TecnoCampus Foundation
eCampus
University Business
eCampus

What are you looking for?

General information

Subject type: Mandatory

Coordinator: Enric Camón Luis

Trimester: Third term

Credits: 4

Teaching staff: 

Josep Patau Brunet

Teaching languages

  • Catalan

 

 

 

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 penal tax regime and the tax collection procedure; regarding taxes we will focus on corporation tax, VAT and personal income tax for taxpayers who have business activity.

The classroom (physical or virtual) is a safe space, free of sexist, racist, homophobic, transphobic and discriminatory attitudes, either towards students or towards teachers. We trust that together we can create a safe space where we can make mistakes and learn without having to suffer prejudice from 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. Nature and taxable event. Other basic elements of the tax: rates and exemptions. Liquidations and returns. Special regimes.

Topic 3

Corporate 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 performance in those passive subjects who have economic activity. Liquidation process.

Evaluation system

Evaluation system:

Individual work (partial)

30%

Final Exam

70%

The exam at the end of the term accounts for 70% of the grade (50% practical + 20% theoretical). The theory 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. A minimum grade of 4 out of 10 must be obtained in each part (practical and theoretical) to be entitled to an average grade, in the event that one or both parts do not exceed this 4 out of 10 the exam will not be passed.

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

In recovery, you can only take the final test, which will count for 70% of the final grade, as the notes for the activities will be kept.

A student who has not applied for the first call CANNOT apply for 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.