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Master in Taxation

Graduate School of Law

Graduate Law School
Direction
Prof. Dr. D. Juan Zornoza Pérez, Prof. Dr. Dña. Mª Luisa González-Cuellar
Language
Spanish
Attendance
On-campus
Credits
60
Campus
Madrid - Puerta de Toledo
Applications

Open

☛  Places available: 40

Departments
Public State Law

MORE INFORMATION HERE

For more information click on the link and contact us

 

APPLICATION FOR ADMISSION

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  • Inicio

    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.

    foto papeles con datos economicos, calculadora y bolígrafo.

    reasons to study master in taxation

    Master in Taxation

    │MASTER IN NUMBERS

    • ☛ 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.
  • PROGRAM
  • 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
    • GARCÍA-LARA, JUAN MANUEL
      Business Administration Department
      Full Professor
      PhD
    • GONZÁLEZ CUÉLLAR SERRANO, MARIA LUISA
      Department of Public State Law
      Full Professor
      PhD
    • NAVARRO IBARROLA, AITOR
      Department of Public State Law
      Assistant Professor
      PhD
    • ORTIZ CALLE, ENRIQUE
      Department of Public State Law
      Associate Professor
      PhD
    • PERALES VISCASILLAS, PILAR
      Department of Private Law
      Full Professor
      PhD
    • RAMOS MUÑOZ, DAVID
      Department of Private Law
      PhD Visiting Professor
      PhD
    • RUIZ ALMENDRAL, VIOLETA
      Department of Public State Law
      Associate Professor
      PhD
    • TAPIA TORRES, MIKEL
      Business Administration Department
      Full Professor
      PhD
    • ZORNOZA PÉREZ, JUAN
      Department of Public State Law
      Full Professor
      PhD

    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
  • ADMISSION
    • ADMISSION

      Application

      The request is made electronically through our application. Before starting the admission process it is important to consult the supporting information that we offer below:

      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 +1,5 points will be granted to those students that demonstrate an "advance" or "proficiency" level in English (C1 level or above).
      Expertise / experience +0,5 points 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 language requirements of the generic language required to study for a Master at UC3M, depending on whether it is in Spanish, English or bilingual.

      students with foreign university degrees

      Once admitted to the Master, students with university degrees issued by a higher education institution belonging to an educational system outside the EEES, must provide, for enrollment, the diploma, legalized by diplomatic procedures or “The Hague Convention Apostille”. They must also submit the transcript of records, with the grade point average, duly legalized.

      More information about Legalization of Documents.

      If needed, documents must be accompanied by an official sworn translation into Spanish.

    • ENROLLMENT

      Program Price *

      Course 2018-2019

       

      • Place Reservation: 600€ (It will be paid once the student receives notification of admission to the master, and deducted from the first tuition payment)

      60 ECTS in the first academic year:

      • EU students: 6.600€ (110€/ECTS)
      • Non EU students: 9.900€ (165€/ECTS)

      COMPLEMENTARY TRAINING

      6 ECTS:

      • EU students: 660€ (110€/ECTS)
      • Non EU students: 990€ (165€/ECTS)

       

      ◢  ✎│Masters prices


      * The price of enrollment does not include in any case the rate of expedition of the Master Degree Certificate.

      Additional information

      • You can register on the Master’s degree program when you have finished the application admission process and you have received your acceptance.
      • When performing the enrollment you can choose between  Full-time enrollment or Part-time enrollment.
      • The email address which the University provides to the student upon enrollment will be used principally for communications with said student. For this reason, it is essential that it be actualized and periodically consulted.
      • Failure to make payment shall result in non-admission or termination of enrollment according to that established by the University. In case of annulment of registration because of failure to make payment, Universities can demand payment for previous enrollment in earlier academic years as a previous condition for enrollment.
        Universities shall not issue a diploma or certificate when a student has payments of any kind pending.

      ✎ Enrollment master's programs

      ✎ ECTS credits recognition

  • SCHOLARSHIPS

    General Information about grants and scholarships

    You can find more information about scholarships of UC3M and other agencies or entities.

    Financial aid/scholarships for graduate programs

  • PRACTICAL INFORMATION

    titulo cabecera para sección calendario académico

    Academic Calendar

    Academic Calendar 2018-2019

    titulo cabecera para sección horario del master

    PROGRAM COURSE SCHEDULE

    Direct access to timetable (Academic Year 2018/2019)

    For the Academic Year 2018/19 the classes will be timetabled in the AFTERNOON.

    titulo cabecera para sección secretaría virtual

    VIRTUAL SECRETARIAT

    Access to Virtual Secretariat

    titulo cabecera para seccion recursos materiales del máeter

    Material Resources of the program

    Material Resources of Madrid - Puerta de Toledo Campus

    titulo cabecera para sección quejas, reclamaciones y sugerencias

    complaints and suggestions

    General Registry Office

    OPINA system

    icono cabecera para sección empleo y practicas

    Employability

    Access to Employment and internships

  • DOUBLE DEGREE
    • Inicio
      MASTER IN LEGAL PRACTICE (SEPTEMBER ED.)
      MASTER IN Taxation

      Admission period closed

      The admission period will open on March 1, 2019.
       

