Ilmo. Mr.: The Order of the Ministry of Finance of January 31, 1978 ("Official State Gazette" of February 18), regulates the selective tests for obtaining the additional diploma of Auxiliary Inspection, for officials of the Special Body of Management of the public finances included in Annex II the tax law programme (special part).

The special reform carried out after the publication of this Order and the modification of the tax law advise an adaptation of this program to the current regulations.

In its virtue and previous favorable report of the Superior Commission of Personnel.

This Ministry has had the right to replace Annex II of the Order of 31 January 1978, which regulates the selective tests for obtaining the additional diploma of auxiliary inspection, by the accompanying annex to the present Order.

What I communicate to V. I. for your knowledge and other effects.

God save V. I. many years.

Madrid, July 29, 1981.-P. D., Deputy Minister of Finance, Arturo Romani Biescas.

Ilmo. Mr Deputy Minister for Finance.

ANNEX II

Tax Law Program (Special Part)

Topic 1. Direct taxation system: structure.

Topic 2. Indirect taxation system: structure.

Topic 3. Local tribute of a real nature: the fixed quota of the Rustic and Pequaria Territorial Contribution: background. Taxable person, bases Imposable and liquidable and tax liability.

Topic 4. Local tribute of a legal nature: Urban Territorial Contribution: background. Taxable fact, cadastral value and cadastral income, taxable person, taxable and liquidable bases, tax period and tax liability, with special reference to Royal Decree-Law 11/1979 of 20 July.

Topic 5. Local tribute of real character: the tax license of the Industrial Tax: background. Taxable fact, taxable person, period Impositive, accrual of the fee and tax liability, with special reference to the Royal Decree-Law 11/1979, of July 20.

Topic 6. Local tribute of a real nature the Tax License of Industrial Tax: regime of the activities of manufacture of the construction, transport and of the spectacles. Treatment of commercial activities: classes. Unit of local population bases, concurrency of activities and operations of remission, with special reference to the additional provisions of Royal Decree-Law 11/1979, of July 20.

Topic 7. Local tribute of a real nature: the Tax License of the Tax on the Income of Personal Work: background. Taxable fact, taxable person, tax period and accrual of the fee and tax liability, with special reference to the additional provisions of Royal Decree-Law 11/1979 of 20 July.

Topic 8. Corporation tax, according to Law 61/1978, of 27 December: concept and nature. Taxable event, taxable person, tax domicile. Tax period and accrual of the tax. Tax transparency regime. Exemptions and retentions.

Topic 9. The Company Tax, according to Law 61/1978, of 17 December: tax base, general rules on income and payments. Increases and decreases in heritage. Redemptions: Tax Regime. Investments: Tax Regime.

Topic 10. Corporation Tax, according to Law 61/1978 of 27 December: Tax Debt. Bonuses and deductions. Formal obligations and settlement.

Topic 11. The Tax on the Income of the Physical Persons, according to Law 44/1978, of 8 September: concept nature and scope of application. The Imposable fact: concept. The taxable person, personal and real obligation to contribute. Habitual residence.

Topic 12. Tax on the Income of Physical Persons according to Law 44/1978 of 8 September: taxable amount. Criteria for the allocation of corporate income under tax transparency. Income determination: income from work, its consideration and net income. Returns on real estate and furniture, its concept and net return.

Topic 13. The Income Tax of the Physical Persons, according to Law 44/1978, of 8 September: determination of the income. Returns from business, professional and artistic activities, their concept, consideration and determination of net performance. Depreciation: its concept, consideration and limits.

Topic 14. The Tax on the Income of the Physical Persons, according to Law 44/1978, of a September: increases and decreases in property and compensation of losses, their concept and norms for their determination. Individual objective estimation, scope and limits of application, formal obligations to be completed by the taxable person.

Topic 15. The Tax on the Income of the Physical Persons, according to Law 44/1978, of 8 September, period Impositive and accrual of the Tax. Determination of the full quota with special mention of the tax treatment of increases or decreases in property and irregular components. Deductions from the quota, concept and classification. Obligation to pay and transmit outstanding obligations. Competent jurisdiction.

