Graduate School of Law
- Direction
- Prof. Juan Zornoza Pérez, Prof. Mª Luisa González-Cuellar
- Deputy Direction
- Prof. Aitor Navarro Ibarrola
- Language
- Spanish
- Attendance
- On-campus
- Credits
- 60
- Campus
- Madrid - Puerta de Toledo
- Applications
-
☛ Places available: 40
- Departments
- Public State Law
MORE INFORMATION HERE
For more information click on the link and contact us
APPLICATION FOR ADMISSION
Use your 4 digit password to complete your application.
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The Master in Taxation (Máster en Tributación) offered by Carlos III University in Madrid consists on a specialized course on tax advising that undergraduates on law, economics, management and accounting may undertake, a training that combines the technical analysis of the main Spanish taxes and enforcement procedures with a practical vision of their impact on the functioning of the enterprises and the market, i.e. the economic reality over which taxes cause an influence.
To provide the students with the skills required to become an integral tax adviser, the syllabus is based on a systematic analysis of the main taxes of the Spanish system. An analysis that pays special attention to some specific aspects of taxes on individuals -expats, payments in kind, estate planning et cetera- and businesses -transfer pricing, the consolidation regime, business restructurings and so on-, as well as sectorial taxation.
Besides, on the basis of previously acquired knowledge, a deeper analysis on the taxation of entities and financial transactions, the real estate sector, non-profit entities or taxation of energy and communications is performed.
│MASTER IN NUMBERS
- ☛ The only face-to-face master's degree in taxation offered by a public university in Madrid
- ☛ A maximum of 40 students per class
- ☛ 100% of the classes taught following the “case method” approach
- ☛ High specialization of the content taught
- CURRICULUM
- CURRICULUM
Basic Training
Students must compulsorily complete 6 ECTS on basic training at the start of the LLM, the content of which will depend on their undergraduate studies:
☛ Law graduates, double degree graduates with Law, and equivalent studies:
- Basic accounting (3 credits)
- Advanced accounting (3 credits)
☛ Graduates in Management (ADE), Economics, Finances and Accounting, and equivalent studies:
- Basic aspects of tax law and commercial law (3 credits)
- Advanced accounting (3 credits)
Course 1 - Semester 1
General subjects Subjects ECTS TYPE Language Personal Income Tax Personal Income Tax.: Remuneration to senior management staff. Expatriates and Expatriates. Treatment of income in kind 6 C 
Corporate Income Tax Corporate income tax I: Special reference to related-party transactions and transfer pricing. Measures to avoid double taxation 6 C Consumption taxes Taxation of operations in the VAT system 6 C Property taxation Property taxes and tax planning on real estate and other assets 3 C State and local taxes State and local taxes 2 C Course 1 - Semester 2
INTERNSHIPS Subjects ECTS TYPE Language Internships 6 C END OF LLM PROJECT Subjects ECTS TYPE Language End of LLM project 6 C C) Compulsory: 54 ECTS
E) Elective: 0 ECTS
End of LLM project: 6 ECTS
course Programs
- QUALITY
GENERAL COURSE INFORMATION
☛ First year offered: 2018
QUALITY INDICATORS
PROGRAMME’S QUALITY ASSURANCE
The Academic Committee of the Master’s programme complies with the SGIC-UC3M and it is responsible for the follow-up, analysis, review, assessment and quality of the program, it contributes with proposals to improve the program and produces the “Memoria Académica de Titulación” (Programme Report).
