{"id":3896,"date":"2026-03-04T15:47:01","date_gmt":"2026-03-04T15:47:01","guid":{"rendered":"https:\/\/www.ull.es\/formacion-permanente\/?p=3896"},"modified":"2026-11-03T09:50:04","modified_gmt":"2026-11-03T09:50:04","slug":"delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias","status":"publish","type":"post","link":"https:\/\/www.ull.es\/formacion-permanente\/en\/blog\/delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/","title":{"rendered":"Delimitation and control of REF aid and analysis of its contribution to the development of the Canary Islands"},"content":{"rendered":"\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-2314a6b\" data-block-id=\"2314a6b\"><style>.stk-2314a6b {padding-bottom:0px !important;margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-2314a6b-column 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<span><\/span>\n   <span><\/span>\n<\/div>\n<\/div>\n<div id=\"depicter-209-section-1\" class=\"depicter-section depicter-209-section-1\" data-name=\"Section 1\" data-type=\"section\" data-local-id=\"section-1\">\n<picture class=\"depicter-bg\">\n<source data-depicter-srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Generico_17-768x248.jpg, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Generico_17.jpg 2x\" srcset=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" media=\"(max-width: 1024px)\" \/>\n\n<source data-depicter-srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Generico_17.jpg, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Generico_17-1920x620.jpg 2x\" srcset=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" media=\"(min-width: 1025px)\" \/>\n<img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-ken-burns=\"false\" data-tablet-ken-burns=\"false\" data-mobile-ken-burns=\"false\" alt=\"\" data-depicter-src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Generico_17.jpg\" data-object-fit=\"custom,custom,\" data-object-position=\"center top,,\" data-crop=\"{'focalPoint':{'x':0.5,'y':0.5},'mediaSize':{'width':1393.54838709677414954057894647121429443359375,'height':450}}\" data-tablet-crop=\"{'focalPoint':{'x':0.5,'y':0.5},'mediaSize':{'width':2167.7419354838712024502456188201904296875,'height':700.0000000000001136868377216160297393798828125}}\" data-mobile-crop=\"{'focalPoint':{'x':0.5,'y':0.5},'mediaSize':{'width':1393.54838709677414954057894647121429443359375,'height':450}}\" \/>\n<\/picture>\n\n\n<h1 id=\"depicter-209-element-5\" class=\"depicter-element depicter-layer depicter-209-element-5\" data-type=\"text\" data-wrap=\"true\" data-name=\"Text 2\" data-local-id=\"element-5\" data-offset=\"x:0px;y:57px;origin:tl\" data-tablet-offset=\"x:49px;y:206px;origin:tl\" data-mobile-offset=\"x:-1px;y:135px;origin:tl\" data-width=\"1200px,926px,361px\" data-height=\"auto,auto,auto\" data-responsive-scale=\"true,,\">Delimitaci\u00f3n y control de las ayudas del REF y an\u00e1lisis de su contribuci\u00f3n al desarrollo de Canarias<br><\/h1>\n\n<div id=\"depicter-209-element-10\" class=\"depicter-element depicter-layer depicter-209-element-10\" data-type=\"shape\" data-wrap=\"true\" data-name=\"Shape 1\" data-local-id=\"element-10\" data-offset=\"x:0px;y:393px;origin:tl\" data-tablet-offset=\"x:49px;y:494px;origin:tl\" data-mobile-offset=\"x:0px;y:324px;origin:tl\" data-width=\"1200px,920px,360px\" data-height=\"8px,8px,8px\" data-responsive-scale=\"true,,\"><\/div>\n<\/div>\n<\/div>\n<script>\n(window.depicterSetups = window.depicterSetups || []).push(function(){\n\tDepicter.basePath = 'https:\/\/www.ull.es\/formacion-permanente\/wp-content\/plugins\/depicter\/resources\/scripts\/player\/';\n\tconst dpPlayer = Depicter.setup('.depicter-209',\n\t\t{\"width\":[\"1200\",\"1024\",\"360\"],\"height\":[\"450\",\"700\",\"450\"],\"view\":\"basic\",\"keepAspectRatio\":true,\"preload\":0,\"layout\":\"fullwidth\",\"rtl\":false,\"initAfterAppear\":false,\"ajaxApiUrl\":\"https:\\\/\\\/www.ull.es\\\/formacion-permanente\\\/wp-admin\\\/admin-ajax.php\",\"mouseSwipe\":true,\"touchSwipe\":true,\"useWatermark\":false}\n\t);\n});\n<\/script><\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading alignfull stk-block-heading stk--hide-mobile stk-block-heading--v2 stk-block stk-67e3263 stk-block-background menu-wrapper\" data-block-id=\"67e3263\"><style>.stk-67e3263 {background-color:#fd6921 !important;padding-top:15px !important;padding-bottom:15px !important;margin-bottom:58px !important;}.stk-67e3263:before{background-color:#fd6921 !important;}.stk-67e3263 .stk-block-heading__text{font-size:20px !important;color:#ffffff !important;font-weight:500 !important;font-family:\"ArgentumSans\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-67e3263 .stk-block-heading__text{font-size:20px !important;}}<\/style><h2 class=\"stk-block-heading__text has-text-color has-text-align-center\"><\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk--hide-mobile stk-block stk-dd54c47 menu-fijo\" data-block-id=\"dd54c47\"><style>.stk-dd54c47 .stk--block-align-dd54c47{align-items:center !important;}.stk-dd54c47 {padding-right:10% !important;padding-left:10% !important;margin-bottom:70px !important;}@media screen and (max-width: 767px){.stk-dd54c47 {padding-right:5% !important;padding-left:5% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-dd54c47 stk-block-content stk-content-align stk-dd54c47-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-db7e4bf stk-block-background\" data-v=\"4\" data-block-id=\"db7e4bf\"><style>.stk-db7e4bf {background-color:#f4f4f4 !important;border-style:solid !important;border-top-width:0px !important;border-right-width:1px !important;border-bottom-width:0px !important;border-left-width:0px !important;}.stk-db7e4bf:before{background-color:#f4f4f4 !important;}@media screen and (min-width: 768px){.stk-db7e4bf {flex:var(--stk-flex-grow, 1) 1 25% !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-db7e4bf-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-db7e4bf-inner-blocks\">\n\n<a href=\"https:\/\/www.ull.es\/formacion-permanente\/blog\/delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/#delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/\" target=\"_self\" style=\"color:black;text-align:center\" target=\"_blank\" rel=\"noopener\">Presentaci\u00f3n<\/a>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-419bce9 stk-block-background\" data-v=\"4\" data-block-id=\"419bce9\"><style>.stk-419bce9 {background-color:#f4f4f4 !important;border-style:solid !important;border-top-width:0px !important;border-right-width:1px !important;border-bottom-width:0px !important;border-left-width:0px !important;}.stk-419bce9:before{background-color:#f4f4f4 !important;}@media screen and (min-width: 768px){.stk-419bce9 {flex:var(--stk-flex-grow, 1) 1 25% !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-419bce9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-419bce9-inner-blocks\">\n<a href=\"https:\/\/www.ull.es\/formacion-permanente\/blog\/delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/#contenidos\" target=\"_self\" style=\"color:black;text-align:center\" target=\"_blank\" rel=\"noopener\">Programa acad\u00e9mico<\/a>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-71eca22 stk-block-background\" data-v=\"4\" data-block-id=\"71eca22\"><style>.stk-71eca22 {background-color:#f4f4f4 !important;border-style:solid !important;border-top-width:0px !important;border-right-width:1px !important;border-bottom-width:0px !important;border-left-width:0px !important;}.stk-71eca22:before{background-color:#f4f4f4 !important;}@media screen and (min-width: 768px){.stk-71eca22 {flex:var(--stk-flex-grow, 1) 1 25% !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-71eca22-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-71eca22-inner-blocks\">\n<a href=\"https:\/\/www.ull.es\/formacion-permanente\/blog\/delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/#equipo-docente\" target=\"_self\" style=\"color:black;text-align:center\" target=\"_blank\" rel=\"noopener\">Equipo Docente<\/a>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-5551571 stk-block-background\" data-v=\"4\" data-block-id=\"5551571\"><style>.stk-5551571 {background-color:#f4f4f4 !important;}.stk-5551571:before{background-color:#f4f4f4 !important;}@media screen and (min-width: 768px){.stk-5551571 {flex:var(--stk-flex-grow, 1) 1 25% !