TecnoCampus Foundation
eCampus
University Business
eCampus

What are you looking for?

General information

Subject type: Mandatory

Coordinator: Alexandra Mason Llorente

Trimester: Third term

Credits: 4

Teaching staff: 

Josep Patau Brunet

Academic year: 2025

Teaching course: 3

Languages ​​of instruction

  • Catalan

 

 

 

Competencies / Learning Outcomes

Basic skills

  • B5. That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy.

Specific skills

  • E6_Analyze business contexts, identify markets and customers and establish marketing strategies using advanced and innovative techniques

     

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 the knowledge acquired with flexibility and creativity and adapting them to new contexts and situations.

Presentation of the subject

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.

Activities and 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.

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

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

Complementary

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

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

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

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

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