Checking date: 31/05/2021


Course: 2021/2022

The spanish tax system
(13594)
Study: Dual Bachelor in International Studies and Law (321)


Coordinating teacher: IBAÑEZ GARCIA, REBECA JUDITH

Department assigned to the subject: Department of Public State Law

Type: Compulsory
ECTS Credits: 5.0 ECTS

Course:
Semester:




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
LESSON 1. INTRODUCTION TO THE SPANISH TAX SYSTEM. LESSON 2. CONCEPT, STRUCTURE, LIABILITY SUBJECTS, EXEMPTIONS, TAX PERIOD AND INCOME IN IRPF. LESSON 3. QUALIFICATION AND QUANTIFICATION OF THE DIFFERENT RENTAL CLASSES. LABOUR INCOME LESSON 4. INCOME FROM PASSIVE SOURCES. IMPUTATION OF INCOME LESSON 5. INCOME FROM ECONOMIC ACTIVITIES. LESSON 6. CAPITAL GAINS AND LOSSES LESSON 7: IRPF LIQUIDATION LESSON 8: INTRODUCTION TO THE COMPANY TAX LESSON 9. TAXABLE BASE OF THE COMPANY TAX I. LESSON 10. TAXABLE BASE OF THE COMPANY TAX II. TAX-ACCOUNTING ADJUSTMENT RULES. CLASSIFICATION CRITERIA (I). LESSON 11. TAXABLE BASE OF THE COMPANY TAX III. TAX-ACCOUNTING ADJUSTMENT RULES. CLASSIFICATION CRITERIA (II). LESSON 12. TYPES OF LIABILITY, DEDUCTIONS, BONUSES AND MANAGEMENT IN THE COMPANY TAX. LESSON 13. INCOME TAX FOR NON-RESIDENTS. LESSON 14. PROPERTY TAXATION: INHERITANCE AND DONATION TAX; WEALTH TAX. LESSON 15. INTRODUCTION TO VAT LESSON 16. TAXABLE EVENTS IN IN VAT. LESSON 17. VAT EXEMPTIONS AND TAXPAYERS. LESSON 18. TAXABLE BASE, TAX RATES AND VAT FEE. LESSON 19. DEDUCTION, RETURN AND MANAGEMENT IN VAT. LESSON 20. EXCISE DUTIES AND CUSTOMS TAX.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Calendar of Continuous assessment
Basic Bibliography
  • MERINO JARA, ISAAC (ET AL.). Derecho Tributario. Parte Especial.. TECNOS. Última edición
  • PÉREZ ROYO, FERNANDO (ET AL.). Curso de Derecho Tributario. Parte especial. TECNOS.

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