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-5551571-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-5551571-inner-blocks\">\n<a href=\"https:\/\/www.ull.es\/formacion-permanente\/blog\/delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/#matricula\" target=\"_self\" style=\"color:black;text-align:center\" target=\"_blank\" rel=\"noopener\">Matr\u00edcula<\/a>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk--hide-desktop stk--hide-tablet stk-block stk-f591b63 menu-mobile\" data-block-id=\"f591b63\"><style>.stk-f591b63 .stk--block-align-f591b63{align-items:center !important;}.stk-f591b63 {padding-top:0% !important;padding-right:10% !important;padding-bottom:0% !important;padding-left:10% !important;margin-bottom:70px !important;}@media screen and (max-width: 767px){.stk-f591b63 {padding-right:0% !important;padding-left:0% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-f591b63 stk-block-content stk-content-align stk-f591b63-column alignfull\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b5f91f6 stk-block-background\" data-v=\"4\" data-block-id=\"b5f91f6\"><style>.stk-b5f91f6 {background-color:#f4f4f4 !important;border-style:solid !important;border-top-width:0px !important;border-right-width:1px !important;border-bottom-width:0px !important;border-left-width:0px !important;}.stk-b5f91f6:before{background-color:#f4f4f4 !important;}@media screen and (min-width: 768px){.stk-b5f91f6 {flex:var(--stk-flex-grow, 1) 1 25% !important;}}@media screen and (max-width: 767px){.stk-b5f91f6 {padding-top:10px !important;padding-right:0px !important;padding-bottom:10px !important;padding-left:0px !important;flex:var(--stk-flex-grow, 1) 1 calc(25% - var(--stk-column-gap, 0px) * 3 \/ 4 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-b5f91f6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-b5f91f6-inner-blocks\">\n\n<a href=\"https:\/\/www.ull.es\/formacion-permanente\/blog\/delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/#delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/\" target=\"_self\" style=\"color:black;text-align:center\" target=\"_blank\" rel=\"noopener\">Presentaci\u00f3n<\/a>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-324f3d4 stk-block-background\" data-v=\"4\" data-block-id=\"324f3d4\"><style>.stk-324f3d4 {background-color:#f4f4f4 !important;border-style:solid !important;border-top-width:0px !important;border-right-width:1px !important;border-bottom-width:0px !important;border-left-width:0px !important;}.stk-324f3d4:before{background-color:#f4f4f4 !important;}@media screen and (min-width: 768px){.stk-324f3d4 {flex:var(--stk-flex-grow, 1) 1 25% !important;}}@media screen and (max-width: 767px){.stk-324f3d4 {padding-top:0px !important;padding-right:0px !important;padding-bottom:0px !important;padding-left:0px !important;flex:var(--stk-flex-grow, 1) 1 calc(25% - var(--stk-column-gap, 0px) * 3 \/ 4 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-324f3d4-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-324f3d4-inner-blocks\">\n<a href=\"https:\/\/www.ull.es\/formacion-permanente\/blog\/delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/#contenidos\" target=\"_self\" style=\"color:black;text-align:center\" target=\"_blank\" rel=\"noopener\">Programa acad\u00e9mico<\/a>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-772438d stk-block-background\" data-v=\"4\" data-block-id=\"772438d\"><style>.stk-772438d {background-color:#f4f4f4 !important;border-style:solid !important;border-top-width:0px !important;border-right-width:1px !important;border-bottom-width:0px !important;border-left-width:0px !important;}.stk-772438d:before{background-color:#f4f4f4 !important;}@media screen and (min-width: 768px){.stk-772438d {flex:var(--stk-flex-grow, 1) 1 25% !important;}}@media screen and (max-width: 767px){.stk-772438d {padding-top:0px !important;padding-right:0px !important;padding-bottom:0px !important;padding-left:0px !important;flex:var(--stk-flex-grow, 1) 1 calc(25% - var(--stk-column-gap, 0px) * 3 \/ 4 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-772438d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-772438d-inner-blocks\">\n<a href=\"https:\/\/www.ull.es\/formacion-permanente\/blog\/delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/#equipo-docente\" target=\"_self\" style=\"color:black;text-align:center\" target=\"_blank\" rel=\"noopener\">Equipo Docente<\/a>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-631f8d7 stk-block-background\" data-v=\"4\" data-block-id=\"631f8d7\"><style>.stk-631f8d7 {background-color:#f4f4f4 !important;}.stk-631f8d7:before{background-color:#f4f4f4 !important;}@media screen and (min-width: 768px){.stk-631f8d7 {flex:var(--stk-flex-grow, 1) 1 25% !important;}}@media screen and (max-width: 767px){.stk-631f8d7 {padding-top:10px !important;padding-right:0px !important;padding-bottom:10px !important;padding-left:0px !important;flex:var(--stk-flex-grow, 1) 1 calc(25% - var(--stk-column-gap, 0px) * 3 \/ 4 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-631f8d7-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-631f8d7-inner-blocks\">\n<a href=\"https:\/\/www.ull.es\/formacion-permanente\/blog\/delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\/#matricula\" target=\"_self\" style=\"color:black;text-align:center\" target=\"_blank\" rel=\"noopener\">Matr\u00edcula<\/a>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-7f3676f\" id=\"comparte-esta-microcredencial\" data-block-id=\"7f3676f\"><style>.stk-7f3676f {padding-right:10% !important;padding-left:10% !important;}.stk-7f3676f-column{--stk-column-gap:var(--stk--preset--spacing--70, 3.38rem) !important;}@media screen and (max-width: 767px){.stk-7f3676f {padding-right:5% !important;padding-left:5% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-7f3676f-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3867cc3\" data-v=\"4\" data-block-id=\"3867cc3\"><style>@media screen and (min-width: 768px){.stk-3867cc3 {flex:var(--stk-flex-grow, 1) 1 calc(50% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3867cc3-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3867cc3-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-7db7207\" id=\"delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias\" data-block-id=\"7db7207\"><style>.stk-7db7207 .stk-block-heading__text{color:#fd6921 !important;}<\/style><h2 class=\"stk-block-heading__text has-text-color\">Delimitaci\u00f3n y control de las ayudas del REF y an\u00e1lisis de su contribuci\u00f3n al desarrollo de Canarias<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-68a4c23\" id=\"descripcion-general\" data-block-id=\"68a4c23\"><style>.stk-68a4c23 {margin-bottom:10px !important;}<\/style><h3 class=\"stk-block-heading__text\">Descripci\u00f3n general<\/h3><\/div>\n\n\n\n<p class=\"has-text-align-left\">Esta microcredencial capacita al alumnado para analizar, interpretar y aplicar de forma integrada la normativa fiscal y econ\u00f3mica del R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias (REF). Aborda la naturaleza, el control y la cuantificaci\u00f3n de sus ayudas, as\u00ed como su impacto real en la econom\u00eda canaria, preparando al estudiantado para resolver casos profesionales, cumplir con las obligaciones de declaraci\u00f3n y apoyar la toma de decisiones en empresas, consultor\u00edas y administraciones p\u00fablicas<\/p>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-8f5d083 is-style-default\" id=\"objetivos\" data-block-id=\"8f5d083\"><style>.stk-8f5d083 {margin-bottom:15px !important;}<\/style>\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-f46ef39 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"f46ef39\"><style>.stk-f46ef39 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-f46ef39-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-f46ef39-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-3eb1407\" data-block-id=\"3eb1407\"><style>.stk-3eb1407 .stk-inner-blocks{gap:40px !important;}@media screen and (max-width: 1023px){.stk-3eb1407 .stk-inner-blocks{gap:40px !important;}}@media screen and (max-width: 767px){.stk-3eb1407 .stk-inner-blocks{gap:40px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-aa6d684\" data-block-id=\"aa6d684\"><style>.stk-aa6d684 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:24px !important;width:24px !important;}.stk-aa6d684 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-aa6d684 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fd6921 !important;}<\/style><span class=\"stk--svg-wrapper stk--has-icon2\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-aa6d684\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-aa-6-d-684-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-aa-6-d-684-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zm0-352a96 