{"id":3881,"date":"2026-03-04T15:31:30","date_gmt":"2026-03-04T15:31:30","guid":{"rendered":"https:\/\/www.ull.es\/formacion-permanente\/?p=3881"},"modified":"2026-11-03T09:49:11","modified_gmt":"2026-11-03T09:49:11","slug":"tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios","status":"publish","type":"post","link":"https:\/\/www.ull.es\/formacion-permanente\/fr\/blog\/tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\/","title":{"rendered":"Fiscalit\u00e9 indirecte et financement des tr\u00e9soreries territoriales des \u00eeles Canaries\u00a0: IGIC, AIEM et autres imp\u00f4ts propres"},"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 alignfull\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-1d1764d\" data-v=\"4\" data-block-id=\"1d1764d\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-1d1764d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-1d1764d-inner-blocks\"><style id=\"depicter-202-inline-pre-css\">\n\n.depicter-202:not(.depicter-ready){\n\theight:450px;\n}\n\n\/***** Tablet *****\/\n@media screen and (max-width: 1024px){\n\n.depicter-202:not(.depicter-ready){\n\theight:700px;\n}\n\n}\n\/***** Mobile *****\/\n@media screen and (max-width: 767px){\n\n.depicter-202:not(.depicter-ready){\n\theight:450px;\n}\n\n}\n<\/style>\n<div id=\"depicter-202\" class=\"depicter depicter-document depicter-revert depicter-202 depicter-layout-fullwidth\">\n\n<div class=\"depicter-loading-container depicter-loading dotFlashing-dark\"><div class=\"depicter-loading-dark depicter-dot-flashing\">\n   <span><\/span>\n   <span><\/span>\n   <span><\/span>\n<\/div>\n<\/div>\n<div id=\"depicter-202-section-1\" class=\"depicter-section depicter-202-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\/Headers_microcredenciales_2026_Generico_4_1-768x248.jpg, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Headers_microcredenciales_2026_Generico_4_1.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\/Headers_microcredenciales_2026_Generico_4_1.jpg, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Headers_microcredenciales_2026_Generico_4_1-1920x620.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\/Headers_microcredenciales_2026_Generico_4_1.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-202-element-5\" class=\"depicter-element depicter-layer depicter-202-element-5\" data-type=\"text\" data-wrap=\"true\" data-name=\"Text 2\" data-local-id=\"element-5\" data-offset=\"x:-58px;y:57px;origin:tl\" data-tablet-offset=\"x:49px;y:170px;origin:tl\" data-mobile-offset=\"x:-1px;y:105px;origin:tl\" data-width=\"1316px,926px,361px\" data-height=\"auto,auto,auto\" data-responsive-scale=\"true,,\">Tributaci\u00f3n indirecta y la financiaci\u00f3n de las haciendas territoriales de Canarias: IGIC, AIEM y otros impuestos propios<br><\/h1>\n\n<div id=\"depicter-202-element-10\" class=\"depicter-element depicter-layer depicter-202-element-10\" data-type=\"shape\" data-wrap=\"true\" data-name=\"Shape 1\" data-local-id=\"element-10\" data-offset=\"x:-58px;y:402px;origin:tl\" data-tablet-offset=\"x:49px;y:543px;origin:tl\" data-mobile-offset=\"x:0px;y:337px;origin:tl\" data-width=\"1301px,886px,351px\" 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 = 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!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\" 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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\/tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\/#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\/tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\/#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\/tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\/#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\/tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\/#tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\/\" 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\/tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\/#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\/tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\/#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\/tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\/#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=\"strong-tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios-strong\" data-block-id=\"7db7207\"><style>.stk-7db7207 .stk-block-heading__text{color:#fd6921 !important;}<\/style><h2 class=\"stk-block-heading__text has-text-color\"><strong>Tributaci\u00f3n indirecta y la financiaci\u00f3n de las haciendas territoriales de Canarias: IGIC, AIEM y otros impuestos propios<\/strong><\/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 proporciona conocimientos estructurados y aplicados sobre el sistema tributario canario y el papel de los impuestos en la financiaci\u00f3n de los servicios p\u00fablicos. Presta especial atenci\u00f3n al IGIC, al AIEM y a otros tributos propios de Canarias, desarrollando la capacidad de analizar, interpretar y aplicar la normativa tributaria en contextos administrativos y profesionales, desde un enfoque riguroso y accesible propio del nivel MECES 2.<br>Esta Microcredencial es interuniversitaria entre la ULL y la ULPGC<\/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><strong>Objetivo general:<\/strong><\/p>\n\n\n\n<p>Proporcionar conocimientos estructurados y aplicados sobre el sistema tributario canario, as\u00ed como sobre el papel de los impuestos en la financiaci\u00f3n de los servicios p\u00fablicos, con especial atenci\u00f3n al IGIC, el AIEM y otros tributos propios de Canarias, desarrollando la capacidad de analizar, interpretar y aplicar la normativa tributaria en contextos administrativos y profesionales, mediante un enfoque riguroso y accesible propio del nivel MECES 2.<\/p>\n\n\n\n<p><strong>Objetivos espec\u00edficos:<\/strong><\/p>\n\n\n\n<p>IGIC, el AIEM y otros impuestos propios<\/p>\n\n\n\n<p>a) Identificar y analizar los elementos esenciales del IGIC (hecho imponible, sujeto pasivo, exenciones, tipos impositivos), interpretando su aplicaci\u00f3n en contextos de gesti\u00f3n administrativa y distinguiendo con rigor entre exenci\u00f3n y no sujeci\u00f3n.<\/p>\n\n\n\n<p>b) Calcular y verificar la base imponible y la cuota del IGIC en operaciones comerciales aplicando de forma razonada los tipos impositivos reducidos y generales establecidos en la normativa canaria.<\/p>\n\n\n\n<p>c) Interpretar y evaluar los requisitos formales obligatorios en materia de facturaci\u00f3n, presentaci\u00f3n de declaraciones y liquidaci\u00f3n del impuesto, detectando incidencias frecuentes y proponiendo correcciones fundamentadas.<\/p>\n\n\n\n<p>d) Aplicar de forma contextualizada la normativa del IGIC en supuestos reales o simulados de importaci\u00f3n, exenci\u00f3n o tipos diferenciados, adoptando decisiones coherentes con el marco territorial y normativo de Canarias.<\/p>\n\n\n\n<p>e) Comunicar y justificar t\u00e9cnicamente los resultados de una liquidaci\u00f3n del IGIC, elaborando informes estructurados que integren c\u00e1lculos, referencia normativa y recomendaciones operativas.<\/p>\n\n\n\n<p>f) Analizar las caracter\u00edsticas del AIEM y de los tributos propios de Canarias, explicando su justificaci\u00f3n econ\u00f3mica, su funcionamiento y su aplicaci\u00f3n pr\u00e1ctica en el contexto econ\u00f3mico insular.<\/p>\n\n\n\n<p>g) Describir y contextualizar otros impuestos propios de Canarias, en particular el Impuesto especial sobre combustibles derivados del petr\u00f3leo y el Impuesto sobre las labores del tabaco, valorando su funci\u00f3n recaudatoria y regulatoria. Sistema tributario y la financiaci\u00f3n de las haciendas territoriales canarias<br><strong><br>Sistema tributario y la financiaci\u00f3n de las haciendas territoriales canarias<\/strong><\/p>\n\n\n\n<p>h) Comprender y analizar la finalidad de los impuestos, identificando y relacionando los principales servicios p\u00fablicos que se financian a trav\u00e9s de ellos (educaci\u00f3n, sanidad, pol\u00edticas sociales), incidiendo en su funci\u00f3n redistributiva y de cohesi\u00f3n social.<\/p>\n\n\n\n<p>i) Diferenciar y clasificar los principales tipos de impuestos, analizando la distinci\u00f3n entre impuestos directos, como el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) o el Impuesto sobre Sociedades, e indirectos, como el Impuesto sobre el Valor A\u00f1adido (IVA) o el Impuesto General Indirecto Canario (IGIC), as\u00ed como reconociendo y contextualizando otras figuras relevantes como el Impuesto sobre Transmisiones Patrimoniales y Actos Jur\u00eddicos Documentados (ITPAJD), los impuestos especiales y los tributos auton\u00f3micos.<\/p>\n\n\n\n<p>j) Explicar y contextualizar el funcionamiento del sistema de financiaci\u00f3n auton\u00f3mico espa\u00f1ol, analizando las singularidades de Canarias en el marco del R\u00e9gimen Econ\u00f3mico y Fiscal (REF) y su incidencia en la provisi\u00f3n de servicios p\u00fablicos.<\/p>\n\n\n\n<p>k) Explicar y contextualizar el sistema de financiaci\u00f3n de las haciendas territoriales canarias, en particular de las entidades locales.<\/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<p>No ser\u00e1 preciso poseer una titulaci\u00f3n universitaria para el acceso a esta microcredencial. No obstante, el o la estudiante que quiera acceder deber\u00e1 cumplir al menos uno de los siguientes requisitos de acceso:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Estar en posesi\u00f3n del t\u00edtulo de Bachillerato o equivalente.<\/li>\n\n\n\n<li>Estar en posesi\u00f3n 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 similares.<\/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<\/ol>\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>Los siguientes contenidos se organizan de forma accesible, con enfoque pr\u00e1ctico y centrados en el d\u00eda a d\u00eda de empresas, aut\u00f3nomos y t\u00e9cnicos administrativos.<\/p>\n\n\n\n<p>Parte 1. Fundamentos y funcionamiento del sistema tributario<\/p>\n\n\n\n<p>1. Finalidad de los impuestos y su funci\u00f3n econ\u00f3mica y social<\/p>\n\n\n\n<p>2. Tipolog\u00eda de impuestos: clasificaci\u00f3n, caracter\u00edsticas y momentos de devengo<\/p>\n\n\n\n<p>3. Estructura del sistema tributario en Espa\u00f1a: distribuci\u00f3n de competencias y potestades tributarias<\/p>\n\n\n\n<p>Parte 2. Aplicaci\u00f3n pr\u00e1ctica del IGIC, el AIEM y otros tributos propios de Canarias<\/p>\n\n\n\n<p>4. El Impuesto General Indirecto Canario (IGIC): estructura, naturaleza jur\u00eddica y funcionamiento<\/p>\n\n\n\n<p>5. Aplicaci\u00f3n pr\u00e1ctica del IGIC: resoluci\u00f3n de ejercicios y simulaci\u00f3n de supuestos habituales<\/p>\n\n\n\n<p>6. El AIEM y otros tributos propios de Canarias<\/p>\n\n\n\n<p>Parte 3. Financiaci\u00f3n de los servicios p\u00fablicos y singularidades del REF en Canarias<\/p>\n\n\n\n<p>7. El sistema de financiaci\u00f3n auton\u00f3mico: principios generales y objetivos<\/p>\n\n\n\n<p>8. Funcionamiento b\u00e1sico del sistema de financiaci\u00f3n auton\u00f3mico espa\u00f1ol<\/p>\n\n\n\n<p>9. Singularidades de Canarias en el marco del R\u00e9gimen Econ\u00f3mico y Fiscal (REF): elementos esenciales<\/p>\n\n\n\n<p>10. Recursos del REF y su distribuci\u00f3n entre las haciendas p\u00fablicas canarias.<\/p>\n\n\n\n<p>Los contenidos de la microcredencial permiten al estudiantado comprender y analizar de forma integrada los principales impuestos indirectos que operan en Canarias y su relevancia en el sistema de financiaci\u00f3n de las haciendas territoriales de Canarias.<\/p>\n\n\n\n<p>Cada parte incluir\u00e1 ejemplos pr\u00e1cticos y ejercicios guiados que faciliten la comprensi\u00f3n progresiva de los contenidos y su aplicaci\u00f3n al contexto canario.<\/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-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<ul class=\"wp-block-list\">\n<li>Clases te\u00f3ricas: sesiones expositivas, explicativas o de demostraci\u00f3n de los contenidos y conocimientos.<\/li>\n\n\n\n<li>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.<\/li>\n\n\n\n<li>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.<\/li>\n\n\n\n<li>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;<\/li>\n\n\n\n<li>Tutor\u00eda (individuales, grupales&#8230;): actividad en la que el profesorado atiende, facilita y orienta a uno o varios estudiantes en el proceso formativo.<\/li>\n\n\n\n<li>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.