ECTS credits ECTS credits: 4.5
ECTS Hours Rules/Memories Student's work ECTS: 74.2 Hours of tutorials: 2.25 Expository Class: 18 Interactive Classroom: 18 Total: 112.45
Use languages Spanish, Galician
Type: Ordinary Degree Subject RD 1393/2007 - 822/2021
Departments: Applied Economics
Areas: Applied Economics
Center Faculty of Economics and Business Studies
Call: Second Semester
Teaching: With teaching
Enrolment: Enrollable
The objectives of the subject are designed to get students to the knowledge of the reality of the Spanish tax system from the point of view, focusing on the two main taxes in the life of the company: Corporation Tax and Value Added Tax .
I. - VALUE ADDED TAX
Nature and scope. Operating scheme.
TAXABLE: Supply of goods and services. Community acquisitions. Imports. Exemptions. - Domestic operations, exports and related operations, intra-Community acquisitions and imports. Place of taxable transactions. The chargeable.
TAXABLE INCOME: General rule. Special Rules. Changing the tax base.
LIABILITIES SUBJECT: Definition. The reverse charge. Responsible. Impact of tax and rectification.
TAX RATE: General, small and super-low.
Deductions: Contributions and deductible requirements. Limitations and restrictions on the right to deduct. The pro rata rule. The investment goods. Differentiated activities. Deductions prior to the start of activity. Correction.
RETURNS: General system. Monthly return. Not established. Traveller Scheme.
SPECIAL PROCEDURES: Simplified. Agriculture, livestock and fisheries. Hand goods, art objects, antiques and collectibles. Travel Agents. Surcharge of equivalence. Investment gold transactions. Services provided by electronic means.
MANAGEMENT OF TAX: Formal obligations. Billing records and books of VAT. Settlement and reporting models. Recapitulative statement of intra-Community transactions. Violations and penalties.
II. - CORPORATE INCOME TAX
Meaning and nature of the tax. Relation to other taxes. Structure and settlement scheme.
Scope space. Scope and internationally. Special schemes because of the territory. Treaties and Conventions.
TAXABLE: General aspects: concept of income. Estimated income. The system of allocation of income. Exempt income.
LIABILITIES SUBJECT (I): Concept. Residence and tax residence. Exemptions. Reference to the taxation of "non-residents". Special arrangements because of the subject. Partially exempt entities. Non-profit entities. Economic interest groups and joint ventures.
TAXABLE INCOME: Concept and determination schemes. Conceptual framework of accounting. Accounting policies and valuation.Value adjustments: Amortization. Depreciation methods. Free depreciation. Leasing. Amortization of intangible assets. The impairment loss of assets. Other provisions. Inventory valuation. The securities portfolio. Items not deductible. Tax treatment of donations and other forms of patronage. Valuation Rules: Rule general and special rules. Assessment of transmission assets. Corporate transactions. Restatement. Transactions. Capitalization. Replacing the book value at market value. Timing of recognition of income and expenses. Accrual accounting and registration. Transmissions profit. Grants.
Period of taxation and tax accruals. Compensation for tax losses.
TAX DEBT: Gross tax payable. Tax rates. Deductions for double taxation. Bonuses. Deductions to provide incentives to perform certain activities. Extraordinary income. Other short-term incentives.
MANAGEMENT OF TAX: The index of entities. Tax identification number. Accounting requirements. Formal obligations. The settlement declaration. Payments on account. Withholding. Penalties.
SPECIAL ARRANGEMENTS: Tax incentives for smaller companies. Cooperatives. Agricultural processing companies. Mining and Hydrocarbons. Tax Consolidation Regime. Taxation of mergers, divisions, transfers of assets and securities exchanges.
* Pla Vall y Salvador Cifre (2015): Impuesto sobre sociedades. Regimen general y empresas de reducida dimensión. Valencia. Tirant Tributario.
* Mellado Benavente (coor.) (2015). Guia del Impueso de Sociedades. Madrid. CISS
* Vazquez Tain (2014) Impuesto sobre ek Valor Añadido. Manual Práctico. Valencia. Tirant Tributario
* Guía del Impuesto sobre Sociedades (última edición). Varios autores. Editorial CISS.
* El cierre fiscal y contable. Ejercicio 200X (último). Ignacio Becerra Guibert. Editorial CISS.
* La nueva contabilidad en el Impuesto sobre Socieddes. Rafael Cosín Ochaíta. Editorias CISS.
* Contabilidad y Fiscalidad: Impuesto sobre Sociedades e IVA. Sixto Alvarez y R. García Olmedo. Edicciones CEF.
* Impuesto sobre Sociedades (1) y(2) Comentarios y casos prácticos. F. Borrás Amblar y J.V. Navarro Alcazar. Edicones CEF.
* Impuesto sobre el Valor Añadido (1) y(2) Comentarios y casos prácticos. Antonio Longás Lafuente. Edicones CEF.
* Manual Práctico Sociedades 20XX (último). Agencia Tributaria.
* Manual Práctico IVA 20XX (último). Agencia Tributaria.
* Memento práctico FISCAL 20XX (último). Francis Lefebvre.
- Ley 27/2014. del Impuesto sobre Sociedades (BOE de 28 de noviembre).
- Real Decreto 1777/2004, de 30 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades (BOE do 6 de agosto de 2004) (proximamente se publicará un nuevo reglamento).
- Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido (BOE do 29 de diciembre del 1993).
- Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añdido.
