Checking date: 04/06/2021


Course: 2022/2023

The spanish tax system
(13961)
Study: Bachelor in Law (206)


Coordinating teacher: IBAÑEZ GARCIA, REBECA JUDITH

Department assigned to the subject: Public State Law Department

Type: Compulsory
ECTS Credits: 6.0 ECTS

Course:
Semester:




Skills and learning outcomes
Description of contents: programme
LESSON 1. INTRODUCTION TO THE SPANISH TAX SYSTEM. LESSON 2. CONCEPT, STRUCTURE, LIABILITY SUBJECTS, EXEMPTIONS, TAX PERIOD AND INCOME IN IRPF. LESSON 3. QUALIFICATION AND QUANTIFICATION OF THE DIFFERENT RENTAL CLASSES. LABOUR INCOME LESSON 4. INCOME FROM PASSIVE SOURCES. IMPUTATION OF INCOME LESSON 5. INCOME FROM ECONOMIC ACTIVITIES. LESSON 6. CAPITAL GAINS AND LOSSES LESSON 7: IRPF LIQUIDATION LESSON 8: INTRODUCTION TO THE COMPANY TAX LESSON 9. TAXABLE BASE OF THE COMPANY TAX I. LESSON 10. TAXABLE BASE OF THE COMPANY TAX II. TAX-ACCOUNTING ADJUSTMENT RULES. CLASSIFICATION CRITERIA (I). LESSON 11. TAXABLE BASE OF THE COMPANY TAX III. TAX-ACCOUNTING ADJUSTMENT RULES. CLASSIFICATION CRITERIA (II). LESSON 12. TYPES OF LIABILITY, DEDUCTIONS, BONUSES AND MANAGEMENT IN THE COMPANY TAX. LESSON 13. INCOME TAX FOR NON-RESIDENTS. LESSON 14. PROPERTY TAXATION: INHERITANCE AND DONATION TAX; WEALTH TAX. LESSON 15. INTRODUCTION TO VAT LESSON 16. TAXABLE EVENTS IN IN VAT. LESSON 17. VAT EXEMPTIONS AND TAXPAYERS. LESSON 18. TAXABLE BASE, TAX RATES AND VAT FEE. LESSON 19. DEDUCTION, RETURN AND MANAGEMENT IN VAT. LESSON 20. EXCISE DUTIES AND CUSTOMS TAX.
Learning activities and methodology
The case method is used, consisting of the constant resolution of problems, of cases, for the study of the matter. To this end, the student is provided with materials at the beginning of the course that contain these cases for the student to solve before each session and in this one the solutions are discussed.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Calendar of Continuous assessment
Basic Bibliography
  • MERINO JARA, ISAAC (ET AL.). Derecho Tributario. Parte Especial. TECNOS. Última edición
  • PÉREZ ROYO, FERNANDO (ET AL.). Curso de Derecho Tributario. Parte especial. TECNOS. Última edición

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