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Master in Taxation

Graduate School of Law

Imagen presentación del máster
Direction
Prof. María Luisa González-Cuellar, Prof. Enrique Ortiz Calle
Language
Spanish
Attendance
On-campus
Credits
60
Campus
Madrid - Puerta de Toledo
Applications

 Opening December 2, 2024 

☛  Places available: 40

Double Degree:  date to be confirmed 

Departments
Public State Law Department

CONTACT

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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.

    reasons to study master in taxation

    Master in Taxation

    │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
  • FACULTY

    UC3M FACULTY

    • BAEZ MORENO, ANDRÉS
      Department of Public State Law
      Associate Professor
      PhD
    • 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 (on leave)
      Senior Research Fellow, Max Planck Institute for Tax Law and Public Finance
      PhD
      Brief CV
    • ORTIZ CALLE, ENRIQUE
      Department of Public State 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

    • ALMUDÍ CID, JOSÉ MANUEL
      Associate Professor of Financial and Taxation Law
      UCM
    • ALONSO FERNÁNDEZ, MIGUEL
      Auditor
      BANCO DE ESPAÑA
    • ÁLVAREZ YUSTE, GONZALO
      Partner
      KPMG
    • BAZ, MIGUEL
      Partner
      DLA PIPER
    • BENÉITEZ REGIL, PAULA
      Partner
      CUATRECASAS
    • BOUZAS FERNÁNDEZ, MANUEL ÁNGEL
      Partner
      PRICEWATERHOUSECOOPERS
    • BRAUNER, YARIV
      Professor of Tax Law
      UNIVERSITY OF FLORIDA
    • BUDOVA, DARYA
      Main partner
      URÍA MENENDEZ
    • CALLE BESCÓS, JAVIER
      Senior tax associate
      CUATRECASAS
    • CARREÑO, FLORENTINO
      Partner
      CUATRECASAS
    • CARRO MARTÍN, JOSÉ MANUEL
      Lawyer
      KPMG
    • CONSTANTE QUINTANILLA, MARIA DEL CARMEN
      Partner
      EY
    • CREMADES LEGUINA, FRANCISCO
      Director
      PRICEWATERHOUSECOOPERS
    • CREMADES SCHULZ, MIGUEL
      Partner
      URÍA MENENDEZ
    • CRUZ AMORÓS, MIGUEL
      Of counsel
      PRICEWATERHOUSECOOPERS
    • CUADRADO FERNÁNDEZ, Mª CRISTINA
      Partner
      KPMG
    • DE LA CUEVA, ALVARO
      Partner
      GARRIGUES
    • DELGADO PACHECO, ABELARDO
      Partner
      GARRIGUES
    • DÍAZ CORRAL, MANUEL
      Director
      BBVA
    • GARBARINO, CARLO
      Professor of Financial Law
      UNIVERSIDAD BOCCONI
    • GARCÍA LLANEZA, RAFAEL
      Partner
      URÍA MENÉNDEZ
    • GARCÍA PITA, JAVIER
      Partner
      LINKLATERS
    • GARCIA PRIETO, CRISTINA
      Manager
      EY
    • GARICANO, JUAN
      Counsel
      HOGAN LOVELLS
    • GAZULLA ASCOZ, JAVIER
      Partner
      HOGAN LOVELLS
    • GONZÁLEZ, LUIS ANTONIO
      Partner
      PRICEWATERHOUSECOOPERS
    • JIMÉNEZ JIMÉNEZ, CLARA
      Partner
      PÉREZ-LLORCA
    • JIMÉNEZ-VALLADOLID, DOMINGO
      Professor of Financial and Taxation Law
      UAM
    • KEUSSES, BRUNO
      Associate
      BAKER & MCKENZIE
    • LIMONGE GARZANDO, VICENTE
      Main partner
      DELOITTE
    • LÓPEZ GONZÁLEZ-SECO, MARIA TERESA
      Main partner
      DELOITTE
    • LÓPEZ TELLO, JESÚS
      Partner
      URÍA MENÉNDEZ
    • LÓPEZ HERNÁNDEZ, LUISA
      Partner
      LAFFER LawyerS
    • LÓPEZ MAGALLÓN, LUISA
      Audit Director
      DELOITTE
    • MARÍN BENÍTEZ, GLORIA
      Partner
      URÍA MENÉNDEZ
    • MARÍN-BARNUEVO FABO, DIEGO
      Full Professor of Financial and Taxation Law
      UAM
    • MARÍN MONZÓN, MANUELA
      Partner
      CUATRECASAS
    • MARTÍNEZ LAGUNA, FÉLIX DANIEL
      PhD Assistant
      UNIVERSIDAD AUTÓNOMA DE MARID
    • MARTÍNEZ SÁNCHEZ, CÉSAR
      PhD Hired Professor
      UAM
    • MATAS ESPEJO, JOSÉ
      Director
      KPMG
    • MECA, ALEJANDRO
      Partner
      LINKLATERS
    • MILLÁN, LUCÍA
      CUATRECASAS
    • MONTEJO, IGOR
      Senior Partner
      HOGAN LOVELLS
    • MONTES MORAZA, LUCÍA
      Partner
      LINKLATERS
    • MORALES, TERESA
      Partner
      URÍA MENÉNDEZ
    • NOGUEIRA, JOÄO
      Adjunct to the Academic Chairman
      INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION (IBFD)
    • PALAO BASTARDÉS, BELÉN
      Partner Director
      BLN PALAO LawyerS
    • RECIO RUEDA, JAVIER
      Senior partner
      DELOITTE LEGAL
    • REDA, ÁFRICA
      Freelance lawyer
    • RETAMAR GÓMEZ, ELENA
      Partner
      PROXIMITY LawyerS
    • RODRÍGUEZ, CARLOS
      Partner
      DLA PIPER
    • RODRÍGUEZ CASTRO, DAVID
      Main partner
      DELOITTE LEGAL
    • RODRÍGUEZ CORREA, JAIME
      Counsel
      DELOITTE LEGAL
    • SÁNCHEZ-AGESTA, JAVIER
      Senior partner
      DELOITTE
    • SÁNCHEZ LÓPEZ, ANDRÉS
      Partner
      CUATRECASAS
    • SÁNCHEZ MANCEBO, JOSE LUIS
      Tax advisor
      GARRIDO LawyerS
    • SANTANDER, ALFONSO
      Senior manager
      PRICEWATERHOUSECOOPERS
    • SCHOUERI, LUIS EDUARDO
      Full Professor of Taxation Law
      UNIVERSIDAD DE SAO PAULO
    • TELLO BELLOSILLO, JAVIER
      State Tax Inspector (excess)
      State Comptroller and Auditor (excess)
    • VEGA BORREGO, FÉLIX
      Associate Professor
      UAM