Graduate Profile and Competences
- CURRICULUM
- FACULTY
UC3M FACULTY
- BAEZ MORENO, ANDRÉS
Department of Public State Law
Associate Professor
PhD
- ESCRIBANO LÓPEZ, EVA
Department of Public State Law
Assistant Professor
PhD
Brief CV
- GARCÍA-LARA, JUAN MANUEL
Business Administration Department
Full Professor
PhD
Brief CV
- GONZÁLEZ CUÉLLAR SERRANO, MARIA LUISA
Department of Public State Law
Full Professor
PhD
Brief CV
- NAVARRO IBARROLA, AITOR
Department of Public State Law
Assistant Professor
PhD
Brief CV
- ORTIZ CALLE, ENRIQUE
Department of Public State Law
Full Professor
PhD
Brief CV
- PERALES VISCASILLAS, PILAR
Department of Private Law
Full Professor
PhD
Brief CV
- RAMOS MUÑOZ, DAVID
Department of Private Law
Associate Professor
PhD
Brief CV
- RUIZ ALMENDRAL, VIOLETA
Department of Public State Law
Associate Professor
PhD
Brief CV
- TAPIA TORRES, MIKEL
Business Administration Department
Full Professor
PhD
Brief CV
- ZORNOZA PÉREZ, JUAN
Department of Public State Law
Full Professor
PhD
Brief CV
EXTERNAL FACULTY
- ALBARRÁN JIMÉNEZ, ANTONIO
Director
BAKER & MCKENZIE
- ALMUDÍ CID, JOSÉ MANUEL
Associate Professor of Financial and Taxation Law
UCM
- ALONSO ESPADA, MANUEL
Director
BAKER & MCKENZIE
- ALONSO SALCEDO, ÍÑIGO
Partner
ERNST & YOUNG
- ARRIETA MARTÍNEZ DE PISÓN, JUAN
Full Professor of Financial and Taxation Law
UAM
- BARBA DE ALBA, ANTONIO
Partner
CUATRECASAS
- BENÉITEZ REGIL, PAULA
Associate
CUATRECASAS
- BOUZAS FERNÁNDEZ, MANUEL ÁNGEL
Partner
PRICEWATERHOUSECOOPERS
- BRAUNER, YARIV
Professor of Taxation Law
University of Florida
- CALDERÓN CARRERO, JOSÉ MANUEL
Full Professor of Financial and Taxation Law
UC
- CANELO ÁLVAREZ, LUIS
Senior Associate
BAKER & MCKENZIE
- CARRACEDO INSUA, ANDRÉS
Senior Manager
ERNST & YOUNG
- CARREÑO, FLORENTINO
Partner
CUATRECASAS
- CARRO MARTÍN, JOSÉ MANUEL
Lawyer
KPMG
- CONCHA CARBALLIDO, CARLOS
Partner
PRICEWATERHOUSECOOPERS
- CORTIZAS, MARÍA
Lawyer
LINKLATERS
- CRUZ AMORÓS, MIGUEL
Of counsel
PRICEWATERHOUSECOOPERS
- CUADRADO FERNÁNDEZ, Mª CRISTINA
Partner
KPMG
- DELGADO PACHECO, ABELARDO
Partner
GARRIGUES
- GARBARINO, CARLO
Professor of Financial Law
UNIVERSIDAD BOCCONI
- GARCÍA LLANEZA, RAFAEL
Partner
URÍA MENÉNDEZ
- GARCÍA PITA, JAVIER
Partner
LINKLATERS
- GARCÍA PRATS, ALFREDO
Full Professor of Financial and Taxation Law
UV
- GARICANO, JUAN
Counsel
HOGAN LOVELLS
- GAZULLA ASCOZ, JAVIER
Partner
HOGAN LOVELLS
- GÓMEZ ARAGÓN, DAVID
Director
CENTRO DE INVESTIGACIÓN, DOCUMENTACIÓN E INFORMACIÓN SOBRE EL IVA (CIDI-IVA)
- GONZÁLEZ GALLARDO, JAVIER
- JIMÉNEZ JIMÉNEZ, CLARA
Partner
PÉREZ-LLORCA
- JIMÉNEZ-VALLADOLID, DOMINGO
Professor of Financial and Taxation Law
UAM
- LAMARQUE, LUIS
Managing Partner
LAMARQUE & KRIEG TAX ADVISORS
- LIMONGE GARZANDO, VICENTE
Senior Associate
DELOITTE
- LÓPEZ TELLO, JESÚS
Partner
URÍA MENÉNDEZ
- LÓPEZ, LUISA
Partner
LAFFER ABOGADOS
- MARÍN BENÍTEZ, GLORIA
Partner
URÍA MENÉNDEZ
- MARÍN-BARNUEVO FABO, DIEGO
Full Professor of Financial and Taxation Law
UAM
- MARÍN MONZÓN, MANUELA
