Guías Docentes Electrónicas
1. General information
Course:
BUSINESS TAXATION: INTRODUCTION AND PERSONAL TAXATION
Code:
54322
Type:
CORE COURSE
ECTS credits:
6
Degree:
320 - UNDERGRADUATE DEGREE IN BUSINESS MANAGEMENT AND ADMINISTRATION (CR)
Academic year:
2021-22
Center:
403 - FACULTY OF LAW AND SOCIAL SCIENCES OF C. REAL
Group(s):
20  21  29 
Year:
3
Duration:
C2
Main language:
Spanish
Second language:
English
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer: JESUS FERNANDEZ BRAVO PINTO - Group(s): 21  29 
Building/Office
Department
Phone number
Email
Office hours
ECO.POL/ HAC. PUB.,EST.ECO./EMP Y POL EC
jesus.fernandezbravo@uclm.es

Lecturer: JUAN JOSE RUBIO GUERRERO - Group(s): 20 
Building/Office
Department
Phone number
Email
Office hours
modulo E. 1ªplanta
ECO.POL/ HAC. PUB.,EST.ECO./EMP Y POL EC
3520
juanjose.rubio@uclm.es

2. Pre-Requisites
Not established
3. Justification in the curriculum, relation to other subjects and to the profession

Public revenues constitute the other side of any Public Budget that, together with spending programs, delimit the actions of the Public Sector in a developed economy. Its dimension and structure constitute elements of essential analysis in the configuration of the functions entrusted to the intervention of the Public Sector, which has so much impact on the correct functioning of the business sector.

Public revenues, and especially taxes, due to their size and composition, affect economic agents, which can generate distortions in the allocation of resources of the economic system as a whole (efficiency issues), and / or affect fundamental economic behavior such as supply of work, savings, the assumption of financial or business risks, portfolio decisions, investment policy and business financing or tax evasion.

This program aims, with this approach, to introduce the student to the knowledge of the reality of the Spanish Tax System, with special dedication to the so-called business taxation. It has been considered convenient in the structure of the Degree in ADE to develop corporate taxation, both personal and corporate, both because of the intrinsic importance of the subject and because of the social and student demand that the academic experience reveals. It also aims to provide introductory and basic notions in tax planning, analyzing how taxes affect certain decisions of individuals in their business or professional sphere, and how to derive some rules that facilitate the adoption of the best decisions, taking into account those fiscal factors.

This subject is closely related to General and Financial Accounting, to financial economics and commercial law.


