SUBJECT DESCRIPTION NAME: INTERNATIONAL AND SPANISH TAX SYSTEM I ACADEMIC YEAR: 2020/2021
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Course Description / Academic year 2020-2021 SUBJECT DESCRIPTION NAME: INTERNATIONAL AND SPANISH TAX SYSTEM I 2NDYEAR | SEMESTER: 1ST/2ND DEGREE: BUSINESS ADMINISTRATION IN-CLASS TEACHING ACADEMIC YEAR: 2020/2021 SCHOOL OF BUSINESS AND ECONOMICS
Course Description / Academic year 2020-2021
1. SUBJECT IDENTIFICATION
1.- SUBJECT:
Name: The Spanish and Comparative Tax System I
Code: 13272
Year(s) course is taught: 2nd Semester(s)when the course is taught: 1st 2nd
Type:Compulsory ECTS: 6 Hours ECTS: 30
Language: English and Spanish In-class teaching
Degree (s) in which the course is taught:Business Management
School of Business and Economics
2.- ORGANIZATION OF THE COURSE:
Department: Economics
Area of knowledge: Applied Economics
2. LECTURERS OF THE SUBJECT
1.- LECTURERS:
Responsibleof the Course CONTACT
Name: Begoña Barruso Castillo
Phone (ext): Ext.: 15670
Email: Barruso.cee@ceu.es
Office: 1.21B
Lecturer CONTACT
Name: Begoña Barruso Castillo
Phone (ext): Ext 5670
Email: barruso.cee@ceu.es
Office: 1.21B
Lecturer CONTACT
Name: Ana Cristina Mingorance Arnáiz
Phone (ext): Ext.: 15362
Email: mingor.fcee@ceu.es
Office: 1.21BCourse Description / Academic year 2020-2021
Lecturer CONTACT
Name: Marta Gómez-Tembleque Romillo
Phone (ext): Ext. 15669
Email: marta.gomeztemblequeromillo@ceu.es
Office: 1.22B
Lecturer CONTACT
Name: Isabel Lima
Phone (ext): Ext 15669
Email: isabel.limapinilla@ceu.es
Office: 0.16B
Lecturer CONTACT
Name: Alejandro Montoya
Phone (ext):
Email: alejandro.montoyaperez@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. SUBJECT DESCRIPTION
The objective of the subject is to know the structure, composition and how the Spanish Tax System
works, with particular reference to individual taxation (Personal Income Tax and Wealth Tax). Besides,
the studentshall learn basic facts on how those taxes work in the countries around us.
4.SKILLS
1.- SKILLS
Code Basic and General Skills
Students should have demonstrated that they have gained knowledge of and understand
an area of study at a level beyond secondary education that, even though based on
BS1
advanced text books, it also includes aspects that are acquired from knowledge deriving
from the state-of-the-art of the field of study.Course Description / Academic year 2020-2021
Students should know how to apply their knowledge to their work or vocation in a
BS2 professional manner and should have the skills that are usually demonstrated by compiling
and defending arguments and resolving problems within their area of study.
Students should have the capacity to collect and interpret relevant data (usually within their
BS3 area of study) to form opinions based on reflection on relevant topics of a social, scientific
or ethical nature.
Students should be capable of communicating information, ideas, problems and solutions
BS4
to both a specialist and non-specialist audience.
GS1 Capacity for analytical and critical thinking
Code Specific Skills
Knowledge and capacity to interpret and use fundamental economic concepts (Economic
SS1 Theory), context and institutional factors (Economic Structure and History) and tools
(mathematics) in making business decisions.
2.- LEARNING OUTCOMES:
Learning outcomes
Students must be able to identify the composition of the Spanish Tax System (State, regional
and local).
Students must be able to assess tax consequences derived from decisions made by economic
actors, both for Public Administration and individuals.
Students must be able to quantify 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 subject 180
Code Name On-campus
hours
EA2 Seminar 30
EA3 Practical Workshop 6
EA4 Practice 32
TOTAL Presence Hours 68
Code Name Not on-
campus hours
EA0 Independent Work 112Course Description / Academic year 2020-2021
2.-EDUCATIONAL ACTIVITIES:
Educational Activity DEFINITION
Educational activity focused especially on the competence of the
students to develop the learning skills enabling them to assimilate
content acquired beforehand, while relating economic concepts and
those of similar and/or auxiliary disciplines and different theoretical and
methodological approaches. Students study each subject in depth to a
large extent independently. This educational activity is also centred on
Seminar encouraging students to acquire the skills necessary to communicate
(EA2) their conclusions – and the understanding and underlying reasons
supporting them – to both the specialist and non-specialist public clearly
and unequivocally. Priority is given to the participation of students and
their sharing of the reasoned interpretation of knowledge and the sources
of their fields of study, all of which is coordinated by the professor.
