IDENTIFYING DATA 2023_24
Subject (*) LOCAL AND REGIONAL COMPANY TAXATION Code 15214250
Study programme
Bachelor's Degree in Law (2009)
 Cycle 1st
Descriptors Credits Type Year Period
4 Optional 1Q
Language
Català
Department Private, Procedural and Financial Law
Coordinator
RIVAS NIETO, MARÍA ESTELA
 E-mail estela.rivas@urv.cat
Lecturers
RIVAS NIETO, MARÍA ESTELA
Web
General description and relevant information <p>The course will analyze the tax treatment, both at regional and local level, which affects the different types of companies (individuals -self-employed and legal entities).</p>

Competences
Type A Code Competences Specific
 CE2 Identification, interpretation and use of internal, European, international and comparative legal sources
 CE8 Awareness of the unitary nature of the legal code and the interdisciplinary of legal problems
Type B Code Competences Transversal
Type C Code Competences Nuclear

Learning outcomes
Type A Code Learning outcomes
 CE2 Analyse, interpret and apply the different sources of our code in its local, autonomous, state, community and international dimensions
 CE8 Are aware of the need for a multidisciplinary approach to legal questions
Type B Code Learning outcomes
Type C Code Learning outcomes

Contents
Topic Sub-topic
1. AUTONOMOUS BUSINESS TAXATION
 1. Financial autonomy. General principles.
2. The exercise of the financial activity that affects the company.
3. General principles of the LOFCA.
3. The resources of the Autonomous Communities (assigned and own taxes).
2. AUTONOMIC TAXATION.
PROPERTY TAX 		1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
3. INHERITANCE AND GIFT TAX 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
4. TAX ON PROPERTY TRANSFERS AND DOCUMENTED LEGAL ACTS 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
5. LOCAL TAXATION.
TAX ON THE INCREASE OF URBAN LAND 		1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
6. PROPERTY TAX 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
7. TAX ON CONSTRUCTIONS, INSTALLATIONS AND WORKS 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
8. TAX ON ECONOMIC ACTIVITIES
 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.
9. MOTOR VEHICLES TAX
 1. Nature.
2. Taxable event.
3. Passive subjects.
4. Tax base.
5. Tax amount.
6. Tax period.
7. Management of the tax.

Planning
Methodologies  ::  Tests
  Competences (*) Class hours
 Hours outside the classroom
 (**) Total hours
Introductory activities
2 0 2
Lecture
CE8
 23 38 61
Debates
CE8
 8 25 33
Personal attention
2 0 2
 
Practical tests
CE8
 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
Methodologies
  Description
Introductory activities Initial class to explain how the course works and basic and essential concepts.
Lecture Lectures and practical sessions will be held to explain the syllabus.
Debates A debate will be held on regional fiscal policy.
Personal attention Tutorials on the content of the course.

Personalized attention
Description

There will be tutorials on the follow-up of the course.

Assessment
Methodologies Competences Description Weight        
Debates
CE8
 Debate on regional tax policy 50%
Practical tests
CE8
 Practical exercise on the liquidation of autonomous community taxes 50%
Others  
 
Other comments and second exam session

Second round: a theoretical exam (50%) on the content of the course and a practical exam (50%) on tax assessment.Only suspended evaluative activities will be subject to evaluation in the second call.

During the performance 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 of any subject, both in material support and virtual and electronic, gates to the student the grade of failure of this evaluative activity.

Sources of information

Basic ALONSO GONZÁLEZ, Luis Manuel; COLLADO YURRITA, Miguel Ángel; MORENO GONZÁLEZ, Saturnina, Manual de derecho tributario: parte especial, 2021, Atelier
MARTÍN QUERALT, Juan; LOZANO SERRANO, Carmelo; CASADO OLLERO, Gabriel; y TEJERIZO LÓPEZ, José M, Curso de Derecho Financiero y Tributario, 2022, Tecnos
CALVO VÉRGEZ, Juan; MERINO JARA, Isaac, Derecho tributario: parte especial, 2021, Tecnos
PÉREZ ROYO, Fernando, Curso de Derecho Tributario: parte especial, 2022, Tecnos
MALVÁREZ PASCUAL, Luis; RAMÍREZ GÓMEZ, Salvador; SANCHO PINO, Antonio José, Lecciones del Sistema Fiscal Español, 2015, Tecnos
OTHER BIBLIOGRAPHY:

RIVAS NIETO, Estela, “La excesiva carga fiscal de la vivienda”, en Tributación de la vivienda en el Derecho español y comparado: problemas, retos y perspectivas, ed. Huygens, Barcelona, 2017, pp. 157 a 175. 

-  “El tratamiento fiscal del arrendamiento de vivienda: análisis y propuestas de mejora”, en Reformando las tenencias de la vivienda. Un hogar para tod@s”, Esther Muñiz, Sergio Nasarre, Estela Rivas, Ángel Urquizu (Directores, ed. Tirant lo Blanch, Valencia, 2018, pp. 863 a 890.

- “Economía colaborativa en el sector de la vivienda: las plataformas de financiación inmobiliaria participativa”, en Aspectos financieros y tributarios del patrimonio inmobiliario, Gemma Patón (Directora), ed. Wolters Kluwer, Madrid, 2018, pp. 587 a 618.

- “La tributación de las cooperativas de vivienda”, en Fiscalidad del cohousing, Ángel Urquizu (director), ed. Thomson Reuters Aranzadi, Cizur Menor, 202,  pp. 105 a 121.


Specialized journals:

Quincena Fiscal, Tribuna Fiscal, Aranzadi Fiscal, Crónica Tributaria, Civitas Revista Española de Derecho Financiero, Revista del CEF, Tributos locales.


CRAI databases: 

Tirant on Line, Vlex, Aranzadi, El libro, Proquest eBook Central, etc.
Complementary

Recommendations


 
Other comments
The subject complies with SDG 4 Quality Education.
(*)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.