Checking date: 28/04/2023

Course: 2024/2025

Business Taxes
Bachelor in Finance and Accounting (Study Plan 2018) (Plan: 399 - Estudio: 201)

Coordinating teacher: IBAÑEZ GARCIA, REBECA JUDITH

Department assigned to the subject: Public State Law Department

Type: Electives
ECTS Credits: 6.0 ECTS


Requirements (Subjects that are assumed to be known)
No need for a specific background in taxation.
Knowledge of the juridical basic regime of the tax system of the company.
Skills and learning outcomes
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

Calendar of Continuous assessment

Extraordinary call: regulations

The course syllabus may change due academic events or other reasons.