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.
Delimitation and control of REF aid and analysis of its contribution to the development of the Canary Islands
Delimitation and control of REF aid and analysis of its contribution to the development of the Canary Islands
Overview
This micro-credential equips students to analyze, interpret, and apply the tax and economic regulations of the Canary Islands Economic and Fiscal Regime (REF) in an integrated manner. It addresses the nature, control, and quantification of its subsidies, as well as their real impact on the Canary Islands economy, preparing students to solve professional cases, comply with reporting obligations, and support decision-making in companies, consultancies, and public administrations.
To train students to analyze, interpret and apply in an integrated manner the fiscal and economic regulations of the Economic and Fiscal Regime of the Canary Islands (REF), understanding the nature, control and quantification of its aid, and evaluating its real impact on the Canary Islands economy, in order to solve professional cases, comply with declaration obligations and support decision-making in companies, consultancies and public administrations.
- No prior university degree is required. Students who meet at least one of the following requirements may be admitted:
- Hold a high school diploma or equivalent
- Have 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, tax management, 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 microcredential is structured in four parts which allow progress from the basic concepts of state aid to the applied analysis of the REF as an instrument of economic policy:
Part 1. Understanding tax breaks and the REF
- State aid and its regulation.
- The REF of the Canary Islands: a regime with special aid.
- Classification of REF aid: Investment aid, operating aid and other aid.
- Critical analysis of the main incentives of the REF.
Part 2. Monitoring, measurement and control framework for REF aid
- Multi-level governance of REF aid: the role of Europe and the State.
- Quantification and transparency tools: Model 282.
- The de minimis rule as a regulatory simplification mechanism: exemption from notification of small amounts of state aid.
Part 3. Structural analysis of the Canary Islands economy and its relationship with the REF
- Productive structure of the Canary Islands and structural constraints.
- Historical dynamics of the Canary Islands economy.
- Internal inequalities and socio-economic gaps in the Canary Islands.
- Comparison of the Canary Islands in the national and European context.
Part 4. The REF as an instrument of economic policy: competitiveness and cohesion
- Economic policy: objectives and instruments.
- Regional competitiveness in island and outermost regions.
- Economic and social cohesion: principles and indicators.
- Integrated evaluation of the REF's contribution to regional development.
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.
- The evaluation is continuous and is carried out entirely in a virtual format, based on:
- 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
The weighting of each type of test will be detailed in the course guide at the beginning of the course.
General information
Credits: 2 ECTS
Duration: 29/03/2027-08/04/2027
Teaching modality: Virtual campus and synchronous sessions from Monday to Thursday from 5:00 p.m. to 7:30 p.m.
Attendance may be assessed up to a maximum of 20% of the scheduled sessions, but is not required to pass the micro-credential. All synchronous sessions will be recorded and available in the virtual classroom.
Location: Virtual Campus of the University of La Laguna
Valued at €222.00
Discounted rate thanks to the aid of the Commissioner of the Economic and Fiscal Regime of the Canary Islands, aimed at promoting participation in training actions on the REF given by the University of La Laguna and the University of Las Palmas de Gran Canaria, intended to partially cover the cost of giving the micro-credential.
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 degree, it will be necessary to register and pass the micro-credentials that add up to at least 15 ECTS credits.
Microcredentials mandatory:
- 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.
Microcredentials electives (you must take at least one of the two):
Didactics of the REF for non-university education (2 ECTS). Dates: 10/05/2027–20/05/2027.
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.
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. Coordinator of the PpyDER Research Group (Public Policies and Regional Development). Secretary of ISTUR (University Institute for Social Research and Tourism).
Tenured Lecturer at the University of La Laguna since 1989. Specialist in tax law. Author/co-author of numerous books, book chapters, and scholarly articles. Extensive international scientific experience.
