Master’s Degree in Tax Practice

The Master’s Degree in Tax Practice at Centro de Estudios Garrigues ranked best master’s in tax law 2019/2020 by the prestigious Top 250 Masters ranking compiled by El Mundo and Expansión.

The Master’s Degree in Tax Practice provides the necessary technical knowledge and skills to practice professionally as a tax adviser at the highest level.

Professional tax advisory services can be provided at law firms or companies and entail facilitating compliance with tax obligations in the manner most beneficial to the taxpayer, planning the wealth or net worth position of individuals and companies with a view to achieving the most tax-efficient treatment, and representing and defending taxpayers in their dealings with the tax authorities and the courts.

Overview
Aimed at

Graduates in Law, Economics, Business Studies or Business Administration, although other graduates are welcome.

Aim

To offer comprehensive training to individuals wishing to practice professionally in the tax area, on both substantive and procedural aspects, whether in-house or at firms offering advisory services to individuals or legal entities.

Qualification

On successful completion of the master’s degree course, students will be awarded a "Master’s Degree in Tax Practice" from Centro de Estudios Garrigues and a "Master’s Degree in Tax Practice" postgraduate qualification from Universidad Antonio de Nebrija.

  • Duration: From October 2019 through June 2020
  • Start of selection process: From November 2018
  • Timetable: 4 p.m. to 8 p.m., Monday to Friday
  • Course type: In Person
  • Dedicación: Full time
  • Tuition fees: €28,000 (2019-2020 fees)
  • Total credits: 60 ECTS. Minimum 12 ECTS and maximum 60 ECTS per registration and teaching period.
  • Teaching language: Spanish
Student Profile

The ideal graduate/candidate is someone with sufficient intellectual ability, who is dedicated, committed and responsible, able to work in a team and has knowledge of at least one foreign language.

Syllabus

Masster's Degree in Tax Practice

Credits

Advanced Financial Accounting

master-universitario-practica-tributaria-contabilidad-financiera-avanzada.pdf

4 ETCS

Financial and Tax Law. Finance

master-universitario-practica-tributaria-derecho-financiero-tributario.pdf

2 ETCS

Corporate/Commercial Law Institutions

master-universitario-practica-tributaria-instituciones-derecho-mercantil.pdf

3 ETCS

Personal Income Tax. Wealth Tax     Personal Income Tax

master-universitario-practica-tributaria-impuesto-renta-personas-fisicas.pdf

6 ETCS

Inheritance and Gift Tax

master-universitario-practica-tributaria-impuesto-sucesiones-donaciones.pdf

2 ETCS

Oral Communication Skills, Writen Communication Skills, Teamwork, Time Management and Applied IT Skills

master-universitario-practica-tributaria-tecnicas-comunicacion-oral.pdf

1 ETCS

Taxation by Provincial Tax Authorities. Excise and Special Taxes and Customs Duties

master-universitario-practica-tributaria-tributacion-haciendas-territoriales.pdf

2 ETCS

TOTAL

20 ETCS

Master's Degree in Tax Practice

Credits

Corporate Income Tax

master-universitario-practica-tributaria-impuesto-sociedades.pdf

5 ETCS

Value Added Tax (VAT)

master-universitario-practica-tributaria-impuesto-valor-anadido.pdf

5 ETCS

Transfer and Stamp Tax

master-universitario-practica-tributaria-impuesto-transmisiones-patrimoniales.pdf

2 ETCS

Tax Advice and Audits. Tax Consolidation

master-universitario-practica-tributaria-asesoramiento-auditoria-fiscal.pdf

1 ETCS

Taxation of Busniess Restructuring Transactions, Financial Transactions, and Urban Planning and Real Estate Transactions

master-universitario-practica-tributaria-tributacion-operaciones-reestructuracion-empresarial.pdf

2 ETCS

Integrated Practical Analysis

master-universitario-practica-tributaria-analisis-practico-integrado.pdf

3 ETCS

Professional Ethics and Leadership

master-universitario-practica-tributaria-deontologia-profesional.pdf

1 ETCS

Negotiation Techniques. Financial and Tax English and Career Guidance

master-universitario-practica-tributaria-tecnicas-negociacion.pdf

1 ETCS

TOTAL

20 ETCS

Master's Degree in Tax Practice

Credits

Tax Management and Inspection Proceedings. Penalty Proceedings. Collection Proceedings

master-universitario-practica-tributaria-procedimientos-gestion-inspeccion.pdf

3 ETCS

Economic-Administrative and Judicial Review Proceedings in the Tax Area. Procedural Practice

master-universitario-practica-tributaria-procedimiento-economico-administrativo.pdf