Educational activity focused especially on the competence of the
students to use specific methodologies for resolving problems of a
practical nature encountered by economists in their most applied aspects
Practical Workshop and/or the information technology tools relevant to each subject. Priority
(EA3) is placed on students undertaking practical activities focused on data
manipulation and selection of quantitative and/or qualitative information
for purposes of extracting/drawing relevant conclusions.
Educational activity focused especially on the competence of the
students to collect, manipulate and process relevant data and variables
for economic, statistical, financial, accounting and tax analyses. Priority
Practice is placed on students undertaking activities that involve the application of
(EA4) theoretical and/or technical knowledge acquired, which may be done
individually or in a group, depending on the subject and the skills to be
acquired.
Independent Work Educational activity whereby students independently manage their own
(EA0) learning by the study of the course material.
Throughout the course two computer workshops will be made. At the end of the semester, there will
be organized both workshops in which students will be taught how to prepare Personal Income Tax
Return (Form 100), using the P.A.D.R.E. software. This software is available for taxpayers, and
studentsmust be able tofamiliarize themselves with it, as they will use it when their academic
education is over.
Moreover, the content of the course is subject to frequent changes in Law, with important impact in
every field of Economy. This circumstance requires a continuous updating in Taxation. Consequently,
if the Department considers it, there will be a Workshop on Tax Actuality, in which relevant changes
would be analyzed.
6. ASSESSMENT OF LEARNING
1.- CLASS ATTENDANCE:
In order to be eligible for examination by continuous assessment students must attend at least 75% of
scheduled class time (attendance sheets will be used). As students may be absent 25% of the classes,
no attenuating circumstances will be accepted for absences.Course Description / Academic year 2020-2021
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, in order to consider the percentage of attendance abovementioned.
In this sense, the achievement of the aim pursued is not only a percentage of attendance, the student
must have a proper and participative attitude in class, at all times.
Those students who cannot attend class and good cause has been shown, they must inform the
Department at the beginning of the semester. They would receive an adapted course schedule to pass
the subject.
If no communication is made, or it is delayed, there would be no adapted schedule, and the student
would be eligible for assessment on the same criteria as the rest of students.
2.-ASSESSMENT SYSTEM:
ASSESSMENT SYSTEM
Code Name Percentage
AS3 Written examination on reasoning questions 35%
AS4 Written or computer-based examination on exercises, problems, cases, and 65%
so forth
ORDINARY EVALUATION:
The course will be rated by continuous assessment system which includes the following tests:
1. Theoretical and Practical Test, which allows to know the capability of the student to relate
different taxes of the Spanish Tax System. He would be asked to know basic elements of the taxes
involved. The value of the Test is 1 point. This test would be done during the semester on a date
decided by the Department, and communicated to the students, at the beginning of the course.
2. Tax Inspector for one day: Test Maximum score to obtain in this test is 1 point. This test would
be done during the semester on a date decided by the Department, and communicated to the
students, at the beginning of the course. The aim of this test is to detect mistakes in a Personal
Income Tax Assessment.
3. Knowledge Test, it is intended to evaluate comprehension of concepts and basic elements of
Spanish Tax System, and the student’s ability to apply them to real situations. The global value of
this test is 2 points. This test would be done during the semester on a date decided by the
Department, and communicated to the students, at the beginning of the course.
4. Computer workshop: Throughout the course a computer workshop will be made in which
students will be taught how to prepare Personal Income Tax Return (Form 100), using
RENTAWEB software. This software is available for taxpayers.
5. Workshop on Tax Actuality: The content of the course is subject to frequent changes in Law,
with important impact in every field of Economy. This circumstance requires a continuous updating
in Taxation. Consequently there will be a Workshop on Tax Actuality, in which relevant changes
would be analyzed by students in group. The maximum score of this workshop will be 3 points.
