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  • Cover Web Masters2017
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Master's degree in Taxation and Accounting

responsible center: Faculty of Economics and Business Sciences    Place: Fuenlabrada Campus.
Mode: Face-to-face  Title code: 6377 Orientation: Professional
Number of ECTS Credits: 60 ECTS  Duration of the Master: an academic year
Price: See table
Academic Calendar    Opening hours    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
Master's website
Email:
University master's information: Phone: 91 665 5060   Inquiries Mailbox

Student attention:    Student Help Box     Suggestions, complaints and congratulations mailbox

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

Favorable report first modification

Favorable report second modification

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

BASICS

  • CB6 - Possess and understand knowledge that provides a basis or opportunity to be original in the development and/or application of ideas, often in a research context
  • CB7 - That students know how to apply the knowledge acquired and their ability to solve problems in new or little-known environments within broader (or multidisciplinary) contexts related to their area of ​​study
  • CB8 - That students are able to integrate knowledge and face the complexity of formulating judgments based on
  • information that, being incomplete or limited, includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments
  • CB9 - That students know how to communicate their conclusions and the knowledge and ultimate reasons that support them to audiences
  • specialized and non-specialized in a clear and unambiguous way
  • CB10 - That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous.

GENERAL

  • CP01 - Implement the regulations that affect taxes in professional development
  • CP02 - Carry out all tax management procedures, for the presentation of settlements and tax collection, as well as current regulations regarding tax resources and the sanctioning procedure CP03 - Use the accounting valuation standards for business assets at an advanced level.
  • CP04 - Do academic research in the field of accounting and taxation
  • CP05 - Formulate and interpret the financial statements prepared by companies.
  • CP06 - Use accounting standards related to intercorporate operations
  • CP07 - Employ advanced techniques for valuing financial instruments
  • CP08 - Master the specialized software for the accounting record of the equity elements of the Balance Sheet and the income statement, as well as the management of invoices that are generated throughout the financial year
  • CP09 - Register corporate operations of constitution, expansion and liquidation of commercial companies.
  • CP10 - Record the main taxes to which commercial companies are subject, method of calculation of the common consolidated tax base and tax effect in the tax consolidation regime.
  • CP11 - Analyze the main problems and challenges of our society and propose, design and develop sustainable, innovative and participatory methodologies and/or technologies to improve people's lives, making responsible use of resources and knowing how to determine the impact that different projects have in the economy, society or the environment.
  • CP12 - Analyze the complexity of sustainability from critical, systemic and interdisciplinary thinking, to understand how professional activity interacts with society and the environment, locally and globally, to identify possible challenges, risks and impacts

TRANSVERSAL COMPETENCES

  • CT01 - Ethical-professional commitment.
  • CT02 - Commitment to quality of work
  • CT03 - Training for planning at work

Admission and enrollment

General access regulations and procedures

Information on access and admission of students to master's studies is available at:  https://www.urjc.es/estudiar-en-la-urjc/admision/274-master

The regulations are also published in: https://www.urjc.es/estudiar-en-la-urjc/admision/274-master#normativa-de-masteres-universitarios

Criteria and procedure for admission to the degree

The general requirements for access to University Master's Degrees are, according to article 18 of Royal Decree 822/2021, of September 28, which establishes the organization of university education and the procedure for ensuring its quality, the following:

  1. 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.
  2. 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.
  3. Universities will guarantee transparent and accessible information on admission procedures, and must have student orientation systems. Likewise, they will ensure that said information and admission procedures take into account students with disabilities or with specific needs, and will have appropriate support and advice services.
  4. Universities may exceptionally establish, based on specific regulations approved by their governing bodies, conditional enrolment procedures for access to a Master's Degree. This will consist of allowing a Bachelor's student who has not yet completed the TFG and a maximum of 9 ECTS credits to access and enrol in a Master's Degree, although in no case will they be able to obtain the Master's degree if they have not previously obtained the Bachelor's degree. Universities will guarantee priority in enrolment for students who have an official university degree of Graduate. In this procedure, credits pending recognition or transfer in the Bachelor's degree, or the requirement to pass a certain level of knowledge of a foreign language to obtain the degree, may be taken into account.
  5. Universities or centres will regulate admission to Master's degree courses, establishing specific requirements and, if necessary, training supplements, the credit load of which may not exceed the equivalent of 20 percent of the degree's credit load. The credits for training supplements will be considered in the same way as the rest of the credits in the Master's degree curriculum.
  6. Universities will reserve at least 5% of the places offered in official Master's degrees for students who have been recognised as having a disability of 33% or more, as well as for students with permanent educational support needs associated with personal circumstances of disability, who in their previous studies have required resources and support for their full educational inclusion.

