Teaching plan for the course unit

 

 
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General information

 

Course unit name: Tax System II

Course unit code: 361841

Academic year: 2025-2026

Coordinator: Alejandro Esteller More

Department: Department of Economics

Credits: 6

Single program: S

 

 

Estimated learning time

Total number of hours 150

 

Face-to-face and/or online activities

60
 

-  Lecture with practical component

Face-to-face

  

30
 

-  Problem-solving class

Face-to-face

  

30

Supervised project

40

Independent learning

50

 

 

Recommendations

 

It is highly recommended that students have successfully completed Accounting and Tax System I.

Students are advised to bring all required documents to the sessions.

 

 

Competences / Learning outcomes to be gained during study

 

   -

To understand the basis of and apply the economic and social regulatory framework and to know its effects. This competence involves the following: - To know about, interpret and apply different regulatory mechanisms (legal provisions and actions of the regulators). - To gain knowledge of their impact on the socioeconomic situation. - To know how to use appropriate language to consult experts in other fields and to understand and apply the information that they transmit.

(Understanding of the basic tax payment procedures in the Spanish tax system. This includes identifying income qualification and quantification and its transposition to calculate the corresponding tax base.)

Learning objectives

 

Referring to knowledge

Understand the most important direct and indirect taxes that affect individuals and companies.

 

Referring to abilities, skills

Learn the guidelines required to settle the most important taxes, such as the personal income tax (IRPF), corporate tax and VAT.

 

 

Teaching blocks

 

1. Direct taxation

1.1. Personal income tax (IRPF)

1.2. Corporation tax

2. Indirect tax

2.1. Value-added tax (VAT)

 

 

Teaching methods and general organization

 

The teaching methodology is based on a combination of theoretical lectures, lectures with a practical component and exercise-solving sessions:

  • Explanation of the theory behind taxes, referring students to the legal regulations to supplement the lectures.
  • Theoretical and practical exercises to further the understanding of the theory already explained.
  • Exercises or cases of tax payment procedures so as to go through all the analysed concepts and achieve a global vision of the functioning of each tax.


Practical sessions include:
  • Exercises and problem-solving tasks completed in class with no mark.

 

 

Official assessment of learning outcomes

 

Continuous assessment consists of assessed activities during the course and a final examination.

Throughout the course, two marked activities are completed in class, worth 40% of the final grade (20% each).

The final examination consists of 45 multiple-choice questions (including both theoretical and practical questions) and is worth 60% of the final grade. A minimum grade of 4 out of 10 in this exam is required to pass the subject. 

The final grade is the maximum obtained from the weighting of the continuous assessment mark (40%) and the final examination (60%), on the one hand, and the final examination only (100%) on the other hand. Therefore, if the mark for the final examination is lower than 4, the final grade is Fail.

Also, the continuous assessment procedure is not compulsory and students need not waive their right to it. Students who do not complete the continuous assessment activities obtain the final grade from the final examination.

Repeat assessment consists of a final multiple-choice examination with the same characteristics as the final exam in standard assessment. Repeat assessment does not take into account marks from any assessed activities done throughout the course.

Students in group E2 (EUS) may have a different assessment procedure, which is specified at the beginning of the course.

 

Examination-based assessment

In accordance with UB regulations, the option by default is the continuous assessment procedure. Notwithstanding this, students who decide not to or who cannot follow this type of procedure (and do not complete continuous assessment activities) have a final grade that coincides with the mark obtained in the final examination.

 

 

Reading and study resources

Check availability in Cercabib

Book

Albi, E.; Paredes, R.; Rodríguez, J.A. (2019). Sistema fiscal español. 10a ed. Barcelona: Ariel

Catāleg UB  Enllaç

Web page

Ministerio de Economia y Hacienda <http://www.meh.es>

Agencia Tributaria <http://www.aeat.es>