Universidad Rey Juan Carlos

Master's Degree in Taxation and Accounting

The completion of a classic program typically entails earning 60 ECTS credits.

Master's Degree Duration: One academic year.

• 619901 Personal Income Tax and Wealth Tax
• 619902 The Tax on Inheritance and Donations and the Tax on Patrimonial Transfers and Documented Legal Acts
• 619903 Financial instruments
• 619904 Tax Procedures
• 619905 Financial Accounting
• 619906 Accounting and billing software
• 619907 Value Added Tax and Corporate Tax
• 619908 Analysis of financial statements
• 619909 Corporate accounting
• 619910 Tax Accounting
• 619911 Internships in Companies
• 619912 TFM

General Competences

• CG01 - Develop the capacities of analysis, assessment, and prosecution with the integration of the 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 the processes
• CG03 -Develop or enhance the student's conclusion communication skills, as well as public speaking, to make effective presentations and properly manage meetings.
• CG04 -To promote autonomous learning skills to broaden 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 a commitment to the quality of work.
• CT03 - Train for planning at work.

Specific Competences

• CE01 - Master the understanding and interpretation of the regulations that affect the tax
• CE02 - Know in depth how to fill in the official models of the AEAT 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 - Have 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 the accounting consolidation techniques.
• CE09 - Know the accounting standards related to inter-corporate operations.
• CE10 - Master the advanced valuation techniques at fair value of financial instruments, as well as the identification of future liquidation flows
• CE11 - Acquire a practical command of the specialized software for the accounting record of the balance sheet assets 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 incorporation, expansion, and liquidation of mercantile companies.
• CE13 - Know the accounting treatment of the main taxes to which commercial companies are subject, the method of calculating the common consolidated tax base, and the tax effect in the tax consolidation regime.