Checking date: 25/04/2023

Course: 2023/2024

Tax law for labour relations practitioners
Master in Consulting and Legal Consulting Job (Plan: 432 - Estudio: 303)

Coordinating teacher: DIAZ CALVARRO, JULIA MARIA

Department assigned to the subject: Public State Law Department

Type: Electives
ECTS Credits: 2.0 ECTS


Requirements (Subjects that are assumed to be known)
none in particular
THE COMPETENCES THAT THE STUDENT ACQUIRES WITH THIS SUBJECT Acquire knowledge that provides a solid theoretical basis and enhances originality when developing and / or applying ideas. That students know how to apply the knowledge acquired in solving problems in little known or multidisciplinary environments. That students are able to integrate knowledge and face 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 will enable them to continue studying in a way that will be largely self-directed or autonomous. Ability to solve highly complex legal problems related to the tax area Justification of the planning of complex realities that require arguments and legal solutions in the application of tax rules.
Skills and learning outcomes
Description of contents: programme
1. tax aspects of recruitment 2. tax obligations of the employer 3. tax aspects of the extinction of the employment contract 4. tax aspects of the complementary social security 5. expatriation tax frame 6. procedural and procedural aspects.
Learning activities and methodology
TRAINING ACTIVITIES Theoretical class (6 h) Practical classes (8 h) Tutorials (2 h) Teamwork (12 h) Individual work of the student (26 h)
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60
Calendar of Continuous assessment
Basic Bibliography
  • Almagro Martín, Carmen. Régimen fiscal de los trabajadores impatriados y expatriados en el IRPF. Dykinson. 2019
  • Martínez Gálvez, J. Pablo, Sánchez Pino, Antonio José, Malvárez Pascual, Luis y Ramírez Gómez, Salvador. Régimen fiscal de la Empresa. Tecnos. 2022
  • Pérez Royo, Fernando (Dir.). Curso de Derecho Tributario. Parte Especial. Tecnos. 2022

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