| Competences |
| Type A | Code | Competences Specific |
| CE1 | Correct identification and interpretation of the basic elements of the legal system and the framework that regulates labour relations, social security and employment | |
| CE3 | Analysis and systematization of how the job market, and social and employment policies work | |
| CE5 | Use of legal arguments and reasoning in the ambit of labour relations | |
| CE12 | Analysis and diagnosis of situations and problems in the job market (immigration, gender equality, local development, etc) | |
| Type B | Code | Competences Transversal |
| Type C | Code | Competences Nuclear |
| Learning outcomes |
| Type A | Code | Learning outcomes |
| CE1 |
General | |
| CE3 |
Can respond to problems of income taxation or company taxation | |
| CE5 |
General | |
| CE12 |
Can analyse economic and taxation problems | |
| Type B | Code | Learning outcomes |
| Type C | Code | Learning outcomes |
| Contents |
| Topic | Sub-topic |
| Theme 1. PERSONAL INCOME TAXATION | 1. Regulatory sources. 2. Nature of the tax. 3. Income tax as an assigned tax. 4. Spatial scope. 5. Taxable base: Income from work. 6. Taxable base: Income from economic activities. 6.1. Concept. 6.2. Determination of the net income: general. 6.2.1. Determination of the net income in normal direct estimation. 6.2.1.1. Scope of application. 6.2.1.2. Waiver and exclusion. 6.2.1.3. Determination of income. 6.2.2.2. Determination of the net income in simplified direct estimation. 6.2.2.1. Scope of application. 6.2.2.2.2. Waiver and exclusion. 6.2.2.3. Determination of the yield. 6.2.2.3. Determination of net income in objective estimation. 6.2.3.1. Scope of application. 6.2.3.2. Waiver and exclusion. 6.2.3.3.3. Determination of the yield. 7. Net taxable income, tax liability. 8. Deductions of the yields of economic activities. 9. Tax management. Special reference to the fractioned payments of businessmen and professionals. |
| Theme 2. INCOME TAXATION OF NON-RESIDENTS | 1. Regulatory sources. 2. Nature and scope of application. 3. Taxpayers. 3.1. Representative. 3.2. Jointly and severally liable. 3.3. Withholder. 4. Exempt income. 5. Income obtained through permanent establishment. 5.1 Concept of permanent establishment. 5.2 Income attributable to permanent establishments. 6. Income obtained without permanent establishment. 7. Option for taxpayers resident in other EU member countries. |
| Theme 3. CORPORATE INCOME TAXATION | 1. Regulatory sources. 2. Characteristics. 3. Scope of application. 4. Taxable event: Objective element (I) material aspect. 5. Taxable period / accrual: Objective element (II) temporal aspect. 6. Subjection criteria: Objective element (III) spatial aspect. 6.1. Residence 6.2. Tax domicile 7. Taxpayer: Subjective Element 7.1 Legal entities considered as taxpayers of IS. 7.2 Entities without legal personality that are taxable persons subject to IS. 8. Taxable base. 8.1. The accounting result. 8.2. Correction in the accounting result to determine the taxable base. 9. Depreciation of fixed assets. 10. Provisions. 11. Non-deductible expenses in the determination of taxable income. 12. Tax rate and gross tax liability. 13. Deductions from the gross tax liability. 14. Deductions from the quota. 15. The special regimes in the IS: Companies of reduced dimension. |
| Theme 4. THE TAX ON PROPERTY TRANSFERS AND DOCUMENTATION OF LEGAL ACTS | 1. Regulatory sources. 2. Concept. 3. Competences of the Autonomous Regions. 4. Territorial scope of application of the tax. 5. Transfer of property for valuable consideration. 5.1. Concept and characteristics. 5.2. Subject transactions. 5.3. Transactions not subject to the tax. 5.4. Taxpayers. 5.6. Taxable base. 5.7. Taxable amount. 6. Corporate transactions. 6.1. Taxable event. 6.2. Entities assimilated to companies. 6.3. Taxpayers. 6.4. Taxable base. 6.5. Taxable amount. 7. Documented legal acts. 7.1. Notarial deeds. 7.2. Notarial documents. 7.3. Administrative documents. |
| Theme 5. REAL ESTATE TAXES | 1. Taxable event. 2. Non-taxable events. 3. Taxpayers and responsible parties. 4. Taxable base. 5. Tax liability. 6. Tax period and amount. |
| Theme 6. THE ECONOMIC ACTIVITIES TAX | 1. Taxable event. 2. Non-taxable events. 3. Taxpayers. 4. Taxable amount. 5. Tax period and amount. 6. Settlement and payment. |
| Theme 7. PROCEDURES FOR THE APPLICATION OF TAXES | 1. Notifications in tax matters. 1.1. Place of practice of the notifications. 1.2. Persons entitled to receive the notifications and consequences of rejection. 1.3. Notification by appearance. 2. Types and processing of inspection reports. 2.1. Acts with agreement. 2.2. Conformity reports. 2.3. Minutes of non-conformity. 3. Deadlines for payment. 4. Beginning of the executive period. |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
3 | 0 | 3 | ||||||
| Lecture |
|
40 | 30 | 70 | ||||||
| Assignments |
|
25 | 28 | 53 | ||||||
| Flipped classroom |
