Checking date: 04/06/2021


Course: 2022/2023

Business Taxes
(13927)
Study: Bachelor in Employment and Labour Relations (207)


Coordinating teacher: IBAÑEZ GARCIA, REBECA JUDITH

Department assigned to the subject: Department of Public State Law

Type: Electives
ECTS Credits: 3.0 ECTS

Course:
Semester:




Requirements (Subjects that are assumed to be known)
None
Objectives
- To analyze the tax outcome of labour relationships both from the perspective of workers and enterprises. - To solve specific problems related to the tax consequences of the management of human resources in the context of enterprises.
Skills and learning outcomes
Description of contents: programme
1. Introduction to the Spanish tax system. 2. The Personal Income Tax. Entrepreneurial income. Calculation of the taxable base. Deductions on the taxable base. Deductions on taxes due. Withholding mechanisms. 3. The Corporate Income Tax: remission to the accounting profits and adjustments needed to determine the taxable base. Double taxation deductions. Other deductions. 4. The Value Added Tax: domestic transactions and cross-border transactions. 5. Excise duties and other taxes. 6. International taxation: Double Tax Conventions and Non-Resident Income Taxation
Learning activities and methodology
Theoretical lessons, case resolution and debate groups
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60

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