Master's Degree in Tax, Financial and Accounting Consulting in a National and International Framework

Basic Information

What knowledge will I acquire with this Master?

The purpose of the Master is to learn about the different tax figures, in their different versions: direct or indirect taxation, state-autonomous-local, international taxation, etc., as well as the accounting bases on which the company's taxes are based. , considering the importance and novelty of fair value. Hence also the importance of analyzing the economic-financial situation of the company in order to choose the most appropriate investments.

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 2010-11.

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.

Especially addressed to:

Graduates in Law, Economic and Business Sciences, Business Administration and Management, Financial Accounting, Labor Relations, and similar qualifications, who wish to start in the professional practice of financial and tax advice.
Professionals in practice with the aim of recycling or expanding their knowledge.

Objectives

The master's degree in Financial and Tax Consulting aims to train qualified professionals in the field of financial and tax consulting. Graduates will have high training to develop their activity in the financial and tax consultancy sector, either in companies in this sector, or as independent professionals or in financial and tax departments of companies in any other sector of activity.
Graduates are expected to:

Advise its clients in business investment planning, monitoring the financial risks and contingencies derived from both the financial assets offered in the markets and the economic-financial reality of the client, whether a natural or legal person.
Integrate tax aspects in wealth management and net business decisions.
Master the tax system and each of the current taxes from a theoretical and practical point of view.
Offer comprehensive tax advice through the design of strategies that allow the identification of situations that imply a tax cost and the selection of the most appropriate for each situation.

Competences

The master's degree has been designed so that the student has the necessary skills and competences that allow him to exercise and function successfully in the field of financial and tax advice. Specifically, the acquisition of the generic and specific skills detailed below has been pursued.

General skills:

CG01 - Ability to apply the knowledge acquired to solve problems in novel situations and of a multidisciplinary nature
CG02 - Ability to integrate knowledge and face the complexity of formulating judgments based on information that includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments
CG03 - Ability to work in pressure environments.
CG04 - Ethical commitment at work.
CG05 - Ability to analyze and synthesize information
CG06 - Ability to make decisions
CG07 - Verbal and written communication skills to transmit ideas and decisions with professionalism and rigor to both specialized and non-specialized audiences
CG08 - Ability to manage and organize in time to take on a large workload
CG09 - Ability to lead and integrate teams
CG10 - Ability to communicate conclusions and reasoning in decision making
CG11 - Ability to adapt to diverse environments and new situations
CG12 - Autonomous learning capacity that allows them to update themselves in the face of new challenges
CG13 - Ability to analyze, search and discriminate information from various sources

Specific skills:

CE01 - Ability to diagnose the financial situation of an entity and propose improvement actions.
CE02 - Ability to know the financial instruments, the markets in which they are traded and select the appropriate ones for an entity according to its needs.
CE03 - Ability to apply and interpret International Financial Reporting Standards.
CE04 - Know the fundamentals of the tax system, and advise and intervene in tax management procedures.
CE05 - Ability to know the theoretical and practical aspects of the different taxes that make up business and personal taxation: personal income tax, corporate tax, VAT, local taxes, special taxes, etc.
CE06 - Ability to interpret international tax regulations and signed international agreements and propose solutions to specific situations.
CE07 - Ability to advise natural persons not resident in Spanish territory about compliance with their tax obligations.
CE08 - Ability to advise legal entities on tax obligations arising from international economic operations.
CE09 - Ability to handle the different tax self-assessments and other formal obligations derived from the tax system.
CE10 - Ability to design a strategy that allows developing the most advantageous tax option in the business and personal sphere.
CE11 - Ability to interpret and apply accounting regulations related to tax obligations.
CE12 - Understand the functioning of the financial markets: monetary, variable income, fixed income, foreign exchange, derivatives and the trading systems in them.
CE13 - Know the elements that make up the professional management of investors' assets through the formation of portfolios in which profitability, risk and tax effect are taken into account.
CE14 - Ability to know the different types of financial risks.
CE15 - Ability to apply comprehensive risk management strategies by monitoring financial and tax risks and contingencies.
CE16 - Understand the accounting treatment of the corporate profit tax advocated by regulations in Spain and by International Accounting Standards
CE17 - Know the main differences in valuation and recognition between the accounting and tax fields
CE18 - Ability to apply the different financial asset valuation techniques and actively manage portfolios.
CE19 - Learn about the latest developments in the financial markets to provide a better financial and accounting advisory service to investors.
CE20 - Ability to advise individuals on their wealth, business, real estate and financial investment decisions from a tax perspective in the context of Spanish taxes.
CE21 - Ability to plan in the short, medium and long term from a tax perspective in the context of Spanish taxes the family and personal assets of natural persons.
CE22 - Ability to plan from a tax perspective in the context of Spanish taxes the succession of natural persons.

Admission and enrollment

Admission:

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:

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.
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.
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.
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.
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 the University Master's Degrees will be carried out through a selection process; In some cases, this process may involve a selection test. The Master's Management will inform interested parties what the selection test will consist of, as well as the exact date and place of completion through this application and by means of a notice via email.

GENERAL ACCESS CRITERIA:

The qualifications that allow for optimal development of the Master's degree are the following: Degree in Business Administration and Management, Degree in Law, Degree in Accounting and Finance and other degrees or official qualifications related to Business Sciences, Economics or Law.

SPECIAL ACCESS CONDITIONS OR TESTS:

To compile the final list of admitted students for the master's program, the candidates' curriculum vitae, the suitability of their prior degree, and their academic record are taken into account. The evaluation of the student's curriculum vitae considers their professional experience, its relevance to the master's program objectives, and their academic record, according to the following weighting:

Suitability of previous qualification: 60%

Academic record: 30%

Other merits: 10%

Experience Profesional
Further training
Languages: primarily English

Offer of places: 50 places. 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

COD.	SUBJECTS	SEMES.	TYPOLOGY	ECTS
642001	Financial Markets	1S	MANDATORY	6
642002	Tax regime for individuals: Personal Income Tax, Wealth Tax, Inheritance and Gift Tax, Transfer Tax and Stamp Duty	1S	MANDATORY	6
642003	Tax Accounting	1S	MANDATORY	6
642004	Valuation of financial assets	1S	MANDATORY	3
642005	Financial asset accounting	1S	MANDATORY	3
642006	Local taxation	1S	MANDATORY	3
642007	Tax regime of legal entities: IS, VAT and corporate operations.	2S	MANDATORY	6
642008	Tax and Estate Planning	2S	MANDATORY	3
642009	Financial Risk Management	2S	MANDATORY	3
642010	International Taxation	2S	MANDATORY	3
642011	Accounting in an international framework	2S	MANDATORY	3
642012	Advanced accounting in an international framework	2S	OPTIONAL	3
642013	Tax Litigation and Procedures	2S	OPTIONAL	3
642014	Master's thesis	2S	TFM	6
642015	External academic practices	2S	PAE	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 their university education, while providing them with a deeper knowledge about the skills they will need in the future.

The External Practices subject will consist of two phases.

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

Second. Preparation of memory.

Documentation:

Degree Training Project

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

Regulations for Teaching Coordination Positions

COEXISTENCE REGIME

Coexistence Regulations of the Rey Juan Carlos University for the Development of Law 3/2022, of February 24, on University Coexistence, approved by Agreement of March 30, 2023, of the Governing Council of the University

SCHOOL INSURANCE

School Insurance

ASSOCIATIONS

Regulation student associations

EVALUATION

Quality guarantee

RUCT link

BOCM Link

Internal quality assurance system

Manual of the Internal Quality Assurance System

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.

Report by course:

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
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.”