Associate Financial and Taxation Area
CUATRECASAS
- MATAS ESPEJO, JOSÉ
Director
KPMG
- MEDRANO MARTÍNEZ, ROBERTO
Senior Associate
URÍA MENÉNDEZ
- MOSCOSO DEL PRADO, ALEJANDRO
Associate
HOGAN LOVELLS
- NOGUEIRA DE ZABALA, JAVIER
Senior Associate
CUATRECASAS
- NOGUEIRA, JOÄO
Adjunct to the Academic Chairman
INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION (IBFD)
- PALAO BASTARDÉS, BELÉN
Managing Partner
BLN PALAO ABOGADOS
- REDA, ÁFRICA
Self-employed lawyer
- RODRÍGUEZ CORREA, JAIME
Director
DELOITTE
- SÁNCHEZ LÓPEZ, ANDRÉS
Partner
CUATRECASAS
- SÁNCHEZ MANCEBO, JOSE LUIS
Manager
PRICEWATERHOUSECOOPERS
- SCHOUERI, LUIS EDUARDO
Full Professor of Taxation Law
UNIVERSIDAD DE SAO PAULO
- TELLO BELLOSILLO, JAVIER
Director of Fiscal Consulting
BANKIA
- TOBÍAS RODRÍGUEZ, CARLOS
Managing Partner
ÁLVAREZ-OSSORIO MILLER & CO.
- VEGA BORREGO, FÉLIX
Associate Professor
UAM
- ZURERA, ANTONIO
Partner
BAKER & MCKENZIE
IN COLLABORATION WITH
- ALONSO GIL, MIGUEL
Member of the Municipal Administrative Economic Court of Móstoles
AYUNTAMIENTO DE MÓSTOLES
- GÓMEZ-MOURELO, CARIDAD
Head of the Central Coordination Unit on crimes against the Public Treasury
TAX AGENCY
- LÓPEZ RIBAS, SILVIA
State Tax Inspector
TAX AGENCY
- MOLES MOLES, CARMEN
State Tax Inspector
TAX AGENCY
- PARRONDO, JAIME
State Tax Inspector
TAX AGENCY
- PRATS MAÑEZ, FERNANDO
General Director of Taxes
COMUNIDAD DE MADRID
- RUBIO CUADRADO, FELIPE
State Tax Inspector
TAX AGENCY
- VÁZQUEZ MORENO, MARÍA
State Tax Inspector
TAX AGENCY
- BAEZ MORENO, ANDRÉS
- ADMISSION
- ADMISSION
Application
The request is made electronically through our application. Before starting the admission process, please, read the following information:
REQUIREMENTS
Admission to the LLM in Taxation will be conducted by the Academic committee, based on the guidance of the management board. It is highly recommended to comply with the following profile (see also the admission criteria chart, presented below):
- Spanish or foreign graduates that comply with the requisites posed in art.16 of Royal Decree 1393/2007, graduated in a Law or Social Sciences degree, i.e. Law, Management, Economics, Finance and Accounting or similar. Eventually, graduates on other fields of knowledge that could be able to prove an adequate level of expertise in finance, accounting and the Spanish legal system. The latter will be examined thoroughly on an individual basis during the admission process.
- Students must complete a series of basic training at the start of the LLM, the content of which will depend on their undergraduate studies (see Syllabus).
- A sufficient level of english, in particular, as to be applied to law issues. The validation of such knowledge may be complied with either through the presentation of the documentation that proves the said level, or in the personal interview, or through other equivalent means, being in any case necessary to show a B2 or above (Common European Framework of Reference for Languages).
ADMISSION CRITERIA
Once the request for admission deadline is reached, a 10 point score will be calculated in accordance with the following criteria:
ADMISSION CRITERIA WEIGHT Degree marks The average mark of the applicant will be adopted as a point of departure (out of 10). If the applicant completed a double degree, a +1 point will be added. English language skills +1 point will be granted to those students that demonstrate an "advance" or "proficiency" level in English (C1 level or above). Expertise / experience +1 point will be granted to those applicants proving professional experience in the area of tax law (including internships of a duration of 6 months or more), and those that completed specialized courses on tax or accounting law. Involvement in moots +1 point will be granted to applicants that participated in law "moots", i.e. mock trial competitions. Other merits a maximum of +1,5 points will be granted to those proving previous experience in preparation for public servant tests (oposiciones) and/or high motivation. Language requirements
Check the general language requirements required to study a Master’s at UC3M, depending on whether it is in Spanish, English or bilingual.
students with foreign university degrees
Once admitted to the Master’s, students with university degrees issued by a higher education institution belonging to an educational system outside the EHEA, must provide, for enrolment, the diploma, legalized by diplomatic procedures or by means of The Hague Apostille. They must also submit the transcript of records, with the grade point average, duly legalized.
More information about Legalization of Foreign Documents.
If needed, documents must be accompanied by an official sworn translation into Spanish.
- ENROLLMENT
FEES *
2021-2022 Academic year
Reservation fee: €600
- it will be paid once the student receives notification of admission to the master’s, and deducted from the first tuition payment
- the reservation fee will only be refunded if the master program is cancelled
60 ECTS in the first academic year:
- EU students: €6.600 (€110/ECTS credit)
- Non EU students: €9.900 (€165/ECTS credit)
COMPLEMENTARY TRAINING6 ECTS:
- EU students: €660 (€110/ECTS)
- Non EU students: €990 (€165/ECTS)
NOTE: The enrolment fees do not include the cost of issuing the master’s degree certificate.
* Pending approval by the Community of Madrid for the academic year 21/22Additional information
- You may enrol on the master’s degree after completing the admission process and receiving formal confirmation of your acceptance.
- When performing the enrolment you can choose between Full-time enrolment or Part-time enrolment.
- The email address provided upon enrolment will be used for formal communications; students are therefore kindly requested to check their mail regularly.
- Pursuant to the regulations of the Universidad Carlos III de Madrid, a student failing to pay any part of the fees will not be admitted and the enrolment process will be terminated. In cases of cancellation of enrolment due to non-payment, the University may demand the payment of the pending amounts for enrolment in previous academic courses as a prior condition of enrolment.
No diploma or certificate will be issued if a student has any outstanding payments.
Best Practices and Regulations
- ADMISSION
- SCHOLARSHIPS
General information on grants and scholarships
For more information on specific grants of interest awarded by UC3M and by other agencies or organisations.
- PRACTICAL INFORMATION
PROGRAM COURSE SCHEDULE
Check the Master’s schedule (Academic Year 2020/2021)
IMPORTANT ANNOUNCEMENT ACADEMIC YEAR 2020/21
The Master in Taxation will be taught ON CAMPUS*.
Exceptionally, students must attend in a Synchronous Online Teaching system the sessions that may be determined to ensure the prevention and social distancing measures in classrooms. All students must have the necessary equipment to follow classes remotely (device with internet connection and webcam. See Student’s Guide). Due to the restrictions in the use of computer rooms on Campus it may be necessary to take your own computer equipment for its use in the classroom.
UC3M has a laptop loan program for students who need it.
*Students who cannot attend to on Campus classes, due to difficulties or delays obtaining their visas, border closures, or similar issues, will be able to follow classes in a Synchronous Online Teaching system until they are able to arrive to on Campus classes. - DOUBLE DEGREE
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MASTER IN LEGAL PRACTICE (SEPTEMBER ED.) MASTER IN Taxation Opening March 1st 2021
The UC3M offers students the possibility of jointly studying the Master in Legal Practice, which will help them to prepare for the professional aptitude assessment examinations in order to exercise the profession of law, and the Master in Taxation, thus obtaining a high level of specialization which will place them in an excellent position for entering the job market.
Master in Legal Practice
In its current guise, the Master’s degree in Legal Practice has developed in response to the requirements of the Law 34/2006 of 30 October regulating access to the professions of lawyer and court procedural representative (procurador), a legal reform that was taken as an opportunity to structure a postgraduate program that will improve training of law graduates thus facilitating access to the job market.
Master in Taxation
The Master in Taxation consists on a specialized course on tax advising that undergraduates on law, economics, management and accounting may undertake, a training that combines the technical analysis of the main Spanish taxes and enforcement procedures with a practical vision of their impact on the functioning of the enterprises and the market, i.e. the economic reality over which taxes cause an influence.
The syllabus is based on a systematic analysis of the main taxes of the Spanish system. An analysis that pays special attention to some specific aspects of taxes on individuals and businesses, as well as sectorial taxation.
Besides, on the basis of previously acquired knowledge, a deeper analysis on the taxation of entities and financial transactions, the real estate sector, non-profit entities or taxation of energy and communications is performed.
SPONSORS
◉ LEGAL PRACTICE
MASTERS IN NUMBERS
◉ LEGAL PRACTICE
- ☛ 100% pass rate at the final evaluation test access to professional law degree (2016)
- ☛ Best results between public and private Universities of the Community of Madrid in the first official examination exam 2016
- ☛ More than 55% of teaching is in charge of legal professionals
- ☛ Access call report February 2016
◉ TAXATION
- ☛ The only master offered by a public university in Madrid.
- ☛ A maximum of 40 students per class.
- ☛ 100% of the classes taught following the “case method” approach.
- ☛ High specialization of the content taught.
- CURRICULUM
STRUCTURE
The syllabus for this Double Master's degree is structured around three teaching terms and a compulsory work placement for which students will obtain 73 ECTS corresponding to the University master's degree in Legal Practice and 54 ECTS of the University Master's degree in Taxation.
The 127 total credits on the dual syllabus are broken down as follows:
- In the first term, compulsory subjects on the Legal Practice course corresponding to the main part of this degree (26 ECTS in total, in the mornings) and a first part of the Taxation specialization (23 ECTS in total, in afternoon classes).
- In the second term some compulsory subjects will be studied, completing the technical training in Legal Practices and Professional Activity of the Master's degree in European Union Law (11 ECTS in total in morning classes) and a second phase of the specialization (25 ECTS in total taught in the afternoons).
- The third and final term is dedicated to the guided external work placement designed for students to acquire the skills and abilities needed to exercise the profession of law and to completing the two final dissertations for the master's degrees.
23 of your ECTS credits will be recognized and at the end of the course you will have obtained two official Master's qualifications.
Course 1 - Semester 1
General subjects Subjects ECTS TYPE Language Master in Legal Practice Civil Practice I 5 C Civil Practice II 4 C Commercial Practice 4 C Criminal Practice 5 C Administrative and legal and administrative practice 5 C Professional: organization, legal status and ethical 3 C Master in Taxation Personal Income Tax 6 C Corporate Income Tax I 6 C Taxation of internal transactions in VAT and excise duties 6 C Taxation of foreign trade 2 C Property taxes and tax planning on real estate and other assets 3 C Course 1 - Semester 2
Course 2 - Semester 3
General subjects Subjects ECTS TYPE Language Master in Legal Practice Internship 30 C Master's Thesis 6 C C = Compulsory: 85 ECTS
Internships: 30 ECTS
Master's Thesis in Law Practice: 6 ECTS
Master's Thesis in Taxation: 6 ECTS
course Programs
- QUALITY
Legal Practice
GENERAL COURSE INFORMATION
☛ First year offered: 2012
Graduate Profile and Competences
PROGRAMME’S QUALITY ASSURANCE
The Academic Committee of the Master’s programme complies with the SGIC-UC3M and it is responsible for the follow-up, analysis, review, assessment and quality of the program, it contributes with proposals to improve the program and produces the “Memoria Académica de Titulación” (Programme Report).
- Academic Committee
- Minutes of the Academic Quality Committee and Programme Reports (Restricted access)
QUALITY INDICATORS
☛ Master's Degree indicators (September Edition)
☛ Master's Degree indicators (March Edition)
Taxation
GENERAL COURSE INFORMATION
☛ First year offered:
Graduate Profile and Competences
PROGRAMME’S QUALITY ASSURANCE
The Academic Committee of the Master’s programme complies with the SGIC-UC3M and it is responsible for the follow-up, analysis, review, assessment and quality of the program, it contributes with proposals to improve the program and produces the “Memoria Académica de Titulación” (Programme Report).
- ADMISSION
Application
The request is made electronically through our application. Before starting the admission process, please, read the following information:
Requirements
Check the requirements of the Master in Legal Practice.
Check the requirements of the Master in Taxation.
Admission criteria
Check the admission criteria of the Master in Legal Practice.
Check the admission criteria of the Master in Taxation.
Language requirements
Check the general language requirements required to study a Master’s at UC3M, depending on whether it is in Spanish, English or bilingual.
STUDENTS with foreign university degrees
Check the requirements of the Master in Legal Practice for students with foreign university degrees.
Check the requirements of the Master in Taxation for students with foreign university degrees.
Important
To be admitted to the Doble Master Degree you have to be admitted by the Academic Committee of the Master in Legal Practice. If your application for admission to the Double Master Degree is Not Accepted, you can still apply for admission to the Master in Taxation if you want.
On the other hand, the admission to the Master in Taxation doesn’t imply the admission to the Master in Legal Practice.
In any case, the resolution will be communicated to the applicant.
- ENROLLMENT
FEES *
2021-2022 Academic year
LEGAL PRACTICE Reservation fee1 €800 Price EU students €70.79 / ECTS Price Non EU students €331.20 / ECTS Credits enrolling2 73 ECTS TAXATION Reservation fee1 €600 Price EU students €110 / ECTS Price Non EU students €165 / ECTS Credits enrolling2 54 ECTS 1 Reservation fee will be paid once the student receives notification of admission to the master’s, and deducted from the first tuition payment. The reservation fee will only be refunded if the master program is cancelled.
2 Admission and registration on the double master's degree course will provide exemption from ECTS credits which will be validated according to the curriculum (see Program). Having obtained credits from both syllabuses, together with validation of 23 ECTS you will be able to obtain two official master's qualifications in little more than a year and a half. This exemption from payment of fees for validating ECTS credits shall only be applicable to students registered on the Dual Master's degree from the start.
NOTE: The enrolment fees do not include the cost of issuing the master’s degree certificate.
* Pending approval by the Community of Madrid for the academic year 21/22Important
☛ Once you submit the application for admission, you will have to wait for the official acceptance in the Master program, before starting the enrollment process.
☛ You must perform 2 enrollments, one for each degree, within the deadlines published for that purpose on the website.
☛ Registration implies effective entry to the master's course as a student.
Additional information
- You may enrol on the master’s degree after completing the admission process and receiving formal confirmation of your acceptance.
- When performing the enrolment you can choose between Full-time enrolment or Part-time enrolment.
- The email address provided upon enrolment will be used for formal communications; students are therefore kindly requested to check their mail regularly.
- Pursuant to the regulations of the Universidad Carlos III de Madrid, a student failing to pay any part of the fees will not be admitted and the enrolment process will be terminated. In cases of cancellation of enrolment due to non-payment, the University may demand the payment of the pending amounts for enrolment in previous academic courses as a prior condition of enrolment.
No diploma or certificate will be issued if a student has any outstanding payments.
Best Practices and Regulations
- PRACTICAL INFORMATION
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