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.
Course competences | |
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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. |
Course learning outcomes | |
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Not established. | |
Additional outcomes | |
Description | |
Training Activity | Methodology | Related Competences (only degrees before RD 822/2021) | 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).
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% |
Not related to the syllabus/contents | |
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Hours | hours |
Unit 1 (de 7): SPANISH TAX SYSTEM: INTRODUCTION | |
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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) | |
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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) | |
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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) | |
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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) | |
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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) | |
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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) | |
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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 | |
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Activities | hours |
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 | |||||
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 |