| Competences |
| Type A | Code | Competences Specific |
| A7 | Scientifically analyze case studies of businesses and business problems and can draw up consultancy reports that respond to these problems. | |
| Type B | Code | Competences Transversal |
| B2 | Effective solutions to complex problems | |
| Type C | Code | Competences Nuclear |
| C3 | Be able to manage information and knowledge | |
| C4 | Be able to express themselves correctly both orally and in writing in one of the two official languages of the URV |
| Learning outcomes |
| Type A | Code | Learning outcomes |
| A7 |
Be able to make tax returns, identify the fiscal obligations of a company and develop a tax payment plan. Understand the different procedures for managing taxation and the different tax inspection and sanctioning procedures. | |
| Type B | Code | Learning outcomes |
| B2 |
Analyze problems and their causes from an overall perspective and in the medium and the long term. | |
| Type C | Code | Learning outcomes |
| C3 |
Have a full understanding of the economic, legal, social and ethical implications of accessing and using information. | |
| C4 |
Produce written texts that are appropriate to the communicative situation |
| Contents |
| Topic | Sub-topic |
| TEMA 1. Sistema tributari espanyol | 1. Introducció 2. Estructura i classificació 3. Llei General Tributaria |
| TEMA 2. Impost sobre la Renda de les Persones Físiques | 1. Esquema impositiu 2. Base imposable i liquidable 3. Quota íntegra i líquida 4. Resultat de la declaració |
| TEMA 3. Impost de Societats | 1. Àmbit d’aplicació de l’impost 2. Ajustos extracontables 3. Base imposable 4. Règims especials |
| TEMA 4: Impost sobre el Valor Afegit | 1. Operacions interiors 2. Operacions intracomunitàries 3. Deduccions i devolucions 4. Règims especials |
| TEMA 5. Procediments de gestió tributària | 1. Procediments tributaris 2. Procediments de gestió i inspecció 3. Procediments sancionador i de revisió |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
1 | 1 | 2 | ||||||
| Problem solving, exercises in the classroom |
|
18 | 36 | 54 | ||||||
| Lecture |
|
40 | 50 | 90 | ||||||
| Personal attention |
|
2 | 0 | 2 | ||||||
| Multiple-choice objective tests |
|
2 | 0 | 2 | ||||||
| (*) On e-learning, hours of virtual attendance of the teacher. (**) The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. | ||||||||||
| Methodologies |
| Description | |
| Introductory activities | Presentació del contingut de l'assignatura, metodologies docents i avaluació. |
| Problem solving, exercises in the classroom | Anàlisi d'un problema relacionat amb la temàtica de l'assignatura. |
| Lecture | |
| Personal attention | Utilització de les hores d'atenció a l'estudiant per resoldre qüestions i dubtes concrets |
| Personalized attention |
| Description |
| Utilització de les hores d'atenció a l'estudiant per resoldre qüestions i dubtes concrets |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Problem solving, exercises in the classroom |
|
L'estudiant ha de realitzar la liquidació de l'IRPF, de l'Impost de Societats i de l'IVA en diferents treballs . | 30% | ||||
| Multiple-choice objective tests |
|
Proves que inclouen preguntes tancades amb diferents alternatives de resposta. L'alumne selecciona una reposta entre un número limitat de possibilitats. | 70% | ||||
| Others |
| Other comments and second exam session | |||
|
A la segona convocatòria és fa un examen amb un pes del 100% de la nota. |
|||
| Sources of information |
| Basic |
Centro de Estudios Financieros, Fiscalidad Básica, 2012,
Albi, E. et al., Sistema fiscal español, 2010, Editorial Ariel |
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| Complementary | |||||||||
| Recommendations |
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.