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Fiscalidad Indirecta (GED70277)

General information

Type:

OB

Curs:

4

Period:

S semester

ECTS Credits:

3 ECTS

Teaching Staff:

Group Teacher Department Language
Patricia Font Gorgorió Derecho ESP

Group Teacher Department Language
Sec: A Patricia Font Gorgorió Derecho ESP

Group Teacher Department Language
Sec: B Patricia Font Gorgorió Derecho ESP

Previous Knowledge

None

Workload distribution

Workload distribution:
-In-class activities: 40% of credits
-Guided activities: 30% of credits
-Independent study: 30% of credits

COURSE CONTRIBUTION TO PROGRAM

This course provides Bachelor in Law students with further training in the fiscal area. It integrates and completes their knowledge for them to be well-versed in the corporate tax area. Special attention is given to the primary laws and taxes (whether direct or indirect) in the Spanish tax system. In today's business world, it is important for lawyers to be familiar with economic, financial and fiscal issues in order to provide suitable counsel.

Course Learning Objectives

Upon completing this course students will be able to:

- Interpret, advise on and prepare tax returns.
- Apply the corresponding legislation regarding indirect taxes, specifically: the Value Added Tax and the Tax on Capital Transfers and Documented Legal Acts.

Competences

5. Ability for continuous learning Ability to learn continually
2. Application of knowledge to achieve results
17. Service orientation

CONTENT

1. VALUE ADDED TAX

FIRST PART: TAX ELEMENTS

1) Introduction
1.1 Nature, 1.2 Taxable transactions, 1.3 Area of application

2) Goods delivery and service rendering
2.1 Taxable transaction, 2.1.1 Definition and related concepts, 2.1.2 Exemptions
2.2 Exemptions, 2.2.1 Internal operations. Special reference to financial and real estate transactions, 2.2.2 Exports, 2.2.3 Deliveries to other EU member countries
2.3 Taxable transaction location, 2.3.1 Goods delivery, 2.3.2 Service rendering
2.4 Reckonable date
2.5 Tax base, 2.5.1 General rule, 2.5.2 Special rules
2.6 Taxable persons, 2.6.1 Taxable persons. Reverse charge mechanism, 2.6.2 Those responsible, 2.6.3 Tax transfer
2.7 Tax types, 2.7.1 General, 2.7.2 Reduced

3) Intra-EU operations (goods)
3.1 Intra-EU acquisitions of goods, 3.1.1 Definition and related concepts. Taxable transactions, 3.1.2 Place, 3.1.3 Reckonable date, 3.1.4 Tax base, 3.1.5 Taxable persons
3.2 Exempt deliveries in other EU States
3.3 Intra-EU transportation of merchandise

4) Importation of goods
4.1 Taxable transactions: definition and related concepts
4.2 Exemptions
4.3 Reckonable date
4.4 Tax base
4.5 Taxable persons, 4.5.1 Taxable persons, 4.5.2 Those responsible

SECOND PART: TAX RETURNS

1) Introduction
1.1 Framework, 1.2 Deadlines

2) Deductions
2.1 General requirements regarding deductions, 2.1.1 Subjective, 2.1.2 Formal, 2.1.3 Temporary, 2.1.4 Hypothecation, 2.1.5 Non-deductable categories, 2.1.6 Transactions giving rise to deductions
2.2 Pro rata rule, 2.2.1 Its calculation, 2.2.2 Provisional and definitive pro rata, 2.2.3 Deductions for capital goods
2.3 Special pro rata
2.4 Deductions in differentiated industries
2.5 "Internal" self-supply
2.6 Deduction for events prior to beginning activity

3) Tax refunds
3.1 General case
3.2 For exporters (trade) and other economic agents
3.3 For exporters (travel)
3.4 For businessmen and professionals not residing in the tax's country of application

THIRD PART: FORMAL OBLIGATIONS

1) Billing obligations
2) Accounting and registry requirements

2. TAX ON CAPITAL TRANSFERS AND DOCUMENTED LEGAL ACTS

1. Introduction
- Nature of the tax
- Modes
- Common norms for all three modes
- Compatibilities and incompatibilities

2. Changes in ownership for consideration
- Taxable transactions and exemptions
- Relation with VAT
- Tax base
- Tax rates
- Share transferral as per Article 108 in the Law on Stock Markets (Law 24/1988)

3. Business transactions
- Taxable transactions and exemptions
- Other taxable transaction elements

4. Documented legal acts
- Taxable transactions and exemptions
- Flat and variable rates
- Requirements to demand the variable rate

5. General approach to exemptions
- Reckonable date
- Place
- Amount verification
- Tax management

Relation between Activities and Contents

1 2
Practical exercises    
Class participation    
Periodic tests    
Final exam    

Methodology

Teaching-learning methodology: lectures, case studies, analysis of interpretive criteria used in the Tax Administration and Tribunals and the completion of exercises.

Teaching methods:
Lectures: explanation of the course content
Practical classes: discussion of and completion of case studies.

ASSESSMENT

ASSESSMENT BREAKDOWN

Description %
Practical exercises 10
Class participation 5
Periodic tests 15
Final exam 70

Assessment criteria

Attendance is obligatory. As part of this course, students must also attend activities organised in law firms and companies.

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

Short bibliography:

Current Tax Law, including the Value Added Tax and the Tax on Capital Transfers and Documented Legal Acts

Compilation of consultations made to the Spanish Tax Authority, its determinations and sentences. To be handed out in class.


Additional bibliography and material:

Memento Práctico IVA 2013. Ediciones Francis Lefebvre, Madrid 2013

Berché Moreno, Eduardo; Trapé Viladomat, Montserrat; Tejedor Ruiz, Carlos; García Ferrer, Juan; Martín Pérez, José; Ramírez García, David: Manual de Impuestos Indirectos y Haciendas Locales. Editorial CISS, Valencia, 2000

Abella Poblet, Enrique: "Manual del IVA". Ed. La Ley. El Consultor de los Ayuntamientos y Juzgados.Madrid.2006

Bunes Ibarra, Jose Manuel; Sánchez Gallardo, Francisco Javier: 'IVA. GUIAS'.-Ed. CISS.2006

Cabrera Fernandez, José Manuel. 'Todo IVA'. Ed. CISS.2006

Timetable and sections

Group Teacher Department
Patricia Font Gorgorió Derecho

Timetable

Group Teacher Department
Sec: A Patricia Font Gorgorió Derecho

Timetable Sec: A

From 2019/2/6 to 2019/4/24:
Each Wednesday from 14:30 to 16:30. (Except: 2019/4/17)

Group Teacher Department
Sec: B Patricia Font Gorgorió Derecho

Timetable Sec: B

From 2018/9/5 to 2018/11/21:
Each Wednesday from 14:30 to 16:30.