Chronicle of the Summer Course "The new taxation of income"

Abstract

The text summarizes the summer course “The New Taxation of Income,” held in Laredo in July 2007, which examined the reform introduced by Spain’s Law 35/2006 on Personal Income Tax. The sessions addressed the main changes in income taxation, including the dual tax system, savings income, movable and immovable capital income, capital gains and losses, image rights, pension plans, and stock options. The course emphasized both the improvements brought by the reform and the unresolved issues it raised, particularly regarding equity, neutrality, and legal complexity.