Topic 16. The Tax on the Income of the Physical Persons, according to Law 44/1978, of 8 September: declaration of the duty to declare and classes of declaration. Holds: required to retain and calculate retention. Payment fractionation: Obligated to split payment and its determination. Trade returns. Penalties and surcharges.

Topic 17. The Extraordinary Tax on the Heritage of the Physical Persons: nature, taxable fact, taxable person, taxable and liquidable bases and tax liability. Assessment of the elements of the assets.

Topic 18. The General Tax is over the Successions: nature, taxable fact, taxable person, tax base, presumptions, accrual of tax and tax liability on purchases mortis causa. The verification of values in the Tax on Successions. Reference to the Tax on the Goods of Legal Persons.

Topic 19. The Tax on the Transfer of Property, according to Law 32/1980, of 21 June: nature, taxable fact, taxable person, tax base and tax liability. The tax on legal instruments Documented: taxable fact, taxable person, taxable amount. Rules on settlement and payment.

Topic 20. The General Tax on the Traffic of Enterprises, with the amendments introduced by Law 6/1979 of 25 September: taxable fact, temporary and territorial application. Taxable person and impact of the tax. Notion of tax base and tax liability.

Topic 21. The Tax on the Traffic of Enterprises, with the modifications introduced by Law 6/1979 of 25 September: regime in this tax of the operations of manufacturers or industrialists and wholesalers, of the execution of works, of the lease of goods and the provision of general and special services. Taxation of other typical operations.

Topic 22. The Tax on the Luxury, with the modifications introduced by Law 6/1979, of September 25: taxable fact, taxable person and impact of the Tax. Tax accrual, tax base and tax liability. Idea of the general procurement regime (Articles 17 to 33 of the recast text).

Topic 23. Law 39/1979 of 30 November on Excise: Nature and special scope. Tax on ethyl alcohol and alcoholic beverages: taxable fact, taxable person and taxable amount. Tax on oil, on derivatives and the like: taxable fact, taxable person and taxable amount. Levy on prices of non-wine alcohols. Taxable fact, taxable person and taxable amount.

Topic 24. The Income of Customs, nature and concepts he understands. General rules of application, with special reference to the value in Customs, Notion of the Inland Gravel Compensation Tax. The notion of tax relief for export.

Topic 25. Tax Rates: concept, taxable person, collection and management. Notion of the main elements of the fees collected in the corresponding Recast Law.

Topic 26. Historical background of the Tax Inspectorate. Organisation and functions of the Central Inspectorate. The National Inspection. Regional, Financial and Tax Inspections: Your organization.

Topic 27. Bodies that make up the Public Finance Inspectorate. Functions that you have assigned with special consideration of the specialty of the Auxiliary Inspection. Professional deontology.

Topic 20. Organization of Information Services in the Ministry of Finance. The Data Processing Center: organization and functions. The peripheral organs of Informatics.

Topic 29. The registry and fiscal censuses: enumeration, conservation and utilization.

Topic 30. Formalisation of the inspection activities. The pre-constituted test. Acts subscribed to the conformity of the taxable person. Its effects.

Topic 31. Formalisation of the inspection activities. Minutes of disconformity. Its effects and processing. Refusal of the taxable person to subscribe to the minutes and other documents of the Inspectorate.

Topic 32. The public complaint. Rules that regulate it. Duties and rights of complainants. The insolvency proceedings: processing and verification of the inspector.

Topic 33. The Inspectorate of General Taxes on Successions. Heritage transmissions and documented legal acts. The previous and final minutes in these taxes.

Topic 34. The tax investigation in the companies excluded from the single objective estimation scheme. The cross control.

Topic 35. Dependency on relationships with taxpayers: organization and functions. Consortia for the Management and Inspection of Territorial Contributions (Royal Decree-Law 11/1979 of 20 July).