Checking date: 25/04/2024

Course: 2024/2025

Spanish fiscal system
Bachelor in Business Administration (Plan: 395 - Estudio: 204)

Coordinating teacher: ORTUÑO ORTIN, IGNACIO ISIDRO

Department assigned to the subject: Economics Department

Type: Electives
ECTS Credits: 6.0 ECTS


Knowledge capacities Students must learn the economic aspects included in the law texts, in particular in the Spanish fiscal system. It requieres to get familiar with the influence in different economic models of the taxes and the subsidies or the tax rate surplus. Students are also required for researching about the usual standards criteria for the horizontal and vertical equity Abilities At the end of this course, students must be able to apply the general economics criteria for the analysis of the taxes included in the Spanish fiscal system. Attitudes Students must improve its critical thinking through the study of an specific tributary system up from its alternatives
Skills and learning outcomes
Description of contents: programme
PUBLIC SECTOR IN SPAIN 1. The role of the Public Sector in the market economy 2. The National or Government Budget: The role of the revenues and spending in the market economy 3. Decentralization and fiscal co-responsibility 4. The main Revenues. The most important taxes 5. The basic components of the taxes DIRECT TAXATION: INCOMES AND WEALTH TAXES 1. WEALTH TAX a. Basic components: Stock and Wealth flow b. Relevant questions i. The role of these taxes in the local administration financing ii. Discussion about the convenience of the introduction of these taxes at the present time 2. INCOME TAX a. Basic components: Selected fiscal unit; kinds of incomes taxed; analytical structure of the tax b. Relevant questions i. Tax reductions: reasons and effects ii. Different treatment of the capital and employment incomes: progressive inequality hidden of the tax iii. Progressivity and acquiring: different treatment between capital gains accumulated and irregular incomes iv. The effects of the inflation in the effective progressivity v. Integration of the INCOMES and CORPORATE TAXES; dividens doble imposition c. Future trends i. Lineal Tax with Minimum Exempt ii. Dual Model; The Nordic case INDIRECT TAXATION: CONSUMPTION TAXES 1. VALUE ADDED TAX, VAT a. Basic components: Passive subject and taxpayer; features and operating; tqax rates; justification and effects of the total and partial exemptions b. Relevant questions i. Openness in the international and intra-community trade ii. The Split Rule iii. The regularization in the capital assets iv. The VAT fraud 2. SPECIAL TAXES a. Basic components: Description and motivation of the main Taxes b. Relevant questions: a. Consumption digression and overtaxation b. The role of these taxes in the funding of the local administrations; special consideration to the green taxes and to the Spanish Law for the Autonomous Regions funding (LOFCA) c. Future trends a. Replacement of the Direct tax pressure by the Indirect b. Spending taxes as a substitutive of the incomes taxes
Learning activities and methodology
In this course are remarked the economic aspects of the fiscal system (the effects of the taxes in the behaviour and wellness of the citizens) and the evaluation of the different taxes from the point of view of the economic efficacy and the distributive equity. The course following requires the reading of different specialized papers (but affordables for a wide range of students with basic knowledge of economics) and the use of the most frequent simulation economic models. Students will develope (organized in working groups) expositions about the Spanish Income Tax IRPF with the purpose of study the specific treatment included in the present legislation for the different incomes. The methodology of the course will combine keynote address lessons in the class, working in groups and individual activities.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40

Extraordinary call: regulations
Basic Bibliography
  • Agencia Tributaria.. Manual Práctico RENTA (año en curso). Ministerio de Economía y Hacienda. Página.
  • Albi, E., J.M. González-Páramo e I. Zubiri (AGZ).. Economía Pública, volumen II.. Ariel 2004 (también vale la edición 2000)..
  • Costa, Mercé., Durán, JM., Espasa, Marta., Esteller, Alejandro., Mora, Antoni.. Teoría Básica de los impuestos: un enfoque económico.. Thomson civitas (primera edición 2003).
  • Stiglitz, Joseph. E. (S).. Economics of the public sector.. Norton and Company. (3rd edition, 2000). Versión española: ¿La economía del sector público¿, Antoni Bosch (Tercera edición, 2002). Las referencias del.

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

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