96 0 1 1 0 192 96 96 0 1 1 0-192z\" \/><\/svg><\/div><div class=\"stk--inner-svg stk--icon-2\" style=\"display:none\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-aa6d684\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-aa-6-d-684-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-aa-6-d-684-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M464 256A208 208 0 1 0 48 256a208 208 0 1 0 416 0zM0 256a256 256 0 1 1 512 0A256 256 0 1 1 0 256zm256-96a96 96 0 1 1 0 192 96 96 0 1 1 0-192z\" \/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1e75567\" id=\"objetivos\" data-block-id=\"1e75567\"><style>.stk-1e75567 .stk-block-heading__text{font-size:18px !important;font-weight:700 !important;font-family:\"Montserrat\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-1e75567 .stk-block-heading__text{font-size:18px !important;}}<\/style><p class=\"stk-block-heading__text\">Objetivos<\/p><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-fd365ab stk-block-accordion__content\" data-v=\"4\" data-block-id=\"fd365ab\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-fd365ab-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-fd365ab-inner-blocks\">\n<p>Capacitar al alumnado para analizar, interpretar y aplicar de forma integrada la normativa fiscal y econ\u00f3mica del R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias (REF), comprendiendo la naturaleza, el control y la cuantificaci\u00f3n de sus ayudas, y evaluando su impacto real en la econom\u00eda canaria, con el fin de resolver casos profesionales, cumplir obligaciones de declaraci\u00f3n y apoyar la toma de decisiones en empresas, consultor\u00edas y administraciones p\u00fablicas.<\/p>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-63b0e61 is-style-default\" id=\"requisitos-acceso\" data-block-id=\"63b0e61\"><style>.stk-63b0e61 {margin-bottom:35px !important;}<\/style>\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7a88921 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"7a88921\"><style>.stk-7a88921 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-7a88921-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-7a88921-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-2d4eaa7\" data-block-id=\"2d4eaa7\"><style>.stk-2d4eaa7 .stk-inner-blocks{gap:40px !important;}@media screen and (max-width: 1023px){.stk-2d4eaa7 .stk-inner-blocks{gap:40px !important;}}@media screen and (max-width: 767px){.stk-2d4eaa7 .stk-inner-blocks{gap:40px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-673f014\" data-block-id=\"673f014\"><style>.stk-673f014 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:24px !important;width:24px !important;}.stk-673f014 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-673f014 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fd6921 !important;}<\/style><span class=\"stk--svg-wrapper stk--has-icon2\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-673f014\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-673-f-014-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-673-f-014-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM369 209L241 337c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L335 175c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\" \/><\/svg><\/div><div class=\"stk--inner-svg stk--icon-2\" style=\"display:none\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-673f014\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-673-f-014-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-673-f-014-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M256 48a208 208 0 1 1 0 416 208 208 0 1 1 0-416zm0 464A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM369 209c9.4-9.4 9.4-24.6 0-33.9s-24.6-9.4-33.9 0l-111 111-47-47c-9.4-9.4-24.6-9.4-33.9 0s-9.4 24.6 0 33.9l64 64c9.4 9.4 24.6 9.4 33.9 0L369 209z\" \/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-279d68b\" id=\"requisitos-de-acceso\" data-block-id=\"279d68b\"><style>.stk-279d68b .stk-block-heading__text{font-size:18px !important;font-weight:700 !important;font-family:\"Montserrat\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-279d68b .stk-block-heading__text{font-size:18px !important;}}<\/style><p class=\"stk-block-heading__text\">Requisitos de acceso<\/p><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-cd2e899 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"cd2e899\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-cd2e899-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-cd2e899-inner-blocks\">\n<ul class=\"wp-block-list\">\n<li>No se requiere titulaci\u00f3n universitaria previa. Podr\u00e1 acceder el estudiantado que cumpla al menos uno de los siguientes requisitos:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estar en posesi\u00f3n del t\u00edtulo de Bachillerato o equivalente<\/li>\n\n\n\n<li>Disponer de un t\u00edtulo de Formaci\u00f3n Profesional de Grado Superior, preferentemente en ramas de administraci\u00f3n, gesti\u00f3n, comercio, finanzas o similares.<\/li>\n\n\n\n<li>Acreditar experiencia profesional m\u00ednima de dos a\u00f1os en tareas de apoyo administrativo, contabilidad, facturaci\u00f3n, gesti\u00f3n fiscal, gesti\u00f3n de ayudas o funciones an\u00e1logas<\/li>\n\n\n\n<li>Haber superado otras microcredenciales del \u00e1mbito del REF o de fiscalidad b\u00e1sica impartidas por la ULL, la ULPGC u otras entidades acreditadas.<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-74b59eb\" id=\"programa-academico\" data-block-id=\"74b59eb\"><style>.stk-74b59eb .stk-block-heading__text{color:#fd6921 !important;}<\/style><h2 class=\"stk-block-heading__text has-text-color\">Programa acad\u00e9mico<\/h2><\/div>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-5ab3ca3 is-style-default\" id=\"contenidos\" data-block-id=\"5ab3ca3\"><style>.stk-5ab3ca3 {margin-bottom:15px !important;}<\/style>\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-0196266 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"0196266\"><style>.stk-0196266 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-0196266-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-0196266-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-860907b\" data-block-id=\"860907b\"><style>.stk-860907b .stk-inner-blocks{gap:40px !important;}@media screen and (max-width: 1023px){.stk-860907b .stk-inner-blocks{gap:40px !important;}}@media screen and (max-width: 767px){.stk-860907b .stk-inner-blocks{gap:40px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-6db21f4\" data-block-id=\"6db21f4\"><style>.stk-6db21f4 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:24px !important;width:24px !important;}.stk-6db21f4 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-6db21f4 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fd6921 !important;}<\/style><span class=\"stk--svg-wrapper stk--has-icon2\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-6db21f4\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-6-db-21-f-4-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-6-db-21-f-4-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M96 0C43 0 0 43 0 96V416c0 53 43 96 96 96H384h32c17.7 0 32-14.3 32-32s-14.3-32-32-32V384c17.7 0 32-14.3 32-32V32c0-17.7-14.3-32-32-32H384 96zm0 384H352v64H96c-17.7 0-32-14.3-32-32s14.3-32 32-32zm32-240c0-8.8 7.2-16 16-16H336c8.8 0 16 7.2 16 16s-7.2 16-16 16H144c-8.8 0-16-7.2-16-16zm16 48H336c8.8 0 16 7.2 16 16s-7.2 16-16 16H144c-8.8 0-16-7.2-16-16s7.2-16 16-16z\" \/><\/svg><\/div><div class=\"stk--inner-svg stk--icon-2\" style=\"display:none\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-6db21f4\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-6-db-21-f-4-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-6-db-21-f-4-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M249.6 471.5c10.8 3.8 22.4-4.1 22.4-15.5V78.6c0-4.2-1.6-8.4-5-11C247.4 52 202.4 32 144 32C93.5 32 46.3 45.3 18.1 56.1C6.8 60.5 0 71.7 0 83.8V454.1c0 11.9 12.8 20.2 24.1 16.5C55.6 460.1 105.5 448 144 448c33.9 0 79 14 105.6 23.5zm76.8 0C353 462 398.1 448 432 448c38.5 0 88.4 12.1 119.9 22.6c11.3 3.8 24.1-4.6 24.1-16.5V83.8c0-12.1-6.8-23.3-18.1-27.6C529.7 45.3 482.5 32 432 32c-58.4 0-103.4 20-123 35.6c-3.3 2.6-5 6.8-5 11V456c0 11.4 11.7 19.3 22.4 15.5z\" \/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-045e742\" id=\"contenidos\" data-block-id=\"045e742\"><style>.stk-045e742 .stk-block-heading__text{font-size:18px !important;font-weight:700 !important;font-family:\"Montserrat\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-045e742 .stk-block-heading__text{font-size:18px !important;}}<\/style><p class=\"stk-block-heading__text\">Contenidos<\/p><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-cd51cf6 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"cd51cf6\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-cd51cf6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-cd51cf6-inner-blocks\">\n<p>La microcredencial se estructura en <strong>cuatro partes<\/strong> que permiten avanzar desde los conceptos b\u00e1sicos de ayudas de Estado hasta el an\u00e1lisis aplicado del REF como instrumento de pol\u00edtica econ\u00f3mica:&nbsp;<\/p>\n\n\n\n<p><strong>Parte 1. Entendiendo las ayudas fiscales y el REF<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Las ayudas de Estado y su regulaci\u00f3n.