Universitat Internacional de Catalunya

Organización Legal y Fiscal

Organización Legal y Fiscal
3
12294
1
Annual
OB
Main language of instruction: Spanish

Other languages of instruction: Catalan, English

Teaching staff


Ms. BAQUERO JIMÉNEZ, Sandra M. - smbaquero@uic.es

Sandra Baquero Jiménez

smbaquero@uic.es

Introduction

The course "Economic and Financial Management" is part of Module IV of the Postgraduate Program in Dental Clinic Creation and Management at Universitat Internacional de Catalunya (UIC). The main objective of this course is to provide dental professionals with the basic and essential knowledge related to accounting, financial , legal and tax management. The content has a practical approach and is designed for students to immediately apply the acquired tools and concepts in their professional activity.

Pre-course requirements

The student must be admited into the Postgraduate Diploma in Management and Creation of a Dental Clinic, and be up to date with the assistance of the corresponding modules.

Have a degree related to Dentistry, preferably a Bachelor's degree in Dentistry. This postgraduate course can also be accessed by people with other degrees related to Dentistry, such as a degree or higher degree in dental prosthetics or a degree in oral hygiene.

On the other hand, this postgraduate course is also open to people who have degrees not related to Dentistry, but who show an interest or experience in the dental world. In this group you can find people with degrees in psychology, marketing, accounting, entrepreneurship, administrative managers, business leadership, nursing, among others.

Objectives

The main objective of this course is to provide students with a comprehensive understanding of the legal and fiscal environment in which dental clinics operate. By the end of the course, students will be able to:

  • Identify the appropriate legal and fiscal structures for dental clinics.

  • Understand the obligations and responsibilities of dental professionals.

  • Apply tax planning strategies to optimize fiscal management.

  • Handle legal conflicts and mitigate risks effectively.

Competences/Learning outcomes of the degree programme

  1. Demonstrate a sound understanding of the legal and tax principles relevant to healthcare management.
  2. Analyse and apply relevant legislation in dental practice.
  3. Develop skills in strategic decision-making within the legal and tax framework.

Learning outcomes of the subject

By the end of this course, students should be able to:

  • Distinguish between different legal forms of business entities and their implications for dental clinics.

  • Prepare and manage the necessary documentation for legal and fiscal compliance.

  • Develop and implement tax optimization strategies.

  • Recognize and manage potential legal risks associated with running a dental clinic.

  • Apply theoretical knowledge to real-world scenarios through case studies and practical exercises.

Syllabus

  1. Introduction to the legal framework of the dental profession: Regulations and standards governing the practice of dentistry.

  2. Types of legal and fiscal entities applicable to dental clinics:

    • Sole proprietorships.

    • Civil partnerships.

    • Commercial companies.

  3. Legal and documentary obligations:

    • Registration in the commercial registry.

    • Required licenses and permits.

    • Data protection and confidentiality.

  4. Labor aspects: Employee relations, labor contracts, rights and duties, social security.

  5. Tax regulations applicable to dental clinics:

    • Personal Income Tax (IRPF).

    • Corporate Tax.

    • Value Added Tax (VAT).

  6. Strategic tax planning:

    • Tax optimization strategies.

    • Reduction of tax costs.

  7. Legal responsibilities of the dentist as an employer: Civil, criminal, and administrative liability.

  8. Resolution of legal conflicts: Legal procedures in case of claims or litigation.

  9. Practical case: Simulation of a real legal and fiscal scenario in a dental clinic.

Teaching and learning activities

In person



The course will combine theoretical sessions with practical activities and case studies. The theoretical sessions will provide the necessary legal and fiscal foundations, while the practical activities will allow students to apply this knowledge to real-life situations.

Evaluation systems and criteria

In person



Continuous evaluation and examination of the subject matter.

THEORETICAL PART: The theoretical contingut of the subject will encompass the information transmitted during the classes completed with the contingut of the bibliography recommended for each topic.

The final theoretical exam will consist of 25 multiple-answer questions, 4 possible answers, with a single valid answer. An error in answering a question will deduct 0.25 points.

Furthermore, there will be 5 to 10 short answer questions.

The theoretical final grade is 5% complementary to the proof of class attendance, participation and student responses.

Bibliography and resources

Basic Bibliography:

  • Fernández, A. (2020). Law and Taxation in the Healthcare Sector. Barcelona: Legal Editions.

  • Soler, M. (2019). Manual on Legal Management of Dental Clinics. Madrid: Healthcare Editions.

Complementary Bibliography:

  • Navarro, J. (2021). Labor Aspects in Dental Clinics. Valencia: Labor Editions.

  • Ruiz, P. (2022). Resolution of Legal Conflicts. Girona: Professional Legal Editions.

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