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Course: 2023/2024

The spanish tax system

(13594)

Dual Bachelor in Law and Business Administration (2008 Study Plan) (Plan: 173 - Estudio: 229)

Coordinating teacher: NAVARRO IBARROLA, AITOR

Department assigned to the subject: Public State Law Department

Type: Compulsory

ECTS Credits: 5.0 ECTS

Course: 4º

Semester: 2º

Requirements (Subjects that are assumed to be known)

El Gasto Público y los Recursos para su financiación

Objectives

Tax plays an essential role both in the life of the ordinary citizen as in the life (and death) of multinational companies. Borders within Europe are disappearing and companies and employees can move around freely. It is a challenge to discover which countries have the most favourable tax climate. Moreover, laws are amended every year, which poses an additional challenge both to tax payers and to tax advisors. Because learning about the Spanish Tax System without access to English legal texts poses a challenge (Spanish Tax Laws are normally not translated into other languages), this programme will focus on general aspects of taxation, as well as on specific problems of Spanish Tax Law which can be addressed by using available materials in English. The aim of this course is to examine the current Spanish tax system, as well as to study selected current issues as they arise during the year.

Description of contents: programme

LECCIÓN 1. INTRODUCCIÓN AL SISTEMA TRIBUTARIO ESPAÑOL. LECCIÓN 2. CONCEPTO, ESTRUCTURA, SUJETOS PASIVOS, EXENCIONES, PERIODO IMPOSITIVO Y DEVENGO EN EL IRPF. LECCIÓN 3. CALIFICACIÓN Y CUANTIFICACIÓN DE LAS DISTINTAS CLASES DE RENTA. LOS RENDIMIENTOS DEL TRABAJO. LECCIÓN 4. LOS RENDIMIENTOS DEL CAPITAL. IMPUTACIONES DE RENTA. LECCIÓN 5. RENDIMIENTOS DE ACTIVIDADES ECONÓMICAS. LECCIÓN 6. GANANCIAS Y PÉRDIDAS PATRIMONIALES. LECCIÓN 7: LIQUIDACIÓN IRPF. LECCIÓN 8: INTRODUCCIÓN AL IMPUESTO SOBRE SOCIEDADES. LECCIÓN 9. BASE IMPONIBLE DEL IMPUESTO SOBRE SOCIEDADES I. LECCIÓN10. BASE IMPONIBLE DEL IMPUESTO SOBRE SOCIEDADES II. LAS REGLAS DE AJUSTE EXTRACONTABLE. CRITERIOS DE CLASIFICACIÓN (I). LECCIÓN 11. BASE IMPONIBLE DEL IMPUESTO SOBRE SOCIEDADES III. LAS REGLAS DE AJUSTE EXTRACONTABLE. CRITERIOS DE CLASIFICACIÓN (II). LECCIÓN 12. TIPOS DE GRAVAMEN, DEDUCCIONES, BONIFICACIONES Y GESTIÓN EN EL IMPUESTO SOBRE SOCIEDADES. LECCIÓN 13. EL IMPUESTO SOBRE LA RENTA DE NO RESIDENTES. LECCIÓN 14. IMPUESTOS PATRIMONIALES: IMPUESTO DE SUCESIONTES Y DONACIONES; IMPUESTO SOBRE EL PATRIMONIO. LECCIÓN 15. INTRODUCCIÓN AL IVA. LECCIÓN 16. DELIMITACIÓN DEL HECHO IMPONIBLE EN EL IVA. LECCIÓN 17. EXENCIONES Y SUJETOS PASIVOS EN EL IVA. LECCIÓN 18. BASE IMPONIBLE, TIPOS IMPOSITIVOS Y CUOTA DEL IVA. LECCIÓN 19. DEDUCCIÓN, DEVOLUCIÓN Y GESTIÓN EN EL IVA. LECCIÓN 20. IMPUESTOS ESPECIALES Y ADUANAS.

Learning activities and methodology

Case method

Assessment System

CONTINUOUS ASSESSMENT
The total grade scores about 10, according to the following breakdown:
-	4 points - continuous assessment: consists essentially of two partial examinations. 
-	6 points - final exam. To pass this course, it is necessary to achieve a minimum score of 2.1 out of 6 in the final exam. Thus, the student will fail the course if this requirement is no met, eventhough he may reach at least a scope of 5 points as a result of the addition of the continuous assessment and the final exam¿s grades. 

Student participation in class will positively influence the student's final grade.

NON-CONTINUOUS ASSESSMENT
The final grade is based on the final examination, on which the student can score a maximum of 6 points out of 10. A rule of three shall apply on the qualification obtained in the examination: if a student obtains 10 points in this final exam, he will achieve a 6 points grade for this course. This means that a student may obtain 8.3 points out of 10 in the final exam to pass the course.

% end-of-term-examination 60
% of continuous assessment (assigments, laboratory, practicals...) 40

Calendar of Continuous assessment

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