Master's degree in Taxation and Accounting

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

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

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
Right
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: 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 THE COURSE GUIDES OF THE DEGREE

Training Itinerary

CODE	RAW MATERIAL	TYPE	SEMESTER	ECTS
637701	The Personal Income Tax and the Wealth Tax.	OB	1S	4.5
637702	Value Added Tax	OB	1S	3
637703	Tax Procedures	OB	1S	3
637704	Accounting and billing software.	OB	1S	3
637705	Higher financial accounting	OB	1S	6
637706	Financial instruments I	OB	1S	3
637707	Regional and Local Taxation	OB	1S	4,5
637708	International Taxation	OB	1S	3
637709	Corporate tax	OB	2S	3
637710	Financial instruments II	OB	2S	3
637711	Analysis of financial statements	OB	2S	3
637712	Corporate accounting	OB	2S	6
637713	Tax Accounting	OB	2S	3
637714	External academic practices	OB	INDEFINITE	6
637715	Master's thesis	OB	INDEFINITE	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:

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

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

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:

- 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.

Self-assessment report 2024

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History