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.
Differentiated taxation: The Canary Islands as an outermost region and other special regimes
Differentiated taxation: The Canary Islands as an outermost region and other special regimes
Overview
This micro-credential develops students' analytical, digital, and professional skills to interpret and apply the economic and fiscal foundations of the Canary Islands Economic and Fiscal Regime (REF) within the framework of its status as an Outermost Region of the European Union. It addresses the analysis of European policies and funds directed to the outermost regions, the role of the REF as an instrument of compensation and development, and a critical comparison with other special tax regimes in Spain. All of this is geared towards tax planning, advising, and making informed economic decisions in real-world professional contexts.
This Microcredential is inter-university between the ULL and the ULPGC
General objective:
To develop in students the analytical, digital and professional skills necessary to interpret, apply and evaluate the economic and fiscal foundations of the Economic and Fiscal Regime of the Canary Islands within the framework of its status as an Outermost Region of the European Union, as well as to compare and critically assess other models of special regimes in Spain, in order to be able to participate autonomously and knowledgeably in planning processes, tax advice and economic decision-making in real professional environments.
Specific objectives:
Regarding the differential treatment of the Canary Islands in Europe and their status as an outermost region (OR):
a) Understand the legal, economic and territorial framework that underpins the recognition of the Canary Islands
as an Outermost Region of the European Union, identifying the structural factors (distance, insularity and territorial fragmentation) that justify its differentiated treatment.
b) Identify, interpret and analyze European policies, programs and funds directed to the ORs, especially those applicable to the Canary Islands context, assessing their impact on the competitiveness, sustainability and social cohesion of the archipelago.
c) Evaluate the role of the Canary Islands Economic and Fiscal Regime (REF) as an instrument for compensating for structural disadvantages as a tool to stimulate regional economic development.
d) Apply fiscal and economic knowledge in the preparation of professional proposals or solutions that optimize the use of the REF and European strategies to support the ORs.
In relation to the comparison with other regions with special regimes:
e) Identify and describe the main special tax regimes existing in Spain (Basque Country, Navarre, Ceuta and Melilla), analyzing their legal basis, objectives and application mechanisms.
f) Critically compare the different economic and fiscal models, distinguishing between those oriented towards territorial cohesion (such as the Canary Islands REF) and those that respond to higher levels of fiscal self-government (such as the Basque and Navarrese economic agreements).
g) Assess the economic and social effects of these regimes on regional development, investment attraction and territorial equity.
h) Synthesize professional conclusions that allow advising or planning economic and fiscal strategies in territories with special characteristics or regimes, applying criteria of objectivity, sustainability and efficiency.
A university degree is not required to access this micro-credential. However, students wishing to access it must meet at least one of the following access requirements:
- Hold a high school diploma or equivalent.
- Hold a Higher Level Vocational Training qualification, preferably in the fields of administration, management, commerce, finance or similar.
- Demonstrate a minimum of two years' professional experience in administrative support tasks, accounting, invoicing, grant management, or similar functions.
- Having passed other micro-credentials in the field of REF or basic taxation, taught by the ULL, the ULPGC or other accredited entities.
Academic program
The contents are structured, from an analytical, applied and professional approach, in the following parts:
Part 1. The Canary Islands, an Outermost Region of the European Union (OR)
1. The concept of Outermost Region (OR): legal and economic criteria that define its uniqueness.
2. Location and comparison of the ORs: the influence of their geography on economic development.
3. Common structural problems in the ORs.
Part 2. Europe's plans for the outermost regions
4. The policies and programs of the European Commission aimed at improving the competitiveness and cohesion of the outermost regions, with special attention to the Canary Islands.
5. European strategies for sustainable economic development, relating them to the reality of the Canary Islands.
6. The expanded RIS3 as a strategy for the Canary Islands.
Part 3. Other European aid and programs for the Canary Islands
7. Special funds and programs for the outermost regions (ORs) that reach the Canary Islands.
8. POSEI for agriculture, European funds for employment and development, other projects such as Interreg MAC.
Part 4. The Basque Country and Navarre: the economic agreements
9. The concept of tax agreements and their legal basis.
10. Comparing the tax management systems of the Basque Country and Navarre with the general Spanish regulations: identifying the economic advantages and limitations.
