COURSE DESCRIPTION SUBJECT: INTERNATIONAL AND SPANISH TAX SYSTEM
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International and Spanish Tax System II / Course 2021-2022 COURSE DESCRIPTION SUBJECT: INTERNATIONAL AND SPANISH TAX SYSTEM II YEAR: 4TH SEMESTER: 1ST/2ND DEGREE: BUSINESS ADMINISTRATION MODALITY: ON CAMPUS ACADEMIC YEAR: 2021/2022 SCHOOL OF BUSINESS AND ECONOMICS
1. SUBJECT IDENTIFICATION
1.- COURSE/SUBJECT:
Name: International and Spanish Tax System II
Code: 13289
Year(s) course is taught: 4th Semester(s) when the course is taught: 1st 2nd
Type: Compulsory subject ECTS: 6 Hours ECTS: 30
Language: English Modality: on-site
Degree in which the course is taught: Business Administration
School which the course is taught: Economic and Business Science
2.- ORGANIZATION OF THE COURSE:
Department: Economics
Area of knowledge: Applied Economics
2. LECTURERS OF THE SUBJECT
1.- LECTURERS:
Responsible of the Course CONTACT
Name: Carmen Calderón Patier
Phone (ext): Ext. 15783
Email: calder@ceu.es
Office: Nº 12 Julián Romea, 20
Lecturer CONTACT
Name: Begoña Barruso Castillo
Phone (ext): Ext 15670
Email: barruso.cee@ceu.es
Office: 1.21B
Lecture CONTACT
Name: Juan José Benayas del Álamo
Phone (ext): 15474
Email: jjbenayas@ceu.es
Office: 1.14BLecturer CONTACT
Name: Marta Gómez-Tembleque Romillo
Phone (ext): Ext 15669
Email: marta.gomeztemblequeromillo@ceu.es
Office: 1.22B
Lecturer CONTACT
Name: Virginia Rey Paredes
Phone (ext): Ext 5428
Email: virginia.reyparedes@ceu.es
Office: 1.06B
Lecturer CONTACT
Name: Ramón López de Haro Esteso
Phone (ext):
Email: ramon.lopezesteso@colaborador.ceu.es
Office:
2.- TUTORIALS:
For any queries regarding the subject, students can contact lecturers by e-mail, phone or visiting their
office during the teacher’s tutorial times published on the student’s Virtual Campus.
3. COURSE DESCRIPTION
The objective of the subject is to know the structure, composition and how the Spanish Tax System
works, with particular reference to business taxation (Corporate Tax and Value Added Tax). Besides,
the student shall learn basic facts on how those taxes work in the countries around us.
4. COMPETENCIES
1.- COMPETENCIES:
Basic and General Competencies Specific Competencies
BS1 SS2
BS2 SS4
BS3
BS4
GS12.- LEARNING OUTCOMES:
Learning Outcomes
Students must be able to assess tax consequences derived from decisions made by economic
actors, both for Public Administration and companies carrying out economic activities.
Students must be able to quantify business tax costs of the economic agents.
Students must be able to explain from an economic perspective, what are the optimal tax options for
agents who are involved.
5. LEARNING ACTIVITIES
1.- DISTRIBUTION OF STUDENT’S ASSIGNMENT:
Total Hours of the course 180
Code Name On-campus
hours
AF2 Seminar 28
AF3 Workshop 6
AF4 Practical cases 36
TOTAL Presence Hours 70
Code Name Not on-
campus hours
AF0 Self-student work 110
6. ASSESSMENT OF LEARNING
1.- CLASS ATTENDANCE:
Those students that due to COVID19 are not able to attend live classes and prior permission of the
Dean, they are going to attend online classes, please notice that it is mandatory to leave the web cam
on, during the class.
2.- ASSESSMENT SYSTEM:
ASSESSMENT SYSTEM
Code Name Percentage
SE3 Written exam- essay type questions 40%
SE4 Written exam- case studies or similar 60%3.- ASSESSMENT CRITERIA: ORDINARY EXAMINATION. (CONTINUOUS EVALUATION): In order to be eligible for continuous assessment, students must have attended at least 75% of the classes. Continuous assessment awards 70% of the final mark. This mark will be obtained by the completion of written tests and resolution of practical cases, which represents 20% of the final mark. The date will be communicated to the student at the beginning of the course. The remaining 50% will be obtained by the completion, throughout the semester, of two workshops or cases, defined by the teacher, (that may be carried out individually or in groups). The remaining 30% of the final mark for the subject corresponds to the final exam, which will be held on the official date established by the Secretary's Office of the Faculty and will consist of a written test of reasoning. In order to pass the course, it is necessary to obtain a minimum mark of 40% in the final exam. Once the calendar of activities (exams, practicals, exercises, assignments, presentations, etc.) has been set in advance, in order to guarantee equal conditions for all students, these tests will not be repeated for those students who do not attend them. Students who are on international mobility or because they are on a work internship for at least six weeks during the academic semester, are obliged to take the two workshops during the semester and submit them on the date set by the teacher. In the case of group workshops, students may choose between doing them jointly with other students or individually. Regarding the rest of the continuous assessment tests, they may take them during the semester, on the same dates that the teacher establishes for the rest of the class, or take all of them on the official date established by the Secretary's Office of the Faculty for the final exam. In this last case, please notice that the test will keep the same weights as for the rest of the students and requiring the same minimum in the applied knowledge tests (40%). EXTRAORDINARY EXAM: Those Students who have not passed the subject in the ordinary exam may retake it in the extraordinary exam. The workshops must be carried out, to achieve the competences required by the Teaching Unit, and it will be valued at 50% of the overall mark. The other 50% will consist of a test of reasoning and practical questions on Corporate Tax and VAT. The total evaluation of the tests will be 100% of the mark. For the extraordinary exam, if the student has taken the Workshops during the course, the mark will be kept (50% of the final mark). In this case, the final exam will be assessed at 50%.
