Academic Year/course:
2023/24
450 - Degree in Marketing and Market Research
27611 - Business Taxation
Syllabus Information
Academic year:
2023/24
Subject:
27611 - Business Taxation
Faculty / School:
109 - Facultad de Economía y Empresa
Degree:
450 - Degree in Marketing and Market Research
ECTS:
6.0
Year:
2
Semester:
First semester
Subject type:
Compulsory
Module:
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1. General information
The subject Company Taxation aims to provide the student with the necessary knowledge for a correct fiscal management of the company. For this reason, it is focused on the study of the main taxes that affect the life business, from the moment the company begins to exercise the activity until the results are obtained in the economic cycle.
These approaches and goals are aligned with the Sustainable Development Goals (SDGs) of the 2030 Agenda of United Nations (https://www.un.org/sustainabledevelopment/es/), specifically, the activities planned in the subject will contribute to the achievement of Goals 10.3 and 10.4 of Objective 10: Reducing inequality within and between countries.
2. Learning results
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Correctly identify the main taxes affecting business activity within the global scheme Correct use of tax terminology
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Proper handling and interpretation of tax legislation
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Precise delimitation of the qualitative elements of the tax liability
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Correct quantification of tax obligations
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Integrate the acquired knowledge enabling the proper advice to companies in the fulfillment of their tax obligations.
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Apply the contents to the resolution of cases or practical assumptions obtained from the economic reality Making decisions based on their tax implications
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Adapt the knowledge acquired to new tax situations
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Manage the electronic tools provided by the AEAT to comply with tax obligations.
3. Syllabus
UNIT 1. Fundamentals of the tax system. Elements of the Tax Obligation.
UNIT 2. Real Estate Tax and Business Tax.
UNIT 3. Value Added Tax.
UNIT 4. Corporate income tax.
UNIT 5. Personal Income Tax.
4. Academic activities
Master classes: 30 hours
Practical classes: 30 hours
Personal study, class preparation, tutorial assistance: 84 hours
Assessment tests. 6h
In principle, the teaching methodology and its evaluation is planned to be based on face-to-face classes . However, if circumstances so require, they may be carried out online.
5. Assessment system
In the TWO CALLS, the evaluation will be carried out by means of a GLOBAL test that will consist of the resolution of the following questions of one or more issues and/or fiscal years, in accordance with tax regulations.
In order to pass the course, it is necessary to demonstrate a knowledge of at least 40% of the questions asked in each tax and to obtain an overall grade equal to 5 out of 10 total points.
For the 1st call, an ELIMINATORY TEST of the first four topics is offered at to conclude their explanation. Those who reach 40% of the score assigned to each tax and obtain an average grade equal to or higher than 4 will be exempted from examining these first four subjects in the global exam in the 1st call. The grade of this eliminatory test will account for 65% of the final grade. The other 35% will correspond to the exam of the rest of the subject (subject 5), to be taken on the date of the official call. To pass this second test it will be necessary to reach, at , at least 4 points out of the 10 total points. The weighted average grade obtained with both tests must be equal to or higher than 5.
In the event that the weighted average grade is greater than or equal to 5 but the minimum established for each tax is not met, the student's final grade will be a maximum of 4.5 points.
However, even if the student has passed the eliminatory test, he/she always has the possibility of taking the global exam for the whole.
Assessment Criteria:
In the assessment of each of the evaluation activities it will be taken into account that the student demonstrates that they know, understand and are able to adequately use tax terminology and concepts, as well as the handling and interpretation ofcurrent legislation in order to correctly delimit and quantify tax obligations.
The criteria to be assessed in the qualification for any of the above tests are as follows:
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Maximum rigor in the use of tax language and the basic concepts of tax liability within the Spanish tax system..
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Ability to accurately apply and relate the different taxable events addressed in the subject.
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Ability to accurately identify the rest of the qualitative elements of the tax obligations raised in the exercises.
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Ability to correctly quantify the tax liabilities raised in the fiscal years
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Appropriate use of tax legislation to support the solutions chosen by the student.