Impuesto de sociedades con A3

Corporate Income Tax

Overview

La formación permitirá entender en profundidad cómo funciona el Impuesto de Sociedades, que deben presentar anualmente todas las sociedades mercantiles y sociedades civiles que realicen actividad económica. Informará de la normativa vigente, permitirá calcular correctamente las cantidades devengadas por dicho impuesto, además de familiarizar al alumnado con las especificidades del Régimen Económico y Fiscal de Canarias. Se trabajará con supuestos reales, simulando el cálculo del Impuesto de Sociedades con herramientas informáticas como el software A3 Soc, uno de los más utilizados por empresas y asesorías para cumplir sus obligaciones fiscales.

En un entorno empresarial cada vez más digitalizado y regulado, contar con conocimientos especializados sobre el impuesto de sociedades es clave para garantizar una gestión fiscal eficiente, segura y en línea con la normativa vigente. También, brinda herramientas para optimizar la planificación fiscal, identificando oportunidades legales para reducir la carga tributaria y mejorar la rentabilidad de los negocios.

Goals

La microcredencial proporciona una visión integrada y práctica del Impuesto de Sociedades, facilitando que el alumnado:

Pueda conocer la normativa vigente.
Aprenda a confeccionar correctamente el modelo 200, que recoge la declaración anual de dicho impuesto y, el modelo 202, de pagos fraccionados.
Entienda las particularidades del Régimen Especial de Canarias, analizando casos reales en la aplicación de los distintos incentivos.

Entry requirements (prior qualification if required)

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

Contents

Impuesto de Sociedades: cuestiones generales
Ingresos Computables y Gastos Deducibles
Ajustes Extracontables
Reservas de Capitalización y Nivelación
Reserva Para Inversiones en Canarias
Compensación de Bases Imponibles Negativas
Deducciones Aplicables: Particularidades Canarias
Presentación Liquidación
Solicitud de Aplazamiento
Modelo 202
Resolución Casos Prácticos Modelo 200

Methodology and activities

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.

Evaluation criteria

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: In-person/Online/Mixed

Location: Computer lab of the General Foundation of the ULL

Registration

More information

Flexibility

Short courses available in various formats (in-person, online, or hybrid). Ideal for learning without interrupting your professional life.

Employability

Content created and delivered by professionals and experts in the field, designed for immediate application.

Certification

Endorsed by the University of La Laguna. You will receive an official ECTS certificate, valid in the European Higher Education Area.

Teaching staff

Alicia Correa Rodríguez

Myriam Quintero Hernández

Tuition

Registration link