Master's degree in Taxation and Accounting

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responsible center: Postgraduate Unit    Site: Fuenlabrada Campus.
Format: Face-to-face Title code: 6199 Orientation: Profile
Number of ECTS Credits: 60 ECTS  Duration of the Master: an academic year
Price: See table
Academic Calendar    Schedule    Examinations    Teaching Guides    Faculty
Academic Co-director of the Master: Prof. Dr. D. David Trillo del Pozo.  Technical Co-director of the Master: Prof. Dr. D. Luis Gil Herrera Phone:91 488 8748

E-mail:
University master's information: Phone: 91 665 5060 Inquiries Mailbox

Student attention: Student Help Box Suggestions and complaints box

Basic Information

What knowledge will I acquire with this Master?

In the master's degree in Taxation and Accounting, specific subjects are dedicated to the main taxes and always approaching the matter from the study of practical cases in connection with the application of tax regulations, emulating the reality of professional work that is usually carried out in tax departments or tax offices.

Is this degree official according to the regulations required by the European Higher Education Area?

Yes (final verification report is attached), starting the first course in the academic year 2012-13.

Final verification report turned out FAVORABLE

Is it necessary to pass an access test?

It is not necessary.

What is the minimum number of credits for which I can enroll?

You can see it in the rules of permanence in this link

Recommended income profile

Students who have possession of an official Spanish university degree or another issued by a higher education institution of the European Higher Education Area that authorizes access to Master's degrees in the country that issued the degree.

Objectives

The objective of this master's degree is to train professionals in the areas of taxation and accounting, subjects that are absolutely interrelated and necessary in business management.

The teaching of each of the subjects studied in the degree will be developed in a totally practical way, providing students with the knowledge and tools that a professional needs in a real work situation in a financial, tax or accounting agency or department where develop the activities linked to the design of the master's degree.

Competences

General Competencies:

CG01 - Develop the skills of analysis, assessment and judgment with the integration of multidisciplinary knowledge acquired, on the available information, as well as those of synthesis, organization and planning.
CG02 -Prepare the student to work effectively in a team and critically analyze processes
CG03 -Develop or enhance the communication skills of the student's conclusions, as well as oratory, to make effective presentations and properly manage meetings.
CG04 -Promote autonomous learning skills to expand the knowledge learned during the course.
CG05 -Know the Spanish legal, fiscal and tax framework, both state, regional and local, and its liquidation
CG06 -Train students to keep financial accounting in the company

Transversal competences

CT01 - Develop ethical-professional commitment.
CT02 - Develop commitment to quality of work.
CT03 - Training for planning at work.

Specific Competences:

CE01 - Master the understanding and interpretation of the regulations that affect the tax
CE02 - Learn in depth how to fill in the AEAT official models for tax settlements in accordance with current tax regulations.
CE03 - Know in detail all the tax management procedures, for the presentation of liquidations and tax collection, as well as the current regulations on resources in tax matters and the sanctioning procedure
CE04 - Know the rules for accounting valuation of business assets at an advanced level.
CE05 - Possess the necessary training for research in the field of accounting and taxation, and the skills for autonomous learning
CE06 - Know how to formulate and use the financial statements that companies must compulsorily prepare.
CE07 - Understand the economic implications of the different ways of accounting for economic transactions.
CE08 - Know accounting consolidation techniques.
CE09 - Know the accounting rules related to intercompany operations.
CE10 - Master the advanced techniques of fair value valuation of financial instruments, as well as the identification of future liquidation flows
CE11 - Acquire a practical domain of specialized software for the accounting record of the assets of the Balance Sheet and the income statement, as well as the management of the invoices that are generated throughout the financial year
CE12 - Know the particularities of the accounting treatment of corporate operations of constitution, expansion and liquidation of commercial companies.
CE13 - Know the accounting treatment of the main taxes to which commercial companies are subject, method of calculating the common consolidated tax base and tax effect in the tax consolidation regime.

Admission and enrollment

Admission:

The requirements for access to the proposed title are according to article 18, of Royal Decree 822/2021, of September 28:

Possession of an official Spanish Graduate or Graduate university degree or equivalent is a condition for accessing a Master's Degree, or, where appropriate, having another University Master's degree, or titles of the same level as the Spanish Bachelor's or Master's degree issued by universities and higher education institutions in an EHEA country that in that country allow access to Master's degrees.
In the same way, people in possession of titles from educational systems that are not part of the EHEA, which are equivalent to a Bachelor's degree, will be able to access a Master's Degree in the Spanish university system, without the need for homologation of the title, but verification by of the university of the level of training that they imply, as long as in the country where said title was issued it allows access to university postgraduate level studies. In no case will access through this route imply the homologation of the previous degree held by the person concerned or its recognition for other purposes than that of carrying out the Master's degree.

