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COMPETENCIES THAT THE STUDENT ACQUIRES WITH THIS SUBJECT Acquire knowledge that provides a solid theoretical basis and enhances originality when developing and/or applying ideas. That students know how to apply the knowledge acquired in solving problems in unfamiliar or multidisciplinary environments. That students are able to integrate knowledge and face the complexity of making critical judgments based on information that, being incomplete or limited, includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments. That students know how to communicate both their conclusions and the arguments that support them to specialized and non-specialized audiences in a clear and unambiguous manner. That students possess the learning skills that will enable them to continue studying in a manner that will be largely self-directed or autonomous. Acquisition of a thorough knowledge of the essential principles governing the Spanish tax system. Ability to identify, interpret, apply and critically analyze legal and doctrinal texts referring to tax matters. Ability to relate national regulations on taxation and international norms related to such matters. Ability to solve highly complex legal problems related to taxation. Ability to prepare legal reports on problems related to taxation, with an orderly structure and solid legal argumentation. Acquisition and/or consolidation of learning skills that allow the student to continue in the future with the study of tax regulation. Justification of the planning of complex realities that require legal arguments and solutions in the application of tax regulations. Obtaining and managing information on tax matters, through the use and management of specialized databases and other telematic tools. Active intervention in interdisciplinary teams to achieve common objectives. Ability to design and execute the planning of IS tax obligations, paying special attention to the impact of accounting regulations. Ability to analyze and specify the taxation in the cases of the special regimes of the IS. Ability to interrelate and solve the problems raised in a real practical case that allows to simulate and identify the critical points that exist in the application of the tax regulations to the different cases in which several taxes or tax obligations converge. LEARNING RESULTS ACQUIRED BY THE STUDENT Ability to design and execute the planning of IS tax obligations, paying special attention to the impact of accounting regulations. Ability to analyze and specify the taxation in the cases of special IS regimes. Ability to solve problems related to tax planning issues within the framework of the consolidation regime and the neutrality regime in restructuring operations. Planning through the use of temporary joint ventures (UTE) and economic interest groupings (AIE). Ability to understand and apply complex related-party transaction planning schemes through internal and cross-border transfer pricing regulations. All teaching is given in a practical way, through the resolution of practical cases during the class jointly between the students and the professor. In order to get the most practical perspective, students should have worked and solved the cases prior to the class.

General characteristics of the CIT Determination of the taxable base through the accounting profit Specific analysis of off-balance sheet adjustments Reductions and capitalization reserve Negative taxable bases Tax rate, tax due and deductions to encourage certain activities Elimination of double taxation Special regimes Formal obligations

1. Critical reading of texts recommended by the subject teacher 2. Solving case studies, problems, etc. raised by the teacher individually or in a group 3. Presentation and discussion in class, under the moderation of the teacher, of topics related to the content of the subject, as well as practical cases The use of Artificial Intelligence tools will be allowed when so decided by the subject coordinator expressly in class. The teacher may eventually indicate a list of works and exercises that the student can perform using Artificial Intelligence tools, specifying how they should be used, and how the student should describe the use that has been made of them. If the use of Artificial Intelligence by the student gives rise to academic fraud by falsifying the results of an exam or work required to accredit academic performance, the provisions of the Regulation of the University Carlos III of Madrid of partial development of the Law 3/2022, of February 24, of university coexistence will be applied.