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Derecho Fiscal III (GED70124)

General information

Type:

 OB

Curs:

 3

Period:

 S semester

ECTS Credits:

 4 ECTS

Teaching Staff:

Group Teacher Department Language
Diana Ferrer Vidal Derecho ESP

Prerequisites

There are no prerequisites for this course although it is recommended students have passed Tax Law I and II.

Workload distribution

Classroom-based activities: 30 hours
Participatory activities: 84 hours (preparation of practical case studies: 42 hours)
Independent study: 70 hours

COURSE CONTRIBUTION TO PROGRAM

Tax Law II and Tax Law III as a whole provide students with a closer look at the fiscal reality of the world of business and of individuals. In Tax Law III, tax concepts will be introduced in enough detail for the students to understand fiscal policies regarding physical persons. In fact, one of the course activities is completing a personal income tax return using the online application found on the Tax Ministry's website.
Upon completing Tax Law II and III, students should be capable of understanding the mechanisms of direct taxes, their interrelationship as well as the importance for companies to apply the appropriate fiscal policy to benefit not only the companies but also physical persons (their employees, for example).

Course Learning Objectives

Students successfully completing this course will be able to:

- Understand, interpret, advise on and carry out their own tax returns. Absolutely all students will in the future have to complete their own tax returns, whether as employees of an organisation or as self employed. Therefore, besides needing to have the means to be able to undertake the necessary assessment to draw up an income tax return for future clients, it is also important that they learn how to complete their own Income tax return.
- Apply the appropriate legislation to the basic type of direct taxation, specifically: Personal Income Tax.

Competences

6. Strategic thought, systematic thought
2. Application of knowledge to achieve results
17. Service orientation

CONTENT

1. Personal Income Tax (PIT)

·Concept and nature of the tax
·Taxable event
·Taxpayer
·Exemptions and non-taxable cases
·Tax return schedule
·Earned income
·Income from real property
·Income from movable property
·Income from business activities
·Equity profit and loss
·Minimum personal and family allowance
·Taxable income
·Tax credits

Methodology

ASSESSMENT

ASSESSMENT BREAKDOWN

Description %
Final exam 75
Attendance and participation 25

Assessment criteria

The assessment criteria for the course are as follows:

1. Ongoing assessment represents 25% of the final mark, the remaining 75% corresponding to the final exam.

2. For the continual assessment grade, which makes up 25% of the final grade, class attendance will be taken into consideration, as well as students' presentations in the participatory classes, their submission of set exercises and active class participation.

3. The course is intended to delivered in a wholly practical manner. Therefore, attending both the lecture classes and participatory sessions is essential.

Students who do not:
1. Pass this course in the FIRST-SITTING due to not attending class, not completing the assignments specified or copying these will not be able to RE-SIT THE FINAL and will thus have to re-take the course, duly completing the activities specified by faculty.
2. Have the level of required competencies may move on to the next year so long as they pass this course but they will not be able to complete the final degree project until they achieve the level of competencies required for the programme.

Bibliography

-Berché, E. (Ed.) Tratado sobre la imposición directa. Authors: Jaume Barril, Diana Ferrer, Elena García de la Torre, Sebastián Piedra, Ramón Santos. Publisher: JM Bosch.
-Law 35/2006, 28 November, on Personal Income Tax.

Timetable and sections

Group Teacher Department
Diana Ferrer Vidal Derecho

Timetable

From 2015/2/2 to 2015/5/11:
Each Monday from 12:30 to 14:30.

Monday 2015/5/18 from 10:00 to 13:00.