UMH - Master's in Taxation

The Master's in Taxation program aims primarily to train highly qualified professionals in the field of tax advisory and consulting and provides them with a high level of theoretical and practical knowledge that enables them access, under the best conditions and with the greatest chances for success, to a rapidly expanding labor market.

Its instruction is aimed at giving the very profile of specialization required by the tax advisory profession, providing advanced, comprehensive, practical, and specialized training in the substantive and procedural aspects of tax consulting, from both a domestic as well as an international perspective.

Career opportunities

Regulated profession: No

The master's enables students to assume their functions immediately and with a high level of excellence, placing them in a preferential location for exercising the profession of tax consultant and, therefore, for entering the job market via various channels:
- Businesses, organisms and institutions whose tax departments require specialized professionals, from their executive staff to their senior management.
- Law firms demanding specialization in this field, dealing with large corporations to the taxation reality for small and medium-sized enterprises.
- International consultancy, demanded of professionals possessing the competencies and skills necessary for carrying out complex tax planning operations.
- Public administrations, facilitating access to civil service competitions for the inspection corps or public finance management, on national, regional, and local levels.
- Different opportunities for self-employment, due to the specialization in certain tax fields that are in high demand, such as corporate taxation, international taxation, and taxation procedures. Furthermore, this Master is directed at all professionals who are already involved in the activity of tax advice and who want to supplement and update their knowledge and skills, promoting continuing education throughout their careers.

Master's coordinator

ALIAGA AGULLÓ, EVA
eva.aliaga(arroba)umh.es
+34 96 665 8913

Program delegates

OSUNA FELIPE, JAVIER
OFFICIAL GRADUATE PROGRAM DELEGATE
master.afiscal(arroba)delegacion.umh.es

Curriculum

ECTS credits: 60

Core	Required	Electives	External internships	Final Master's Project
0	30	18	6	6

Design

The Master curriculum is composed of 60 ECTS credits and is given over one academic year. Its credits are distributed throughout a Common Module (30 ECTS credits), a Specialization Module (18 ECTS credits), along with the courses relating to business internships and the Final Master's Project (6 ECTS each).

The Common Module, given in the first semester, is made up of five courses (6 ECTS credits each) that all students must take. It provides advanced training in compliance with the material and formal obligations of various taxes, both domestically and internationally, in addition to the study of sector accounting for tax advisors.

Next, the Specialization Module is given in the second semester, and comprised of four courses (4.5 ECTS credits each), aimed at studying various areas of business taxation in depth.

The Master's training finishes with businesses internships, in which the academic instruction received is combined with practical activities performed at businesses, institutions, and organisms specializing in the field of tax advice. There is also the Master's Final Project, wherein the student must integrate theoretical and practical knowledge and the acquisition of the program's general and specific competencies.

Courses

Subject matter	Course	ECTS credits	Type	Year/Semester
				1
				F	S
COMMON MODULE
	ADVICE AND DEFENSE OF THE TAXPAYER
		ADVICE AND DEFENSE OF THE TAXPAYER	6	Required	■
	PERSONAL INCOME AND WEALTH TAXATION
		PERSONAL INCOME AND WEALTH TAXATION	6	Required	■
	SECTORAL ACCOUNTING FOR TAX CONSULTANTS
		SECTORAL ACCOUNTING FOR TAX CONSULTANTS	6	Required	■
	TAXATION OF CORPORATIONS AND OTHER LEGAL FORMS
		TAXATION OF CORPORATIONS AND OTHER LEGAL FORMS	6	Required	■
	TAXATION OF INTERNATIONAL RELATIONS
		TAXATION OF INTERNATIONAL RELATIONS	6	Required	■
INTERNSHIPS
	INTERNSHIPS
		INTERNSHIPS	6	Internships		■
FINAL MASTER'S PROJECT
	FINAL MASTER'S PROJECT
		FINAL MASTER'S PROJECT	6	Final Master's Proj.		■
I: COMPANY TAXATION
	TAXATION OF BUSINESS FINANCING INSTRUMENTS
		TAXATION OF BUSINESS FINANCING INSTRUMENTS	4.5	Elective		■
	TAXATION OF PREDOMINANT SECTORS IN THE VALENCIAN ECONOMY
		TAXATION OF PREDOMINANT SECTORS IN THE VALENCIAN ECONOMY	4.5	Elective		■
	TAXATION OF THE FAMILY BUSINESS
		TAXATION OF THE FAMILY BUSINESS	4.5	Elective		■
	TAXATION OF THE REAL ESTATE SECTOR
		TAXATION OF THE REAL ESTATE SECTOR	4.5	Elective		■