Part 5. Ceuta and Melilla: border advantages
11. The tax advantages of Ceuta and Melilla and their impact on local business and economic activity.
Part 6. Comparison: economic and fiscal models
12. Critical comparison between the Canary Islands, the Basque Country/Navarre and Ceuta and Melilla: similarities, differences and economic objectives.
13. Evaluation of the types of benefits and their effects on territorial cohesion and regional development.
14. Models of cohesion and self-government: relevance and applicability in the economic and fiscal planning of each territory.
This content structure, which presents a comparative economic, fiscal, and territorial approach, with strong links to European policies, regional development, and differentiated fiscal management, achieves the following:
– Greater analysis and reflection: it is not only described, but also evaluated and compared.
– Professional application: the contents can be used in decision-making, business planning or tax advice.
– Critical judgment: the ability to evaluate policies, advantages and limitations is encouraged.
– Autonomy and synthesis: students integrate information from different sources and apply it in real or simulated contexts.
To this end, each part will include practical examples and guided exercises that facilitate the progressive understanding of the content and its application to the Canary Islands context.
The training activities to be carried out during the delivery of the micro-credential will be the following:
• 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.
• Seminars, workshops, or other complementary activities (discussion forums, simulations, etc.): monographic sessions that encourage student participation. These are supervised by the course instructors.
• 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. The tests will be virtual and may be written, oral, or consist of practical exercises.
All activities will be conducted virtually, combining synchronous and asynchronous sessions on the institutional virtual campus.
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.
- Seminars: completing exercises, solving problems or practical cases, others.
- Individual work: individual preparation of assignments/projects/reports, portfolio, …
- Personal study: preparation for tests, exams, etc.
- 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.
The micro-credential will have a continuous evaluation system based on the following tests:
- Objective tests. Test-type questionnaires (true/false, multiple choice, fill in the blank, ordering, etc.)
- Short answer tests
- Case studies, exercises, and problems
- Attendance, participation or attitude
- Written works and reports
All assessments will be conducted entirely online, using automated quizzes, guided practical exercises, forums, and submissions on the institutional campus. The weighting of each type of assessment will be detailed in the course syllabus at the beginning of the course.
General information
Credits: 2 ECTS
Duration: 12/04/2027-22/04/2027
Teaching modality: Synchronous virtual
Location: Virtual Campus of the University of La Laguna
Valued at €75.00
The micro-credential is supported by the Commissioner of the Economic and Fiscal Regime of the Canary Islands, intended to promote participation in training activities on the REF and partially cover the cost of delivery.
This micro-credential is part of the Inter-University Certificate of Specific Training in the Economic and Fiscal Regime of the Canary Islands (REF). To obtain the full qualification, it will be necessary to enroll in and pass the micro-credentials, totaling at least 15 ECTS credits.
Mandatory microcredentials:
- Differential taxation: The Canary Islands as an outermost region and other special regimes (2 ECTS credits). Dates: 12/04/2027–22/04/2027.
- Indirect taxation and the financing of the territorial treasuries of the Canary Islands: IGIC, AIEM and other own taxes (3 ECTS). Dates: 01/03/2027–18/03/2027.
- Investment Reserve in the Canary Islands: Regulatory Interpretation and Tax Planning (3 ECTS). Dates: 16/11/2026–11/12/2026.
- The Canary Islands Special Zone, REF Deductions and Bonuses: Regulatory Interpretation and Tax Planning (3 ECTS). Dates: 18/01/2027–04/02/2027.
- Canary Islands legal framework: legal content of the REF and its economic measures (2 ECTS). Dates: coming soon, in 2027.
Optional microcredentials (you must take at least one of the two):
- Delimitation and control of REF aid and analysis of its contribution to the development of the Canary Islands (2 ECTS). Dates: 29/03/2027–08/04/2027.
- Didactics of the REF for non-university education (2 ECTS). Dates: 10/05/2027–20/05/2027.
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 at the University of La Laguna. Lecturer and Researcher with extensive experience in Public policies of the European Union, with special reference to the Canary Islands as an Outermost Region, and in courses aimed at technicians and professionals in this field.
A member of the State Tax Inspectorate, with experience in monitoring the application of the REF tax incentives. Currently, he works in the office of the Commissioner for the Economic and Fiscal Regime of the Canary Islands, participating in analysis, monitoring, and dissemination activities.
Economist and PhD in Regional Development, Finance Technician and advisor to the Commissioner of the Economic and Fiscal Regime of the Canary Islands.
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