1st Opportunity Evaluation.

In the development of the practical part (teamworks / projects) (mark of 40%), the following will be evaluated: application of the theoretical bases, quality of presentation, precision and clarity of presentation and quality of the answers, primary and secondary sources used and bibliographic review.

For the evaluation of the theoretical part, a multiple choice test (multiple object test) (mark of 50%) with several answer alternatives will be used, where errors will reduce the score to avoid the "lottery effect". The formula is NOTE = (correct answers x 1) - (errors / k-1), with k = number of answer options. Net points earned are transferred to a rating on a scale of 0 to 10.

Part-time dedication and academic exemption (attendance exemption): in the case of students with part-time dedication and academic exemption of attendance exemption, the Moodle and MS Teams platforms will be used, as well as email as the main communication vehicle . content management, tutorials and homework delivery. At the beginning of the course, a specific calendar of dates compatible with their dedication will be agreed, but they will have the same obligation to carry out activities and attend any type of evaluation test as full-time students. Except for the dates approved by the Faculty Council in which the objective test corresponds, for the rest of the tests a specific calendar of dates compatible with their dedication will be agreed at the beginning of the course.

The evaluation process for the 2nd opportunity is exactly the same as for the 1st opportunity: the practical grade (obtained in the works / projects) is saved and @alumn @ will take a new multiple choice exam, with identical characteristics to those described above.

In the event of an extraordinary call, the evaluation will only be with multiple choice tests (multiple choice test) (mark 100%) with several answer alternatives, where errors will subtract score based on the formula NET POINTS = (correct answers x 1) - (errors / k-1) with k = number of answer options. Net points earned are transferred to qualification on a scale of 0 to 10.

The student who, being enrolled, has not participated in the different evaluation activities (continuous/practical and/or exam/test) established for the academic year will be considered as “Not presented” (NP).

PLAGIARISM/COPY. The fraudulent performance of the tests or evaluation
activities will directly imply the qualification of failure (0) in the matter
in the corresponding call, thus invalidating any qualification obtained in all
the evaluation activities for the extraordinary call.

Learning outcomes	Study programme competences
Capacity for technical representation in the administrative and procedural field and defense before the courts in administrative economic matters. Decision making. Critically evaluate the knowledge, technology, and information available to solve the problems they face.	A1 A4 A16 A24 A27 A31	B1 B2 B3 B4 B5 B6 B8 B9 B10 B12 B13 B14	C3 C5 C6
Work in multidisciplinary teams; Ability to collaborate from the labor department of the organization with the economic-financial-tax department for the design of multi-temporal strategies.	A1 A16 A24 A27 A31	B1 B2 B3 B4 B12 B13 B14	C3 C5 C6
Select and manage tax information and documentation that allows knowing the consequences of decisions in the field of the company and the workplace. Advice to trade union, business and fourth sector organizations, as well as affiliates / members. Apply the knowledge to practice and to carry out a critical analysis of situations and decisions to be made by the different economic agents participating in Labor Relations. Capacity for analysis and synthesis.	A1 A4 A16 A24 A27 A31	B1 B2 B3 B4 B5 B12 B13 B14	C3 C5 C6

Topic	Sub-topic
UNIT 1. Public Income and basic tax concepts. General tax law. Spanish tax system.	Concept and classes of public income. Tax: concept, elements and classification. Introduction to the Spanish tax system. State, Autonomous and Local Taxes.
UNIT 2. Personal Income Tax (IRPF) and the taxation of economic activities.	General aspects of the tax. Definition, valuation and taxation of the different types of income. The regimes for determining net income. Personal aspects of personal income tax. Calculation, settlement and presentation.
UNIT 3. The Corporation tax.	Justification and structure of the tax. Economic activity, financial accounting and its relationship with Corporation Tax. Determination of the tax base. Exemptions, bonuses, rates ... The settlement of the tax.
UNIT 4. The Value Added Tax (VAT).	Concept and scope of application. The taxable event: delivery of goods and provision of services. Non-subject and exempt operations. Determination of the tax base: input VAT and output VAT. Tax rates. Intra-community acquisitions of goods. The fee. Deductions and refunds.
UNIT 5. Taxation, Company and HR and LR Department.	Tax planning elements and processes. Flexible compensation plans.

