Advanced knowledge about income taxation of individuals. Individualized tax treatment of various kinds of income in particular. Personal and business assets of individuals: regional and local taxation. Current status and future prospects. Specialization in the taxation of inheritances and donations. Controversies in tax quantification. Tax competition between autonomous communities. Detailed study of the taxation of civilian traffic. Specific development of various civil and commercial contracts and transactions, as well as their legal formalization. Income and wealth taxation alternatives. Integrated practical analysis and tax information. Comprehensive knowledge about national and European Community administrative and jurisprudential criteria on the subject matter.
This course will enable the student to achieve a deep knowledge regarding the personal and wealth taxation in our tax system, reaching the necessary specialization in taxation to properly perform the exercise of tax advice
Competencies and learning outcomes
- Ability to analyze, select, and synthesize information and relevant legal and tax sources for resolving problems, forming action strategies, and advising clients.
- Capacity to fully handle all portions relating to the legal and tax field, nationally and internationally.
- Capacity to manage complex and varied data sets and other tax information.
- Ability to identify, interpret, and solve highly complex problems within the tax area.
- Capacity to know how to act in situations that can, at any moment, arise in various complex tax scenarios.
- Ability to argue with sound and reasoned criteria, when resolving tax problems advanced in nature.
- Capability of developing a reasoned critical sense about tax regulations and practices.
- Ability to integrate ethical and socially responsible behavior in professional activities.
- Capacity to work in professional and multidisciplinary teams effectively and efficiently, reproducing actual contexts and contributing and coordinating own knowledge with other branches of knowledge.
- Capability to make individual decisions and actively participate in collective decision-making.
- Ability to apply information and communication technology (ICT) to professional practice.
- Capability of applying acquired tax knowledge and methodologies for resolving unforeseen situations in professional practice, foresee and minimize potential problems, and anticipate solutions in the field of tax advice.
- Ability to integrate and interrelate knowledge and confront the complexity of formulating judgments with incomplete or limited information on taxation.
- Capacity to communicate conclusions from professional advisory activities, as well as final reasons and rationale that support them, to specialized and non-specialized groups in a clear and unambiguous manner.
- Capacity to direct, follow and resolve any tax matter, achieving professional excellence in actions.
- Continuous learning capability that will allow for further study in an autonomous or self-directed manner.
- Demonstrate advanced theoretical and practical knowledge of the Spanish tax system, and the relationships existing between the taxes that comprise it.
- Capacity for resolving conflictive situations arising from the multitude of sources within the tax system (community, national, regional, and local) with professional excellence.
- Capability to advise skillfully on tax obligations about compliance with different formal duties deriving from the applications of taxes.
- Capability of confronting and resolving complex situations in different actions, procedures, and phases of tax management, inspection, and collection.
- Capability to dominate, from a professional standpoint, the different taxes that affect personal taxpaying of resident taxpayers/physical persons in Spain.
- Capability of achieving a high degree of specialization in applying taxes from economic activities developed by persons or entities on a national level.
- Ability to design complex tax planning operations that permit developing the most advantageous tax options within professional and personal areas.
- Capability to advise taxpayers in a qualified manner regarding the most advantageous territorial locations for their personal and business assets from a taxation point of view.
- Ability to evaluate the tax burden on the company, taking into account not only the payment of taxes, but also all other indirect taxation costs.
- Capacity to provide specialized advice to non-resident physical persons within Spanish territory about fulfilling their tax obligations and duties.
- Ability to provide qualified advice about specific tax treatment applicable to non-business Spanish investments made in foreign countries.
- Capability to advise the taxpayer in depth about tax consequences deriving from the phenomenon of economic globalization and Spain's integration into the single European Market.
Objectives (Learning outcomes)
- Students will be able to identify the different legal situations subject to taxation in terms of personal and property taxation in detail.
- Students will be able to select from the different national and regional regulations which would be the most appropriate one for specific complex cases.
- Students will be able to professionally comply with the material and formal obligations related to Personal Income Tax, Wealth Tax and Inheritance, Estate and Gift Tax in complex situations.
- Students will be able to carry out a specialised planning of the taxation of the taxpayer-natural person, taking advantage of the tax benefits and different taxation options available.
- Students will be able to accurately interpret administrative doctrine and national and international jurisprudence relevant to the case, applying it to the complex cases that personal and property taxation give rise to.
- Students will be able to professionally use all the IT platforms available at taxation web pages, filling in and formalising before the Tax Administration any forms for the tax returns and tax communications.
- Chaler Iranzo, Ramón. Zaera Casado, Ángel. "Impuesto sobre sucesiones y donaciones comentarios y casos prácticos". Madrid CEF D.L.2019.
- Dizy Menéndez, Dolores. "Sistema fiscal español : ejercicios prácticos 2019 (adaptado a la normativa vigente)". Madrid Centro de estudios Ramón Areces 2019.
- Albadalejo Sobolewski, Elena Isabel. Ortega Giménez, Alfonso. "Anomalías y disfunciones en la tributación de las personas físicas propuestas de mejora". Cizur Menor (Navarra) Thomson Reuters D.L. 2019.
- López Espadafor, Carlos M. director de la publicación autor pbd aut/García Guerrero, David autor aut/Lario Parra, María José autor aut/Soler Belda, Ramón 1961- autor aut. "Estudios sobre progresividad y no confiscatoriedad en materia tributaria".
- Alonso Alonso, Roberto. "Impuesto sobre la renta de las personas físicas comentarios y casos prácticos". Madrid [etc.] Centro de Estudios Financieros 2018.
- Areses Troncoso, María Cecilia. Gorosabel Rebolleda, José María aut/Pérez Huete, Joaquín aut. "Fiscalidad práctica 2018. IRPF, patrimonio y sucesiones y donaciones". Cizur Menor, Navarra Thomson Reuters Aranzadi 2018.
- Pérez Chávez, José. Fol Olguín, Raymundo. "Régimen fiscal de los ingresos por actividades empresariales y profesionales.".
- Galapero Flores, Rosa. "Las rentas del trabajo en el impuesto sobre la renta de las personas físicas estudio jurídico tributario". Madrid Dykinson D.L. 2015.
Methodology and grading
- Cooperative learning: Develop active learning through cooperative working strategies among students and promote shared responsibility to reach group goals.
- Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
- Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.
- The evaluation system of the course has a double order of items: A. continuous assessment and B. on site examination of the student, both aspects being weighted at 50% each:
A. 50% for continuous assessment of the student is obtained taking into account the following criteria assessment and weighting percentages and can thus assess the degree and process of acquiring the necessary knowledge students and the different skills and competencies required:
a) 30% of the grade will come from the completion of questionnaires and other case studies (views, simulation activities, etc.) made in the classroom teaching as well as their level of participation and interest shown in the contact sessions imparted.
b) The degree of participation of each student in seminars, workshops, public exhibitions and developed throughout the semester papers will be quantified at most by 20% of the continuous assessment mark.
B. In the one site examination, the student, using the current legal instruments and applying the acquired knowledge to study the subject, will respond to theoretical issues and practical cases that arise pertaining to the program of the respective course.