      The UC3M offers students the possibility of jointly studying the Master's degree 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's degree 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.

      The Master's degree is carried out jointly, taking advantage of the resources and experience of the ISDE School of Legal Practice approved by the General Law Council which with its justly merited prestige has extensive and  long experience in training programs for the practice of law.

      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.

      reasons to study Double Master´s Degree in Taxation and Legal PracticeDoble Máster en Tributación y Acceso al Ejercicio de la Abogacía (Edición marzo 2019)

      │MASTER 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
      SubjectsECTSTYPELanguage
      Master in Legal Practice
      Civil Practice I5CSpanish
      Civil Practice II4CSpanish
      Commercial Practice4CSpanish
      Criminal Practice5CSpanish
      Administrative and legal and administrative practice5CSpanish
      Professional: organization, legal status and ethical3CSpanish
      Master in Taxation
      Personal Income Tax6CSpanish
      Corporate Income Tax I6CSpanish
      Taxation of internal transactions in VAT and excise duties6CSpanish
      Taxation of foreign trade2CSpanish
      Property taxes and tax planning on real estate and other assets3CSpanish

      Course 1 - Semester 2

      General subjects
      SubjectsECTSTYPELanguage
      Master in Legal Practice
      Professional: organization, legal status and ethical6CSpanish
      Legal and labor practice5CSpanish
      Master in Taxation
      Taxation of groups and special group regimes (UTE, AIE). Tax neutrality of restructurings. Transfer pricing2CSpanish
      VAT special regimes2CSpanish
      Taxation of highly regulated sectors3CSpanish
      State and local taxes2CSpanish
      Non-resident Income Tax2CSpanish
      Double Tax Conventions. European Union Tax Law4CSpanish
      International tax planning. Comparative tax law (US, UK, BRICS)2CEnglish
      Procedural tax law I4CSpanish
      Procedural tax law II4CSpanish

      Course 2 - Semester 3

      General subjects
      SubjectsECTSTYPELanguage
      Master in Legal Practice
      Internship30C
      TFM6C
      Master in Taxation
      TFM6C

      C = Compulsory: 85 ECTS

      Internships: 30 ECTS

      Master's Thesis in Law Practice: 6 ECTS

      Master's Thesis in Taxation: 6 ECTS

    • QUALITY

      Legal Practice

      General Information about Master

      Implantation year: 2012

       

      Graduate Profile and Competences

       

      Quality Assurance

      The Academic Committee of the Master complies with SGIC-UC3M and it is responsible for the quality analysis of the program, it contributes with proposals to improve the program and produces the “Memoria Académica de Titulación”.

      Taxation

      GENERAL INFORMATION ABOUT MASTER

      Implantation year: 

       

      Graduate Profile and Competences

       

      Quality Assurance

      The Academic Committee of the Master complies with the SGIC-UC3M and it is responsible for the quality analysis of the program, it contributes with proposals to improve the program and produces the “Memoria Académica de Titulación”.

    • ADMISSION

      Application

      The request is made electronically through our application. Before starting the admission process it is important to consult the supporting information that we offer below:

      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 language requirements of the generic language required to study for a Master 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

      Program Price *

      Course 2019-2020

       

      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

      Reservation fee will be paid once the student receives notification of admission to the master, and deducted from the first tuition payment.

      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.


      * Pending approval by the Community of Madrid for the course 19/20

       

      ✎│Masters prices

       

      NOTE: The price of enrollment does not include in any case the rate of expedition of the Master Degree Certificate.​​

       

      Important

      ☛ 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 can register on the Master’s degree program when you have finished the application admission process and you have received your acceptance.
      • When performing the enrollment you can choose between  Full-time enrollment or Part-time enrollment.
      • The email address which the University provides to the student upon enrollment will be used principally for communications with said student. For this reason, it is essential that it be actualized and periodically consulted.
      • Failure to make payment shall result in non-admission or termination of enrollment according to that established by the University. In case of annulment of registration because of failure to make payment, Universities can demand payment for previous enrollment in earlier academic years as a previous condition for enrollment.
        Universities shall not issue a diploma or certificate when a student has payments of any kind pending.

      ✎ Enrollment master's programs

      ✎ ECTS credits recognition

    • PRACTICAL INFORMATION

      titulo cabecera para seccion recursos materiales del máeter

      Material Resources of the program

      Material Resources of Madrid - Puerta de Toledo Campus

      titulo cabecera para sección quejas, reclamaciones y sugerencias

      complaints and suggestions

      General Registry Office

      OPINA system

      icono cabecera para sección empleo y practicas

      Employability

      Access to Employment and internships