| Competences |
| Type A | Code | Competences Specific |
| CE1 | The use of legal principles and fundamental values as working instruments for interpreting the legal code | |
| CE2 | Identification, interpretation and use of internal, European, international and comparative legal sources | |
| CE3 | Legal advice, mediation, negotiation and dispute resolution | |
| CE5 | Selection of important non-legal information to be used in a legal context | |
| CE8 | Awareness of the unitary nature of the legal code and the interdisciplinary of legal problems | |
| CE11 | Differentiation between legal reasoning and ethical, political, economic and social arguments | |
| Type B | Code | Competences Transversal |
| Type C | Code | Competences Nuclear |
| Learning outcomes |
| Type A | Code | Learning outcomes |
| CE1 |
General | |
| CE2 |
General | |
| CE3 |
Can use legal arguments to support decisions on how to resolve the conflicts that arise in professional practice | |
| CE5 |
Can identify those non-legal elements that affect legal issues | |
| CE8 |
General | |
| CE11 |
General | |
| Type B | Code | Learning outcomes |
| Type C | Code | Learning outcomes |
| Contents |
| Topic | Sub-topic |
| Topic 1. INTRODUCTION. | 1. Taxes in the Spanish tax system. |
| Topic 2. PERSONAL INCOME TAX (I) |
1. Law 35/2006, of November 28, which approves the Personal Income Tax Law. 2. Taxable fact. 3. Exempt income. 4. Passive subjects. Subjection criteria. 5. Determination of income. 6. Work performance. Reductions Deductible expenses. Remuneration in kind. Reduction for obtaining work returns. 7. Returns on real estate capital. Deductible expenses. Reductions Performance in case of kinship. 8. Performance of the movable capital. Deductible expenses. Reductions 9. Performance of economic activities. 10. Capital gains and losses. |
| Topic 3. PERSONAL INCOME TAX (II) |
1. Imputations of income. 2. Integration and income compensation. 3. Tax base. Regimes for determining the taxable base. 4. The liquidated base. 5. Personal and family minimum. 6. The determination of the full fee. 7. The full state quota. 8. The full regional quota. 9. The determination of the liquid quota. 10. Deductions. 11. The differential fee. 12. Family taxation. 13. Regime of attribution of income. 14. Tax management. |
| Topic 4. CORPORATE TAX | 1. Law 27/2014 of November 27 which approves the Corporate Income Tax Law. 2. Nature and characters. 3. Scope of application. 4. Taxable fact. 5. Taxpayer. 5.1 Legal entities. 5.2 Entities without legal personality. 5.3 Non-binding and exemptions. 5.4 Residence. 5.5 Fiscal domicile. 6. Tax base. Determination systems and regimes. 7. Amortizations. 7.1 Concept. 7.2 Requirements. 7.3 Depreciable items. 7.4. Tax regime 7.5 Amortization systems for tangible fixed assets. 7.6 Amortization systems for intangible assets. 8. Value corrections. 9. Type of lien. 10. Full fee. 11. Deductions from the full fee. 11.1 To avoid internal double taxation. 11.2 To avoid international double taxation. 11.3 To encourage the performance of certain activities. Concept, classes and limits. 12. Bonuses. 13. Retentions and income on account. 14. Installment payments. 15. Tax management. 16. Small businesses. 17. The special regimes. |
| Topic 5. TAX ON ADDED VALUE |
1. Nature. Scope of application. 2. Taxable fact. Non-subject operations. 3. Exemptions. concept classification 4. Accreditation. Place of performance of the taxable event. 5. Passive subjects. 6. Tax base. 7. Type of lien. share 8. The repercussion of the tax. 9. The deduction of VAT. 10. VAT refunds. 11. Tax management. |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
2 | 0 | 2 | ||||||
| Lecture |
|
36 | 49 | 85 | ||||||
| Problem solving, exercises in the classroom |
|
18 | 35 | 53 | ||||||
| Assignments |
|
8 | 21 | 29 | ||||||
| Personal attention |
|
2 | 0 | 2 | ||||||
| Multiple-choice objective tests |
|
2 | 0 | 2 | ||||||
| Practical tests |
|
2 | 0 | 2 | ||||||
| (*) 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 | In the initial sessions, the operation of the subject will be explained and an introduction to the Spanish tax system will be given |
| Lecture | Part of the program will be explained masterfully by the teaching staff in the classroom. |
| Problem solving, exercises in the classroom | For the settlement of the tax, several case studies are carried out on solving problems in the classroom |
| Assignments | A research work will be carried out on the content of the subject's syllabus. |
| Personal attention | The doubts raised will be resolved |
| Personalized attention |
| Description |
|
There will be tutorials on the follow-up of the subject and the resolution of doubts (face-to-face or online, depending on the situation). The tutoring schedules of the teachers are published by the Department of Private, Procedural and Financial Law. |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Assignments |
|
Presentation of a work report on a relevant and current topic in the field of financial and tax law and fiscal policy |
20% | ||||
| Multiple-choice objective tests |
|
Test-type theory test | 40% | ||||
| Practical tests |
|
Practical test on the resolution of an IIT and/or EIT settlement | 40% | ||||
| Others |
| Other comments and second exam session | |||
|
Assessment (first and second call): in order to get the average grade for the subject, you must get at least a 4 in any of the assessment activities. Assessment in the first call: the theoretical exam has a weight of 40%, the practical exam 40% and the work 20%. Assessment in the second call: the theoretical exam has a weight of 50% and the practical exam 50% (with the same criteria as the first call). Only suspended evaluative activities will be subject to evaluation in the second call. Additional call: theoretical exam with three questions from the entire subject syllabus and students will choose two questions to develop. During activities and assessment tests in the classroom, students may not bring any type of communication, transmission or data storage device that is not expressly authorized for the test. Demonstrably fraudulent performance of any assessment activity of any subject, both in physical, virtual and electronic support, will result in the student receiving a failing grade for this assessment activity |
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| Sources of information |
| Basic |
, , , |
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Alonso González, Luís; Collado Yurrita, M.A; Moreno González, Saturnina: Manual de Derecho Tributario, Parte Especial, ed. Atelier, 2022. Calvo Ortega, Rafael: Curso de Derecho Financiero, ed. Civitas, Thomson Reuters, 2022. Martín Queralt, Juan; Tejerizo López, José Manuel; Alvarez Martínez, Joaquín: Manual de Derecho Tributario, Parte Especial, ed. Aranzadi, 2022. Merino Jara (director): Derecho Tributario, Parte Especial, ed. Tecnos, 2022. Pérez Royo, Fernando (director): Curso de Derecho Tributario, Parte Especial, ed. Tecnos, 2022.
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| Complementary | |||||||||
| Recommendations |
| Subjects that it is recommended to have taken before | ||
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