4. Degree competences achieved in this course
Course competences
Code Description
E14 Understand the legal and fiscal framework which determines the economic and business activity.
G02 Ability to understand the ethical responsibility and the code of ethics of professionals working in the field of economics. To know and apply the legislation and recognition of human rights and questions of gender equality.
G04 Ability to use and develop information and communication technologies and to apply them to the corresponding business department by using specific programmes for these business areas.
G05 Capacity for teamwork, to lead, direct, plan and supervise multidisciplinary and multicultural teams in both national and international environments so as to create synergies which benefit organisations.
5. Objectives or Learning Outcomes
Course learning outcomes
Not established.
Additional outcomes
Description
6. Units / Contents
  • Unit 1: SPANISH TAX SYSTEM: INTRODUCTION
    • Unit 1.1: Concept, purposes and clasification of taxes
    • Unit 1.2: Principles of the ordering and application of the tax system
    • Unit 1.3: Tax power
    • Unit 1.4: Sources of taxation
    • Unit 1.5: Basic elements of the legal-tax relationship
    • Unit 1.6: Elements of quantification of the tax obligation
    • Unit 1.7: Tax debt. Extinction
    • Unit 1.8: Infractions and tax penalties
    • Unit 1.9: Fiscal crime
  • Unit 2: INCOME TAX: PHYSICAL PERSONS (I)
    • Unit 2.10: General Aspects of the tax
    • Unit 2.11: Concept of income and assumptions of non-subjection and exemptions.
    • Unit 2.12: Taxpayers. Tax period and accrual.
    • Unit 2.13: Temporary allocation of income and expenses.
    • Unit 2.14: Taxable and settled base
  • Unit 3: INCOME TAX: PHYSICAL PERSONS (II)
    • Unit 3.1: The returns of dependent work
    • Unit 3.2: Taxation of capital income
    • Unit 3.3: Yields of economic activities
    • Unit 3.4: Internal and international fiscal transparency
    • Unit 3.5: Other income imputations
  • Unit 4: INCOME TAX: PHYSICAL PERSONS (III)
    • Unit 4.1: Capital Gains
    • Unit 4.2: Liquidable base. Exempt minimun personal and family. Family taxation.
    • Unit 4.3: General liquidable base and savings. Integration and compensation
  • Unit 5: INCOME TAX: PHYSICAL PERSONS (IV)
    • Unit 5.1: State and autonomous community fee. Deductions from the quota
    • Unit 5.2: Liquid quota and differential installment. Withholdings and prepayments
    • Unit 5.3: Declaration. Forms and payment the tax.
    • Unit 5.4: the formal and registration obligations in the tax
  • Unit 6: CORPORATE TAX (I)
    • Unit 6.1: General aspects of the tax
    • Unit 6.2: Relationship between accounting and taxation
    • Unit 6.3: Exempt entities
    • Unit 6.4: The taxable event and the taxpayers.
    • Unit 6.5: The determination of the tax base : Extra-budgetary adjustments
    • Unit 6.6: Fiscally non-deductible expenses
  • Unit 7: CORPORATE TAX (II)
    • Unit 7.1: Valuation Rules and capital gains
    • Unit 7.2: The determination of the tax quota
    • Unit 7.3: Deductions and bonuses
    • Unit 7.4: Tax incentives to certain economic activities
    • Unit 7.5: Declaration. Forms. payments of the tax
    • Unit 7.6: Accounting, formal and registry obligations.
7. Activities, Units/Modules and Methodology
Training Activity Methodology Related Competences ECTS Hours As Com Description
Class Attendance (theory) [ON-SITE] Lectures 1 25 N N
Class Attendance (practical) [ON-SITE] Practical or hands-on activities 0.3 7.5 Y N
Problem solving and/or case studies [ON-SITE] Problem solving and exercises 0.3 7.5 Y Y
Individual tutoring sessions [ON-SITE] Other Methodologies 0.1 2.5 N N
Other off-site activity [OFF-SITE] Self-study 2.2 55 N N
Study and Exam Preparation [OFF-SITE] Assessment tests 2 50 N N
Final test [ON-SITE] Assessment tests 0.1 2.5 Y Y
Total: 6 150
Total credits of in-class work: 1.8 Total class time hours: 45
Total credits of out of class work: 4.2 Total hours of out of class work: 105

As: Assessable training activity
Com: Training activity of compulsory overcoming (It will be essential to overcome both continuous and non-continuous assessment).

8. Evaluation criteria and Grading System
Evaluation System Continuous assessment Non-continuous evaluation * Description
Assessment of active participation 10.00% 0.00% The attendance and active participation in face-to-face, theoretical and practical classes and assistance to tutorials will be valued
Final test 70.00% 100.00% The final exam will consist of:

A multiple-choice test with twenty questions, without penalty, but with the need to obtain 13 points out of 20 possible. Duration: 30 minutes. It is necessary to pass this test in order to be able to pass the exam and therefore the subject.
In your case, you may require a development question on the agenda with a duration of 15 minutes, in order to complement the theoretical part.



Practical assumption of liquidation of some of the personal taxes developed in the course: 1:30 hours.
To pass the subject it will be necessary to obtain at least 5/10 in the final exam.
In the extraordinary call, the final test grade will be 100% of the final grade, by default of other evaluation criteria.
Assessment of problem solving and/or case studies 20.00% 0.00% .- The correct resolution of the obligatory practices that can include objective questions type test and true-false, open questions and numerical exercises will be evaluated, in particular, the appropriate identification of the problems will be valued, the compression of the concepts and results and the logical reasoning , as well as the presentation of them. You can request some work on complementary or topical issues of the subject.
Total: 100.00% 100.00%  
According to art. 6 of the UCLM Student Evaluation Regulations, it must be provided to students who cannot regularly attend face-to-face training activities the passing of the subject, having the right (art. 13.2) to be globally graded, in 2 annual calls per subject , an ordinary and an extraordinary one (evaluating 100% of the competences).

