The program included in this guide ("Contents") is a short version of the complete program which will be object of the assessment and deliver to the students when the course will start.

First call:

1.- As established in the Assessment Regulation, the qualification and quality of teaching and the learning process of the students (approved by the Senate of the University of Vigo on April 18, 2023), the student must demonstrate the intention not to take part in the continuous evaluation system according to the procedure and on the date established by competent bodies of the Faculty.

2.-The students that follow the continuous assessment process shall be evaluated according to the previous criteria: 1º) Fist partial exam, which will be held halfway through the semester (40%), 2º) Second partial exam, which will be held at the end of the semester, 3º) Regular attendance, active participation in class and activities organized by the Financial and Tax Law Area (20%). In order to be able to carry out this last assessment, class attendance will be monitored.

The two partial written exams are mandatory, they will consist of a practical part and a theoretical part, both carried out within the academic period. The practical part of each of the two exams will acount for 20%, while the theoretical part of each of the two exams will account for 80% of the grade. Each of these two partial exams is liberating as long as the student achieves a minimum qualification of 5 out of 10, so having passed both partial exams it will not be required to take the final exam as a requirement to pass the subject.

3.- Global assessment students: their grade will be made up of 60% of the grade obtained in the theoretical exam and 40% of the qualification obtained in the practical exam, in which all skills of the subject will be assessed. These exams will be different than the exams that will be done by the students that take part in the continuous evaluation assessment.

4.- The final exam will take place on the date, place and time specified in the official calendar approved for that purpose by the Faculty Board for the academic year 2023/2024.

The grade of the final exam will be the sum of the grades obtained according to the criteria and percentages previously established.

- Students who follow the continuous assessment system: if a student does not pass one or both of the partial continuous assessment exams throughout the semester, he/she must take the final exam corresponding to that part(s) of the subject. The final exam will have two parts: one theoretical (80% of the qualification) and one practical (20%) To pass the subject it is necessary for the students to obtain, as a minimu, a grade of 4 out of 10 in that exam. Likewise, students who have passed the two continuous assessment exams can take this final exam in case they wish to raise their grade.

- Students with global assessment: their qualification will be made up of 60% of the qualification obtained in the theoretical exam and 40% of the qualification obtained in the practical exam, both of which are different from the exams that will be done by the continues evaluation assessment.  

Second call:

1.- In the June/July exam, students who have accepted the continuous assessment system will only take final exam, which will represent 80% of their final qualification, and will consist of two parts: a practical part (20%) and a theoretical part (80%) In any case, students must achieve a minimum qualification of 4 out of 10 in the final exam in order to take into account the qualifications obtaind by regular attendance, active participation in class and activities organized by the Financial and Tax Law Area (20%) If the minimum mark is not achieved, the qualification that will be reflected is the one obtained in the final exam. 

2.- Students who have submitted to the continuous assessment system will retain the grade that they got for regular attendance and active participation, exclusively for the second exam opportunity.

3.- Global assessment students: their final grade will be made up of 60% of the grade obtained in the theoretical exam and 40% of the grade obtained in the practical exam, both of which are different from the exams that will be done by the students that take part in the continuous assessment.

4.- The final assessment exam, both for continuous assessment and global assessment students, will be held on the date, time and place specified in the official calendar approved for that purpose by the Faculty Board for the academic year 2023/2024.

FINAL CALL:

Students shall pass a one-off exam that consists of two parts: exam (60%) and written practical exam (40%).