Derecho Fiscal (18BBA70001)

General information

Type:	OB	Curs:	1	Period:	S semester
ECTS Credits:	3 ECTS

Teaching Staff:

Group	Teacher	Department	Language
Sec: A	Diana Ferrer Vidal	Derecho	CAT

Group	Teacher	Department	Language
Sec: B	Jordi Masquef Creus	Derecho	ESP

Group	Teacher	Department	Language
Sec: C	Emma Martinez Hernandez	Derecho	CAT

Workload distribution:
Lectures: 15 hours
Participatory sessions: 15 hours
Independent study: 50 hours
Tutorials / feedback: 3 hours

The Taxation System (Law II) course enables students to gain insights into the fiscal reality of the business world. During the course basic taxation concepts will be introduced so that students can appreciate the importance of companies adopting the right tax policy. Once the course is completed, students will be in a position to study the Spanish taxation system in greater depth.

On successfully completing the course, students will have learnt about the general concepts of Tax Law and the Spanish tax system. At the same time, we also aim for students to gain a minimal international perspective on taxation and understand that fiscal residents can earn income from a country in which they don't reside. But, how and where is this income taxed?

Drawing on these broad aims, we will address a number of further specific objectives during the course to develop other competencies:
- Framing Tax Law within the Spanish legal system and distinguishing between basic tax concepts (taxable income, non-taxable income, etc.).
- Identifying the difference between taxes as applied to residents and non-residents.
- Knowing when a natural person and a legal entity are fiscal residents.
- Understanding the importance of bilateral agreements to avoid double taxation in signatory countries. The OECD Model Agreement.
- Understanding how income obtained in different countries is taxed as well as the concepts of shared taxation and permanent establishment.
- Understanding when double taxation may occur and what mechanisms exist to avoid it.
- With respect to corporate tax, understanding all aspects that comprise a settlement (off-balance sheet adjustments to taxable income and deductions).
- Recognising all the income included in personal tax declarations and preparing a tax return with a medium-level of difficulty.
- As regards indirect taxation, distinguishing between the basic operations subject to VAT.
- Identifying domestic, intra-Community and international operations.

3. Taking decisions / making judgments

5. Ability for continuous learning/Ability to learn continually

1. Knowledge acquisition, comprehension and structuring

2. Application of knowledge to achieve results

1. Introduction to Tax Law. Basic concepts Contents and concepts to be studied: The sources of Tax Law, constitutional tax principles, the purpose behind taxation, types of taxes and basic taxation concepts.

2. IRPF (Personal Income Tax) -The main features of the Personal Income Tax (IRPF): taxable events, tax return schedule, the taxpayer, tax exemptions, etc.) -Tax base (income from work, movable property, real estate property, economic activities, capital gains and losses) -Total tax due, taxable profit and differential income (deductions and retentions)

3. Corporate tax -Tax return schedule -Off-balance sheet adjustments: amortisation, allocations for impairment losses, allocations for insolvencies, and leases. -Domestic and international double tax treaty exemptions and deductions. -Complete tax payment.

4. Value-Added Tax (VAT) -The main features of VAT (nature, taxable events, tax return schedule, tax rate). -Domestic transactions (provision of goods and services, taxable income, tax rate, etc.) -Intra-Community transactions (intra-Community acquisitions and provision) -International transactions (imports and exports)

5. International taxation -Difference between taxation for residents and non-residents. Knowning when a natural person and/or legal entity are fiscal residents. -Bilateral agreements to avoid double taxation between signatory countries. The OECD Model Agreement as the foundation. -Tax on income earned in other countries. The concepts of joint taxation and permanent establishment. -When double taxation occurs and the mechanisms to avoid it.

This course includes a theoretical and practical study of the general part of Spanish Tax Law as well as its tax system, in particular on the taxes most closely linked to business activity (essentially, corporate tax and VAT). However, the course also includes an international focus, examining key questions such as fiscal domicile, joint taxation on certain types of income and double taxation.

ASSESSMENT BREAKDOWN

Short bibliography:


We recommend students study the course using the book written by a number of the lecturers that make up the Tax Law area of the ESADE Law School, given that during the sessions direct references will be made to this book.
- Tratado sobre la imposición directa. Autors: Jaume Barril, Eduardo Berché, Diana Ferrer, Elena García de la Torre, Sebastià Piedra, Ramón Santos (Dir. Diana Ferrer). Ed. JM Bosch. 5th Edition.

The laws that will be studied are the following, which will be made available on the course webpage:
- Law 27/2014, dated November 28th, Law on Corporate Tax.
- Law 37/1992, December 28th, on Value Added Tax.
- Law 35/2006, November 28th, on Physical Person Income Tax
- Royal Legislative Decree 1/1993, September 24th, approving the revised text of the Law on Patrimony Transmission and Documented Legal Acts.

Bibliography and complementary materials:
- Memento práctico fiscal 2015. Editorial Francis Lefebvre (this is a reference book and it is not compulsory reading).

Group	Teacher	Department
Sec: A	Diana Ferrer Vidal	Derecho

Group	Teacher	Department
Sec: B	Jordi Masquef Creus	Derecho

Group	Teacher	Department
Sec: C	Emma Martinez Hernandez	Derecho