COMPETENCES THAT THE STUDENT ACQUIRES IN THIS COURSE
Acquire knowledge that provides a solid theoretical basis and enhances originality when developing and/or applying ideas.
Students should be able to apply the knowledge acquired to solve problems in unfamiliar or multidisciplinary environments.
That students are able to integrate knowledge and face the complexity of formulating critical judgements based on incomplete or limited information, including reflections on the social and ethical responsibilities linked to the application of their knowledge and judgements.
That students know how to communicate both their conclusions and the arguments that support them to specialised and non-specialised audiences in a clear and unambiguous way.
Students possess the learning skills to enable them to continue studying in a largely self-directed or autonomous manner.
Acquisition of a thorough knowledge of the essential principles governing the Spanish tax system.
Ability to identify, interpret, apply and critically analyse legal and doctrinal texts referring to tax matters.
Ability to solve highly complex legal problems related to taxation.
Ability to prepare legal reports on problems related to taxation, with an ordered structure and solid legal argumentation.
Acquisition and/or consolidation of learning skills that will enable the student to continue with the study of tax regulation in the future.
Justification of the planning of complex realities that require legal arguments and solutions in the application of tax regulations.
Obtaining and managing information on tax matters, through the use and management of specialised databases and other telematic tools.
Active intervention in interdisciplinary teams to achieve common objectives.
Ability to relate the taxes that affect wealth management, with special emphasis on wealth tax, inheritance and gift tax and the tax on property transfers and documented legal acts.
Ability to interrelate and solve the problems posed in a real practical case that allows the student to simulate and identify the critical points that exist in the application of tax regulations to different cases in which various taxes or tax obligations converge.
LEARNING OUTCOMES ACQUIRED BY THE STUDENT
Ability to relate the taxes that affect wealth management, with special emphasis on wealth tax, inheritance and gift tax and the tax on property transfers and documented legal acts.
All the teaching is given in a practical way, through the resolution of practical cases during the class in a joint way between the students and the teacher. In order to achieve the greatest practical perspective, students must have worked on and resolved the cases prior to the class.
In addition, in order to enhance the eminently practical nature of this master's degree, one and a half hours per credit assigned to the subject will be devoted to seminars in which the appropriate determination of the material tax obligations deriving from these tax figures and the completion of the formal duties associated with them will be carried out. In this subject, the total number of hours dedicated to practical work in seminars will amount to 4.5 hours.
In these seminars, students will analyze real problems with leading professionals from the world of law, the judiciary, and tax inspection in order to enhance the eminently practical nature of the master's degree, in which students must work on a daily basis, in classes and seminars, as if they were integrated into the professional world.