1 ETCS

Community Tax Law

master-universitario-practica-tributaria-derecho-fiscal-comunitario.pdf

1 ETCS

Nonresident Income Tax

master-universitario-practica-tributaria-impuesto-renta-no-residentes.pdf

2 ETCS

Taxation of Spanish Investments Abroad. International Tax Planning. Transfer Pricing

master-universitario-practica-tributaria-fiscalidad-inversiones-espanolas.pdf

1 ETCS

End of Degree Project

master-universitario-practica-tributaria-trabajo-fin-master.pdf

8 ETCS

Internship

master-universitario-practica-tributaria-practicas-profesionales.pdf

4 ETCS

TOTAL

20 ETCS

See more

All subjects are compulsory and fall within the following areas:

  • "Introductory Subjects": 9 credits
  • "Spanish Tax System": 22 credits
  • "Tax Procedure": 4 credits
  • "International and Nonresident Taxation": 4 credits
  • "Specialist Subjects": 3 credits
  • "Integrated Practical Analysis": 3 credits
  • "Seminars": 3 credits
  • "End of Degree Project": 8 credits
  • "Internship": 4 credits

"Spanish Tax System". This module includes the study of each tax concept found in the Spanish tax system. It forms the basis of tax advisory practice and, therefore, of the master’s degree program, around which the rest of the content is based.

"Introductory Subjects". This covers several important disciplines (Financial Accounting or Basic Legal Concepts, depending on each student’s primary degree; Financial and Tax Law; Commercial Law Institutions and Basic Financial Concepts) deemed essential for all professionals engaged in tax advisory activities.

"International and Nonresident Taxation" and "Tax Procedure". These modules are designed to provide students with knowledge of issues related to international taxation and tax proceedings (whether in the administrative or judicial review jurisdiction).

"Specialist Subjects". This module focuses on the specialized study of the tax implications of certain specific transactions (restructuring transactions, financial products, etc.) and covers all applicable taxes.

"Integrated Practical Analysis" focuses specifically on the analysis and resolution of complex case studies involving a range of disciplines related to the content of the master’s degree course.

"End of Degree Project": This seeks to achieve the vertical integration of all knowledge and skills in each subject, helping students to attain a skills profile consistent with the objectives of the master’s degree and the demands of business and society. It also seeks to create a situation in which students are forced to take decisions under pressure, with limited time and scant information, in an attempt to mirror as closely as possible the situations faced by executives dealing with tax issues.

Seminars include the skillset seminars, although, since the skills taught are multidisciplinary (oral and written communication, time management, mastery of IT tools, teamwork, etc.), they are also present in other subjects throughout the program.

"Internship": Doing a business internship has several aims. Firstly, it is meant to serve as a bridge between life as a student and experience in the working world. It also affords students the opportunity to apply the knowledge acquired and observe how this knowledge is applied in practice by seasoned professionals.

master-universitario-practica-tributaria-planificacion.pdf Study planning

Academic information

Director del Máster: D. Carlos Arrieta Martínez de Pisón

Directora adjunta y responsable del Máster: Dª. Marta Montero Simó

Contacto: Paseo de Recoletos, 35, 28004 Madrid Telf. 915 14 53 30

Profesores Porcentaje de doctores
40 83%


Teaching Staff. Quality Assurance System

Content

The content of each program is designed with practicing professionals in mind and with a view to supplementing the training of recent graduates in order to tailor their skills to the profiles sought by national and international companies, law firms and financial institutions.

Practical Application

The different programs are designed to strike the right balance between theory and practice. In other words, they combine a solid, well-structured theoretical base with its indispensable practical application in the business world.

An all-embracing approach

We offer an all-embracing approach to the materials studied, using case studies based on real national and international business scenarios and combining a range of disciplines. This allows students to gain an overall perspective of problems and encourages them to be creative in their search for innovative solutions.

New Technologies

All programs promote the learning and use of new technologies. In addition to offering IT seminars, we have a WiFi network that facilitates internet access and access to specialist databases. Furthermore, our Intranet enables students to communicate among themselves and with Center staff, as well as access a range of information sources: grades, academic calendars, alumni lists, library catalog, invitations and calls to various events, job advertisements, online courses, and so on.

Participation

In order to facilitate student participation in the sound running of each program, a student committee is set up for each master’s degree course to ensure a permanent communication channel with Center Management.