<\/li>\n\n\n\n<li>El REF de Canarias: r\u00e9gimen con ayudas especiales.<\/li>\n\n\n\n<li>Clasificaci\u00f3n de las ayudas del REF: Ayudas a la inversi\u00f3n, al funcionamiento y resto de ayudas.<\/li>\n\n\n\n<li>An\u00e1lisis cr\u00edtico de los principales incentivos del REF.<\/li>\n<\/ul>\n\n\n\n<p><strong>Parte 2. Supervisi\u00f3n, medici\u00f3n y marco de control de las ayudas del REF<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gobernanza multinivel de las ayudas del REF: el papel de Europa y el Estado.<\/li>\n\n\n\n<li>Herramientas de cuantificaci\u00f3n y transparencia: el Modelo 282.<\/li>\n\n\n\n<li>La regla de minimis como mecanismo de simplificaci\u00f3n regulatoria: exenci\u00f3n de notificaci\u00f3n de las ayudas estatales de peque\u00f1a cuant\u00eda.<\/li>\n<\/ul>\n\n\n\n<p><strong>Parte 3. An\u00e1lisis estructural de la econom\u00eda canaria y su relaci\u00f3n con el REF<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estructura productiva de Canarias y condicionantes estructurales.<\/li>\n\n\n\n<li>Din\u00e1micas hist\u00f3ricas de la econom\u00eda canaria.<\/li>\n\n\n\n<li>Desigualdades internas y brechas socioecon\u00f3micas en Canarias.<\/li>\n\n\n\n<li>Comparativa de Canarias en el contexto nacional y europeo.<\/li>\n<\/ul>\n\n\n\n<p><strong>Parte 4. El REF como instrumento de pol\u00edtica econ\u00f3mica: competitividad y cohesi\u00f3n<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pol\u00edtica econ\u00f3mica: objetivos e instrumentos.<\/li>\n\n\n\n<li>Competitividad regional en territorios insulares y ultraperif\u00e9ricos.<\/li>\n\n\n\n<li>Cohesi\u00f3n econ\u00f3mica y social: principios e indicadores.<\/li>\n\n\n\n<li>Evaluaci\u00f3n integrada de la contribuci\u00f3n del REF al desarrollo regional.<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-eb46160 is-style-default\" id=\"metodologia-y-actividades\" data-block-id=\"eb46160\"><style>.stk-eb46160 {margin-bottom:15px !important;}<\/style>\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-cbfaa79 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"cbfaa79\"><style>.stk-cbfaa79 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-cbfaa79-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-cbfaa79-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-343cacc\" data-block-id=\"343cacc\"><style>.stk-343cacc .stk-inner-blocks{gap:40px !important;}@media screen and (max-width: 1023px){.stk-343cacc .stk-inner-blocks{gap:40px !important;}}@media screen and (max-width: 767px){.stk-343cacc .stk-inner-blocks{gap:40px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-a606fb3\" data-block-id=\"a606fb3\"><style>.stk-a606fb3 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:24px !important;width:24px !important;}.stk-a606fb3 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-a606fb3 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fd6921 !important;}<\/style><span class=\"stk--svg-wrapper stk--has-icon2\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-a606fb3\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-606-fb-3-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-606-fb-3-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M471.6 21.7c-21.9-21.9-57.3-21.9-79.2 0L362.3 51.7l97.9 97.9 30.1-30.1c21.9-21.9 21.9-57.3 0-79.2L471.6 21.7zm-299.2 220c-6.1 6.1-10.8 13.6-13.5 21.9l-29.6 88.8c-2.9 8.6-.6 18.1 5.8 24.6s15.9 8.7 24.6 5.8l88.8-29.6c8.2-2.7 15.7-7.4 21.9-13.5L437.7 172.3 339.7 74.3 172.4 241.7zM96 64C43 64 0 107 0 160V416c0 53 43 96 96 96H352c53 0 96-43 96-96V320c0-17.7-14.3-32-32-32s-32 14.3-32 32v96c0 17.7-14.3 32-32 32H96c-17.7 0-32-14.3-32-32V160c0-17.7 14.3-32 32-32h96c17.7 0 32-14.3 32-32s-14.3-32-32-32H96z\" \/><\/svg><\/div><div class=\"stk--inner-svg stk--icon-2\" style=\"display:none\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-a606fb3\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-606-fb-3-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-606-fb-3-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M441 58.9L453.1 71c9.4 9.4 9.4 24.6 0 33.9L424 134.1 377.9 88 407 58.9c9.4-9.4 24.6-9.4 33.9 0zM209.8 256.2L344 121.9 390.1 168 255.8 302.2c-2.9 2.9-6.5 5-10.4 6.1l-58.5 16.7 16.7-58.5c1.1-3.9 3.2-7.5 6.1-10.4zM373.1 25L175.8 222.2c-8.7 8.7-15 19.4-18.3 31.1l-28.6 100c-2.4 8.4-.1 17.4 6.1 23.6s15.2 8.5 23.6 6.1l100-28.6c11.8-3.4 22.5-9.7 31.1-18.3L487 138.9c28.1-28.1 28.1-73.7 0-101.8L474.9 25C446.8-3.1 401.2-3.1 373.1 25zM88 64C39.4 64 0 103.4 0 152V424c0 48.6 39.4 88 88 88H360c48.6 0 88-39.4 88-88V312c0-13.3-10.7-24-24-24s-24 10.7-24 24V424c0 22.1-17.9 40-40 40H88c-22.1 0-40-17.9-40-40V152c0-22.1 17.9-40 40-40H200c13.3 0 24-10.7 24-24s-10.7-24-24-24H88z\" \/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-35720bb\" id=\"metodologia-y-actividades\" data-block-id=\"35720bb\"><style>.stk-35720bb .stk-block-heading__text{font-size:18px !important;font-weight:700 !important;font-family:\"Montserrat\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-35720bb .stk-block-heading__text{font-size:18px !important;}}<\/style><p class=\"stk-block-heading__text\">Metodolog\u00eda y actividades<\/p><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-e67fe82 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"e67fe82\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-e67fe82-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-e67fe82-inner-blocks\">\n<p>Las actividades formativas a desarrollar durante la impartici\u00f3n de la microcredencial ser\u00e1n las siguientes:<\/p>\n\n\n\n<p>\u2022 Clases te\u00f3ricas: sesiones expositivas, explicativas o de demostraci\u00f3n de los contenidos y<\/p>\n\n\n\n<p>conocimientos.<\/p>\n\n\n\n<p>\u2022 Clases pr\u00e1cticas: sesiones de aplicaci\u00f3n pr\u00e1ctica de los contenidos desarrollados en las clases te\u00f3ricas, mediante la resoluci\u00f3n de ejercicios, problemas o supuestos te\u00f3rico-pr\u00e1cticos.<\/p>\n\n\n\n<p>\u2022 Seminarios-Talleres u otras actividades complementarias (foros de debate, simulaciones, &#8230;): sesiones monogr\u00e1ficas en las que se fomenta la participaci\u00f3n del estudiantado. Son supervisadas por el profesorado de la asignatura.<\/p>\n\n\n\n<p>\u2022 Trabajo aut\u00f3nomo: actividad independiente y autorregulada del estudiante a partir de la documentaci\u00f3n y directrices propuestas en la asignatura, preparaci\u00f3n de clases y ex\u00e1menes, elaboraci\u00f3n de memorias finales, informes de pr\u00e1cticas &#8230;<\/p>\n\n\n\n<p>\u2022 Tutor\u00eda (individuales, grupales&#8230;): actividad en la que el profesorado atiende, facilita y orienta a uno o varios estudiantes en el proceso formativo.<\/p>\n\n\n\n<p>\u2022 Evaluaci\u00f3n: realizaci\u00f3n de pruebas de evaluaci\u00f3n continua y ex\u00e1menes finales. Las pruebas ser\u00e1n virtuales y podr\u00e1 desarrollarse de manera escrita, oral o consistir en la ejecuci\u00f3n de pr\u00e1cticas.<\/p>\n\n\n\n<p>Todas las actividades se desarrollar\u00e1n en modalidad virtual, combinando sesiones s\u00edncronas y asincr\u00f3nicas en el campus virtual institucional.<\/p>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-d585e9a is-style-default\" id=\"criterios-evaluacion\" data-block-id=\"d585e9a\"><style>.stk-d585e9a {margin-bottom:35px !important;}<\/style>\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-22a1934 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"22a1934\"><style>.stk-22a1934 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-22a1934-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-22a1934-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-84ea9dc\" data-block-id=\"84ea9dc\"><style>.stk-84ea9dc .stk-inner-blocks{gap:40px !important;}@media screen and (max-width: 1023px){.stk-84ea9dc .stk-inner-blocks{gap:40px !important;}}@media screen and (max-width: 767px){.stk-84ea9dc .stk-inner-blocks{gap:40px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-d6b404e\" data-block-id=\"d6b404e\"><style>.stk-d6b404e .stk--svg-wrapper .stk--inner-svg svg:last-child{height:24px !important;width:24px !important;}.stk-d6b404e .