Checking date: 22/06/2020

Course: 2020/2021

Business Taxes
Study: Bachelor in Finance and Accounting (201)

Coordinating teacher: ESCRIBANO LOPEZ, EVA ALICIA

Department assigned to the subject: Department of Public State Law

Type: Electives
ECTS Credits: 6.0 ECTS


Students are expected to have completed
No need for a specific background in taxation.
Competences and skills that will be acquired and learning results. Further information on this link
Knowledge of the juridical basic regime of the tax system of the company.
Description of contents: programme
Global vision of the tax charges that affect business activities. Duties of the businessman the State: accounting duties, Direct imposition: Income tax of the natural persons (preferential attention to the income from economic activities; Tax on Companies (general regime and special regimes, for example SMEs); indirect taxation: Tax on Patrimonial Transmissions and Value-added tax (general and special regimes). International tax system: Double Taxation Conventions.
Learning activities and methodology
The learning methodology involves theoretical lessons, practical lessons, the discussion of documents (legislation, case law and academic papers) and debates The course will be carried out following a bimodal system (50%) during the academic year 2020/2021: the aggregated group will follow an online synchronous system while the reduced group will follow a presential system.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40

The course syllabus and the academic weekly planning may change due academic events or other reasons.