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La reforma fiscal y los derechos de los contribuyentes

General information

This course aims to offer a critical view of the latest tax reform that has taken place in Spain concerning the laws 26/2014 and 27/2014 that have been designed for the main taxes of the Spanish national tax system. Furthermore, this reform will be the focus of our attention given its imminent passing, putting special emphasis on a practical analysis and taking into account the effects that the tax reform will have on the rights of taxpayers 

  • The tax reform and the rights of taxpayers
  • Management: Luis Alfonso Martínez Giner / Miguel Ángel Martínez Martínez – ICALI
  • Credits: 15 hours / 1,5 credits LRU / ECTS
  • Date: from 16 July to 17 July
  • Price: students and unemployed 50€. General 80€
  • Place: Sede Ciudad de Alicante, San Fernando 40
  • Sign-up requirements: members of the Alicante Lawyer College, lawyers, consultants, university students and any person interested 
  • Certificate or diploma requirements: 80% class attendance and hand-in of a report.
  • Lingua Franca: Spanish

Program -Brochure

Thursday 16 July 2015

9:00-9:30 h Introduction
- Fernando Candela Martínez (dean of the ICALI)
- Amparo Navarro Faure (vice rector of investigation UA)
- Pedro Femenia Lopez (dean of the law faculty UA)
- Miguel Ángel Martínez (lawyer of the ICALI board)
- Luis A. Martínez Giner (Dean of the Faculty of Law, Ord. ACAD., Students and Research of the University of Alicante)

9:30-11:30 h The 2014 tax reform: guidelines. Special mention to the new exit tax on the PIT
Dr. D Pedro Herrera Molina (professor of Finance and Tax Law UNED. Member of the Committee of experts for the tax reform of the Spanish Tax system).

11:30-12:00 h break

12:00-14:00 h New aspects of the PIT reform
D. Juan José Vicedo Miso, executive president of the Tax Law Section ICALI and literate tax consultant from the Lawyer College
D. Víctor Riera Pastor, lawyer ICALI and tax consultant, member of AEDAF

16:00-17:00 h New tax laws in relation to non-residents; tax on inheritance and donations and IRNR
Dra. Dª Aurora Ribes Ribes (professor of Finance and Tax Law UA)

17:00-17:30 h break

17:00-20:00 h. New aspects in the special VAT systems. Special mention to the cash standard
Dra. Dª Mercedes Nuñez Grañón (professor of Finance and Tax Law UA)
New aspects in the electronic business VAT tax system
Dr. D. Juan José Bayona Giménez (professor of Finance and Tax Law UA)

Friday 17 July 2015

9:00-10:15 h New aspects of the corporate income tax rate: Deduction of financial expenses, special system for small entities, capital savings and levelling
Dr. D. Emilio Cencerrado Millán (professor of Finance and Tax Law UA)

10:15-10:45 h Break

10:45-12:00 h New aspects of the corporate income tax rate
D. Francisco Picó (lawyer and partner-director of Cuatrecasas, Gonçalves Pereira, Alicante)

12:00-14:00 h Future reform of the General Tax Law
- Dudas y problemas actuales en el derecho y práctica tributaria (D. Federico Jover Albert, lawyer ICALI)
- Prescripción tributaria y potestad comprobadora (Dr. D. Luis A. Martínez Giner, professor of Finance and Tax Law UA)
- Modificación de los procedimientos de revisión (Dr. D Jorge Martín López, professor of Finance and Tax Law UA)
- El nuevo supuesto de revocación y la nueva regulación del régimen de responsabilidad patrimonial del Estado legislador en el proyecto de LGT (Dra. Begoña Pérez Bernabeu, professor of Finance and Tax Law UA)



Any assisting or collaborating student of the course must contact with summer courses Rafael Altamira @ 965903979 before formalising their pre-registration / registration

If the number of registered students does not exceed the minimum established, the University of Alicante can decide not to carry it through.




              ICALI          Facultad de Derecho


University of Alicante 'Rafael Altamira' Summer Courses

Cursos de Verano de la Universidad de Alicante "Rafael Altamira"
Edificio Germán Bernácer - Universidad de Alicante
Carretera de San Vicente del Raspeig s/n
03690 San Vicente del Raspeig
Alicante (Spain)

Tel: (+34) 96 590 9827

Fax: (+34) 96 590 3839



For further information:, and for enquiries on this web server:

Carretera San Vicente del Raspeig s/n - 03690 San Vicente del Raspeig - Alicante - Tel. 96 590 3400 - Fax 96 590 3464