Checking date: 21/05/2025 17:57:13


Course: 2025/2026

The spanish tax system
(13594)
Dual Bachelor in Law and Economics (2008 Study Plan) (Plan: 174 - Estudio: 230)


Coordinating teacher: NAVARRO IBARROLA, AITOR

Department assigned to the subject: Public State Law Department

Type: Compulsory
ECTS Credits: 5.0 ECTS

Course:
Semester:




Requirements (Subjects that are assumed to be known)
Public Expenditure and the Resources for its financing
Objectives
COMPETENCIES THAT THE STUDENT ACQUIRES WITH THIS SUBJECT To acquire knowledge that provides a solid theoretical basis and fosters originality in developing and/or applying ideas. That students know how to apply the acquired knowledge to solve problems in unfamiliar or multidisciplinary environments. That students are capable of integrating knowledge and facing the complexity of formulating critical judgments based on information that, being incomplete or limited, includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments. That students know how to communicate both their conclusions and the arguments that support them to specialized and non-specialized audiences in a clear and unambiguous way. That students possess the learning skills that allow them to continue studying in a way that will largely be self-directed or autonomous. Acquisition of a complete understanding of the essential principles governing the Spanish tax system. Ability to identify, interpret, apply, and critically analyze legal and doctrinal texts related to tax matters. Ability to relate national tax regulations to international standards concerning said matters. Ability to solve highly complex legal problems related to the tax field. Acquisition and/or consolidation of learning skills that allow the student to continue studying tax regulations in the future. Justification for the planning of complex realities that require legal arguments and solutions in the application of tax rules.
Description of contents: programme
LESSON 1. INTRODUCTION TO THE SPANISH TAX SYSTEM. LESSON 2. CONCEPT, STRUCTURE, TAXPAYERS, EXEMPTIONS, TAX PERIOD AND ACCRUAL IN PERSONAL INCOME TAX (IRPF). LESSON 3. CLASSIFICATION AND QUANTIFICATION OF THE DIFFERENT TYPES OF INCOME. INCOME FROM EMPLOYMENT. LESSON 4. INCOME FROM CAPITAL. IMPUTED INCOME. LESSON 5. INCOME FROM ECONOMIC ACTIVITIES. LESSON 6. CAPITAL GAINS AND LOSSES. LESSON 7: PERSONAL INCOME TAX (IRPF) ASSESSMENT. LESSON 8: INTRODUCTION TO CORPORATION TAX. LESSON 9. CORPORATION TAX BASE I. LESSON 10. CORPORATION TAX BASE II. OFF-BALANCE SHEET ADJUSTMENT RULES. CLASSIFICATION CRITERIA (I). LESSON 11. CORPORATION TAX BASE III. OFF-BALANCE SHEET ADJUSTMENT RULES. CLASSIFICATION CRITERIA (II). LESSON 12. TAX RATES, DEDUCTIONS, ALLOWANCES, AND MANAGEMENT IN CORPORATION TAX. LESSON 13. NON-RESIDENT INCOME TAX. LESSON 14. WEALTH TAXES: INHERITANCE AND GIFT TAX; WEALTH TAX. LESSON 15. INTRODUCTION TO VAT. LESSON 16. DELIMITATION OF THE TAXABLE EVENT IN VAT. LESSON 17. EXEMPTIONS AND TAXABLE PERSONS IN VAT. LESSON 18. TAX BASE, TAX RATES AND VAT LIABILITY. LESSON 19. DEDUCTION, REFUND AND MANAGEMENT IN VAT. LESSON 20. EXCISE DUTIES AND CUSTOMS.
Learning activities and methodology
The case method is used, consisting of the constant resolution of problems, cases, in the study of the subject. To this end, students are provided with materials at the beginning of the course containing these cases so that they can solve them before each session and discuss the solutions.
Assessment System
  • % end-of-term-examination/test 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40

Calendar of Continuous assessment


Extraordinary call: regulations

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