Checking date: 27/04/2020

Course: 2019/2020

The spanish tax system
Study: Dual Bachelor in Law and Economics (230)

Coordinating teacher: ESCRIBANO LOPEZ, EVA ALICIA

Department assigned to the subject: Department of Public State Law

Type: Compulsory
ECTS Credits: 5.0 ECTS


Competences and skills that will be acquired and learning results. Further information on this link
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
I. The Spanish tax system: concept, structure and historical evolution II. The national tax system: II.1. Direct taxes (personal income tax, corporate income tax and income tax for non-resident taxpayers) II.2. Indirect taxes (value added tax)
Learning activities and methodology
The teaching method currently employed by all Professors at the Área de Derecho Financiero y Tributario follows an active teaching approach, which entails a constant encouragement of students to examine and apply the current tax legislation and cases. Student accountability is thus actively promoted, and they are expected to make use of all the materials available to them (compulsory reading, cases, practical examples, etc). In this regard, the teaching method will be based on cases. Students will be expected to participate actively in class as well as to present papers before the class, as well as submit a final essay on a topic chosen by the teacher. In that regard, special relevance will be given to participation in class, as well as participation in the simulation of tax arbitration cases.
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.