Specialize in corporate tax consultancy and learn in depth about the tax innovations that affect companies”

Why Study at TECH?

TECH is the world's largest 100% online business school. It is an elite business school, with a model based on the highest academic standards. A world-class center for intensive managerial skills education.   

TECH is a university at the forefront of technology, and puts all its resources at the student's disposal to help them achieve entrepreneurial success”

At TECH Global University

Innovation

The university offers an online learning model that balances the latest educational technology with the most rigorous teaching methods. A unique method with the highest international recognition that will provide students with the keys to develop in a rapidly-evolving world, where innovation must be every entrepreneur’s focus.

"Microsoft Europe Success Story", for integrating the innovative, interactive multi-video system. 

The Highest Standards

Admissions criteria at TECH are not economic. Students don't need to make a large investment to study at this university. However, in order to obtain a qualification from TECH, the student's intelligence and ability will be tested to their limits. The institution's academic standards are exceptionally high...  

95% of TECH students successfully complete their studies.

Networking

Professionals from countries all over the world attend TECH, allowing students to establish a large network of contacts that may prove useful to them in the future.  

100,000+ executives prepared each year, 200+ different nationalities.

Empowerment

Students will grow hand in hand with the best companies and highly regarded and influential professionals. TECH has developed strategic partnerships and a valuable network of contacts with major economic players in 7 continents.  

500+ collaborative agreements with leading companies.

Talent

This program is a unique initiative to allow students to showcase their talent in the business world. An opportunity that will allow them to voice their concerns and share their business vision. 

After completing this program, TECH helps students show the world their talent. 

Multicultural Context

While studying at TECH, students will enjoy a unique experience. Study in a multicultural context. In a program with a global vision, through which students can learn about the operating methods in different parts of the world, and gather the latest information that best adapts to their business idea. 

TECH students represent more than 200 different nationalities.  

Learn with the best

In the classroom, TECH’s teaching staff discuss how they have achieved success in their companies, working in a real, lively, and dynamic context. Teachers who are fully committed to offering a quality specialization that will allow students to advance in their career and stand out in the business world. 

Teachers representing 20 different nationalities. 

TECH strives for excellence and, to this end, boasts a series of characteristics that make this university unique:   

Analysis

TECH explores the student’s critical side, their ability to question things, their problem-solving skills, as well as their interpersonal skills.  

Academic Excellence

TECH offers students the best online learning methodology. The university combines the Relearning methodology (the most internationally recognized postgraduate learning methodology) with Harvard Business School case studies. A complex balance of traditional and state-of-the-art methods, within the most demanding academic framework.   

TECH is the world’s largest online university. It currently boasts a portfolio of more than 10,000 university postgraduate programs. And in today's new economy, volume + technology = a ground-breaking price. This way, TECH ensures that studying is not as expensive for students as it would be at another university.   

At TECH, you will have access to the most rigorous and up-to-date case analyses in academia” 

The Executive Master’s Degree in Tax Advisory for Companies is a program designed to suit your needs and is taught in a 100% online format. This way, you can choose the time and place that best suits your availability, schedule and interests.

A program that takes place over 12 months and is intended to be a unique and stimulating experience that lays the foundation for your success as a Tax Advisor.

Our comprehensive syllabus will be very useful to specialize in this high demand field”

Syllabus

The Executive Master’s Degree in Tax Advisory for Companies of TECH Global University is an intensive program that prepares you to face challenges and business decisions at the tax level, both nationally and internationally.” Its content is designed to promote the development of managerial skills that enable more rigorous decision-making in uncertain environments.

Throughout 1,500 hours of study, you will analyze a multitude of practical cases through individual work, achieving a complete and deep learning that will allow you to transfer everything you have learned to your daily work. It is, therefore, an authentic immersion in real business situations.

This Executive Master’s Degree deals in depth with the tax sector and is designed for professionals to understand business tax consultancy from a strategic, international and innovative perspective.

A plan designed for you, focused on your professional improvement and that prepares you to achieve excellence in the field of tax consultancy. A program that understands both yours and your company's needs through innovative content based on the latest trends, and supported by the best educational methodology and an exceptional faculty, which will provide you with the skills to solve critical situations, creatively and efficiently.

This Executive Master’s Degree takes place over 12 months and is divided into 10 modules:

Module 1. Incorporation, Transfer and Formal Duties of the Company
Module 2. The application of taxes, the tax penalty system and the review of tax matters
Module 3. Corporate income tax: general regime I
Module 4. Corporate income tax: general regime II
Module 5. Corporate income tax: special regimes I
Module 6. Corporate income tax: special regimes II
Module 7. Value added tax: general regime I
Module 8. Value Added Tax: general system II
Module 9. Value Added Tax: special regimes
Module 10. Excise and Environmental Taxes

Where, When and How is it Taught?

