Checking date: 23/04/2024

Course: 2024/2025

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 The use of Artificial Intelligence tools will be allowed when so decided by the subject coordinator expressly in class. The teacher may eventually indicate a list of works and exercises that the student can perform using Artificial Intelligence tools, specifying how they should be used, and how the student should describe the use that has been made of them. If the use of Artificial Intelligence by the student gives rise to academic fraud by falsifying the results of an exam or work required to accredit academic performance, the provisions of the Regulation of the University Carlos III of Madrid of partial development of the Law 3/2022, of February 24, of university coexistence will be applied.
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.