|
10 | 30 | 40 | ||||||
| Personal attention |
|
6 | 0 | 6 | ||||||
| Practical tests |
|
3 | 23 | 26 | ||||||
| Multiple-choice objective tests |
|
3 | 24 | 27 | ||||||
| (*) On e-learning, hours of virtual attendance of the teacher. (**) The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. | ||||||||||
| Methodologies |
| Description | |
| Introductory activities | Initial class to explain how the subject works and basic and essential concepts. |
| Lecture | Specific sessions on relevant aspects of labor and corporate taxation. |
| Assignments | Preparation of papers related to tax issues and challenges of the tax system. |
| Flipped classroom | Sessions dedicated to the study of local taxes. |
| Personal attention | Guidance for students in the doubts or difficulties that may arise in the development of the subject. |
| Personalized attention |
| Description |
|
There will be face-to-face and virtual tutorials to guide students and clarify their doubts about the subject. |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Assignments |
|
A paper related to tax problems and challenges of the tax system will be prepared and presented. This work seeks to promote the communication of information, ideas, problems and solutions in a clear and effective way in public. The content of the work and the creativity of the students will be valued. It will be scored out of 10 points. The minimum to pass the work is 4. |
20% | ||||
| Practical tests |
|
The practical test will consist of the resolution of practical exercises of the main taxes that affect the business and labor activity, to demonstrate the assimilation of the knowledge of the first part of the subject. It will be scored out of 10 points, the minimum to pass the test is 4. |
40% | ||||
| Multiple-choice objective tests |
|
The final multiple-choice test will cover the theoretical part of the entire syllabus. It will be scored out of 10 points, the minimum to pass the test is 4. The unanswered questions will not be discounted and the wrong ones will be deducted 0.25. |
40% | ||||
| Others |
| Other comments and second exam session | |||
|
Criteria for continuous evaluation: In order to follow the continuous evaluation it is necessary that the student attends each and every one of the scheduled evaluation tests. Failure to attend a specific evaluation activity will mean that the student cannot be evaluated according to the continuous evaluation system and, consequently, he/she will have to attend the second exam in order to pass the whole course. Evaluation in second call: Reserved for students who have not followed the continuous evaluation or have not passed the course with an average of at least 5 points. The exam will consist of a theoretical part, with a weight of 50% and a practical part that will represent the remaining 50%. The final grade will be the result of the weighted average of the two parts. In order to pass the course it will be necessary to obtain a minimum average of 5 points. The student who has followed the continuous evaluation, but has not passed any of the evaluative activities, will have to examine only the part corresponding to the activity not passed. The final grade will be the result of adding the grade of the activities passed in the first call plus the grades obtained in the second call. Other issues: During the realization of activities and evaluative tests in the classroom, students may not carry any type of communication device, transmission and storage of data that is not expressly authorized for the test. The demonstratively fraudulent performance of any evaluative activity both in material and virtual and electronic support will result in a failing grade for this evaluative activity.As for the second call, the student will have to perform the evaluation activity that he/she has not passed. The final grade will be the result of adding the grade of the activities passed in the first call plus the grades obtained in the second call. |
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| Sources of information |
| Basic |
Juan Martín Queralt, Curso de Derecho financiero y tributario, 2021, Ed. Tecnos
Fernando Pérez Royo, Curso de derecho tributario: parte general, 2021, Ed. Tecnos
Fernando Pérez Royo, Curso de derecho financiero y tributario: parte especial, 2021, Ed. Tecnos
-, Revista Quincena Fiscal, ,
-, Revista Crónica Tributaria, ,
Base de datos, Aranzadi, ,
Ana María Pita Grandal, Cuestiones tributarias de la empresa familiar, 2018, Ed. Marcial Pons
María Amparo Grau Ruiz, Nuevas tecnologías y derecho: retos y oportunidades planteadas por la inteligencia artificial y la robótica, 2019, Ed. Juruá
Ana María Pita Grandal, Cuestiones tributarias de la empresa familiar, 2018, Ed. Marcial Pons |
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| Complementary | |||||||||
| Recommendations |
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.