    IN COLLABORATION WITH

    • ALONSO GIL, MIGUEL
      Member of the Municipal Administrative Economic Court of Móstoles
      AYUNTAMIENTO DE MÓSTOLES
    • ENTRENA, BLANCA
      Head of National Office of International Taxation
      TAX AGENCY
    • FERNÁNDEZ CARAMAZANA, EDUARDO
      State Tax Inspector
      TAX AGENCY
    • 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
    • MORENO FERNÁNDEZ, JUAN IGNACIO
      Counsel
      TRIBUNAL CONSTITUCIONAL
    • 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, 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 the Royal Decree 822/2021 of 28 September 2021, 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.
         

      FORMATIVE COMPLEMENTS

      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:

      ☛ Graduates in Management (ADE), Economics, Finances and Accounting, and equivalent studies:

      These complements will be made during the two weeks prior to the beginning of the course. The dates and schedules of the Formative Complements can be consulted here.
       

      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

      TUITION FEES*

      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 TRAINING

      6 ECTS:

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

      ✎│Tuition fees
       

      NOTE: The enrolment fees do not include the cost of issuing the master’s degree certificate.

      _______

      * Current fees for the 24/25 academic year, pending approval by the Community of Madrid for the 25/26 academic year.

      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.

      ✎│Enrolment master’s programmes

      ✎│ECTS credits recognition

  • SCHOLARSHIPS

    General information on scholarships

    For more information on specific scholarships of interest awarded by UC3M and by other agencies or organisations.

    🎓 │ Scholarships to study a University Master

  • PRACTICAL INFORMATION

    titulo cabecera para sección calendario académico

    Academic Calendar

    Academic Calendar 2024-2025

    titulo cabecera para sección horario del master

    PROGRAM COURSE SCHEDULE

    Check the Master’s schedule

    _______

    FORMATIVE COMPLEMENTS

    📌 Formative Complements for the 2024/25 academic year will be taught ON-CAMPUS. They will begin in September and the dates and schedules are as follows:

    titulo cabecera para sección secretaría virtual

    VIRTUAL SECRETARIAT

    Access to Virtual Secretariat

    titulo cabecera para seccion recursos materiales del máeter

    Material Resources of the programme

    Madrid - Puerta de Toledo Campus

    titulo cabecera para sección quejas, reclamaciones y sugerencias

    complaints and suggestions

    General Registry Office

    Contact mailbox 

  • DOUBLE DEGREE

    DOUBLE DEGREE WITH MASTER IN Legal Practice and Representation

    The UC3M offers you the possibility of taking the Master's Degree in Taxation and the Master's Degree in Legal Practice and Representation together, which will put you in the best conditions to pass the professional aptitude assessment tests for the practice of law. You can choose between its two editions, March or September: