Fiscal planning for SMEs. The legal form of the company. Financial structure (own capital, foreign capital, hybrid financial instruments, subcapitalisation, investment with leasing or renting, etc.). Tax breaks in Personal Income Tax and Corporation Tax. Staff policy and taxation. International tax planning: mechanisms to avoid double taxation, related operations and transfer prices, special systems in Corporation Tax and Value Added Tax, taxes on imports, international tax competence. Analysis of SME taxation through models and forms. Tax register declaration. Registration for the payment of Economic Activities Tax. Forms for declaring partial payments, withholdings and income on account. Self-assessment models for Personal Income Tax, Corporation Tax, Value Added Tax and other taxes affecting SMEs. Accounting obligations. Ledgers. Online presentation of electronic returns and notifications. Other tax models and forms.
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OPoptional |
6.00 |
A |
2second semester |
| ER |
1first semester |
| SO |
2second semester |
Family Business seeks to train student on the characteristics, importance, strengths and weaknesses of family businesses.Furthermore, the aim is for students to use strategic and other tools in order to understand their nature and the mechanisms that make it possible to enhance the strengths and reduce the weaknesses or control impact.
|
OPoptional |
6.00 |
A |
2second semester |
| ER |
1first semester |
|
|
OPoptional |
6.00 |
A |
2second semester |
|
|
OPoptional |
6.00 |
A |
1first semester |
|
|
OPoptional |
6.00 |
A |
2second semester |
| SO |
2second semester |
|
|
OPoptional |
6.00 |
ER |
1first semester |
|
|
OPoptional |
6.00 |
A |
1first semester |
| ER |
1first semester |
|
|
OPoptional |
6.00 |
A |
2second semester |
|
|
OPoptional |
6.00 |
A |
1first semester |
| ER |
1first semester |
| SO |
2second semester |
|
|
OPoptional |
6.00 |
A |
1first semester |
|
|
OPoptional |
6.00 |
A |
1first semester |
Study of the Law on the grouping of private individuals, created by means of a legal business entity for the achievement of a common purpose.Partnerships and share capital companies.
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OPoptional |
6.00 |
A |
2second semester |
Integral calculus and its applications to economics. Calculation of surpluses. Introduction to the functions of various variables and decision theory.
|
OPoptional |
6.00 |
A |
2second semester |
|
|
OPoptional |
6.00 |
A |
2second semester |
|
|
OPoptional |
12.00 |
A |
1first semester |
| B |
2second semester |
| C |
2second semester |
| FC |
2second semester |
|
|
OPoptional |
6.00 |
A |
1first semester |
Creativity; Ideal-generation tools; Conceptual innovation frameworks; Innovation types; Innovation evaluation; Business models; Innovation projects; Innovation-management models; Innovation perceptions; How to become an innovative company
|
OPoptional |
6.00 |
ER |
1first semester |
Techniques for creativity, generation and validation of ideas.Appraisal of opportunities.Design and validation of business models.Business plan.Support tools and services for company creation.
|
OPoptional |
6.00 |
A |
1first semester |
Intended to introduce the students to the area of financial and entrepreneurial forecasting and the most common problems and statistical techniques used for their resolution.
|
OPoptional |
6.00 |
A |
2second semester |
The objective of this subject is to allow students to learn other cost accounting tools not covered in the compulsory degree subject, and on the other hand, as these tools fall between company finance and strategic planning, it will give them a more cross-disciplinary view of decision making.The most important parts of the subject are related to cost-volume-profit analysis, activity cost models, predetermined cost systems and decision making through accounting information.
|
OPoptional |
6.00 |
A |
2second semester |