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.
Personal Income Tax with A3 Ren
Personal Income Tax with A3 Ren
Overview
This training program offers a comprehensive and practical overview of Personal Income Tax (IRPF), aimed at residents with various income streams. Through updated content and practical case studies, students will learn to identify tax-exempt income, calculate and correctly declare earnings, manage withholdings, and comply with current regulations. Special attention is given to self-employed individuals, both those using the direct and objective estimation methods, as well as the specific features of the Canary Islands Economic and Fiscal Regime. The training utilizes the Spanish Tax Agency's (AEAT) IT tools and the A3 REN software, promoting the practical application of knowledge and enhancing employability.
- To know the current regulations and understand the tax logic of the different types of income, as well as the REF incentives that self-employed individuals can take advantage of.
- Learn how to prepare personal income tax returns in a practical way using computer tools, simulating different situations that will facilitate the understanding of how the tax works in a practical way.
- Understanding how self-employed individuals who pay taxes on income from economic activities are taxed and preparing the quarterly forms that these taxpayers must submit.
- 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
- Regulations and settlement scheme for Personal Income Tax (IRPF)
- Work performance
- Income from movable and immovable capital
- Capital gains
- Income from economic activities: Direct estimation
- Income from economic activities: Objective estimation
- Installment payments
- Incentives for self-employed individuals in the Canary Islands
- Reductions
- General deductions
- Regional tax deductions: specific features for self-employed individuals
- Filing of declaration and request for deferral
- 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 online, 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 assessment 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: 09/03/26 – 20/03/2026
Teaching modality: Mixed
Location: Computer lab of the General Foundation of the ULL
Valued at: €217
The cost of tuition for this Microcredential 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, 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.