Skills and Attitudes

In addition to the acquisition of knowledge, the Center seeks to encourage the full development of professional skills and attitudes, such as a sense of responsibility, the ability to communicate, negotiation skills, and a willingness to cooperate and work in a team.

General qualifications of the teaching staff:

  • 10 doctorate holders
  • 34 are executives with direct responsibilities in the area of tax advice, who also have teaching experience on prestigious master’s degree courses designed prior to the current regulation governing these qualifications (RD 1393/2007). They all have at least 10 years’ experience and the 30 of them have more than 15 years’ experience.

 

Career Prospects

Three months after the end of the program, the graduate placement rate exceeds 90%

Salidas Profesionales Tributacion

  •   47% Professional services firms specializing in tax advice.
  •   34% Consulting and audit firms (mainly in areas of expertise relating to tax law).
  •   14% Major Spanish and international companies (mainly in departments specializing in financial and tax advice).
  •   5% Banks, savings banks and other financial market operators.

 

There follows a list of some of the companies at which students on the Master’s Degree in Tax Practice have held internships or subsequently pursued their professional career:

  • Auxadi
  • Banco Santander
  • BBVA
  • Caja Madrid
  • Cuatrecasas
  • Deloitte
  • Endesa
  • Ernst & Young
  • Garrigues Abogados
  • Gestamp
  • Gómez-Acebo & Pombo
  • Grupo Unicaja Banco
  • Iberdrola
  • Indra
  • Intertrust Group
  • KPMG
  • PriceWaterhouseCoopers

The teaching program of the master's degree ends with a paid internship at a national or international company, law firm or financial institution.

The aim of these internships is to supplement student's training by enabling them to apply the skills and knowledge acquired on the master's degree course in a real working environment.

Internships last a minimum of 3 months, and may be extended depending on the student's availability and needs of the host company or firm

Before starting an internship, a document is formalized with the company specifying the functions the student is to perform and the duration of the internship. The head of the Career Guidance Department receives this document from the company and validates its content as educational and associated with the master’s program

Skills

Rules on continuance

Recognition and transfer of credits

For the purposes provided in the applicable legislation in force, in order to ensure student mobility, recognition means the acceptance by Universidad Antonio de Nebrija of credits which, having been obtained on officially recognized courses, at this or any other university, are taken into account on other courses for the purpose of obtaining an officially recognized qualification.

The following credits obtained by students will be recognized in new courses:

  • a) Credits corresponding to core subjects of qualifications belonging to the same branch of knowledge.

  • b) Credits corresponding to core subjects on the intended degree that come from qualifications in other branches of knowledge.

  • c) Other credits may be recognized by the University by taking into account skills and knowledge associated with the subjects studied by the student and those provided in the syllabus, or multidisciplinary skills and knowledge.

Credit transfer involves the inclusion in the official academic transcript of the courses taken by each student of credits obtained on previous officially recognized courses, at this or any other university, that did not lead to the obtainment of an official qualification.

Credit recognition and/or transfer must be requested by the student on enrollment. Exceptionally, a different time period may be established with express authorization. Students must also pay the fees stipulated for such purpose.

Students must present the following documentation to the Course Secretary's OFfice:

  • Academic transcript (original or officially certified photocopy) indicating the name of the subjects, type, number of ECTS credits and the grade obtained by the student.
  • In the case of credits referred to under letters b) and c) above, a detailed syllabus must be submitted (stamped original or officially certified photocopy).

The Course Secretary’s Office will send the submitted documentation to the Academic Committee of each department, which will decide whether to accept or reject the credit recognition and/or transfer request.

All credits obtained by the student on officially recognized courses studied at any university and any transferred, recognized and passed for the obtainment of the relevant qualification will be included in their academic transcript and reflected in the Diploma Supplement, if so requested.

Collaboration Agreements

Student mobility for business internships.

Another of our aims within the mobility area is for our students to complete their practical and international training by gaining professional experience in Europe. We advise and provide information for all students across the different degree programs on the Erasmus Mobility Project for Student Trainees, as well as on the different companies/economic areas where internships can be completed in Europe.

In line with previous years, the average duration of student internships abroad is 3 to 6 months. Personalized advice and knowledge of each and every one of our students enables us to align the needs of each company with the training needs of each student.

Each of our students/scholarship holders follows a work program defined by the company and supervised by the Center.

Students are required to present an End of Internship Report after completion of their international internship and hand in the company assessment report.

Master's Degrees from Universidad de Nebrija

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