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.
Indirect taxation and the financing of the territorial treasuries of the Canary Islands: IGIC, AIEM and other own taxes
Indirect taxation and the financing of the territorial treasuries of the Canary Islands: IGIC, AIEM and other own taxes
Overview
This micro-credential provides structured and applied knowledge of the Canary Islands tax system and the role of taxes in financing public services. It pays particular attention to the IGIC (Canary Islands General Indirect Tax), the AIEM (Canary Islands Import Tax), and other taxes specific to the Canary Islands, developing the ability to analyze, interpret, and apply tax regulations in administrative and professional contexts, from a rigorous yet accessible perspective characteristic of MECES Level 2.
This Microcredential is inter-university between the ULL and the ULPGC
General objective:
To provide structured and applied knowledge about the Canary Islands tax system, as well as the role of taxes in the financing of public services, with special attention to the IGIC, the AIEM and other taxes specific to the Canary Islands, developing the ability to analyze, interpret and apply tax regulations in administrative and professional contexts, through a rigorous and accessible approach typical of the MECES 2 level.
Specific objectives:
IGIC, AIEM and other local taxes
a) Identify and analyze the essential elements of the IGIC (taxable event, taxpayer, exemptions, tax rates), interpreting its application in administrative management contexts and rigorously distinguishing between exemption and non-liability.
b) Calculate and verify the taxable base and the IGIC fee in commercial operations by applying in a reasoned manner the reduced and general tax rates established in the Canary Islands regulations.
c) Interpret and evaluate the mandatory formal requirements regarding invoicing, filing of declarations and settlement of the tax, detecting frequent incidents and proposing substantiated corrections.
d) Apply the IGIC regulations in a contextualized manner in real or simulated cases of import, exemption or differentiated rates, adopting decisions consistent with the territorial and regulatory framework of the Canary Islands.
e) Communicate and technically justify the results of an IGIC settlement, preparing structured reports that integrate calculations, regulatory reference and operational recommendations.
f) Analyze the characteristics of the AIEM and the taxes specific to the Canary Islands, explaining their economic justification, their operation and their practical application in the island economic context.
g) Describe and contextualize other taxes specific to the Canary Islands, in particular the Special Tax on Petroleum-Derived Fuels and the Tax on Tobacco Products, assessing their revenue-raising and regulatory functions. Tax system and financing of the Canary Islands' territorial treasuries
Tax system and financing of the Canary Islands territorial treasuries
h) Understand and analyze the purpose of taxes, identifying and relating the main public services that are financed through them (education, health, social policies), focusing on their redistributive and social cohesion function.
i) Differentiate and classify the main types of taxes, analyzing the distinction between direct taxes, such as Personal Income Tax (IRPF) or Corporate Income Tax, and indirect taxes, such as Value Added Tax (VAT) or the Canary Islands General Indirect Tax (IGIC), as well as recognizing and contextualizing other relevant figures such as the Property Transfer Tax and Documented Legal Acts (ITPAJD), special taxes and regional taxes.
j) Explain and contextualize the functioning of the Spanish regional financing system, analyzing the unique characteristics of the Canary Islands within the framework of the Economic and Fiscal Regime (REF) and its impact on the provision of public services.
k) Explain and contextualize the financing system of the Canary Islands territorial treasuries, in particular of local entities.
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, 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 following content is organized in an accessible way, with a practical approach and focused on the day-to-day work of companies, freelancers and administrative technicians.
Part 1. Foundations and operation of the tax system
1. Purpose of taxes and their economic and social function
2. Types of taxes: classification, characteristics and accrual times
3. Structure of the tax system in Spain: distribution of tax powers and responsibilities
Part 2. Practical application of the IGIC, the AIEM and other taxes specific to the Canary Islands
4. The Canary Islands General Indirect Tax (IGIC): structure, legal nature and operation
5. Practical application of the IGIC: solving exercises and simulating common scenarios
6. The AIEM and other taxes specific to the Canary Islands
Part 3. Financing of public services and unique features of the REF in the Canary Islands
7. The regional financing system: general principles and objectives
8. Basic functioning of the Spanish regional financing system
9. Unique characteristics of the Canary Islands within the framework of the Economic and Fiscal Regime (REF): essential elements
10. REF resources and their distribution among the Canary Islands public treasuries.
The contents of the micro-credential allow students to understand and analyze in an integrated way the main indirect taxes that operate in the Canary Islands and their relevance in the financing system of the territorial treasuries of the Canary Islands.
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
The microcredential will have an evaluation system (ES) based on the following evaluation tests
- Objective tests (true/false, multiple choice, test-type, fill-in-the-blank, ordering, etc.): These are measurement instruments that allow for the evaluation of knowledge, skills, performance, aptitudes, etc. The answers are closed-ended, thus promoting objectivity during the scoring process.
- Short answer tests: a type of objective test in which students do not elaborate on their answers and must respond to the specific information requested.
- 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.
- Attendance, participation or attitude in teaching activities, seminars, tutorials, etc.: monitoring student attendance and participation in teaching activities, carrying out activities during teaching sessions.
- 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.
The assessments will be conducted entirely online, through the institutional campus, using, among other methods, automated quizzes, guided practical exercises, and participation in forums. The weighting of the assessments will be communicated to students at the beginning of the course in the course syllabus. Furthermore, the assessment system ensures that the learning outcomes align with the practical competencies of the MECES 2 level.
The evaluation sessions established in the current regulations will be held, guaranteeing students the right to take the official evaluations planned for this type of specialized education.
General information
Credits: 3 ECTS
Duration: 01/03/2027-18/03/2027
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 €333.00
The microcredit card has the support of the Commissioner of the Economic Regime and
Canary Islands Prosecutor's Office, aimed at promoting participation in training activities
The REF fee partially covers the cost of delivery. This fee is subsidized by 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 delivered by the University of La Laguna and the University of Las Palmas de Gran Canaria, intended to partially cover the cost of delivering 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):
- 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 in the area of Financial and Tax Law at the ULL. Member of the research group Law, Digitalization and Welfare State (DERDIGEB).
Full Professor at the University of Las Palmas de Gran Canaria (ULPGC) and head of the budget department. My research in recent years has focused on the financing of the autonomous communities.