7. COURSE PROGRAMME
1.- COURSE PROGRAMME:
THEORETICAL:
PART I: PRINCIPLES OF THE SPANISH CENTRAL BUSINESS TAX SYSTEM
CHAPTER 1: CORPORATE TAX
• Concept and Features.
• Basic Tax Settlement Scheme.
• Determining Taxable Income. Offset losses.
• Net tax payable and Net tax charge
• Tax Credits
• Payments on account and tax liabilities
• Small Size Enterprises´ tax singularities and financial leasing
CHAPTER 2: VALUE ADDED TAX
• Concept and Features
• Output VAT. Taxable income and tax rates
• Deductible Input VAT. The pro rata rule
• Regularizations
• Small Size Enterprises´ tax singularities
PART II: COMPARATIVE TAX SYSTEM
CHAPTER 3: AN INTRODUCTION TO BUSINESS TAXATION IN THE EUROPEAN UNION
• Introduction
• Direct Taxation: Corporate Tax
• Indirect Taxation: Value Added Tax and Excise Duties
PRACTICAL WORK PROGRAMME:
The course has an eminently practical vocation, and as the subject goes forward and theoretical
concepts are explained, practical cases are raised; some of them would be solved in Class whereas
others should be solved by self-work of the student.
Apart from resolution of those exercises, over the course of the semester, there will be several practical
cases, distributed as follows:
Part I
Learning Test and practical cases
Global Settlements of Corporate Tax
Practical cases about current topics
Specialization in Small companies (“PYMES”)
Part II
Learning Test and practical cases8. RECOMMENDED READING
1.- ESSENTIAL BIBLIOGRAPHY:
TAX CODE:
Over the Semester, students will use legal codes on Corporate Tax and Value Added Tax (Acts,
and Regulations) to solve practical cases, in order to get used to it, as an appropriate use,
interpretation and comprehension will enable him to improve his future professional life.
The student has the possibility to obtain the aforementioned legal texts through the web of Spanish
Tax Authorities: www.agenciatributaria.es or www.boe.es.
PRACTICAL HANDBOOK:
1. Moreno Moreno, C.; Paredes Gómez, R. (Last Edition): Casos prácticos de Sistema Fiscal
(resueltos y comentados), Madrid.
2. Dizy Menéndez, D.; Rodríguez Ondarza, J. A.; y Rojí Chandro, L. A. (Last Edition): Sistema
Fiscal Español. Ejercicios prácticos, Editorial Universitaria Ramón Areces.
In addition, the Department will propose several exercises during seminars and workshops.
2.- ADDITIONAL BIBLIOGRAPHY:
HANDBOOKS:
The Department will provide the adequate material to the student so that he can follow correctly
the course. Basically, through schemes which include main structure of the Tax System, to
facilitate the interpretation of Tax Laws.
Besides, the student can consult some theoretical handbooks to enrich the subject. Among them,
we recommend:
1. Albi Ibañez, E., Paredes, R. y Rodríguez Ondarza, J.A (Last Edition): Sistema Fiscal
Español, Editorial Ariel, Last Edition.
2. Agencia Tributaria (2020): Manual práctico IVA 2019.
3. Agencia Tributaria (2020): Manual de actividades económicas. Obligaciones fiscales de
empresarios y profesionales residentes en territorio español.
4.- WEB RESOURCES:
Due to the dynamism and constant changes produced in our Tax Regulations, it is important to
consult updated webs on Tax matters.
Main webs related to the course are:
• Ministry of Economics Matters and Digital Transformation:
https://www.mineco.gob.es/portal/site/mineco/
• Agencia Tributaria: www.agenciatributaria.es
• Ministry of Tax: https://www.hacienda.gob.es/es-ES/Paginas/Home.aspx
• Institute for Fiscal Studies: http://www.ief.es
• REAF: http://www.reaf.org
• Spanish Association of Tax Advisers: http://www.aedaf.es
• Bank of Spain: www.bde.es9. ATTITUDE IN THE CLASSROOM
The student will show a proper attitude in class, according to the Faculty and University
Regulations. That means apart from attending class regularly and timely, to have a participative
attitude, doing all exercises and work required.
Any irregular act of academic integrity (no reference to cited sources, plagiarism of work or
inappropriate use of prohibited information during examinations) or signing the attendance sheet
for fellow students not present in class will result in the student not being eligible for continuous
assessment and possibly being penalized according to the University regulations.
Furthermore, the Department will decide in each case, the penalty to be applied on those
students expelled from class.
10. EXCEPTIONAL MEASURES
Should an exceptional situation occur which prevents continuing with face-to-face teaching
under the conditions previously established to this end, the University will take appropriate
decisions and adopt the necessary measures to guarantee the acquisition of skills and
attainment of learning outcomes as established in this Course Unit Guide. This will be done in
accordance with the teaching coordination mechanisms included in the Internal Quality
Assurance System of each degree.You can also read
