Checking date: 08/03/2023

Course: 2023/2024

Personal Income Tax: Remuneration to senior Management staff. Expatriates and Expatriates. Treatment of income in kind
Master in Taxation (Plan: 389 - Estudio: 348)

Coordinating teacher: ORTIZ CALLE, ENRIQUE

Department assigned to the subject: Public State Law Department

Type: Compulsory
ECTS Credits: 6.0 ECTS


Requirements (Subjects that are assumed to be known)
Tax Law: general part Tax Law: special part Accounting (basic course)
Skills and learning outcomes
Description of contents: programme
1. Introduction to the Personal Income Tax. 2. Scope of the tax 3. Tax base 4. Determination of the tax base: general and saving tax base 5. Determination of the payable base 6. Determination of the tax liability 7. Transversal aspects 8. Application of the tax
Learning activities and methodology
1. Recommended readings 2. Resolution of practical cases and problems individually or on a group basis 3. Presentations and discussions moderated by the professor
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40

Basic Bibliography
  • Fernando Pe¿rez Royo. Curso de derecho tributario : parte especial. Tecnos. 2019
  • Hugo López López, Ramón Martínez Caballero. Practicum Fiscal 2019. Aranzadi. 2019

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