Program Overview

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Master in Taxation

The Master in Taxation offered by Carlos III University in Madrid is a specialized course on tax advising that undergraduates in law, economics, management, and accounting may undertake. The program combines technical analysis of the main Spanish taxes and enforcement procedures with a practical vision of their impact on the functioning of enterprises and the market.

Graduate School of Law

The Master in Taxation is directed by Prof. María Luisa González-Cuellar and Prof. Enrique Ortiz Calle. The language of instruction is Spanish, and attendance is on-campus. The program consists of 60 credits and is located on the Madrid - Puerta de Toledo campus.

Applications

Applications for the Master in Taxation are currently open, with 40 places available. The program also offers a double degree option, which is to be confirmed.

Departments

The Master in Taxation is associated with the Public State Law Department.

Programme Description

The Master in Taxation provides 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, paying special attention to specific aspects of taxes on individuals and businesses. The program also covers sectorial taxation, taxation of entities and financial transactions, and international taxation.

Curriculum

The curriculum includes the following subjects:

• Personal Income Tax
• Corporate Income Tax
• Consumption Taxes
• Property Taxation
• State and Local Taxes
• Taxation of Foreign Trade
• Taxation of Highly Regulated Sectors
• International Taxation
• Procedural Tax Law
• Internships
• End of LLM Project

Faculty and Course Plan

The faculty members of the Master in Taxation include:

• BAEZ MORENO, ANDRÉS
• GONZÁLEZ CUÉLLAR SERRANO, MARIA LUISA
• NAVARRO IBARROLA, AITOR
• ORTIZ CALLE, ENRIQUE
• RAMOS MUŃOZ, DAVID
• RUIZ ALMENDRAL, VIOLETA
• TAPIA TORRES, MIKEL
• ZORNOZA PÉREZ, JUAN

The program also features external faculty members from various institutions and organizations.

Quality Assurance

The Academic Committee of the Masters programme complies with the SGIC-UC3M and is responsible for the follow-up, analysis, review, assessment, and quality of the program.

Quality Indicators

The program has various quality indicators, including master's degree indicators and labour insertion indicators.

Admission

Admission to the Master in Taxation is conducted by the Academic committee, based on the guidance of the management board. The recommended profile for admission includes Spanish or foreign graduates who comply with the requisites posed in the Royal Decree 822/2021, graduated in a Law or Social Sciences degree.

Requirements

Students must complete 6 ECTS of basic training at the start of the LLM, depending on their undergraduate studies. The admission criteria include degree marks, English language skills, expertise/experience, involvement in moots, and other merits.

Tuition Fees

The tuition fees for the Master in Taxation are:

• EU students: 6,600 (60 ECTS)
• Non-EU students: 9,900 (60 ECTS)
• Complementary training: 660 (EU students) or 990 (non-EU students) for 6 ECTS

Enrollment

Students can enroll on the masters degree after completing the admission process and receiving formal confirmation of their acceptance. The enrollment process can be done online, and students can choose between full-time or part-time enrollment.

Scholarships

The Universidad Carlos III de Madrid offers various scholarships for masters students. For more information, please refer to the university's website.

Practical Information

The academic calendar and program course schedule are available on the university's website. The virtual secretariat and material resources of the program are also available online.

Double Degree

The UC3M offers a double degree option with the Master's Degree in Legal Practice and Representation. The admission deadline for this option is closed.