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-d6b404e .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fd6921 !important;}<\/style><span class=\"stk--svg-wrapper stk--has-icon2\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-d6b404e\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-d-6-b-404-e-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-d-6-b-404-e-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM216 336h24V272H216c-13.3 0-24-10.7-24-24s10.7-24 24-24h48c13.3 0 24 10.7 24 24v88h8c13.3 0 24 10.7 24 24s-10.7 24-24 24H216c-13.3 0-24-10.7-24-24s10.7-24 24-24zm40-208a32 32 0 1 1 0 64 32 32 0 1 1 0-64z\" \/><\/svg><\/div><div class=\"stk--inner-svg stk--icon-2\" style=\"display:none\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-d6b404e\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-d-6-b-404-e-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-d-6-b-404-e-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 192 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M48 80a48 48 0 1 1 96 0A48 48 0 1 1 48 80zM0 224c0-17.7 14.3-32 32-32H96c17.7 0 32 14.3 32 32V448h32c17.7 0 32 14.3 32 32s-14.3 32-32 32H32c-17.7 0-32-14.3-32-32s14.3-32 32-32H64V256H32c-17.7 0-32-14.3-32-32z\" \/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4b52ff4\" id=\"criterios-de-evaluacion\" data-block-id=\"4b52ff4\"><style>.stk-4b52ff4 .stk-block-heading__text{font-size:18px !important;font-weight:700 !important;font-family:\"Montserrat\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-4b52ff4 .stk-block-heading__text{font-size:18px !important;}}<\/style><p class=\"stk-block-heading__text\">Criterios de evaluaci\u00f3n<\/p><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8193c31 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"8193c31\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8193c31-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8193c31-inner-blocks\">\n<ul class=\"wp-block-list\">\n<li>La evaluaci\u00f3n es continua y se realiza \u00edntegramente en modalidad virtual, basada en:&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pruebas objetivas. Cuestionarios tipo test (verdadero\/falso, elecci\u00f3n m\u00faltiple, completar, ordenar, etc.)<\/li>\n\n\n\n<li>Pruebas de respuesta corta<\/li>\n\n\n\n<li>Resoluci\u00f3n de casos, ejercicios y problemas<\/li>\n\n\n\n<li>Asistencia, participaci\u00f3n o actitud<\/li>\n\n\n\n<li>Trabajos e informes escritos<\/li>\n<\/ul>\n\n\n\n<p>La ponderaci\u00f3n de cada tipo de prueba se detallar\u00e1 en la gu\u00eda docente al inicio del curso.<\/p>\n<\/div><\/div><\/div>\n<\/details>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4cb92f3\" data-v=\"4\" data-block-id=\"4cb92f3\"><style>@media screen and (min-width: 768px){.stk-4cb92f3 {flex:var(--stk-flex-grow, 1) 1 calc(50% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4cb92f3-container stk--no-background stk--no-padding\"><div class=\"has-text-align-left stk-block-content stk-inner-blocks stk-4cb92f3-inner-blocks\">\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-3ee4b85 stk-block-background\" data-block-id=\"3ee4b85\"><style>.stk-3ee4b85 {background-color:#f4f4f4 !important;margin-bottom:50px !important;}.stk-3ee4b85:before{background-color:#f4f4f4 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-3ee4b85-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8de1e02\" data-v=\"4\" data-block-id=\"8de1e02\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8de1e02-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8de1e02-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ccb61fc\" id=\"informacion-general\" data-block-id=\"ccb61fc\"><style>.stk-ccb61fc .stk-block-heading__text{color:#fd6921 !important;}<\/style><h2 class=\"stk-block-heading__text has-text-color\">Informaci\u00f3n general<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6b7fba9\" data-block-id=\"6b7fba9\"><style>.stk-6b7fba9 {margin-bottom:6px !important;}<\/style><p class=\"stk-block-text__text\"><strong>Cr\u00e9ditos:<\/strong> 2 ECTS<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6317692\" data-block-id=\"6317692\"><style>.stk-6317692 {margin-bottom:6px !important;}<\/style><p class=\"stk-block-text__text\"><strong>Duraci\u00f3n:<\/strong> 29\/03\/2027-08\/04\/2027<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ba8c994\" data-block-id=\"ba8c994\"><style>.stk-ba8c994 {margin-bottom:6px !important;}<\/style><p class=\"stk-block-text__text\"><strong>Modalidad de ense\u00f1anza:<\/strong> Campus virtual y sesiones s\u00edncronas de lunes a jueves en horario de 17:00 a 19:30h.<\/p><\/div>\n\n\n\n<p>La asistencia podr\u00e1 evaluarse hasta un m\u00e1ximo del 20% de las sesiones programadas, sin ser obligatoria para superar la microcredencial. Todas las sesiones s\u00edncronas ser\u00e1n grabadas y estar\u00e1n disponibles en el aula virtual.Virtual<\/p>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b6f5ecf\" data-block-id=\"b6f5ecf\"><p class=\"stk-block-text__text\"><strong>Lugar de impartici\u00f3n:<\/strong> Campus Virtual de la Universidad de La Laguna<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-bc2d4d9 stk-block-background\" id=\"matricula\" data-block-id=\"bc2d4d9\"><style>.stk-bc2d4d9 {background-color:#f4f4f4 !important;padding-right:12% !important;padding-left:12% !important;margin-bottom:50px !important;}.stk-bc2d4d9:before{background-color:#f4f4f4 !important;}.stk-bc2d4d9-column{--stk-column-gap:var(--stk--preset--spacing--60, 2.25rem) !important;}@media screen and (max-width: 767px){.stk-bc2d4d9 {padding-right:5% !important;padding-left:5% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-bc2d4d9-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-aaf46cf\" data-v=\"4\" data-block-id=\"aaf46cf\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-aaf46cf-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-aaf46cf-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-4a6dbf6\" data-block-id=\"4a6dbf6\"><style>.stk-4a6dbf6 {margin-bottom:10px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-icon stk-block-icon has-text-align-left stk-block stk-1943f0f\" data-block-id=\"1943f0f\"><style>.stk-1943f0f .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-1943f0f .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fd6921 !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-1943f0f\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-1943-f-0-f-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-1943-f-0-f-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M312 24V34.5c6.4 1.2 12.6 2.7 18.2 4.2c12.8 3.4 20.4 16.6 17 29.4s-16.6 20.4-29.4 17c-10.9-2.9-21.1-4.9-30.2-5c-7.3-.1-14.7 1.7-19.4 4.4c-2.1 1.3-3.1 2.4-3.5 3c-.3 .5-.7 1.2-.7 2.8c0 .3 0 .5 0 .6c.2 .2 .9 1.2 3.3 2.6c5.8 3.5 14.4 6.2 27.4 10.1l.9 .3c11.1 3.3 25.9 7.8 37.9 15.3c13.7 8.6 26.1 22.9 26.4 44.9c.3 22.5-11.4 38.9-26.7 48.5c-6.7 4.1-13.9 7-21.3 8.8V232c0 13.3-10.7 24-24 24s-24-10.7-24-24V220.6c-9.5-2.3-18.2-5.3-25.6-7.8c-2.1-.7-4.1-1.4-6-2c-12.6-4.2-19.4-17.8-15.2-30.4s17.8-19.4 30.4-15.2c2.6 .9 5 1.7 7.3 2.5c13.6 4.6 23.4 7.9 33.9 8.3c8 .3 15.1-1.6 19.2-4.1c1.9-1.2 2.8-2.2 3.2-2.9c.4-.6 .9-1.8 .8-4.1l0-.2c0-1 0-2.1-4-4.6c-5.7-3.6-14.3-6.4-27.1-10.3l-1.9-.6c-10.8-3.2-25-7.5-36.4-14.4c-13.5-8.1-26.5-22-26.6-44.1c-.1-22.9 12.9-38.6 27.7-47.4c6.4-3.8 13.3-6.4 20.2-8.2V24c0-13.3 10.7-24 24-24s24 10.7 24 24zM568.2 336.3c13.1 17.8 9.3 42.8-8.5 55.9L433.1 485.5c-23.4 17.2-51.6 26.5-80.7 26.5H192 32c-17.7 0-32-14.3-32-32V416c0-17.7 14.3-32 32-32H68.8l44.9-36c22.7-18.2 50.9-28 80-28H272h16 64c17.7 0 32 14.3 32 32s-14.3 32-32 32H288 272c-8.8 0-16 7.2-16 16s7.2 16 16 16H392.6l119.7-88.2c17.8-13.1 42.8-9.3 55.9 8.5zM193.6 384l0 0-.9 0c.3 0 .6 0 .9 0z\" \/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4034cc0\" id=\"matricula-50-00-\u20ac\" data-block-id=\"4034cc0\"><style>.stk-4034cc0 .stk-block-heading__text{color:#fd6921 !important;}<\/style><h2 class=\"stk-block-heading__text has-text-color\">Matr\u00edcula: 50,00\u20ac<\/h2><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-2c7fd56\" id=\"valorado-en-222-00-\u20ac\" data-block-id=\"2c7fd56\"><style>.stk-2c7fd56 .stk-block-heading__text{color:#333333 !important;}<\/style><h3 class=\"stk-block-heading__text has-text-color\">Valorado en 222,00\u20ac<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-499e036\" data-block-id=\"499e036\"><style>.stk-499e036 .stk-block-button, .stk-499e036 .stk-block-icon-button{flex:1 0 0% !