Government Pavilion, C/ Padre Herrera s/n
Post Office Box 456
38200, San Cristobal de La Laguna
Santa Cruz de Tenerife - Spain
Switchboard Tel.: (+34) 922 31 90 00
Hours: Mon, 8:00 a.m. to 9:00 p.m.
IGIC Management
IGIC Management
Overview
This training provides a clear and practical overview of the Canary Islands General Indirect Tax (IGIC), a tax similar to VAT with specific characteristics for the Canary Islands. Through an applied approach, students will learn to correctly calculate, declare, and manage the IGIC, avoiding errors and ensuring compliance with tax obligations. The micro-credential is geared towards business owners, professionals, and individuals involved in the tax and accounting fields, and utilizes tools from the Canary Islands Tax Agency and the A3 Eco software through practical exercises that facilitate the real-world application of the knowledge.
This training aims to:
- To transmit to students the necessary knowledge so that they understand and practically master the current IGIC regulations.
- Understanding the management of this tax in the development of business activity, analyzing its operation, the current rates, the applicable regimes, the exemptions, the situations of investment of the taxpayer and the calculation of quarterly settlements, annual declarations and informative declarations.
- To understand how computer tools work for preparing IGIC self-assessments
Students must be between 25 and 64 years old on the date the training begins.
A university degree is not required to obtain this micro-credential, but applicants must meet the entry requirements for a university degree (University Entrance Exam, Advanced Vocational Training Certificate, Advanced Vocational Training Certificate in Plastic Arts and Design, or Advanced Sports Technician Certificate from the Spanish Education System, or equivalent qualifications, diplomas, or studies, as well as holding a European Baccalaureate or International Baccalaureate Diploma). If applicants do not have an entrance exam or any of the qualifications listed above, they must demonstrate prior work experience in fields related to the training.
Those with prior accounting knowledge will find it easier to follow the training; however, anyone interested can enroll.
Academic program
- Scope of application, taxable events and tax rates
- IGIC regimes
- Formal obligations
- Fastening rules
- Exemptions
- Location of the taxable event
- Application of the pro rata
- Simulation of annual IGIC management for individuals
- Simulation of annual IGIC management for legal entities
- Practical case studies
The training activities to be carried out during the delivery of the micro-credential will be:
- Theoretical classes: expository, explanatory or demonstration sessions of the contents and knowledge.
- Practical classes: sessions of practical application of the content developed in the theoretical classes, through the resolution of exercises, problems or theoretical-practical scenarios.
- Practical classes in the computer lab: practical sessions to understand and reinforce the content of the subject, through laboratory experiments or applied exercises in the computer lab.
- Work: preparation of a study, essay, work… proposed in the subject, either individually or in a group following established guidelines.
- Independent work: independent and self-regulated activity of the student based on the documentation and guidelines proposed in the subject, preparation of classes and exams, preparation of final reports, internship reports…
- Tutoring (individual, group…): activity in which the teaching staff attends to, facilitates and guides one or more students in the training process.
- Assessment: continuous assessment tests and final exams. Tests may be in-person or virtual, and may be written, oral, or consist of practical exercises.
Regarding the way to organize the teaching to achieve the objectives set out in the micro-credential, the organizational modality summarized below will be followed:
- Lectures/expository method: presentation or explanation by the teaching staff.
- Practical classes: activities supervised by the teaching staff in the computer lab.
- Seminars: completing exercises, solving problems or practical cases, others.
- Individual work: individual preparation of assignments/projects/reports, portfolio, …
- Assessment: written tests, oral tests, practical tests, …
- Tutoring: instruction period in which teachers and students interact with the aim of reviewing and discussing materials and topics presented in class.
- Active methodologies: cooperative learning, project-based learning, flipped classroom, service learning, game-based learning, case studies, problem solving… These are aimed at making learning a participatory process and are based on student agency.
The microcredential will have an evaluation system (ES) based on the following evaluation tests:
- SE5. Case, exercise and problem resolution: tests in which students must solve, in a reasoned manner, within a certain time, and according to the established criteria, the cases, exercises or problems posed by the teaching staff, with the aim of applying the knowledge acquired.
- SE7. Works, memoirs, internship memoirs, reports and written projects: document prepared on a topic or activity carried out, following the instructions established by the teaching staff.
General information
Credits: 3 ECTS
Duration: 23/03/26-06/04/26
Teaching modality: Blended learning
Location: Computer lab of the General Foundation of the ULL
Valued at €217
The cost of tuition will be subsidized by the “Plan for the development of university microcredentials”, investment 6 of component 21 of the Addendum to the “Recovery, Transformation and Resilience Plan”, financed by the European Union – Next Generation EU, financial year 2025.
Short courses available in various formats (in-person, online, or hybrid). Ideal for learning without interrupting your professional life.
Content created and delivered by professionals and experts in the field, designed for immediate application.
Endorsed by the University of La Laguna. You will receive an official ECTS certificate, valid in the European Higher Education Area.
Teaching staff
Full Professor of Financial Economics and Accounting at the ULL. Corporate finance lecturer with extensive experience in practical courses for professionals.
Associate Professor in the area of Economics, Finance, and Accounting. Tax and accounting advisor. Instructor with extensive experience in courses for professionals.
