Expertise in taxation of Valencian Community companies by type of activity (among others, textiles, footwear, toys, marble, leather, citrus exports, tourism enterprises). Advanced study about expected tax incentives at the state and regional levels for companies active in productive and service sectors nationwide. Comparative analysis and peculiarities of the business fabric in the Valencian Community. Specific taxation of foreign trade operations. Case-by-case analysis and resolution of complex cases.
This course enables students to acquire the knowledge and skills necessary for the practical application of the tax specialties regarding predominant economic sector in the Valencian economy, achieving the necessary specialization in taxation in order to properly perform the professional exercise.
Competencies and learning outcomes
- 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.
- 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 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 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.
- 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 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.
- Capacity to identify and apply sectoral adaptation of the General Accounting Plan and evaluate its effect on the taxation of determined economic sectors.
Objectives (Learning outcomes)
- Students will be able to comprehensively identify the different types of taxation applicable to the main economic sectors in the Valencian Autonomous Community.
- Students will be able to offer expert consultancy regarding the taxation of profits for companies related to marble, tourism, footwear, golf courses, almond nougat, clothing, agriculture and livestock.
- Students will be able to successfully project the different tax benefits and incentives for Valencian companies, as well as to design corporate strategies which best fit in each case to take the maximum advantage of these benefits and incentives.
- Students will be able to solve tax problems facing Valencian companies in new or unforeseen situations.
- Students will be able to apply tax measures that have an impact on the internationalisation of the Valencian companies with rigour and legal certainty.
- Students will be able to designcomplex tax optimisation strategies for the investments of Valencian companies in the EU and in third countries.
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- Rodríguez Relea, Francisco Javier. "Fiscalidad práctica 2018. Impuesto sobre sociedades". Cizur Menor, Navarra Thomson Reuters Aranzadi 2018.
Methodology and grading
- 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.