<\/li>\n<\/ul>\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<p>La microcredencial contar\u00e1 con un sistema de evaluaci\u00f3n (SE) basado en las siguientes pruebas de evaluaci\u00f3n<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pruebas objetivas (verdadero\/falso, elecci\u00f3n m\u00faltiple, tipo test, de completar, ordenar, etc.): son instrumentos de medida que permiten evaluar los conocimientos, capacidades, rendimiento, aptitudes, etc. Las respuestas son cerradas y a la hora de su correcci\u00f3n se favorece la objetividad.<\/li>\n\n\n\n<li>Pruebas de respuesta corta o breve: tipolog\u00eda de las pruebas objetivas en las que el estudiantado no se extiende en su respuesta debiendo responder a la informaci\u00f3n espec\u00edfica que se le exige.<\/li>\n\n\n\n<li>Resoluci\u00f3n de casos, ejercicios y problemas: pruebas en las que el estudiantado debe resolver de forma razonada, en un tiempo determinado, y acorde a los criterios establecidos, los casos, ejercicios o problemas planteados por el profesorado, con la finalidad de aplicar los conocimientos adquiridos.<\/li>\n\n\n\n<li>Asistencia, participaci\u00f3n o actitud en actividades docentes, seminarios, tutor\u00edas, etc.: control de la asistencia y la participaci\u00f3n del estudiantado en las actividades docentes, realizaci\u00f3n de actividades en el transcurso de las sesiones docentes.<\/li>\n\n\n\n<li>Trabajos, memorias, memorias de pr\u00e1cticas, informes y proyectos escritos: documento elaborado sobre un tema o actividad realizada, siguiendo las instrucciones establecidas por el profesorado.<\/li>\n<\/ul>\n\n\n\n<p>Las pruebas se realizar\u00e1n \u00edntegramente en modalidad virtual, a trav\u00e9s del campus institucional, utilizando, entre otros, cuestionarios autom\u00e1ticos, ejercicios pr\u00e1cticos guiados y participaci\u00f3n en foros. La ponderaci\u00f3n entre las pruebas se comunicar\u00e1 al alumnado al inicio del curso en la gu\u00eda docente. Asimismo, el sistema de evaluaci\u00f3n garantiza la correspondencia entre los resultados de aprendizaje y las competencias pr\u00e1cticas propias del nivel MECES 2.<\/p>\n\n\n\n<p>Se realizar\u00e1n las convocatorias de evaluaci\u00f3n establecidas en la normativa vigente, garantizando al estudiantado el derecho a presentarse a las evaluaciones oficiales previstas para este tipo de ense\u00f1anzas propias..<\/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> 3 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> 01\/03\/2027-18\/03\/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.<\/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-75-020-\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: 75,00\u20ac<\/h2><\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Valorado en 333,00\u20ac<\/h3>\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=a26030131&amp;name=tributacion-indirecta-y-la-financiacion-de-las-haciendas-territoriales-de-canarias-igic-aiem-y-otros-impuestos-propios\" 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\">La microcredencial cuenta con ayuda del Comisionado del R\u00e9gimen Econ\u00f3mico y<br>Fiscal de Canarias, destinada a fomentar la participaci\u00f3n en acciones formativas<br>sobre el REF y a cubrir parcialmente el coste de impartici\u00f3n.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<ul class=\"wp-block-list\">\n<li>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.<\/li>\n\n\n\n<li>Did\u00e1ctica del REF para la educaci\u00f3n no universitaria (2 ECTS). Fechas: 10\/05\/2027\u201320\/05\/2027.