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.
Corporate tax with A3
Corporate Income Tax
Overview
This training will provide an in-depth understanding of how Corporation Tax works, which all commercial and civil companies engaged in economic activity must file annually. It will cover current regulations, enable participants to correctly calculate the amounts due for this tax, and familiarize them with the specific features of the Canary Islands Economic and Fiscal Regime. The course will utilize real-world scenarios, simulating Corporation Tax calculations with software tools such as A3 Soc, one of the most widely used programs by companies and consultancies to fulfill their tax obligations.
In an increasingly digital and regulated business environment, having specialized knowledge of corporate tax is key to ensuring efficient, secure, and compliant tax management. It also provides tools to optimize tax planning, identifying legal opportunities to reduce the tax burden and improve business profitability.
The micro-credential provides an integrated and practical view of Corporate Income Tax, enabling students to:
- You can find out about the current regulations.
- Learn how to correctly complete form 200, which includes the annual declaration of said tax, and form 202, for installment payments.
- Understand the particularities of the Special Regime of the Canary Islands, by analyzing real cases in the application of the different incentives.
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
- Corporate Income Tax: General Issues
- Taxable Income and Deductible Expenses
- Extra-accounting adjustments
- Capitalization and Leveling Reserves
- Investment Reserve in the Canary Islands
- Compensation of Negative Taxable Bases
- Applicable Deductions: Canary Islands Specifics
- Liquidation Presentation
- Request for Deferral
- Model 202
- Practical Case Resolution Model 200
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 online, and may be written, oral, or consist of practical exercises.
The microcredential will have an evaluation system (ES) based on the following evaluation tests:
- Case studies, exercises and problems: 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.
- Written works, memoirs, internship reports, and projects: a document prepared on a topic or activity carried out, following the instructions established by the teaching staff.
General information
Credits: 3 ECTS
Duration: 16/03/26 – 27/03/26
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 University of La Laguna. Lecturer in corporate finance 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.
