TecnoCampus Foundation
eCampus
University Business
eCampus

What are you looking for?

General information

Subject type: Mandatory

Coordinator: Judith Turrión Prats

Trimester: Third term

Credits: 6

Teaching staff: 

Ramon Fabre Vernedas

Academic year: 2025

Teaching course: 3

Languages ​​of instruction

  • Catalan

Competencies / Learning Outcomes

Basic skills

  • CB2. That students know how to apply their knowledge to their work or vocation in a professional way and possess the skills that are usually demonstrated through the development and defense of arguments and problem solving within their area of study.

  • CB3. That students have the ability to gather and interpret relevant data (usually within their area of ​​study) to make judgments that include reflection on relevant social, scientific, or ethical issues.

Specific skills

  • CE3. Analyze the main political-administrative structures of tourism and interpret the legal framework that regulates tourism activities.

General competencies

  • CG1. Be able to work in a team, actively participate in tasks and negotiate in the face of dissenting opinions until reaching consensus positions, thus acquiring the ability to learn together with other team members and create new knowledge.

  • CG4. Be able to integrate the values ​​of social justice, equality between men and women, equal opportunities for all and especially for people with disabilities, so that the studies of Tourism and Leisure Management contribute to train citizens for a just, democratic society based on a culture of dialogue and peace.

Transversal competences

  • CT1. Communicate properly orally and in writing in the two official languages ​​of Catalonia.

  • CT2. Show willingness to learn about new cultures, experiment with new methodologies and encourage international exchange.

  • CT3. Formulate critical and well-argued reasoning, using precise terminology, specialized resources and documentation to support these arguments.

  • CT5. Master the main applications of computer tools and new technologies for ordinary academic activity.

  • CT6. Carry out tasks autonomously with the correct organization and timing of academic work.

  • CT7. Develop the ability to assess inequalities due to sex and gender to design solutions.

Presentation of the subject

The objective is to provide theoretical and practical training and basic knowledge to make the Spanish tax system understandable, especially that which affects the world of small businesses.

We will focus on the personal income tax as the most important direct tax and applicable to everyone, and reference is also made to the VAT as the most important indirect tax and to the lS to the extent that the IRPF itself is often referred to for interpretations.

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

Contents

Unit 1 Introduction to the Spanish tax system. Tax management procedure. Tax inspection procedure. Penal tax regime. Tax collection procedure

Topic 2 Personal income tax. Introduction. Tax base. Determination of the yield in those taxpayers who have economic activity, aspects of corporate tax to consider. Settlement process.

Topic 3 Value added tax. Nature and taxable event. Other basic elements of the tax: rates and exemptions. Liquidations and returns. Special regimes.

Topic 4 Global case studies

 

Activities and evaluation system

Evaluation system:

  • Individual and group work 50%
  • Final Exam 50%

The end-of-term exam accounts for 50% of the grade (25% practical + 25% theoretical). The theoretical exam consists of short questions.

A minimum grade of 3 out of 10 must be obtained in each part to be entitled to an average grade, in the event that one or both parts do not exceed this 3 out of 10, the exam will not be passed.

The remaining 50% will be formed from individual and/or group work. In recovery, only the final test will be allowed, which will count for 50% of the final grade, as the grades from the activities will be kept.

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

 

Any form of academic fraud will be sanctioned in accordance with the center's assessment regulations. If signs of fraud are detected, including the improper use of generative artificial intelligence tools, the subject's teaching staff may call the student for an individual interview with the aim of verifying their authorship.

 

Bibliography

Basic

http://aeat.es