Checking date: 13/07/2020

Course: 2020/2021

Taxation operations and financial assets
Study: Master in Actuarial and Financial Sciences (224)

Coordinating teacher: BAEZ MORENO, ANDRES

Department assigned to the subject: Department of Public State Law

Type: Compulsory
ECTS Credits: 3.0 ECTS


Competences and skills that will be acquired and learning results.
Knowledge of the basic legal regime for the taxation of operations and financial assets
Description of contents: programme
Taxes as a conditioning element of financial operations; the financial and fiscal profitability; paper of withholdings tax of financial assets; taxation of financing through third-party capital; Regime for capital income tax: transfer of own capital (interests) to third parties and participation in capital own of any type of entity (dividends and assimilated assumptions); taxation of own financing; taxation of certain financial products: SWAPS, derivatives, etc.
Learning activities and methodology
The teaching methodology is based on the following learning instruments: theoretical classes or master classes, practical classes, discussion of working documents (legislative, jurisprudential or doctrinal) and the debates addressed.
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60

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