TECH offers you the possibility of taking this program completely online. Throughout the 12 months of training, you will be able to access all the contents of this program at any time, allowing you to self-manage your study time.

Module 1. Incorporation, Transfer and Formal Duties of the Company

1.1. Incorporation of the company: tax obligations

1.1.1. The census declaration
1.1.2. Tax on Corporate Transactions Taxation of Documented Legal Acts
1.1.3. The Tax on Economic Activities (IAE)

1.2. Periodic and non-periodic tax returns
1.3. Liability of directors and administrators
1.4. Withholdings to be made by the company
1.5. Taxation of the Transfer of the Company

1.5.1. By inter vivos act
1.5.2. By act mortis causa
1.5.3. The effects of subrogation and business succession
1.5.4. Liability of the acquirer of the company and of the subcontractor

1.6. Collaboration with the Tax Administration

1.6.1. The Company as a Collaborator
1.6.2. The obligations of information by supply and by means of requirement
1.6.3. Verification of compliance with formal obligations

1.7. Electronic tax administration

1.7.1. Obliged to interact electronically with the Administrations
1.7.2. Electronic identification and signature systems

1.7.2.1. Electronic certificate
1.7.2.2. Electronic DNI (DNIe)
1.7.2.3. CL@VE PIN system

1.8. Electronic notifications

1.8.1. Voluntary subscription electronic notifications
1.8.2. Mandatory electronic notifications -NEO

1.9. New technologies in the relationship with the AEAT

1.9.1. Web-based IT solutions
1.9.2. Software applications for mobile devices

1.10. Electronic Invoice

Module 2. The application of taxes, the tax penalty system and the review of tax matters

2.1. Common rules for the application of taxes
2.2. Tax management I
2.3. Tax management II
2.4. Tax inspection I
2.5. Tax inspection II
2.6. Tax Collections I
2.7. Tax Collections II
2.8. Tax offenses and penalties I
2.9. Tax offenses and penalties II
2.10. Revision procedures in tax matters

Module 3. Corporate income tax: general regime I

3.1. General characteristics of the tax

3.1.1. Regulatory Framework
3.1.2. Taxable Transaction
3.1.3. Taxpayer

3.1.3.1. Subject and exempt taxpayers
3.1.3.2. Communities of property and civil societies
3.1.3.3. Entities of mere holding of goods

3.1.4. Tax Domicile
3.1.5. Tax and reporting period

3.2. Adjustments to the tax base: deductible expenses

3.2.1. Requirements for deductibility of expenses
3.2.2. Non-Deductible Expenses

3.3. Financial Expenses
3.4. Temporary allocation of revenues and expenses
3.5. Amortization
3.6. Valuation standards and related transactions
3.7. Provisions for contingencies and expenses
3.8. Impairment losses and deferred tax assets regime
3.9. Double taxation exemptions
3.10. Patent Box
3.11. Capitalization reserve

Module 4. Corporate income tax: general regime II

4.1. Offsetting of tax bases
4.2. Tax rates and total tax liability
4.3. Rebates
4.4. Deductions for double taxation
4.5. Deductions for research and development and technological innovation
4.6. Deduction for investments in cinematographic productions, audiovisual series and live shows of performing arts and music
4.7. Deductions for job creation
4.8. Deduction for investments by port companies
4.9. Rules common to deductions
4.10. Installment payments

Module 5. Corporate income tax: special regimes I

5.1. Corporate Income Tax Management
5.2. Economic interest groupings and temporary joint ventures
5.3. Tax consolidation regime: basic concepts

5.3.1. Definition
5.3.2. Taxpayer
5.3.3. Tax liabilities arising from the application of the tax consolidation regime

5.4. Consolidation regime II

5.4.1. Information obligations
5.4.2. Loss of the tax consolidation regime: causes and effects

5.5. Tax group

5.5.1. Definition of the tax group. Parent company. Subsidiaries
5.5.2. Inclusion or exclusion of entities in the tax group
5.5.3. Determination of ownership and voting rights in indirect shareholdings
5.5.4. Special rules for the incorporation of entities in the tax group

5.6. Taxable income of the consolidated group

5.6.1. Special rules applicable in the determination of the individual taxable income of the entities forming part of the tax group
5.6.2. Eliminations
5.6.3. Additions
5.6.4. Offset of tax loss carryforwards

5.7. Consolidated liquidation

5.7.1. Tax group tax rate
5.7.2. Full amount of the tax group
5.7.3. Deductions and allowances from the gross tax liability of the tax group
5.7.4. Declaration and self-assessment of the tax group

