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Personal Income Tax and Successions and Donations Tax

Code: 102221 ECTS Credits: 6
2025/2026
Degree Type Year
Law OT 4

Contact

Name:
Carmen Ana Jover Diaz
Email:
Carme.Jover@uab.cat

Teachers

Carmen Ana Jover Diaz

Teaching groups languages

You can view this information at the end of this document.


Prerequisites

It is recommended that the contents and skills of the subjects of Financial and Tax Law I and II be assumed.

The teaching of the subject will be taught taking into account the perspective of the sustainable development objectives

Objectives and Contextualisation

The subject of "The Income Tax of Individuals and the Inheritance and Donations Tax" is part of the set of disciplines that aim to provide the student with the necessary legal bases to obtain a complete view of the tax activity of Public Administrations.
The specific objectives of the subject are the study and analysis of taxation on income and free purchases of natural persons. In this line, a complete vision will be given on the taxation of labor income, capital and economic activities of natural persons. Taxes on free acquisitions, whether mortis causa or inter vivos, will also be analyzed.
 

Competences

  • Apprehending the necessary mechanisms in order to know, assess, and apply the legislative reforms as well as to follow the changes produced in a concrete subject.
  • Arguing and laying the foundation for the implementation of legal standards.
  • Demonstrating a sensible and critical reasoning: analysis, synthesis, conclusions.
  • Efficiently managing information, being capable of assimilating a considerable volume of data in a limited amount of time.
  • Identifying, assessing and putting into practice changes in jurisprudence.
  • Identifying the underlying conflicts of interest in disputes and real cases.
  • Mastering the computing techniques when it comes to obtaining legal information (legislation databases, jurisprudence, bibliography...) and in data communication.
  • Memorising and utilising legal terminology.
  • Planning and organising: managing of time, resources, etc.
  • Students must be capable of demonstrating a critical awareness of the analysis of the legal system and development of legal dialectics.
  • Students must be capable of demonstrating the unitary nature of the legal system and of the necessary interdisciplinary view of legal problems.
  • Use different information and communication technologies.
  • Working in multidisciplinary and interdisciplinary fields.
  • Working in teams, being either a member or a coordinator of working groups, as well as making decisions affecting the whole group.

Learning Outcomes

  1. Applying the ICT when solving tax-legal matters.
  2. Applying the legal, financial and tax standards.
  3. Applying the tax-legal legislation and the doctrine of the Economic-Administrative Tribunal.
  4. Assessing the jurisprudential criteria in accordance with the financial-legal principles.
  5. Defining the jurisprudential pronouncements in the financial-legal field.
  6. Demonstrating a sensible and critical reasoning: analysis, synthesis, conclusions.
  7. Describing the tax issues in the framework of the general legal system.
  8. Efficiently managing information, being capable of assimilating a considerable volume of data in a limited amount of time.
  9. Enumerating the rules of interpretation for the tax-legal standards.
  10. Expressing a critical conscience on the debate developed in the tax-legal framework.
  11. Identifying the rules of implementation of the tax-legal standards.
  12. Planning and organising: managing of time, resources, etc.
  13. Suggesting solutions to conflicts in tax-legal matters.
  14. Use different information and communication technologies.
  15. Using financial and tax terminology.
  16. Working in multidisciplinary and interdisciplinary fields.
  17. Working in teams, being either a member or a coordinator of working groups, as well as making decisions affecting the whole group.

Content

During the course the following topics will be developed:
 
I.- Legal system for the taxation of income
 
II. - Income concept: income from work, capital and economic activities
 
III. - Profitable acquisitions due to death
 
IV. - Taxation on donations
 
The contents of each topic will be specified by the teacher at the beginning of the course.

Activities and Methodology

Title Hours ECTS Learning Outcomes
Type: Directed      
Practical classes: commentaries of sentences and norms, practical cases and conceptual maps 22 0.88 3, 2, 6, 13, 4
Theoretical classes 22 0.88 7, 11, 12, 10, 15
Type: Supervised      
Tutorials 8 0.32 3, 2, 5, 6, 8, 10, 13, 4
Type: Autonomous      
Assessment 5 0.2 3
Search of texts, readings, study and essays 87.4 3.5 1, 8, 12, 10

The teaching methodology is as follow:

The teaching methodology is based on students work with the main goal of getting needed competences for understanding and applying the law which is studied. Teachers are going to hold students in this task and is going to provide necessary tools as well in order to get competences with success. The development of the subject and the students formation is based in the next kind of activities:

1.- Teacher-directed activities:

Theoretical classes: Teachers are going to explain the essential and basic principles for understanding the legal and jurisprudential frame.

Practical classes: Teachers and students solve the tax basic problems with the completion of practical cases. The comprehension and critical application of the law and jurisprudence related with the topics taught in theoretical classes is the base of this task. These activities may be a plurality of actions as such activities of debate on the thematic given based on the reality and group work in classroom on recommended materials

2.- Supervised activities:

Tutorials

3.- Autonomous activities:

The students must organize their time and effort autonomously, both individually as in groups. It involves activities such as search of appropriate literature and jurisprudence for the resolution of practical cases, exercises proposed by teachers, study activity by overcoming the evaluation tasks and consultations in tutorial to the teachers.

Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.


Assessment

Continous Assessment Activities

Title Weighting Hours ECTS Learning Outcomes
Exam 2'5 points 1.3 0.05 3, 2, 5, 7, 9, 11, 10, 13, 15, 4
Solving of practice cases 2'5 points 1.3 0.05 3, 2, 1, 5, 6, 7, 8, 10, 13, 16, 17, 14, 15, 4
Summary examination or, if need be, recovery examination 5 points 3 0.12 3, 2, 5, 6, 7, 9, 8, 11, 12, 10, 13, 16, 17, 14, 15, 4

The students will pass the subject if they carry out these assessments exercises:
1st: exam, value of 2'5 points
2nd: practical cases, value of 2'5 points
3rd: summary examination, value of 5 points
 
It will get the final mark adding the points got but this requires two conditions: first, it is necessary to make each assessment and to get 2'5 point minimum in the last one. Otherwise, the subject will not be overcome and it will be necessary to make a recovery examination about all lessons. The student will be able to get 5 points maximum with this last test.
Both the summary examination as the recovery examination will be done following academic calendar. Assessments 1 and 2 will be done following the professors team calendar or programme which will be showed through the Virtual Campus at the beginning of class activity. The programmed days for assessments 1 and 2 could be changed for major force reasons or with a warning well in advance.
The students will be able to apply for a teacher tutorial in regards the evaluation items in order to get proper progress of subject.
 

A person who cheats or tries to cheat in an exam will be given a 0. A person who submits a paper or a practical exercise in which evidence of  plagiarism can be identified will be given a 0 and will receive a warning.

Students will be evaluable as long as they have carried out a set of activities, the weight of which is equivalent to a minimum of 2/3 of the total grade for the subject. If the value of the activities carried out does not reach the threshold, the subject's teaching staff may consider the student as non-evaluable.

 

The SINGLE EVALUATION is an optional evaluation that will be carried out with the requirements and conditions established in the academic regulations. In any case, carrying out any of the tests that make up the continuous assessment implies waiving the single assessment and following up on the continuous assessment.
The tests that make up the single assessment will take place on the same day set by the Faculty for the exam or third test in the continuous assessment. The single assessment tests are made up of:
1st. The answer to a test questionnaire test. The value of this test will be 4 out of 10
2nd. The resolution of a practical case. The practical case will be made available to the students in advance and their resolution in writing will be provided by them on the day of the single test. The value of this test will be 2 out of 10.
3rd. The argued response to various theoretical questions. The value of this test will be 4 out of 10.
The same system and recovery criteria will be applied as for the continuous evaluation.

The same non-evaluable criterion will be applied as for continuous evaluation.

IA: For this subject, the use of Artificial Intelligence (AI) technologies is allowed exclusively in [support tasks, such as bibliographic or information search, text correction or translations. The student must clearly identify which parts have been generated with this technology, specify the tools used and include a critical reflection on how these have influenced the process and the final result of the activity. The lack of transparency of the use of AI in this assessable activity will be considered a lack of academic honesty and may lead to a partial or total penalty in the grade of the activity, or greater sanctions in serious cases.
 

Bibliography

Recommend handbooks (last edition)

ALONSO GONZÁLEZ, Luís Manuel y COLLADO YURRITA, Miiguel Angel (Directores): Manual de Derecho Tributario: Parte Especial, editorial Atelier. Avaible at the UAB digital library. 

ALVAREZ MARTÍNEZ. Joaquín: Manual de Derecho tributario. Parte especial, Ed. Aranzadi.Avaible at the UAB digital library. 

FERREIRO LAPATZA, Juan José. (y otros): Curso de Derecho Tributario. Parte especial, Ed. Marcial Pons.Avaible at the UAB digital library. 

MERINO JARA, Isaac (Director):Derecho Financiero y Tributario. Parte Especial, Ed. Tecnos.Avaible at the UAB digital library. 

PEREZ ROYO, F ernando y otros: Curso de Derecho Tributario. Parte especial, ed. Tecnos.Avaible at the UAB digital library. 

POVEDA BLANCO Francisco . (Dir): Sistema fiscal: esquemas y supuestos prácticos, Ed. Aranzadi.Avaible at the UAB digital library. 

HANDBOOK IRPF AEAT: Manual práctico de Renta 2024 - Agencia Tributaria

HANDBOOK ISD ATC: Guia pràctica de l'impost sobre successions i donacions (gencat.cat)

TEACHER'S GUIDE SCHEDULE

WEB SITES

www.aeat.es

www.e-tributs.cat

www.atc.cat


Software

The subjec does not require any specific software.


Groups and Languages

Please note that this information is provisional until 30 November 2025. You can check it through this link. To consult the language you will need to enter the CODE of the subject.

Name Group Language Semester Turn
(PAUL) Classroom practices 1 Catalan first semester morning-mixed
(TE) Theory 1 Catalan first semester morning-mixed