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-f6ba549\" data-block-id=\"f6ba549\"><style>.stk-f6ba549 .stk-button{background:#fd6921 !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/sede.fg.ull.es\/es\/curso\/detalle?code=a26030126&amp;name=delimitacion-y-control-de-las-ayudas-del-ref-y-analisis-de-su-contribucion-al-desarrollo-de-canarias \" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\" rel=\"noopener\"><span class=\"stk-button__inner-text\">Inscripci\u00f3n<\/span><\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-d374209\" data-block-id=\"d374209\"><style>.stk-d374209 .stk-block-button, .stk-d374209 .stk-block-icon-button{flex:1 0 0% !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-253965d\" data-block-id=\"253965d\"><style>.stk-253965d .stk-button{background:#333333 !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/share.hsforms.com\/1RPwF2gFzR6asbIBP3yxJqAc29k2\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\" rel=\"noopener\"><span class=\"stk-button__inner-text\">M\u00e1s info y ayuda a la inscripci\u00f3n<\/span><\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2272359\" data-block-id=\"2272359\"><p class=\"stk-block-text__text\">Tarifa bonificada por la ayuda del Comisionado del R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias, dirigida a fomentar la participaci\u00f3n en acciones formativas sobre el REF impartidas por la Universidad de La Laguna y la Universidad de Las Palmas de Gran Canaria, destinada a cubrir parcialmente el coste de impartici\u00f3n de la microcredencial.<\/p><\/div>\n\n\n\n<p>Esta microcredencial&nbsp;forma parte del <strong>Certificado Interuniversitario de Formaci\u00f3n Espec\u00edfica en R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias (REF)<\/strong>. Para obtener el t\u00edtulo, ser\u00e1 necesario inscribirse y superar las microcredenciales que sumen, al menos, 15 cr\u00e9ditos ECTS.<\/p>\n\n\n\n<p>Microcredenciales <strong>obligatorias<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fiscalidad diferenciada: Canarias como RUP y otros reg\u00edmenes especiales (2 ECTS). Fechas: 12\/04\/2027\u201322\/04\/2027.<\/li>\n\n\n\n<li>Tributaci\u00f3n indirecta y la financiaci\u00f3n de las haciendas territoriales de Canarias: IGIC, AIEM y otros impuestos propios (3 ECTS). Fechas: 01\/03\/2027\u201318\/03\/2027.<\/li>\n\n\n\n<li>Reserva para Inversiones en Canarias: interpretaci\u00f3n normativa y planificaci\u00f3n fiscal (3 ECTS). Fechas: 16\/11\/2026\u201311\/12\/2026.<\/li>\n\n\n\n<li>La Zona Especial Canaria, Deducciones y Bonificaciones del REF: interpretaci\u00f3n normativa y planificaci\u00f3n fiscal (3 ECTS). Fechas: 18\/01\/2027\u201304\/02\/2027.<\/li>\n\n\n\n<li>Fuero canario: contenido legal del REF y sus medidas econ\u00f3micas (2 ECTS). Fechas: pr\u00f3ximamente, en 2027.<\/li>\n<\/ul>\n\n\n\n<p>Microcredenciales <strong>optativas (deber\u00e1 cursar al menos una de las dos)<\/strong>:<\/p>\n\n\n\n<p>Did\u00e1ctica del REF para la educaci\u00f3n no universitaria (2 ECTS). Fechas: 10\/05\/2027\u201320\/05\/2027.<\/p>\n\n\n\n<p>Delimitaci\u00f3n y control de las ayudas del REF y an\u00e1lisis de su contribuci\u00f3n al desarrollo de Canarias (2 ECTS). Fechas: 29\/03\/2027\u201308\/04\/2027.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-6f11dd8\" data-block-id=\"6f11dd8\"><style>.stk-6f11dd8 .stk--block-align-6f11dd8{align-items:center !important;}.stk-6f11dd8 {box-shadow:0px 0px 10px 8px #f4f4f4 !important;padding-top:5% !important;padding-right:5% !important;padding-bottom:5% !important;padding-left:5% !important;margin-bottom:50px !important;}.stk-6f11dd8-column{--stk-column-gap:35px !important;}@media screen and (max-width: 767px){.stk-6f11dd8 {padding-right:5% !important;padding-left:5% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-6f11dd8 stk-block-content stk-content-align stk-6f11dd8-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3a306da\" data-v=\"4\" data-block-id=\"3a306da\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3a306da-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3a306da-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label aligncenter stk-block-icon-label stk-block stk-6f742e0\" id=\"strong-flexibilidad-strong\" data-block-id=\"6f742e0\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-icon stk-block-icon has-text-align-left stk-block stk-fabbc9a\" data-block-id=\"fabbc9a\"><style>.stk-fabbc9a .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-fabbc9a .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fd6921 !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-fabbc9a\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-fabbc-9-a-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-fabbc-9-a-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M464 256A208 208 0 1 1 48 256a208 208 0 1 1 416 0zM0 256a256 256 0 1 0 512 0A256 256 0 1 0 0 256zM232 120V256c0 8 4 15.5 10.7 20l96 64c11 7.4 25.9 4.4 33.3-6.7s4.4-25.9-6.7-33.3L280 243.2V120c0-13.3-10.7-24-24-24s-24 10.7-24 24z\" \/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-e357f4b\" id=\"strong-flexibilidad-strong\" data-block-id=\"e357f4b\"><style>.stk-e357f4b .stk-block-heading__text{font-size:16px !important;color:#fd6921 !important;}@media screen and (max-width: 1023px){.stk-e357f4b .stk-block-heading__text{font-size:16px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color\"><strong>Flexibilidad<\/strong><\/h4><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-921bc2d\" data-block-id=\"921bc2d\"><p class=\"stk-block-text__text\">De corta duraci\u00f3n y en diversas modalidades (presencial, online o h\u00edbrida). Ideal para aprender sin interrumpir tu vida profesional.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-c466dd9\" data-block-id=\"c466dd9\"><style>.stk-c466dd9 .stk--block-align-c466dd9{align-items:center !important;}.stk-c466dd9 {box-shadow:0px 0px 10px 8px #f4f4f4 !important;padding-top:5% !important;padding-right:5% !important;padding-bottom:5% !important;padding-left:5% !important;margin-bottom:50px !important;}.stk-c466dd9-column{--stk-column-gap:35px !important;}@media screen and (max-width: 767px){.stk-c466dd9 {padding-right:5% !important;padding-left:5% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-c466dd9 stk-block-content stk-content-align stk-c466dd9-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4002da8\" data-v=\"4\" data-block-id=\"4002da8\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4002da8-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4002da8-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label aligncenter stk-block-icon-label stk-block stk-5d57d9b\" id=\"strong-empleabilidad-strong\" data-block-id=\"5d57d9b\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-icon stk-block-icon has-text-align-left stk-block stk-90ccf77\" data-block-id=\"90ccf77\"><style>.stk-90ccf77 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-90ccf77 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fd6921 !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-90ccf77\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-90-ccf-77-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-90-ccf-77-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M156.6 384.9L125.7 354c-8.5-8.5-11.5-20.8-7.7-32.2c3-8.9 7-20.5 11.8-33.8L24 288c-8.6 0-16.6-4.6-20.9-12.1s-4.2-16.7 .2-24.1l52.5-88.5c13-21.9 36.5-35.3 61.9-35.3l82.3 0c2.4-4 4.8-7.7 7.2-11.3C289.1-4.1 411.1-8.1 483.9 5.3c11.6 2.1 20.6 11.2 22.8 22.8c13.4 72.9 9.3 194.8-111.4 276.7c-3.5 2.4-7.3 4.8-11.3 7.2v82.3c0 25.4-13.4 49-35.3 61.9l-88.5 52.5c-7.4 4.4-16.6 4.5-24.1 .2s-12.1-12.2-12.1-20.9V380.8c-14.1 4.9-26.4 8.9-35.7 11.9c-11.2 3.6-23.4 .5-31.8-7.8zM384 168a40 40 0 1 0 0-80 40 40 0 1 0 0 80z\" \/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-89bd60a\" id=\"strong-empleabilidad-strong\" data-block-id=\"89bd60a\"><style>.stk-89bd60a .stk-block-heading__text{font-size:16px !important;color:#fd6921 !important;}@media screen and (max-width: 1023px){.stk-89bd60a .stk-block-heading__text{font-size:16px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color\"><strong>Empleabilidad<\/strong><\/h4><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cf25970\" data-block-id=\"cf25970\"><p class=\"stk-block-text__text\">Contenidos creados e impartidos por profesionales y expertos en la materia, pensando en su aplicaci\u00f3n inmediata.