1. Nature, object and territorial scope of tax

2. Subject-to-tax provisions: material, personal and temporal aspects 

3. Definition and determination of different sources of taxable income: income from work, income from capital, income from economic activities, capital gains and losses (tax base)

4. Income from economic activities: determination of net income
4.1. Normal direct estimation
4.2. Simplified direct estimation
4.3. Objective estimation

5. Special valuation rules

6. Income integration and compensation

7. Tax basis: reductions in the tax base

8. Personal and family minimum

9. Calculation of tax: state and regional quotas; deductions applied to quotas

10. Taxation of the family unit

11. Special regimes

12. Tax management: payments on account

1. Regulations, nature and scope

2. Taxable event

3. Taxable person

4. Tax base
4.1. Concept and determination 
4.2. Book income and tax income: off-balance sheet reconciliations 
4.3. Depreciation and amortisation
4.4. Adjustments due to impairment and provisions
4.5. Non-deductible expenses
4.6. Valuation rules
4.6.1. General rule and special rules
4.6.2. Exemption of dividends and capital gains
4.6.3. Related party transactions
4.6.4. Limitation on the deduction of financial expenses
4.6.5. Temporary allocation of income and expenses
4.7. Compensation for negative tax bases

5. Tax period and accruals

6. Tax type and quota
6.1. Tax type and total tax due
6.2. Deductions to avoid double taxation
6.3. Deductions to encourage certain activities

7. Special regime: small companies

8. Tax management: payments on account

1. Regulations and scope

2. Taxable event
2.1. Provision of goods and services
2.1.1. General concepts and specific cases
2.1.2. Own consumption
2.1.3. Non-liability
2.2. Intra-community acquisitions
2.2.1. Intra-community operations
2.2.2. Concept of acquisitions and integral elements
2.3. Imports

3. Exemptions
3.1. Limited exemptions 
3.2. Full exemptions 

4. Place of taxable event
4.1. Provision of goods
4.2. Provision of services

5. Accruals

6. Tax base
6.1. General rule 
6.2. Special rules
6.3. Modification of tax base 

7. Taxable person
7.1. Concept: modalities 
7.2. Impact

8. Tax rates

9. Deductions 
9.1. Requirements 
9.2. Exemptions and restrictions on right to deduct 
9.3. Exercising the right to deduct 
9.4. Deduction in different sectors of activity
9.5. Pro-rata rule 
9.5.1. General pro-rata 
9.5.2. Special pro-rata 
9.5.3. Special deduction applicable to investments

10. Refunds