Syllabus query

Academic Year/course: 2017/18

417 - Degree in Economics

27445 - Spanish Tax System II

Syllabus Information

Academic Year:
27445 - Spanish Tax System II
Faculty / School:
109 - Facultad de Economía y Empresa
417 - Degree in Economics
3 and 4
First semester
Subject Type:

5.1. Methodological overview

The learning process designed for this subject is based on the following:

For proper integration of theoretical and practical content of the subject, as well as high student involvement in the learning process, a combination of strategies and teaching methods will be used: the theoretical and practical classes; reading, study and discussion by students of the recommended materials; conducting exercises and homework to present and discuss in class or delivery and subsequent evaluation by the teacher; the use of specific simulators for solving tax planning problems; and customized individual or group tutorials.

5.2. Learning tasks

The program that the student is offered to help you achieve the expected results includes the following activities ...

1. Presentation of topics, bibliographical orientation and and resolution of issues and problems raised by the teacher.

2. Personal work by the students, individually and in groups, for resolution of issues and problems and exam preparation .

3. Resolution and presentation / class discussion of issues and problems previously proposed by the teacher, and participation in seminars .

4. Tutorials Individual and group Tutorials.

5. Examinations .

5.3. Syllabus

Part one: Methodology

1. Introduction

               1.1. Introduction

               1.2. Approach to tax planning

               1.3. Book topics.


2. Tax planning fundamentals

               2.1. Introduction

               2.2. Tax incidence in an operation.

               2.3. Classification of operations

               2.4. The tax rate

               2.5. Tax credits and allowances.

               2.6. The taxpayer

               2.7. Time


Part two: Personal tax planning

3. A first application: Choosing between alternative savings vehicles

               3.1. Introduction

               3.2. Annual yield assets

               3.3. Deferred lump-sum assets.

               3.4. Annuities: Features.

               3.5. Choosing between alternative annuity vehicles: General model.

               3.6. Choosing between an annuity and a lump-sum.


4. Taxation of the family in Spain

               4.1. Topics of family taxation in income tax

               4.2. First strategy: splitting income

               4.3. Second strategy: Filing jointly or separately.

               4.4. Third strategy: Economic Family Organization

               4.5. Types of family and personal income tax burden


5. Estate and gift tax planning

               5.1. Estate and gift taxation (EGT) in Spain

               5.2. Strategies for progressivity of State Tax.

               5.3. Interaction of personal income tax and EGT

               5.4. Other strategies


Part Three: international tax planning

6. Tax strategies in a plurinational context

               6.1. Introduction

               6.2. Taxation in a multinational context

               6.3. Defining tax residence.

               6.4. Location of direct investment in the short term

               6.5. Location of long-term investment

               6.6. The decision to repatriate abroad earned income

               6.7. International tax transparency.


5.4. Course planning and calendar

Schedule sessions and presentation of works

The calendar with the dates of the sessions and the presentation of papers and other activities will be communicated by the teacher of the subject at the beginning of the academic year.

                          Contact hours                                       Non-contact hours



Autonomous student work (including tutorials)

15 h.

15 h.

41 h.




(30 meetings of 2 hours)


             1ª     Meeting             Presentation of the subject and Item 1

    2ª a   5ª     Meetings            Theory and practice T.2

    6ª a   9ª     Meetings            Theory and practice T.3

  10ª a 12ª     Meetings            Theory and practice T.4

  13ª a 14ª     Meetings            Theory and practice T.5

  15ª a 16ª     Meetings            Theory and practice T.6

  17ª a 20ª     Meetings            Theory and practice T.7