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-a57c11d\" data-block-id=\"a57c11d\"><style>.stk-a57c11d .stk--block-align-a57c11d{align-items:center !important;}.stk-a57c11d {box-shadow:0px 0px 10px 8px #f4f4f4 !important;padding-top:5% !important;padding-right:5% !important;padding-bottom:5% !important;padding-left:5% !important;margin-bottom:15px !important;}.stk-a57c11d-column{--stk-column-gap:35px !important;}@media screen and (max-width: 767px){.stk-a57c11d {padding-right:5% !important;padding-left:5% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-a57c11d stk-block-content stk-content-align stk-a57c11d-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3bfecfc\" data-v=\"4\" data-block-id=\"3bfecfc\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3bfecfc-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3bfecfc-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label aligncenter stk-block-icon-label stk-block stk-420b283\" id=\"strong-certificacion-strong\" data-block-id=\"420b283\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-icon stk-block-icon has-text-align-left stk-block stk-18f8001\" data-block-id=\"18f8001\"><style>.stk-18f8001 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-18f8001 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fd6921 !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-18f8001\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-18-f-8001-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-18-f-8001-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 384 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M64 0C28.7 0 0 28.7 0 64V448c0 35.3 28.7 64 64 64H320c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64H64zm96 320h64c44.2 0 80 35.8 80 80c0 8.8-7.2 16-16 16H96c-8.8 0-16-7.2-16-16c0-44.2 35.8-80 80-80zm-32-96a64 64 0 1 1 128 0 64 64 0 1 1 -128 0zM144 64h96c8.8 0 16 7.2 16 16s-7.2 16-16 16H144c-8.8 0-16-7.2-16-16s7.2-16 16-16z\" \/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-2aede23\" id=\"strong-certificacion-strong\" data-block-id=\"2aede23\"><style>.stk-2aede23 .stk-block-heading__text{font-size:16px !important;color:#fd6921 !important;}@media screen and (max-width: 1023px){.stk-2aede23 .stk-block-heading__text{font-size:16px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color\"><strong>Certificaci\u00f3n<\/strong><\/h4><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7a2805a\" data-block-id=\"7a2805a\"><p class=\"stk-block-text__text\">Avalado por la Universidad de La Laguna. Recibir\u00e1s un certificado oficial ECTS, v\u00e1lido en el Espacio Europeo de Educaci\u00f3n Superior.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-5374452\" id=\"comparte-esta-microcredencial\" data-block-id=\"5374452\"><style>.stk-5374452 {padding-right:12% !important;padding-left:12% !important;margin-bottom:50px !important;}.stk-5374452-column{--stk-column-gap:var(--stk--preset--spacing--60, 2.25rem) !important;}@media screen and (max-width: 767px){.stk-5374452 {padding-right:5% !important;padding-left:5% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-5374452-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-335769f\" data-v=\"4\" data-block-id=\"335769f\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-335769f-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-335769f-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-831cb3a\" id=\"equipo-docente\" data-block-id=\"831cb3a\"><style>.stk-831cb3a .stk-block-heading__text{color:#fd6921 !important;}<\/style><h2 class=\"stk-block-heading__text has-text-color\">Equipo docente<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-eb91c80\" data-block-id=\"eb91c80\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-eb91c80-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-0fb7fe0\" data-v=\"4\" data-block-id=\"0fb7fe0\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-0fb7fe0-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-0fb7fe0-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-e5f65e9\" data-block-id=\"e5f65e9\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-e5f65e9-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-faac7b5\" data-v=\"4\" data-block-id=\"faac7b5\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-faac7b5-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-faac7b5-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-315eeab\" data-block-id=\"315eeab\"><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-3941\" src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited.jpg\" width=\"1920\" height=\"1920\" srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited.jpg 1920w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-300x300.jpg 300w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-1024x1024.jpg 1024w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-150x150.jpg 150w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-768x768.jpg 768w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-1536x1536.jpg 1536w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-12x12.jpg 12w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-200x200.jpg 200w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-600x600.jpg 600w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-375x375.jpg 375w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-750x750.jpg 750w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-1140x1140.jpg 1140w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Olga-Gonzalez-Morales-Micro-VI_edited-50x50.jpg 50w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-1cd0453\" data-v=\"4\" data-block-id=\"1cd0453\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-1cd0453-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-1cd0453-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-6d0434b\" data-block-id=\"6d0434b\"><style>.stk-6d0434b {border-color:#dfdad1 !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:12px !important;padding-right:12px !important;padding-bottom:12px !important;padding-left:12px !important;margin-bottom:12px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1ab66f1\" id=\"maria-olga-gonzalez-morales\" data-block-id=\"1ab66f1\"><style>.stk-1ab66f1 .stk-block-heading__text{color:#000000 !important;font-weight:600 !important;font-family:\"Montserrat\", Sans-serif !important;}@media screen and (max-width: 767px){.stk-1ab66f1 .stk-block-heading__text{font-size:15px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color\">Mar\u00eda Olga Gonz\u00e1lez Morales<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon has-text-align-left stk-block stk-f74aa05\" data-block-id=\"f74aa05\"><style>@media screen and (max-width: 767px){.stk-f74aa05 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:20px !important;width:20px !important;}}<\/style><a class=\"stk-link\" href=\"https:\/\/portalciencia.ull.es\/investigadores\/82168\/detalle\" target=\"_blank\" rel=\"noopener\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-f74aa05\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-f-74-aa-05-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-f-74-aa-05-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg class=\"ugb-custom-icon\" viewBox=\"0 0 64 64\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" width=\"32\" height=\"32\">\n  <circle cx=\"32\" cy=\"32\" r=\"32\" fill=\"#FD6921\" \/>\n  <path d=\"M26 22h16v16h-6v-7.17L24.83 42 22 39.17 33.17 28H26v-6z\" fill=\"#FFFFFF\" \/>\n<\/svg><\/div><\/span><\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f6ae997\" data-block-id=\"f6ae997\"><p class=\"stk-block-text__text\">Profesora Titular de Universidad. Coordinadora del Grupo de Investigaci\u00f3n PpyDER&nbsp;(Pol\u00edticas P\u00fablicas y Desarrollo Regional). Secretaria de ISTUR (Instituto Universitario de Investigaci\u00f3n Social y Turismo). <\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-1242881\" data-v=\"4\" data-block-id=\"1242881\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-1242881-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-1242881-inner-blocks\">\n<div class=\"wp-block-stackable-image-box stk-block-image-box stk-hover-parent stk-block stk-ba415bd\" data-block-id=\"ba415bd\"><div class=\"stk-block-content stk-inner-blocks has-text-align-center stk-row stk-block-image-box__content\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-19a19c1\" data-block-id=\"19a19c1\"><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-3976\" src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1.jpg\" width=\"1241\" height=\"1384\" srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1.jpg 1241w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1-269x300.jpg 269w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1-918x1024.jpg 918w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1-768x856.jpg 768w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1-11x12.jpg 11w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1-200x223.jpg 200w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1-375x418.jpg 375w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1-750x836.jpg 750w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/foto-alvaro-1-1140x1271.jpg 1140w\" sizes=\"auto, (max-width: 1241px) 100vw, 1241px\" \/><\/span><\/figure><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6584a24\" data-v=\"4\" data-block-id=\"6584a24\"><style>.stk-6584a24 {align-items:center !important;display:flex !