Guías Docentes Electrónicas
1. General information
ECTS credits:
Academic year:
Main language:
Second language:
Use of additional languages:
English Friendly:
Web site:
Lecturer: JOSÉ ÁNGEL GÓMEZ REQUENA - Group(s): 30 
Phone number
Office hours
Facultad de Ciencias Sociales. Despacho 4.24
926 05 32 56
Wednesdays from 9 a.m. to 12 p.m.; Fridays from 11 a.m. to 2 p.m. Please request tutoring beforehand by e-mail.

2. Pre-Requisites

A background in corporate business forms and the fundamentals of Public Law is required.

3. Justification in the curriculum, relation to other subjects and to the profession

The insertion of the subject "TBusiness and Labour Taxation" within the itinerary of those that make up the Degree in Labour Relations and Human Resources Development is justified by its basic nature in order to provide a legal vision of the different aspects of the company and work. This perspective is necessary in order for the future professional to carry out functions both within the public administration and in the development of a business and professional activity, whether self-employed or employed by others.

4. Degree competences achieved in this course
Course competences
Code Description
E21 Advisory and technical representation capacity in the administrative field.
E22 Familiarity with the main aspects of corporate and labor taxation.
G01 Ability to seek, analyze and summarize information allowing to establish arguments and make judgments in the different areas of professional activity.
G02 Ability to present and defend, orally and/or in writing, issues or topics related to their specialty.
G04 Ability to use ICT appropriately, in different areas of professional activity.
G05 Ability to understand general information in a foreign language, using frequently used expressions.
5. Objectives or Learning Outcomes
Course learning outcomes
To be aware of the basic rules on administrative procedure and appeals.
Advisory and technical representation capacity in the administrative field
Advising on taxation matters.
Comprehension of foreign language materials
Development of professional activities in accordance with ethical principles and respect for fundamental rights.
Exhibition and defense of matters related to the subject.
Appropriate use of ICTs.
Seeking, analyzing and summarizing information.
Additional outcomes
Not established.
6. Units / Contents
  • Unit 1: Concept and content of Financial Law
  • Unit 2: Constitutional principles. The financial power of the various local and regional authorities.
  • Unit 3: Tax and non-tax public revenues.
  • Unit 4: The elements of tax liability.
7. Activities, Units/Modules and Methodology
Training Activity Methodology Related Competences ECTS Hours As Com Description
Class Attendance (theory) [ON-SITE] Lectures E21 E22 G01 G02 1.16 29 N N
Class Attendance (practical) [ON-SITE] Case Studies E21 E22 G01 G04 0.6 15 N N The legal-financial problems raised in certain factual cases will be analysed in addition to resolving the practical cases prepared by the students.
Mid-term test [ON-SITE] Assessment tests E21 E22 G02 0.04 1 Y N The assessment criteria for the progress tests are set out in section 8 of this guide, to which we refer.
Final test [ON-SITE] Assessment tests E21 E22 G02 0.08 2 Y Y Students must pass the progress tests and correctly solve the practical cases set during the course.
Study and Exam Preparation [OFF-SITE] Self-study E21 E22 G01 G04 3.2 80 N N
Writing of reports or projects [OFF-SITE] Problem solving and exercises E21 E22 G02 0.92 23 Y N El alumno resolverá los supuestos prácticos formulados por el profesor.
Total: 6 150
Total credits of in-class work: 1.88 Total class time hours: 47
Total credits of out of class work: 4.12 Total hours of out of class work: 103

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 problem solving and/or case studies 30.00% 0.00% The resolution of the practical cases proposed by the teacher throughout the course will have a value of up to 30% in the final grade.
Final test 20.00% 100.00% Students who do not follow the continuous assessment will be examined in a final theoretical-practical test of all the contents of the course.
Mid-term tests 50.00% 0.00% Several progress tests are planned throughout the course, which in the case of passing all of them, students will be exempted from taking a test of the whole subject. These tests will be worth up to 70% of the final grade.
Total: 100.00% 100.00%  
According to art. 4 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. 12.2) 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:
    On-site students will be assessed using the continuous assessment system. An "on-site student" is understood to be a student who completes all the practical exercises and progress tests planned during the course and attends class regularly. Failure to complete any of these practical exercises or progress tests entails the loss of the status of "on-site student", being assessed according to the system established for those students who have not been able to follow the continuous assessment system, who must take a theoretical test covering the entire syllabus of the subject.
    Both in the continuous assessment system and for those students who could not follow it, the criteria to be followed by the teacher will be those detailed below:
    - Mastery of the subject, both in its theoretical and practical aspects.
    - Ability to synthesise and correct command of legal-financial language.
    - Clarity in the writing and argumentation of practical cases.
  • Non-continuous evaluation:
    Students who have not been able to follow the continuous assessment system or who have not passed the progress tests and practical cases established in this system will be examined in the non-continuous assessment.

Specifications for the resit/retake exam:
Theoretical-practical final test covering all the contents of the course.
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
Class Attendance (theory) [PRESENCIAL][Lectures] 29
Class Attendance (practical) [PRESENCIAL][Case Studies] 15
Mid-term test [PRESENCIAL][Assessment tests] 1
Final test [PRESENCIAL][Assessment tests] 2
Study and Exam Preparation [AUTÓNOMA][Self-study] 80
Writing of reports or projects [AUTÓNOMA][Problem solving and exercises] 23

Unit 1 (de 4): Concept and content of Financial Law
Teaching period: Week 1, 2 and 3

Unit 2 (de 4): Constitutional principles. The financial power of the various local and regional authorities.
Teaching period: Weeks 4 and 5

Unit 3 (de 4): Tax and non-tax public revenues.
Teaching period: Weeks 6 and 7

Unit 4 (de 4): The elements of tax liability.
Teaching period: Weeks 8 and 9

Global activity
Activities hours
10. Bibliography and Sources
Author(s) Title Book/Journal Citv Publishing house ISBN Year Description Link Catálogo biblioteca
ALGUACIL MARÍ, P. La tributación de las sociedades laborales Thomson-Aranzadi Última edición Ficha de la biblioteca
ALGUACIL MARÍ, P. Fiscalidad de la empresa Diálogo Última edición Ficha de la biblioteca
ALONSO GONZÁLEZ, L.M., COLLADO YURRITA, M.A. y MORENO GONZÁLEZ, S. (Dirs.) Manual de Derecho Tributario: parte especial última edición  
BONET SÁNCHEZ, P. La empresa ante el sistema tributario Aranzadi Última edición Ficha de la biblioteca
COLLADO YURRITA, M.A. y LUCHENA MOZO, G. (Dirs.) Derecho Financiero y Tributario. Parte general última edición  
CUBERO TRUYO, A. et. al. Los principales impuestos del sistema tributario : IRPF, Impuesto sobre sociedades, IVA Tecnos 978-84-309-7840-3 2019  
DE HARO IZQUIERDO, M. Manual de fiscalidad de la empresa y el empresario Dykinson 9788413771557 2020  
LUCHENA MOZO, G.M. Fiscalidad de la empresa familiar Atelier Última edición Ficha de la biblioteca
ROMERO FLOR, L. M. Manual de Derecho financiero y tributario: parte general  

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