<\/li>\n<\/ul>\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-3913\" src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Belen-Hernandez-Garde-Micro-III.jpg\" width=\"480\" height=\"480\" srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Belen-Hernandez-Garde-Micro-III.jpg 480w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Belen-Hernandez-Garde-Micro-III-300x300.jpg 300w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Belen-Hernandez-Garde-Micro-III-150x150.jpg 150w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Belen-Hernandez-Garde-Micro-III-12x12.jpg 12w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Belen-Hernandez-Garde-Micro-III-200x200.jpg 200w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Belen-Hernandez-Garde-Micro-III-375x375.jpg 375w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ma-Belen-Hernandez-Garde-Micro-III-50x50.jpg 50w\" sizes=\"auto, (max-width: 480px) 100vw, 480px\" \/><\/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-belen-hernandez-garde\" 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\">Maria Bel\u00e9n Hern\u00e1ndez Garde<\/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\/81425\/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 del \u00e1rea de Derecho Financiero y Tributario de la ULL. Miembro del grupo de investigaci\u00f3n Derecho, Digitalizaci\u00f3n y Estado del Bienestar (DERDIGEB).<\/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 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-1521\" src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2025\/12\/Introduccion_al_Machine_Learning_Recursos_Sin_foto.png\" width=\"532\" height=\"532\" srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2025\/12\/Introduccion_al_Machine_Learning_Recursos_Sin_foto.png 532w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2025\/12\/Introduccion_al_Machine_Learning_Recursos_Sin_foto-300x300.png 300w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2025\/12\/Introduccion_al_Machine_Learning_Recursos_Sin_foto-150x150.png 150w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2025\/12\/Introduccion_al_Machine_Learning_Recursos_Sin_foto-12x12.png 12w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2025\/12\/Introduccion_al_Machine_Learning_Recursos_Sin_foto-200x200.png 200w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2025\/12\/Introduccion_al_Machine_Learning_Recursos_Sin_foto-375x375.png 375w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2025\/12\/Introduccion_al_Machine_Learning_Recursos_Sin_foto-50x50.png 50w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/><\/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-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=\"arturo-melian-gonzalez\" 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\">Arturo Mel\u00edan Gonz\u00e1lez<\/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:\/\/accedacris.ulpgc.es\/cris\/rp\/rp00487\" 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 Titular de universidad y responsable del \u00e1rea presupuestaria de la ULPGC. Mi actividad investigadora en los \u00faltimos a\u00f1os se ha centrado en la financiaci\u00f3n de las comunidades aut\u00f3nomas.<\/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<div class=\"wp-block-stackable-image aligncenter stk-block-image stk-block stk-d8dba7b\" data-block-id=\"d8dba7b\"><style>.stk-d8dba7b .stk-img-wrapper{width:100% !important;}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-7147\" src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF.png\" width=\"2560\" height=\"244\" srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Logos-REF.png 2560w, 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-1024x98.png 1024w, 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: 2560px) 100vw, 2560px\" \/><\/span><\/figure><\/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-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\" 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Inscription du personnel enseignant Pr\u00e9sentation du programme acad\u00e9mique Inscription du personnel enseignant Fiscalit\u00e9 indirecte et financement des tr\u00e9soreries territoriales des \u00eeles Canaries\u00a0: IGIC, AIEM et autres taxes locales Description g\u00e9n\u00e9rale Cette microcertification offre des connaissances structur\u00e9es et appliqu\u00e9es sur le syst\u00e8me fiscal des \u00eeles Canaries et le r\u00f4le des imp\u00f4ts dans le financement des services\u2026<\/p>","protected":false},"author":28,"featured_media":3867,"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-3881","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 - 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