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6584a24-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6584a24-inner-blocks\"><\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-335053d\" data-v=\"4\" data-block-id=\"335053d\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-335053d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-335053d-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-bde1d42\" data-block-id=\"bde1d42\"><style>.stk-bde1d42 {border-color:#dfdad1 !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:12px !important;padding-right:12px !important;padding-bottom:12px !important;padding-left:12px !important;margin-bottom:12px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f6a0560\" id=\"alvaro-gonzalez-lorente\" data-block-id=\"f6a0560\"><style>.stk-f6a0560 .stk-block-heading__text{color:#000000 !important;font-weight:600 !important;font-family:\"Montserrat\", Sans-serif !important;}@media screen and (max-width: 767px){.stk-f6a0560 .stk-block-heading__text{font-size:15px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color\">\u00c1lvaro Gonz\u00e1lez Lorente<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon has-text-align-left stk-block stk-443ba7c\" data-block-id=\"443ba7c\"><style>@media screen and (max-width: 767px){.stk-443ba7c .stk--svg-wrapper .stk--inner-svg svg:last-child{height:20px !important;width:20px !important;}}<\/style><a class=\"stk-link\" href=\"https:\/\/portalciencia.ull.es\/investigadores\/80953\/detalle\" target=\"_blank\" rel=\"noopener\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-443ba7c\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-443-ba-7-c-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-443-ba-7-c-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg class=\"ugb-custom-icon\" viewBox=\"0 0 64 64\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" width=\"32\" height=\"32\">\n  <circle cx=\"32\" cy=\"32\" r=\"32\" fill=\"#FD6921\" \/>\n  <path d=\"M26 22h16v16h-6v-7.17L24.83 42 22 39.17 33.17 28H26v-6z\" fill=\"#FFFFFF\" \/>\n<\/svg><\/div><\/span><\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8522049\" data-block-id=\"8522049\"><p class=\"stk-block-text__text\">Profesor Contratado Doctor de la Universidad de La Laguna desde 1989. Especialista en derecho tributario. Autor\/coautor de m\u00faltiples libros, cap\u00edtulos de libros, art\u00edculos cient\u00edficos. Amplia experiencia cient\u00edfica internacional.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-1f562b1\" id=\"comparte-esta-microcredencial\" data-block-id=\"1f562b1\"><style>.stk-1f562b1 {padding-right:12% !important;padding-left:12% !important;margin-bottom:50px !important;}.stk-1f562b1-column{--stk-column-gap:var(--stk--preset--spacing--60, 2.25rem) !important;}@media screen and (max-width: 767px){.stk-1f562b1 {padding-right:5% !important;padding-left:5% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-1f562b1-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-eb56efe\" data-v=\"4\" data-block-id=\"eb56efe\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-eb56efe-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-eb56efe-inner-blocks\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"98\" src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-1024x98.png\" alt=\"\" class=\"wp-image-7147\" srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-1024x98.png 1024w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-300x29.png 300w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-768x73.png 768w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-1536x146.png 1536w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-2048x195.png 2048w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-18x2.png 18w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-200x19.png 200w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-375x36.png 375w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-750x71.png 750w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF-1140x109.png 1140w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignwide stk-block-columns stk-block stk-c7ca28a\" id=\"comparte-esta-microcredencial\" data-block-id=\"c7ca28a\"><style>.stk-c7ca28a {padding-right:12% !important;padding-left:12% !important;}.stk-c7ca28a-column{--stk-column-gap:var(--stk--preset--spacing--60, 2.25rem) !important;}@media screen and (max-width: 767px){.stk-c7ca28a {padding-right:5% !important;padding-left:5% !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-c7ca28a-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-64303b6\" data-v=\"4\" data-block-id=\"64303b6\"><style>.stk-64303b6 {align-self:center !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-64303b6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-64303b6-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f56551f\" id=\"comparte-esta-microcredencial\" data-block-id=\"f56551f\"><style>.stk-f56551f .stk-block-heading__text{color:#0f0e17 !important;}<\/style><h2 class=\"stk-block-heading__text has-text-color\">Comparte esta microcredencial<\/h2><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d382740\" data-v=\"4\" data-block-id=\"d382740\"><style>.stk-d382740 {align-self:center !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d382740-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk-block-content stk-inner-blocks stk-d382740-inner-blocks\"><div class=\"row\">\n<div class=\"col-md-5 col-12 ms-auto text-end rrss\"> <!-- Alineado a la derecha, ocupa todo en m\u00f3vil --><br \/>\n        <!-- Botones de compartir --><br \/>\n        <a href=\"#\" onclick=\"shareFacebook()\" title=\"Compartir en Facebook\" class=\"share-btn\"><br \/>\n            <i class=\"fab fa-facebook-f\"><\/i><br \/>\n        <\/a><br \/>\n        <a href=\"#\" onclick=\"shareLinkedIn()\" title=\"Compartir en LinkedIn\" class=\"share-btn\"><br \/>\n            <i class=\"fab fa-linkedin-in\"><\/i><br \/>\n        <\/a><br \/>\n        <a href=\"#\" onclick=\"shareTelegram()\" title=\"Compartir en Telegram\" class=\"share-btn\"><br \/>\n            <i class=\"fab fa-telegram-plane\"><\/i><br \/>\n        <\/a><br \/>\n        <a href=\"#\" onclick=\"shareWhatsApp()\" title=\"Compartir en WhatsApp\" class=\"share-btn\"><br \/>\n            <i class=\"fab fa-whatsapp\"><\/i><br \/>\n        <\/a><br \/>\n        <a href=\"#\" onclick=\"shareByEmail(); return false;\" title=\"Compartir por email\" class=\"share-btn\"><br \/>\n            <i class=\"fas fa-envelope\"><\/i><br \/>\n        <\/a>\n    <\/div>\n<\/div>\n\n<\/div><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Presentation Academic Program Teaching Staff Enrollment Presentation Academic Program Teaching Staff Enrollment Delimitation and control of REF aid and analysis of its contribution to the development of the Canary Islands General description This micro-credential enables students to analyze, interpret and apply in an integrated manner the fiscal and economic regulations of the Economic and Fiscal Regime of\u2026<\/p>","protected":false},"author":28,"featured_media":3870,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"templates\/template-frontpage.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3896","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Delimitaci\u00f3n y control de las ayudas del REF y an\u00e1lisis de su contribuci\u00f3n al desarrollo de Canarias - Formaci\u00f3n Permanente<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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