During the semester there will be two workshops, one made by groups and another one to be done
individually. Each of them will have a maximum score of 1,5 points. At the beginning of the semester,
the teacher will provide to the students a document indicating relevant aspects of them (such as
format, deadlines, etc…).Course Description / Academic year 2020-2021
6. Global Settlement of Personal Income Tax: Practical case to fulfill the Personal Income tax
Return. Maximum value in this Test will be 3 points (minimum score required: 40%). This test
will be made on the official date posted by Secretariat of the School.
In order to pass the continuous assessment, it will be required:
1. Students must attend at least 75% of the classes.
2. Students must obtain at least 40% of the score assigned to the Global Settlement of
Personal Income Tax.
3. Students must obtain a final minimum score of 5 points
EXTRAORDINARY EXAM:
Students who have not passed the subject on the ordinary examination, will take the extraordinary exam.
Please notice that some grades of the tests made by groups during the ordinary assessment, will be
kept for the extraordinary exam; that is to say: Inspector for one day and the Actuality Topic. Accordingly,
in the extraordinary exam, there will be the following tests:
1. Knowledge Test: The global value of this test is 3,5 points.
2. Theoretical and Practical Case of the Spanish Tax System: The global value of this test will be 1
point.
3. PIT Assessment: The maximum grade is 3 points (mínimum grade required: 40%).
To pass the subject, the student should obtain at least 40% of maximum grade of the PIT Assessement,
and the final score has to be, at least 5 points.
7. SUBJECT PROGRAMME
1.- COURSE SYLLABUS:
THEORETICAL:
PART I: PRINCIPLES OF THE SPANISH TAX SYSTEM
CHAPTER 1: STRUCTURE OF THE SPANISH TAX SYSTEM
Basic Tax Concepts
Composition and characteristics of the Spanish Tax System (State Part)
Tax Resources of the Autonomous Regions
Tax Resources of Local Governments
PART II: COMPOSITION AND OPERATION OF THE SPANISH INDIVIDUAL INCOME TAX
SYSTEM
CHAPTER 2: PERSONAL INCOME TAX (I)
Main features of Personal Income Tax
Tax settlement Structure
Tax Base: general and savings
CHAPTER 3: PERSONAL INCOME TAX (II)
Net Tax Base and Tax rate
Net Tax payableCourse Description / Academic year 2020-2021
Withholding Tax and formal obligations of Personal Income Tax
APPENDIX: WEALTH TAX
PRACTICAL:
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
Resolutionof theoretical-practical cases
Part II
Global Settlement of Personal Income Tax
Inspector Tax for one day
Computer Workshop (RentaWeb Software)
Tax Actuality Workshops
8. BIBLIOGRAPHY
1.- BASIC BIBLIOGRAPHY:
TAX CODE:
Over the Semester, students will use The Personal Income Tax Standards (Act, Regulation and
Ministerial Order) to solve practical case, 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 whole text of different Tax Acts, through the web of
Spanish Tax Authorities: www.agenciatributaria.es or www.boe.es.
These regulations also appears in the following books:
1. Centro de Estudios Financieros (CEF) (Last Edition): “Impuesto sobre la Renta de las
Personas Físicas. Normativa estatal y autonómica”, Madrid.
2. Editorial Tirant Lo Blanch (Last Edition): “Impuesto sobre la renta de las personas físicas,
impuesto sobre el patrimonio e impuesto sobre la renta de los no residentes”.
PRACTICAL HANDBOOK:
1. Mingorance Arnaiz, C.; Barruso Castillo, B. y Gómez-Tembleque Romillo (2020): Discovering
the Spanish Tax System, Editorial Pirámide.
2. Moreno Moreno, C.; Paredes Gómez, R. (Last Edition): Casos prácticos de Sistema Fiscal
(resueltos y comentados), Madrid.
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:Course Description / Academic year 2020-2021
1. Albi Ibañez, E., Paredes, R. y Rodríguez Ondarza, J.A (Last Edition): Sistema Fiscal Español,
Editorial Ariel, Last Edition.
2. Agencia Tributaria (2021): Manual práctico de Renta y Patrimonio 2020.
3.- 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 of Tax Studies: http://www.ief.es
REAF: http://www.reaf.org
Spanish Association of Tax Advisers: http://www.aedaf.es
Bank of Spain: www.bde.es
9. ATTITUDE IN THE CLASSROOM
1.- REGULATIONS:
The student will show a proper attitudein 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.
The teaching unit will decide, in each case, the sanction that will be applied to those students
who are expelled from the classroom
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