Competencies

General competencies

Ability to analyze, select, and synthesize information and relevant legal and tax sources for solving 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.

Specific competencies

Demonstrate advanced theoretical and practical knowledge of the Spanish tax system, and the relationships existing between the taxes that comprise it.
Capacity for solving 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.
Ability to exhibit the utmost respect for the rights and guarantees of taxpayers in disciplinary proceedings, and where appropriate, criminal proceedings.
Ability to cope, in a highly professional manner, within the framework of the various routes for challenging tax, administrative, and judicial actions.
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 identify and resolve very complex tax problems and questions that may originate in a business as a consequence of carrying our economic operations on a community or international level.
Capacity to evaluate the effect of tax incentives for a business and to select the most adequate business strategy for each case.
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.
Capacity to delve deeper into advanced practical aspects about taxing non-resident entities and legal persons who carry out economic activities or perform other types of investment within Spanish territory.
Ability to provide qualified advice about specific tax treatment applicable to non-business Spanish investments made in foreign countries.
Capacity to understand and incorporate changing tendencies in professional activities that are applicable in community and international taxation.
Ability to adapt tax advice decisions to specific action plans that combat community and international tax fraud and evasion.
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.
Capacity to identify and apply sectoral adaptation of the General Accounting Plan and evaluate its effect on the taxation of determined economic sectors.
Ability to begin the professional career in a satisfactory manner, facilitating learning that includes knowing what to do (handling situations), poise (working with others), and how to be (responsible practice).
Capability of interrelating acquired knowledge with the objective of achieving full development of the degree program's general and specific competencies.

Access and Admissions

Access

For access to this Master's program, applicants must hold either an official Spanish university degree or one conferred by a higher education institution in a country belonging to the European Higher Education Area (EHEA) that entitles access to master's education in such country.

Access may also be granted to those possessing a degree from an educational system outside the EHEA, without requiring its homologation, but following verification by the UMH that the degree represents an educational level that is equivalent to the corresponding official Spanish university degree and that it entitles access to graduate education within the issuing country. Access this way does not mean, under any circumstance, homologation of the degree the interested party holds, or its recognition for anything besides studying in a master's program.

Admissions

The Master's in Taxation is directed at people holding a bachelor's degree or its equivalent in the fields of law, business administration, economics, labor sciences and human resources, as well as business sciences, who are interested in acquiring the skills and abilities of the professional practice of tax advisor.

Admission into the program will take place following student pre-registration in the master's during the periods established by the university. The selection is carried out by assessing the academic record and curriculum of each candidate, evaluating the university degree of origin of the student, their professional experience, and the connection existing between formal and informal training received in matters relating to this Master. In this case, a personal interview may take place. The scoring applied will be the following:

- General academic record: maximum 3 points.
- Professional experience, participation in specialized conferences and seminars and publications in this field: maximum 4 points.
- Specific record in formal and non-formal training related to the theme of the Master: maximum 3 points.

In order to be admitted, students must achieve at least 5 points out of the 10 available.

International students need to know the Spanish language well in order to ensure that they can successfully handle the material in this master's.

Schedule

Fall semester
4 - 10 p.m. Wednesdays (1 or 2 instructional activities per month), Thursdays, and Fridays
9 a.m. - 2 p.m. Saturdays

Spring semester
4 - 9 p.m. Thursdays and Fridays
9 a.m. - 2 p.m. Saturdays

This schedule is illustrative and may be subject to change.

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About: Master's in Taxation

Doctorates providing access:

ECTS credits: 60

ECTS credits