2. EL IMPUESTO SOBRE LA RENTA DE NO RESIDENTES Teaching unitCourses:INTERNATIONAL TAXATIONYear: Year 3 of Bachelor's in LawDegree: Bachelor's in LawDescriptionStudy of the Non-Resdient Income Tax.ObjectivesThe student will be able to see the strong emphasis given to taking appropriate measures in the field of international tax planning.The student will be able to acquire the knowledge necessary for compliance with the material and formal tax obligations in the field of international taxation.The student will be able to recognize the double taxation problems that can be generated in international transactions and the legal measures enabled for correct them.SubjectsLecture topics2.1.- ELEMENTOS PERSONALES. 1.- El concepto de residencia fiscal. La configuración del contribuyente en el Impuesto sobre la Renta de No Residentes. 2.- La opción para los contribuyentes residentes en otro Estado miembro de la Unión Europea. 3.- Otros elementos personales.2.1.- PERSONAL ELEMENTS. 1.- The concept of tax residence. The configuration of the taxpayer in the Non-Resident Income Tax. 2. The option for taxpayers resident in another Member State of the European Union. 3.- Other personal elements.2.3.- INCOME OBTAINED THROUGH A PERMANENT ESTABLISHMENT. 1.- Introduction. 2.- Definition of permanent establishment. 3.- Classes of permanent establishments. 4.- Taxation of permanent establishment. Previous aspects. Determination of the taxable base. The tax debt. Supplementary taxation. Deductions and allowances. Tax period and accrual. Accounting, registration and formal obligations. Payments in advance.2.4.- INCOME OBTAINED WITHOUT PERMANENT ESTABLISHMENT. 1.- Introduction. 2.- Taxation of work income. 3.- Taxation of income from real estate. 4. Taxation of income from economic activities. 5. Taxation of income from liquid capital. 6.- Capital gains. 7.- Declarations and formal obligations. Payments in advance.2.5.- THE SPECIAL TAX ON REAL ESTATE ASSETS OF NON-RESIDENT ORGANISATIONS. 1.- Real Estate subject to taxation. 2.- Exemption. 3.- Taxable base. 4.- Tax rate . 5. Deductibility. 6.- Accrual and declaration.Laboratory topicsResolution of practical cases of income obtained in Spain through a permanent establishment. The income obtained without a permanent establishment and its practical taxation. Settlements on the Special Tax on Real Property fo Non-Resident Organizations. Practical settlements of the Non-Resident Income Tax regarding EU citizens.