EXT_ocw_dertributa_01: 6. La relación jurídico-tributaria. El hecho imponible

6. La relación jurídico-tributaria. El hecho imponible

Click Tema_06.sincolor.ppt link to view the file.

◄ 5. Los ingresos públicos. Los tributos

7. Los obligados tributarios (I). Contribuyente; sustituto; obligados a realizar pagos a cuenta; obligados a repercutir ►

¿NECESITAS AYUDA?

CAU Campus Virtual

campus.virtual@uca.es

Horario de 9:00 a 14:00 L-V
956 01 67 55

Canal YouTube

Dirección General de Transformación Digital
Vicerrectorado de Transformación para la Universidad Digital

This website, like most websites, uses cookies to improve and optimize the user experience.

Below you will find detailed information about what cookies are, what type of cookies this website uses, how you can disable them in your browser and how to specifically block the installation of third-party cookies.

What are cookies?

Cookies are files that websites or applications install in the browser or on the user's device during their journey through the pages of the site or by the application, and serve to store information about your visit.

Like most sites on the internet, this site uses cookies to:

Ensure that the pages can work correctly.
Store the preferences, such as the language you have selected or the font size.
Know the user's browsing experience.
Collect anonymous statistical information, such as what pages the user has visited and how long they have stayed on the website.

The use of cookies allows optimizing navigation, adapting the information and services offered to the interests of the user, to provide a better experience whenever you visit the website.

This website uses cookies to operate, adapt and facilitate the user's navigation as much as possible.

Typology, purpose and operation

Cookies, depending on their permanence, can be divided into session or permanent cookies. The first ones expire when the browser is closed. The second ones expire when the objective for which they serve is fulfilled (for example, so that the user remains identified in the website) or when they are manually deleted.

Additionally, depending on its purpose, cookies can be classified as follows:

Strictly necessary (techniques): These are essential for the proper functioning of the page. They are usually generated when the website is accessed or logged in and used to identify you on the website with the following objectives:
- Keep you identified so that if you leave the website, the browser or the device and at another time you access the website again, you will still be identified, facilitating your browsing without having to re-identify yourself.
- Check if you are authorized to access certain services or areas of the website.
Performance: They are used to improve the browsing experience and optimize the operation of the website, such as storing service configurations.
Geo-location: These cookies are used to find out in which country or region the user is when they access a website service in order to offer content or services appropriate to their location.
Analytics: They collect information about the user's browsing experience on the website, usually anonymously, although sometimes they also allow the user to be uniquely and unequivocally identified in order to obtain reports on the interests of the user. the services offered by the website.

Disable the use of cookies

If the user so wishes, it is possible to stop accepting browser cookies, or stop accepting the cookies of a particular service.

All modern browsers allow you to change the cookie settings. These settings are usually found in the "Options" or "Preferences" of the browser menu.

The user may, at any time, disable the use of cookies on this website by:

The browser settings, for example:
- Google Chrome: http://support.google.com/chrome/bin/answer.py?hl=es&answer=95647
- Internet Explorer: http://windows.microsoft.com/es-es/windows7/how-to-manage-cookies-in-internet-explorer-9
- Mozilla Firefox: http://support.mozilla.org/es/kb/habilitar-y-deshabilitar-cookies-que-los-sitios-we
- Apple Safari: http://support.apple.com/kb/ph5042
Other third-party tools, available on-line, that allow users to detect cookies on each website they visit and manage their deactivation (for example, Ghostery: http://www.ghostery.com/privacy-statement).

What happens when you disable cookies?

Some features and services may be disabled or have a different behavior than expected, for example, remain identified or receive information directed to your location, among others.

If you disable the use of cookies on this website it is likely that you will no longer be able to access certain areas of the website or that your browsing experience will be significantly degraded.

cookies used on this website

Below is a table with the cookies used on this website, incorporating a criterion of "level of intrusiveness" supported on a scale of 1 to 3, in which:

Level 1: corresponds to cookies strictly necessary for the provision of the service requested by the user.
Level 2: corresponds to performance cookies (anonymous) necessary for the maintenance of content and navigation, of which it is only necessary to inform about its existence.
Level 3: corresponds to cookies managed by third parties that allow the user to follow up through websites that the University of Cádiz (UCA) does not own. Normally they correspond to analytical cookies where the user is identified in a unique and evident way.

Table of cookies used

Cookie	Duration	Type	Purpose	Intrusivity
CampusVirtualUCA	Session	Technical	Maintain a user's session	Level 1
_utma	2 years	Analysis	Internal measurement with Google Analytics	Level 3
_utmb	30 minutes	Analysis	Internal measurement with Google Analytics	Level 3
_utmc	Session	Analysis	Internal measurement with Google Analytics	Level 3
_utmz	6 months	Analysis	Internal measurement with Google Analytics and AdWords	Level 3

Additional guarantees and revocation of acceptance

Universidad de Cádiz (UCA) is not responsible for the content and veracity of the privacy policies of the third party components included in this website.

As an additional guarantee, the registration of cookies on this website may be subject to the acceptance of cookies by the user during the visit to the website, the installation or updating of the browser used, and this acceptance may be revoked at any time, through the content and privacy configuration options available already discussed in point 3 of this Cookie Policy, or through the link at the bottom of this page, once they have been accepted or rejected.

Update of the Cookies Policy

Universidad de Cádiz (UCA) can modify this Cookies Policy according to legislative or regulatory requirements, or with the purpose of adapting said policy to the instructions issued by the Spanish Data Protection Agency, for this reason users are advised that the visit periodically

When significant changes occur in this Cookie Policy, users will be informed through the web.