Evaluation criteria for the final exam:
  • Continuous assessment:
    In order to weigh the rest of the criteria it is necessary to pass the final test.
  • Non-continuous evaluation:
    Evaluation criteria not defined

Specifications for the resit/retake exam:
In the extraordinary call, the final test will represent 100% of the student's total score.
Specifications for the second resit / retake exam:
Evaluation criteria not defined
9. Assignments, course calendar and important dates
Not related to the syllabus/contents
Hours hours

Unit 1 (de 7): SPANISH TAX SYSTEM: INTRODUCTION
Activities Hours
Class Attendance (theory) [PRESENCIAL][Lectures] 3.1
Class Attendance (practical) [PRESENCIAL][Practical or hands-on activities] 1.07
Problem solving and/or case studies [PRESENCIAL][Problem solving and exercises] 1.07
Individual tutoring sessions [PRESENCIAL][Other Methodologies] .4
Other off-site activity [AUTÓNOMA][Self-study] 7.85
Study and Exam Preparation [AUTÓNOMA][Assessment tests] 7.14
Group 20:
Initial date: 01-02-2022 End date: 16-02-2022

Unit 2 (de 7): INCOME TAX: PHYSICAL PERSONS (I)
Activities Hours
Class Attendance (theory) [PRESENCIAL][Lectures] 2.28
Class Attendance (practical) [PRESENCIAL][Practical or hands-on activities] 1.07
Problem solving and/or case studies [PRESENCIAL][Problem solving and exercises] 1.07
Individual tutoring sessions [PRESENCIAL][Other Methodologies] .35
Other off-site activity [AUTÓNOMA][Self-study] 7.85
Study and Exam Preparation [AUTÓNOMA][Assessment tests] 7.01
Group 20:
Initial date: 17-02-2022 End date: 25-02-2022

Unit 3 (de 7): INCOME TAX: PHYSICAL PERSONS (II)
Activities Hours
Class Attendance (theory) [PRESENCIAL][Lectures] 3.28
Class Attendance (practical) [PRESENCIAL][Practical or hands-on activities] 1.07
Problem solving and/or case studies [PRESENCIAL][Problem solving and exercises] 1.07
Individual tutoring sessions [PRESENCIAL][Other Methodologies] .35
Other off-site activity [AUTÓNOMA][Self-study] 7.85
Study and Exam Preparation [AUTÓNOMA][Assessment tests] 7.14
Group 20:
Initial date: 17-02-2022 End date: 04-03-2022

Unit 4 (de 7): INCOME TAX: PHYSICAL PERSONS (III)
Activities Hours
Class Attendance (theory) [PRESENCIAL][Lectures] 3.28
Class Attendance (practical) [PRESENCIAL][Practical or hands-on activities] 1.07
Problem solving and/or case studies [PRESENCIAL][Problem solving and exercises] .7
Individual tutoring sessions [PRESENCIAL][Other Methodologies] .35
Other off-site activity [AUTÓNOMA][Self-study] 7.85
Study and Exam Preparation [AUTÓNOMA][Assessment tests] 7.14
Final test [PRESENCIAL][Assessment tests] 1
Group 20:
Initial date: 16-03-2021 End date: 25-03-2021

Unit 5 (de 7): INCOME TAX: PHYSICAL PERSONS (IV)
Activities Hours
Class Attendance (theory) [PRESENCIAL][Lectures] 3.28
Class Attendance (practical) [PRESENCIAL][Practical or hands-on activities] 1.07
Problem solving and/or case studies [PRESENCIAL][Problem solving and exercises] 1.07
Individual tutoring sessions [PRESENCIAL][Other Methodologies] .35
Other off-site activity [AUTÓNOMA][Self-study] 7.85
Study and Exam Preparation [AUTÓNOMA][Assessment tests] 7.14
Group 20:
Initial date: 24-03-2022 End date: 16-04-2022

Unit 6 (de 7): CORPORATE TAX (I)
Activities Hours
Class Attendance (theory) [PRESENCIAL][Lectures] 3.28
Class Attendance (practical) [PRESENCIAL][Practical or hands-on activities] 1.07
Problem solving and/or case studies [PRESENCIAL][Problem solving and exercises] 1.07
Individual tutoring sessions [PRESENCIAL][Other Methodologies] .35
Other off-site activity [AUTÓNOMA][Self-study] 7.85
Study and Exam Preparation [AUTÓNOMA][Assessment tests] 7.14
Group 20:
Initial date: 21-04-2022 End date: 30-04-2022

