General information

Subject type: Mandatory

Coordinator: Núria Masferrer Llabinés

Trimester: Third term

Credits: 4

Teaching staff: 

Josep Patau Brunet
Jose Ramon Marino Castro 
Reza Gheshmi 

Teaching languages

  • Catalan
  • English

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




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



The aim is to provide a theoretical and practical training of the Spanish tax system that affects the business world through an introduction to the study of tax management and inspection procedures, tax criminal regime and the procedure for collecting taxes; as for taxes, we will focus on corporation tax, VAT and personal income tax for those taxpayers who have a business activity. 

This subject has methodological and digital resources to make possible its continuity in non-contact mode in the case of being necessary for reasons related to the Covid-19. In this way, the achievement of the same knowledge and skills that are specified in this teaching plan will be ensured.

The Tecnocampus will make available to teachers and students the digital tools needed to carry out the course, as well as guides and recommendations that facilitate adaptation to the non-contact mode.

Learning outcomes

Tax structure in Spain. Transactions relating to the settlement of Corporation Tax and adjustments and corrections to accounting regulations. Tax settlement regulations. Settlement of the main operations in the Value Added Tax: internal operations, non-subject operations, exempt operations, intra-community deliveries, intra-community acquisitions, imports and exports. Introduction to the taxation of employers and professionals who pay tax on Personal Income Tax.

Working methodology

The methodology consists of achieving the involvement of students voluntarily in the joint process of discussion and development of the problems of the course. For this purpose, exercises are distributed where the difficulties appear in front of the students and they are the ones who have to solve and explain to the classmates; teacher-led process.


Theoretical sessions

MD1.Master class: Expository class sessions based on the teacher's explanation attended by all students enrolled in the subject.

MD3. Presentations: Multimedia formats that support face-to-face classes.


Guided learning

MD7. Case study: Dynamics based on the study of a case, which serves to contextualize the student in a specific situation, the teacher can propose different activities, both individually and in groups, among their students.


Autonomous learning

MD9. Solving exercises and problems: Non-contact activity dedicated to the resolution of practical exercises based on the data provided by the teacher.

MD11. Non-contact tutorials: for which the student will have telematic resources such as e-mail and ESCSET intranet resources.


Topic 1

Introduction to the Spanish tax system. Tax management procedure. Tax inspection procedure. Tax regime. Procedure for collecting taxes

Topic 2

Value added tax. Nature and taxable event. Other basic elements of the tax: fees and exemptions. Settlements and returns. Special schemes.

Topic 3

Corporation Tax. Introduction. Determination of the Taxable Base. Tax period and incentives. Settlement and management. Special schemes.

Topic 4

Personal income tax. Introduction. Taxable. Determination of performance in those taxable persons who have economic activity. Settlement process.

Learning activities

The subject has a theoretical component that must be explained in advance, the current tax regulations will be used at the time, in order to familiarize the student with the tools and instruments that must be used in the future when incorporated in the labor market. This knowledge will be applied in practical cases of companies where their liquidations are carried out. It tries to give a component of similarity with real situations.

Evaluation system

Evaluation system:

Individual work (partial)


Final Exam


The exam at the end of the term represents 70% of the mark (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. It is necessary to take a minimum grade of 4 out of 10 in each part (practical and theoretical) to be entitled to an average grade, in case any part or both do not pass this 4 out of 10 will not pass the exam.

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

In recovery, only the final test can be taken, which will calculate 70% of the final grade, as the grades of the activities will be kept.

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



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


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.