Competences titling ace that contributes to matter:
• Know how to identify, gather and interpret relevant data on economic issues, incorporating in the elaboration of judgments and proposals the pertinent considerations on their social, scientific or ethical dimension.
• Know how to identify information, ideas, problems and proposals for solutions to economic issues, using both verbal and written language and the means and techniques of representation of relationships and data presentation that are used in economics.
• Have the general knowledge of economics and the necessary learning skills to continue studying and to undertake specialized studies in economics and other related areas, with a high degree of autonomy.
• Knowledge of national and international economic reality, productive sectors, public sector, economic institutions and their evolution.
• Public economy: nature, justification and objectives of the intervention of the public sector in the economy: public finance, taxation, social services, health, education, etc. The development of economic policies.
• Contribute to the good management of the allocation of resources, both in the private and in the public domain.
• Acquisition of competences related to management by objectives and project management.
The study of the essential elements of the Spanish tax system, the design of each of the taxes, especially in the field of economic taxation and procedures for the application of taxes provides the student with the necessary tools to understand and analyze taxation Business. Specifically:
• Know the essential contents of the taxes that affect the business activity. This subject is a continuation of the course in the 3rd course, Spanish Tax System, mainly focused on personal taxes.
• Analyze and understand with a practical approach the business taxation.
• Predict the effects of fiscal reforms in order to assess its consequences and minimize the fiscal cost.
• Evaluate the fiscal cost of the different alternatives when making decisions, to optimize taxation.
• Carry out tax settlements that affect business activity.
To develop the program of the matter we combine the lecture, which aims to complete exposure, systematic and organized the content of the topics and sections described above, along with interactive lessons, which requires the participation and student work. After the exposition will raise different theoretical exercises, which will be supplemented by practical classes to perform some computer-based, which is to combine the use of software, without getting lost in automation, it is essential that students learn to search and manage information related to the subject. This requires that a user of RAI, and so have access to computer equipment (http://www.rai.usc.es/). In addition, students will perform work as defined in the early days do course in groups of two or three students.
To acquire the capacity in the management of legislation and the various sources of information, the student will have - in the virtual classroom - links to pages of basic regulations and other legislative sources, consultations, jurisprudence, etc., to facilitate their study, through the database of the USC library.
The student assessment can be through several tests during the four-month classroom so that students demonstrate the knowledge they acquire. These tests will be liberatory of the subject matter thereof. To be taken into account in the final grade the student must pass at least 40% given by each of the tests.
Students may do a work proposed by the teachers, whose value is 30% of the final grade, along with other tasks to be performed in the interactive classes.
Not perform any of the above tests, or non having passed any, the student must make a final examination, which consist of the parts examined during the course so that students who have not passed a single carry the unsurpassed. In this test to pass the student must pass at least 40% given by each of the parties.
Students with waiver of class attendance, repeaters Students may express their choice of going alone to the final examination or exchange those performing the examination, under the conditions set forth in the preceding paragraph, final note this represented 100% of the final grade.
All competences are evaluated using the two assessment tools described
THE WORK IN CLASSROOM __________________________________________ Hours
Blackboard classes in large group ______________________________________ 20
Classes in computer / laboratory in a small group _______________________ 10
Small group tutoring without computer / laboratory _______________________ 5
Evaluatión in Big group_________________________________________________ 5
Total operating hours for class attendance ______________________________ 45
STUDENT PERSONNEL WORK ______________________________________ Hours
Study group or individual self _________________________________ 50
Writing exercises, conclusions or other work _______________________ 7.5
Programming / testing or other work in computer / laboratory __ 5
Further reading, library or similar activities ________________ -
Attendance at lectures, exhibitions or other activities recommended ______ 5
Total hours of personal work _______________________________ 67.5
For this matter, it is essential to the management of the tax legislation. Students must learn to manage the tax laws studied in this field and understand its provisions.
In response to this program, the student must know and understand the national and international economic reality, the public sector, economic institutions and their evolution, being necessary basic elements of accounting, models and techniques of representation of economic reality, in order to advance in the field of the public economy and in the elaboration of economic policies.
In this way, beyond the previous subjects of the degree and this same, the graduate must be able to contribute to the good management of the allocation of public and private resources, evaluate the consequences of the different alternatives of action and select the best ones, to achieve a goal. Prepare or issue advisory reports on specific situations of the international, national or regional economy. Obtain from the data relevant information that is not easy to recognize by a non-professional, and apply to the analysis of problems, professional criteria, based on the management of technical instruments typical of the economy.
Maria Cadaval Sampedro
Coordinador/a- Department
- Applied Economics
- Area
- Applied Economics
- Phone
- 881811664
- maria.cadaval [at] usc.es
- Category
- Professor: Temporary PhD professor
Francisco Negreira Del Río
- Department
- Applied Economics
- Area
- Applied Economics
- francisco.negreira.rio [at] usc.es
- Category
- Professor: LOSU (Organic Law Of University System) Associate University Professor
| Tuesday | |||
|---|---|---|---|
| 15:30-16:30 | Grupo /CLE_01 | Galician | Classroom 29 |
| Wednesday | |||
| 15:30-17:00 | Grupo /CLE_01 | Galician | Classroom 29 |
| 06.03.2025 16:00-19:00 | Grupo /CLE_01 | Classroom 07 |
| 06.03.2025 16:00-19:00 | Grupo /CLE_01 | Classroom 08 |
| 07.10.2025 12:00-15:00 | Grupo /CLE_01 | Classroom C |