ADMISSION

The Rey Juan Carlos University does not have specific admission regulations, but is governed by article 18 of Royal Decree 822/2021, of September 28. Each degree has its own general access criteria and special access tests.

Admission to Master's programs is based on a selection process. The Academic Management Service of the School of Official Master's Programs (EMO) is responsible for the administrative review of the documentation submitted by students through the online pre-registration platform. After the period for correcting errors, the Master's program director establishes the minimum entry grade and assigns scores to each applicant.

ATTENTION TO DISABILITY

The university has a service of a UNIT FOR THE CARE OF PEOPLE WITH DISABILITIES AND SPECIAL EDUCATIONAL NEEDS to attend to students with disabilities and specific needs

https://www.urjc.es/principal-intranet/uad-discapacidad

ACCESS CRITERIA:

3.1.c) Recommended entry profile

The master's program is aimed at graduates in the fields of economics and finance. It can also offer career flexibility for those with other degrees, although applicants must demonstrate prior knowledge of financial mathematics and accounting. The following specific degrees will facilitate admission to the master's program:

  • Business Management
  • Business Administration and Management 
  • Accounting and Finance
  • Economist
  • Financial and Actuarial Economics

Students from other degree programs will be required to demonstrate in their curriculum knowledge or prior professional experience in the field of financial accounting and financial mathematics.

3.1.d) Bodies and criteria of SCORING

Once the documentation submitted by the students through the pre-registration platform has been reviewed, and with the approval of the EMO academic management service regarding the administrative validity of the documentation, the body responsible for determining which students are admitted is the master's program management. Currently, this body is composed of the Academic Co-director and the Technical Co-director of the Master in Taxation and Accounting.

The criteria for evaluating merits will be:

Academic record 80%

Personal resume 20%

The ranking criteria for applicants will be applied separately for the in-person and online modalities. Students pre-register separately for each modality.

On the pre-registration platform, the student will see the final weighted grade and whether they have been admitted, denied, or placed on the waiting list.

Offer of places: 20 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 TO ALL UNIVERSITY TEACHING GUIDES

Training Itinerary

 COURSE 2025/26

Semester

Subject

Character

Credits

First

Personal Income Tax and Wealth Tax (637701)

Mandatory

4,5

First

Value Added Tax (637702)

Mandatory

3

First

Tax Procedures (637703)

Mandatory

3

First

Advanced Financial Accounting (637705)

Mandatory

6

First

Financial Instruments I (637706)

Mandatory

3

First

Regional and Local Taxation (637707)

Mandatory

4,5

First

Corporate Tax (637709)

Mandatory

3

Second

International Taxation (637708)

Mandatory

3

Second

Financial Instruments II (637710)

Mandatory

3

Second

Analysis of Financial Statements (637711)

Mandatory

3

Second

Corporate Accounting (637712)

Mandatory

6

Second

Tax Accounting (637713)

Mandatory

3

Second

Accounting and Billing Software (637704)

Mandatory

3

Second

External Academic Internships (637714)

Mandatory

6

Second

Master's Thesis (637715)

Mandatory

6
     

60 ECTS

 

 

Material resources

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:

For more information:  External Internship Unit

Social Security contributions for interns starting January 1, 2024

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

TEACHING COORDINATION

COEXISTENCE REGIME

SCHOOL INSURANCE

ASSOCIATIONS

EVALUATION

  • Article 6.1.2. The favorable resolution of the request for total cancellation of registration does not necessarily imply the refund of the amount paid by the student. To do this, the requirements established in the Article 10.3 of the present regulations.
  • Article 11.3.  The extension of the period of permanence will be requested through the procedure established for this purpose by the Rey Juan Carlos University in the electronic office, within the established period. The Rector may authorize the continuation of studies in those cases in which exceptional causes, duly documented, have affected the academic performance of the students., valid for that academic year (up to a maximum of one year). 
  • Article 11.4.  In accordance with what is established by the Article 4 of these regulations, those students whose request to remain is resolved favorably will have to enroll in all the remaining subjects to complete their studies.
  • Article 11.5.  For subjects with an indefinite call, once the extension of the permanence period is granted, the fees corresponding to the second and successive registrations will be paid according to the corresponding Public Price Decree as long as they have been previously enrolled in that subject.
  • Article 12.4.  Once this is granted, the student must enroll in accordance with the provisions of the Article 4 of the present regulations.
  • Article 12.5.  For subjects with an indefinite call, once continuity in the University Master's studies is granted, the fees corresponding to the second and successive registrations will be paid according to the corresponding Public Price Decree as long as they have been previously enrolled in that subject.

 

Quality guarantee

RUCT link

BOCM Link

Internal quality assurance system

Manual of the 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:

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
  • Technical, Management, 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.

Account management

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