Synthesis test 2021/22-1

Subject Code Date Start Time

Business taxation 71.514 8/1/2022 17:00

!!! This test can only be taken by students who have passed
the continuous evaluation

This statement also corresponds to the following subjects:

 21,416 - Tax system

Test technical sheet

 You do not need to write your name. Once the final test has been solved, only documents in .doc, .docx
(Word) and .pdf formats are accepted.
 Check that the code and name of the subject correspond to the subject for which you have enrolled.
 Total time: 1 hour Value of each question: 2,5 puntos
 Can any material be consulted during the synthesis test? SÍ What materials are allowed? Normativa
y material de la asignatura
 Can a calculator be used? SÍ What type? NO PROGRAMABLE
 If there are multiple choice questions, do they discount wrong answers? NO How much?
 Specific indications for carrying out this synthesis test:

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 Synthesis test 2021/22-1
Subject Code Date Start Time
Business taxation 71.514 8/1/2022 17:00

Statements

Question 1. Introduction to the world of taxation

Taxes are an important instrument of economic policy, since they can favor the carrying out of activities that
the State considers worthy of stimulus.

to) Give an example of tax measures in which this function is evident.

b) Say what tax principles these measures are intended to favor, briefly defining them.
c) Say which tax principles may be harmed by these measures, briefly defining them.

Question 2. Personal income tax

Ms. Marta was divorced with effect on February 1, 2020, and was assigned sole custody of the couple's only
child, 12 years old. The divorce agreement, approved by the court, contemplates a compensatory pension in
favor of Ms. Marta, of 500 euros per month, and alimony for her son, of 800 euros per month.

to) Can you continue making the joint declaration, as you did in previous years?
b) How should compensatory pension and alimony be taxed?
c) The agreement agreed to award Ms. Marta's ex-husband the habitual residence, which was the
joint property of the two spouses. For the transfer of the undivided half of this property,
compensation was agreed in favor of Ms. Marta of 100,000 euros, to be collected 50,000 euros on
February 5, 2020 and the remaining 50,000 on February 5, 2022. The transmission has produced a
gain taxable to personal income tax. Do you have to declare it in the 2020 personal income tax
return?

Question 3. Corporate tax

The company PREPAGADORA, SL had a turnover of 25,300,000 euros in 2020. In the months of January,
February and March 2021 it has a result before taxes of 1,300,000 euros, and there is no adjustment
assumption. It has negative tax bases pending compensation of 2,100,000 euros.

Calculate:

to) The first installment payment of 2021 that would correspond by applying the calculation established
in the law, taking into account the negative bases and the limit applicable to its compensation.
b) The minimum payment, according to what is established in additional provision 14 of the Corporate
Tax Law.

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 Synthesis test 2021/22-1
Subject Code Date Start Time
Business taxation 71.514 8/1/2022 17:00

Question 4. VAT

The company CONSULTING, SL, provides advisory services to companies in the following territories:

- Spanish peninsular territory.

- Canary Islands.
- Countries from the rest of the European Union.
- Countries outside the European Union.

Likewise, it has made purchases of goods from companies in the four different territories mentioned.

to) It explains how the services provided and purchases made in each of the four territories are
classified for VAT purposes.
b) Indicates the effect that the services provided and the purchases made will have on the output VAT
and/or the deductible VAT, in each of the four territories.

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