5.8. Regime for small companies I

5.8.1. Concept of small-sized company
5.8.2. Freedom to amortize with job creation
5.8.3. Accelerated depreciation

5.9. Regime for small companies II

5.9.1. Impairment losses on bad debts
5.9.2. Equalization reserve

5.10. Financial leasing regime

Module 6. Corporate income tax: special regimes II

6.1. Corporate restructuring regime. Concept, scope and cases of application
6.2. Requirements of the regime

6.2.1. The valid economic reason
6.2.2. The Communication of the Regime

6.3. Corporate restructuring regime

6.3.1. Regime applicable to the transferred elements
6.3.2. Valuation of the shares acquired
6.6.3. Taxation regime of the partners
6.6.4. Regime for the exchange of securities

6.4. Corporate restructuring regime III

6.4.1. Equity interests of the transferor and the acquiring entity
6.4.2. Non-Monetary Contributions

6.5. Corporate restructuring regime IV

6.5.1. Subrogation in the legal position
6.5.2. Accounting duties

6.6. Tax regime for cooperatives I. Tax qualification

6.6.1. Tax classification of cooperatives
6.6.2. Effects of loss of tax status

6.7. Tax regime for cooperatives II. Causes for loss of tax protection
6.8. Specially protected cooperatives III. Enumeration and requirements
6.9. Tax regime for cooperatives III Regla Special rules for the corporate tax base

6.9.1. Double taxable income
6.9.2. Valuation of transactions with partners
6.9.3. Special expenses: FEP and interest on capital
6.9.4. Treatment of DIC

6.10. Tax regime for cooperatives IV. Tax Benefits of cooperatives

6.10.1. Tax benefits on the IS tax liability
6.10.2. Tax benefits in other taxes

Module 7. Value added tax: general regime I

7.1. Introduction to IVA
7.2. VAT taxable event

7.2.1. Supplies of goods and services
7.2.2. Assimilated transactions

7.3. Intra-Community and foreign trade transactions

7.3.1. Intra-Community Acquisition of Goods
7.3.2. Provision and acquisition of intra-Community services
7.3.3. Importation of goods

7.4. Non-subjection cases
7.5. Exemptions
7.6. Taxpayers and responsible parties

7.6.1. General Rules
7.6.2. Reversal of taxpayer rule
7.6.3. Income Tax Authorities

7.7. Place of Performance

7.7.1. Provision of Property
7.7.2. Provision of Services

7.8. Accrual of tax

7.8.1. General Rules
7.8.2. Special Rules

7.9. Taxable Income

7.9.1. General Rules
7.9.2. Special Rules

7.10. Modification of taxable income

Module 8. Value Added Tax: general system II

8.1. Tax rates
8.2. Impact of the tax

8.2.1. Temporal and formal requirements
8.2.2. Invoicing duties
8.2.3. Electronic Invoice
8.2.4. Immediate information supply system (SII)

8.3. Deduction of input tax

8.3.1. Requirements
8.3.2. Limitations
8.3.3. Exclusions and restrictions

8.4. Deductions in differentiated sectors of activity
8.5. Tax Assessment

8.5.1. General Regime
8.5.2. Pro Rata Rule

8.5.2.1. General Proration
8.5.2.2. Special Apportionment

8.6. Return
8.7. Rectifications

8.7.1. Rectifications of charged installments
8.7.2. Rectification of deductions

8.8. Adjustment of deductions

8.8.1. By application of provisional pro rata
8.8.2. For acquisition or importation of investment goods
8.8.3. For deductions prior to the beginning of the year

8.9. Formal Obligations
8.10. Tax management

Module 9. Value Added Tax: special regimes

9.1. Rules common to the special VAT regimes
9.2. Simplified special regime
9.3. Special regime for agriculture, livestock farming and fishing
9.4. Special regime for used goods, art objects, antiques and collectibles
9.5. Special regime for transactions with investment gold
9.6. Special regime for travel agencies
9.7. Special regime for the equivalence surcharge
9.8. Special regimes applicable to telecommunications, radio or television broadcasting services and those provided by electronic means
9.9. Special regime for the group of entities
9.10. Special regime for cash basis

Module 10. Excise and Environmental Taxes

10.1. Excise taxes: introduction
10.2. Manufacturing Excise Taxes
10.3. Excise Tax on Coal
10.4. Excise tax on certain means of transport
10.5. Tax on the value of electric energy production
10.6. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of electric power
10.7. Tax on the storage of spent nuclear fuel and radioactive waste in centralized facilities
10.8. Tax on fluorinated greenhouse gases
10.9. Tax on the value of gas, oil and condensate extraction
10.10. Tax on plastics

This academic experience will allow you to achieve the professional breakthrough you desire”