Engine turns over but doesn't seem to have spark at the plugs has been parked for a year what could the problem be?

Year make and model. Is the security light staying on/flashing? Pull a spark plug wire and see if it has spark. That could be a coil/s or crank sensor.

Could be IAC sensor maybe TPS sensor[RPM].

What happened? were you driving and it died or did you park it and then returned and it would not start?
also is the engine spinning and not starting or it does nothing?

last question you said you have spark and fuel, the spark was checked at the plugs ,all plugs? is it a 4 cylinder? and last thing , what was the fuel pressure reading?

spark plugs are deep in the head yet you should get all the the old fuel out first, stale fuel wont ignite and will also clogg fuel filter. you need a mix of atleast 70% new fuel even then its not good for the injecters. If its a manual gearbox a tow start is a quick fix although no go for auto's. cant be much wrong if car was fine when parked, plugs-fuel-filter and possibly fuel pump for sure. If that doesnt fix take plug out put in lead and crank engine to be sure you have spark even just put any plug you know works in lead leaving your plugs in engine just to check for spark y turning over engine looking for spark on plug good spark will be blue but any spark is good.

DID YOU GAP PLUGS CORRECTLY? CHECK TO MAKE SURE SPARK PLUG WIRES ARE IN RIGHT FIRING ORDER QUESTION DOES ENGINE TURN OVER LIKE IT WANTS TO START???? CHECK ALL FUSES SOME HAVE STARTER RELAY FUSES ALSO MAKE SURE TRANSMISSION IS FIRMLY IS PARK MAY HAVE A STARTER SAFETY RELAY CAR WONT START UNLESS PARK IS ACHIEVED.....GOOD LUCK

Seems like the knock censor

Sounds to me like the starter or starter relay, OR did you check all the fuses? When the starter doesn't click or turn over the engine it is likely a problem with it or the power supply to it. Start with the easy thing. check the fuses, then the relay.
The P0300 is usually caused by something other than the spark plugs or coils. A fuel/oxygen sensor can cause this code. I would say that doesn't have anything to do with not starting.
Good luck.

Thanks for using FixYa.

Gaker

Car not starting or turning over indicates towards multiple possibilities. It can be issue with battery or weak battery. But if battery checks out ok, then it can be starter issue or faulty alternator or problem with low fuel pressure or no spark at spark plugs due to dirty spark plugs or faulty ignition coil or injectors getting cracked or dirty and needs to be cleaned.

To confirm the problem, the basic troubleshooting is required.

Click this link below and follow the troubleshooting:------

http://technoanswers.blogspot.in/2012/02/car-starting-issues.html

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This will help.

Thanks

do a fuel pressure test and check for injector signal wiith a noid light

The engine does need to be shifted to replace the rear plugs, but it is easy. Take out the dogbone engine mount in the front of the engine compartment and push the vehicle backwards while still in park , then throw the parking break on once the engine tips forward.