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Guest lecture / keynote speech	A1 A4 A16 A24 A27 A31 B1 B2 B3 B4 B5 B6 B8 B9 B10 B12 B13 B14 C3 C5 C6	21	24	45
Objective test	A31 B1 B2 B3 B4 B12 B14	2	15	17
Problem solving	A1 A4 A16 A24 A27 A31 B1 B2 B3 B4 B5 B6 B8 B9 B10 B12 B13 B14 C3 C5 C6	20	30	50

Personalized attention		11	0	11

(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies	Description
Guest lecture / keynote speech	Oral presentation complemented with the use of audiovisual media and the introduction of some questions addressed to students, in order to transmit knowledge and facilitate learning.
Objective test	Written test used for the evaluation of learning that can combine different types of questions: multiple choice with error penalty (ask a question in the form of a direct question or incomplete statement with several options or answer alternatives of which only one is valid), essay (questions of a certain length in writing in which it is valued that the expected answer is given, combined with the ability to reason (argue, relate, etc.). It can also be constructed with a single type of any of these questions.
Problem solving	Solving practical questions in application of the theoretical knowledge developed.

Methodologies	Competencies	Description	Qualification
Problem solving	A1 A4 A16 A24 A27 A31 B1 B2 B3 B4 B5 B6 B8 B9 B10 B12 B13 B14 C3 C5 C6	Solving practical questions in application of the theoretical knowledge developed.	40
Objective test	A31 B1 B2 B3 B4 B12 B14	Written test used for the evaluation of learning that can combine different types of questions: multiple choice with error penalty (ask a question in the form of a direct question or incomplete statement with several options or answer alternatives of which only one is valid), essay (questions of a certain length in writing in which it is valued that the expected answer is given, combined with the ability to reason (argue, relate, etc.). It can also be constructed with a single type of any of these questions.	50
Guest lecture / keynote speech	A1 A4 A16 A24 A27 A31 B1 B2 B3 B4 B5 B6 B8 B9 B10 B12 B13 B14 C3 C5 C6	Attendance and participation in the theoretical sessions.	10

Assessment comments
1st Opportunity Evaluation. In the development of the practical part (teamworks / projects) (mark of 40%), the following will be evaluated: application of the theoretical bases, quality of presentation, precision and clarity of presentation and quality of the answers, primary and secondary sources used and bibliographic review. For the evaluation of the theoretical part, a multiple choice test (multiple object test) (mark of 50%) with several answer alternatives will be used, where errors will reduce the score to avoid the "lottery effect". The formula is NOTE = (correct answers x 1) - (errors / k-1), with k = number of answer options. Net points earned are transferred to a rating on a scale of 0 to 10. Part-time dedication and academic exemption (attendance exemption): in the case of students with part-time dedication and academic exemption of attendance exemption, the Moodle and MS Teams platforms will be used, as well as email as the main communication vehicle . content management, tutorials and homework delivery. At the beginning of the course, a specific calendar of dates compatible with their dedication will be agreed, but they will have the same obligation to carry out activities and attend any type of evaluation test as full-time students. Except for the dates approved by the Faculty Council in which the objective test corresponds, for the rest of the tests a specific calendar of dates compatible with their dedication will be agreed at the beginning of the course. The evaluation process for the 2nd opportunity is exactly the same as for the 1st opportunity: the practical grade (obtained in the works / projects) is saved and @alumn @ will take a new multiple choice exam, with identical characteristics to those described above. In the event of an extraordinary call, the evaluation will only be with multiple choice tests (multiple choice test) (mark 100%) with several answer alternatives, where errors will subtract score based on the formula NET POINTS = (correct answers x 1) - (errors / k-1) with k = number of answer options. Net points earned are transferred to qualification on a scale of 0 to 10. The student who, being enrolled, has not participated in the different evaluation activities (continuous/practical and/or exam/test) established for the academic year will be considered as “Not presented” (NP). PLAGIARISM/COPY. The fraudulent performance of the tests or evaluation activities will directly imply the qualification of failure (0) in the matter in the corresponding call, thus invalidating any qualification obtained in all the evaluation activities for the extraordinary call.

Basic	(). .
	* Gabinete juridico CEF (2018). Fiscalidad de las personas jurídicas. CEF * Albi Ibáñez, E (2010). Sistema Fiscal Español, Tomos I y II . Ariel * Varios (2019). Todo Sociedades. CISS * Martinez Lopez, Rodado Ruiz, Delgado Rodriguez (2018). Introducción a la fiscalidad de la empresa. Ed. Universitaria R. Areces * AGENCIA TRIBUTARIA ESPAÑOLA. www.agenciatributaria.es   - Manuales prácticos de IRPF, IS e IVA   - Ley General Tributaria. A bibliografía anterior, así como outra complementaria, atópase dispoñible na BIBLIOTECA VIRTUAL DO CENTRO á cal se pode acceder coas claves propias no link: http://www.erlac.es/es/estudiantes-acceso/ ou ben é de libre disposición, sobre todo na web da Axencia Tributaria Española
Complementary