TecnoCampus Foundation
eCampus
University Business
eCampus

What are you looking for?

General information

Subject type: Mandatory

Coordinator: Núria Masferrer Llabinés

Trimester: Third term

Credits: 4

Teaching staff: 

Josep Patau Brunet
Carlota Albanell Sais 

Teaching languages

  • Catalan
  • English

Consult the schedules of the different groups to know the language of teaching classes. Although the material can be in any of the three languages.

 

 

Skills

Basic skills

  • B2_That students know how to apply their knowledge to their job or vocation in a professional way and have the skills that need to be demonstrated through the elaboration and defense of arguments and the resolution of problems within their area of ​​study

  • B5_That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy

Specific skills

  • E6_Interpret legal regulations and institutional organization and manage business information.

     

General competencies

  • G2_Be able to innovate by developing an open attitude to change and be willing to re-evaluate old mental models that limit thinking

Transversal competences

  • T5_Develop tasks applying, with flexibility and creativity, the knowledge acquired and adapting it to new contexts and situations

     

Description

The objective is to provide theoretical and practical training in the Spanish tax system that affects the business world through an introduction to the study of tax management and inspection procedures, the tax penal regime and the tax collection procedure; As for taxes, we will focus on corporate tax, VAT and personal income tax for those taxpayers who have business activity.

The classroom (physical or virtual) is a safe space, free of macho, racist, homophobic, transphobic and discriminatory attitudes, either towards the students or towards the teachers. We trust that we can all create a safe space where we can make mistakes and learn without having to suffer the prejudices of others.

Contents

Topic 1

Introduction to the Spanish tax system. Tax management procedure. Tax inspection procedure. Penal tax regime. Tax collection procedure

Topic 2

Value added tax. Naturaleza y made taxable. Other basic elements of the tax: rates and exemptions. Liquidations and returns. Special regimes.

Topic 3

Corporation tax. Introduction. Determination of the Taxable Base. Tax period and incentives. Liquidation and management. Special regimes.

Topic 4

Personal income tax. Introduction. Tax base Determination of the return on those passive subjects who have economic activity. Liquidation process.

Evaluation system

Evaluation system:

Individual work (part-time)

30%

Final Exam

70%

The exam at the end of the term accounts for 70% of the grade (50% practical + 20% theoretical). The theoretical exam consists of test-type questions with four possible answers of which only one answer is valid. The assessment method will be as follows: 1 point if the answer is correct, -0,25 if it is incorrect and 0 if the question is not answered. You must get a minimum score of 4 out of 10 in each part (practical and theoretical) to be entitled to an average grade, if any part or both do not pass this 4 out of 10, you will not pass the exam.

The remaining 30% will be formed from the partial exam.

In recuperation, only the final test can be taken, which will count for 70% of the final grade, since the notes of the activities will be kept.

A student who has not appeared in the first call CANNOT appear in recovery.

REFERENCES

Basic

Tax regulations in force during the course. Laws and Regulations.

Complementary

CALZADILLA ORTIZ, R. (2009): Schemes and practical cases of Fiscal System. Madrid. Editorial forge 19 Edition.

ALBI IBAÑEZ (2009): Spanish Tax System. Barcelona, ​​Ariel.

POVEDA BLANCO, F. (2014): Practical assumptions of Fiscal System. Aranzadi.

POVEDA BLANCO, F. (2015): Fiscal system. Schemes and practical assumptions. Aranzadi.

Ayats Vilanova, Anna (2019): "Comments and practical cases of fiscal accounting: IS and IVA", Center of Financial Studies.