recognize the importance of tax when doing any activity, both at the corporate level, and at personal level.The student will be able to apply in the legal and tax area, the main administrative doctrine, as well as the most relevant case law.The student will be able to achieve the necessary knowledge about compliance with the material and formal obligations in the field of taxation, especially through the use of new technologies.The student will be able to have a comprehensive overview of the various taxes that can affect an act, contract or transaction.SubjectsLecture topics3.1. THE REGIONAL TAX SYSTEM. SPECIAL REFERENCE TO THE REGIONAL OWN TAXES. 1.- The structure of the regional tax system. 2. The own taxes of the Autonomous Communities: A) The own taxes of the Autonomous Communities. B) The fees. Special analyses of the Generalitat Valenciana¿s fees. Differences with the public tariffs. C) The special levies.3.2. THE ASSIGNED TAXES (I). GENERAL ISSUES. 1.- The fiscal co-responsibility. 2.- Assignment of the State Taxes to the Autonomous Communities. Special reference to the assigned taxes to the Valencian Community Act: assigned taxes and connection points. 3.- The management of the assigned taxes. Special Analysis of the Valencian Tax Agency established in the Statute of Autonomy of the Valencian Community.3.3. ASSIGNED TAXES (II). THE PERSONAL WEALTH TAX. 1.- General Aspects. 2.- Tax event and exemptions. 3.- Modalities of liability. Taxpayer. 4.- Taxable base. 5.- Tax-free thresholds and net taxable base. 6-. Tax debt. 6.- Obligation to make a tax return. Tax management.3.4. ASSIGNED TAXES (III). THE INHERITANCE AND GIFT TAX. 1.- General aspects. Characteristics and nature of the tax. 2.- Territorial scope of application. Limited and unlimited tax liability. Special analysis of the points of connection. 3.- Taxable event. 4.- Taxpayer. 5.- Taxable base. Cumulation rules. Assessment. 6.- Net taxable base. Analysis of the reductions established by the state and regional legislation with particular reference to the reductions established by the Valencian regulations. 7.- Tax rates: scales of the tax. Tax due. The multiplier coefficients. 8.- Deductions to prevent international double taxation. 9.- The allowance on tax due under Valencian law. 10.- Compliance with the material and formal obligations. Use of the website of the Generalitat Valenciana in compliance with the obligations of the taxpayer.3.5. ASSIGNED TAXES (IV). THE TRANSFER TAX AND STAMP DUTY. 1.- General aspects and common rules. 2.- Tax regime of Asset Transfer Tax. 3.- Taxation of Corporate Operations. 4.- Tax aspects of the Documents: A) The notarial deeds. B) Commercial documents. C) The administrative documents. 5.- Common rules of the modalities of taxes. 6.- Compliance with the material and formal obligations. The use of new technologies in compliance with the substantive and formal obligations of the Transfer Tax and Stamp Duty.3.6. OTHER RESOURCES. 1.- The Sate taxes surcharges. 2.- The share in State revenue. 3.- The Inter-territorial Clearing Fund.Laboratory topicsResolution of case studies regarding the own taxes of the Autonomous Communities: scope of application and existing limits. Case studies related to the main assigned taxes to the Autonomous Communities: assessments of the IGT, Inheritance and Gifts modalities; issues regarding the TTSD and the interrelationship between its different modalities.