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Course: 2023/2024

The spanish tax system

(13961)

Dual Bachelor in International Studies and Law (Study Plan 2018) (Plan: 412 - Estudio: 321)

Coordinating teacher: IBAÑEZ GARCIA, REBECA JUDITH

Department assigned to the subject: Public State Law Department

Type: Compulsory

ECTS Credits: 6.0 ECTS

Course: 5º

Semester: 1º

Skills and learning outcomes

Link to document

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

CONTINUOUS ASSESSMENT
The total grade scores about 10, according to the following breakdown:
-	4 points - continuous assessment: consists essentially of two partial examinations. Other surprise tests and additional class activities may be performed.

-	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

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. Última edición

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