Recommended requirements:

The specific qualifications that will facilitate access to the Master are the following:

Business Management
Business Administration and Management
Political Science and Public Management
Accounting and Finance
Tax
Law (Double International Degree)
Economy
Financial and Actuarial Economics

Other degrees or official titles that could be possible students of the master's degree would be:

Marketing
Sociology
Labor Relations and Human Resources
International Relations

Due to its frequent employment relationship and retraining opportunities, the master's degree is also suitable for students who have completed any of the engineering degrees in Spanish territory. It is also a recommended master's degree for bachelor's degrees and degrees from other universities in the field of economics or business administration and management.

Selection of applicants:

In the event that the demand exceeds the supply of the master's degree, the following criteria will be used for admission with the corresponding percentages for the purposes of grading:

CRITERION	WEIGHT IN THE SCALE
Academic record	60%
personal resume	30%
Personal interview	10%

Offer of places: 25 seats. If the minimum number of students envisaged is not reached in a course, the University may choose not to open the teaching group.

See admission and enrollment

Training itinerary

Master's Teaching Guides

ACCESS THE COURSE GUIDES OF THE DEGREE

Training Itinerary

Códigos	Subject	Semester	Type	Number of ECTS
619901	Personal Income Tax and Wealth Tax	1 º	Mandatory	6
619902	The Tax on Inheritance and Donations and the Tax on Property Transfers and Documented Legal Acts	1 º	Mandatory	6
619903	Financial instruments	1 º	Mandatory	6
619904	Tax Procedures	1 º	Mandatory	3
619905	Financial Accounting	1 º	Mandatory	6
619906	Accounting and billing software	1 º	Mandatory	3
619907	Value Added Tax and Corporate Tax	2 º	Mandatory	6
619908	Analysis of financial statements	2 º	Mandatory	3
619909	Corporate accounting	2 º	Mandatory	6
619910	Tax Accounting	2 º	Mandatory	3
619911	Internships in Companies	2 º	Mandatory	6
619912	TFM	2 º	Mandatory	6

Material resources

External Internships

The External Practices subject is a curricular subject whose main objective is to promote a comprehensive training of the student through the practical application of the knowledge acquired during the master's degree, which facilitates direct contact with the professional activity and the opportunity to join the professional world with a minimum of experience. All practices are designed so that the students who participate in them acquire professional experience in real situations and conditions, applying the knowledge, skills and attitudes that are acquired in the training processes throughout the degree. The internships represent a decisive opportunity for the personal development and professional future of the students.

Internships are activities carried out by the student in companies, institutions and organizations; that is, in centers outside the university premises, which aim to enrich and complement your university education, while providing you with a deeper knowledge about the skills you will need once you have graduated.

The External Practices subject will consist of two phases:

Completion of the internship period that offers professional experience related to any of the graduate profiles that are expressed in the Verification Report of the degree.
Elaboration of the memory

Documentation:

Further information: External Internship Unit

Mobility programs

University Master's degrees, due to their duration and characteristics, in general do not specifically contemplate the mobility of their students. However, the Rey Juan Carlos University has different mobility programs for both students and University workers (PDI and PAS) and has procedures for collecting and analyzing information on these mobility programs.

URJC Mobility

Regulation

STUDENTS

COEXISTENCE REGIME

Regulation

SCHOOL INSURANCE

School Insurance

ASSOCIATIONS

Regulation student associations

Llaza Quality guarantee

RUCT link

BOCM Link

Internal quality assurance system

Composition of the commission

Composition of the Commission

Results report

Once the monitoring of the Master's Degree has been carried out, the most relevant quantitative information on the results obtained in the monitoring of said Degree is displayed, differentiated by academic year.

General information collection plan

Within the quality assurance system of the Rey Juan Carlos University, the following surveys are planned:

- Student profile

- Teacher evaluation

- Degree of satisfaction:

Of the students
of the graduates
From the Faculty
Administration and Services Staff

- Labor insertion

- External internships:

Satisfaction of interns
External tutor satisfaction
Employer satisfaction

Survey results:

Improvement actions

The Quality Assurance System of the Rey Juan Carlos University establishes that the degree's Quality Assurance Commission will annually analyze the information derived from the degree's indicators and prepare a report that will include improvement plans if the results so indicate.

Renewal of accreditation

The renewal of the accreditation represents the culmination of the implementation process of the official Bachelor's and Master's degrees registered in the Register of Universities, Centers and Degrees (RUCT). The renewal of the accreditation of official bachelor's and master's degrees is organized in three phases: self-assessment report, external visit and final assessment.

In the first phase, the university describes and assesses the status of the degree with respect to the established criteria and guidelines. The result is the Self-Assessment Report (IA) that is presented. The second and third phases are carried out by a group of evaluators external to the evaluated title.”

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