Unit 7 (de 7): CORPORATE TAX (II)
Activities Hours
Class Attendance (theory) [PRESENCIAL][Lectures] 6.5
Class Attendance (practical) [PRESENCIAL][Practical or hands-on activities] 1.08
Problem solving and/or case studies [PRESENCIAL][Problem solving and exercises] 1.08
Individual tutoring sessions [PRESENCIAL][Other Methodologies] .35
Other off-site activity [AUTÓNOMA][Self-study] 7.9
Study and Exam Preparation [AUTÓNOMA][Assessment tests] 7.16
Final test [PRESENCIAL][Assessment tests] 2
Group 20:
Initial date: 03-05-2022 End date: 13-05-2022

Global activity
Activities hours
10. Bibliography and Sources
Author(s) Title Book/Journal Citv Publishing house ISBN Year Description Link Catálogo biblioteca
Agencia Estatal de la Administración Tributaria 2011 Recursos Electrónicos www.aeat.es  
 
 
Asociación Española de Asesores Fiscales 2011 Recursos Electrónicos www.aedaf.es  
 
 
Noticias Jurídicas 2011 Recursos Electrónicos: Portal jurídico con repertorio de legislación actualizada noticias.juridicas.com  
Manual Fiscalidad Básica CEF 2011 Recursos Electrónicos.Bibliografia básica www.fiscal-impuestos.com/manual-fiscalidad-basica.html  
Campus Virtual 2011 Recursos Electrónicos https://moodle.uclm.es  
Ministerio de Economía y Hacienda 2011 Recursos Electrónicos www.meh.es  
Instituto de Estudios Fiscales 2011 Recursos Electrónicos www.ief.es  
AA.VV. Memento Impuesto sobre Sociedades Francis Lefebvre 2017 Bibliografía Complementaria  
AA.VV. Memento Fiscal Francis Lefebvre 2017 Bibliografía Complementaria  
AA.VV. Memento IRPF Francis Lefebvre 2017 Bibliografía Complementaria  
ALBI, E., PARERES, R Y R.ONDARZA, J.A Sistema fiscal español. Volumen I y II Ariel 2019 BIBLIOGRAFÍA BÁSICA Ficha de la biblioteca
ALONSO ALONSO, R. IRPF Casos Prácticos. CEF 2019 Bibliografía Complementaria  
ALONSO ALONSO, R. Impuesto Sobre La Renta De Las Personas Físicas. Comentarios y Casos Prácticos (2 Volúmenes) CEF 2019 Bibliografía Complementaria  
BORRÁS AMBLAR, F., NAVARRO ALCÁZAR, J. V. Impuesto Sobre Sociedades (1). Régimen General. Comentarios y Casos Prácticos. CEF 2019 Bibliografía Complementaria  
BORRÁS AMBLAR, F., NAVARRO ALCÁZAR, J. V. Impuesto Sobre Sociedades (2). Regímenes Especiales. Comentarios y Casos Prácticos. CEF 2019 Bibliografía Complementaria  
JUAN JOSE RUBIO GUERRERO. JESUS FERNANDEZ-BRAVO MATERIAL DE TRABAJO. ESQUEMAS. SUPUESTOS Y DOCUMENTACION. Moodle. 2021 Estos materiales se irán facilitando a los estudiantes a medida que se vayan desarrollando los temas y serán situados en la plataforma MOODLE tanto en su planteamiento como la solución propuesta una vez resueltos y comentados en clase.  
MORENO, M. C. y PAREDES, R Fiscalidad Individual y Empresarial. Ejercicios Resueltos. Civitas 2015 BIBLIOGRAFÍA BÁSICA  
NAVARRO ALCÁZAR, J. V.; BORRÁS AMBLAR, F. Impuesto sobre Sociedades. Casos Prácticos. CEF 2019 Bibliografía Complementaria  
PEREZ, J., QUINTAS, J. y SÁNCHEZ, J Introducción al Sistema Tributario Español. CEF 2011 Bibliografía Complementaria  



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