{"id":3873,"date":"2026-03-04T15:22:10","date_gmt":"2026-03-04T15:22:10","guid":{"rendered":"https:\/\/www.ull.es\/formacion-permanente\/?p=3873"},"modified":"2026-10-20T13:19:08","modified_gmt":"2026-10-20T13:19:08","slug":"fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales","status":"publish","type":"post","link":"https:\/\/www.ull.es\/formacion-permanente\/blog\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/","title":{"rendered":"Fiscalidad diferenciada: Canarias como RUP y otros reg\u00edmenes especiales"},"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\" 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class=\"depicter-section depicter-214-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-214-element-5\" class=\"depicter-element depicter-layer depicter-214-element-5\" data-type=\"text\" data-wrap=\"true\" data-name=\"Text 2\" data-local-id=\"element-5\" data-offset=\"x:0px;y:99px;origin:tl\" data-tablet-offset=\"x:49px;y:242px;origin:tl\" data-mobile-offset=\"x:-1px;y:153px;origin:tl\" data-width=\"1200px,926px,361px\" data-height=\"auto,auto,auto\" data-responsive-scale=\"true,,\">Fiscalidad diferenciada: Canarias como RUP y otros reg\u00edmenes especiales<br><\/h1>\n\n<div id=\"depicter-214-element-10\" class=\"depicter-element depicter-layer depicter-214-element-10\" data-type=\"shape\" data-wrap=\"true\" data-name=\"Shape 1\" data-local-id=\"element-10\" data-offset=\"x:0px;y:351px;origin:tl\" data-tablet-offset=\"x:49px;y:468px;origin:tl\" data-mobile-offset=\"x:0px;y:317px;origin:tl\" data-width=\"1200px,926px,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 = 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.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\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/#fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/\" 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\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/#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\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/#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\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/#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\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/#fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/\" 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\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/#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\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/#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\/fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\/#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=\"fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\" data-block-id=\"7db7207\"><style>.stk-7db7207 .stk-block-heading__text{color:#fd6921 !important;}<\/style><h2 class=\"stk-block-heading__text has-text-color\">Fiscalidad diferenciada: Canarias como RUP y otros reg\u00edmenes especiales<\/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 desarrolla en el alumnado competencias anal\u00edticas, digitales y profesionales para interpretar y aplicar los fundamentos econ\u00f3micos y fiscales del R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias (REF) en el marco de su condici\u00f3n de Regi\u00f3n Ultraperif\u00e9rica de la Uni\u00f3n Europea. Aborda el an\u00e1lisis de las pol\u00edticas y fondos europeos dirigidos a las RUP, el papel del REF como instrumento de compensaci\u00f3n y desarrollo, y la comparaci\u00f3n cr\u00edtica con otros reg\u00edmenes fiscales especiales en Espa\u00f1a. Todo ello orientado a la planificaci\u00f3n, el asesoramiento fiscal y la toma de decisiones econ\u00f3micas fundamentadas en contextos profesionales reales.<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>Desarrollar en el alumnado las competencias anal\u00edticas, digitales y profesionales necesarias para interpretar, aplicar y evaluar los fundamentos econ\u00f3micos y fiscales del R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias en el marco de su condici\u00f3n de Regi\u00f3n Ultraperif\u00e9rica de la Uni\u00f3n Europea, as\u00ed como para comparar y valorar cr\u00edticamente otros modelos de reg\u00edmenes especiales en Espa\u00f1a, con el fin de poder participar de forma aut\u00f3noma y fundamentada en procesos de planificaci\u00f3n, asesoramiento fiscal y toma de decisiones econ\u00f3micas en entornos profesionales reales.<\/p>\n\n\n\n<p><strong>Objetivos espec\u00edficos:<\/strong><\/p>\n\n\n\n<p>En relaci\u00f3n con el trato diferenciador de Canarias en Europa y su condici\u00f3n de RUP:<\/p>\n\n\n\n<p>a) Comprender el marco jur\u00eddico, econ\u00f3mico y territorial que fundamenta el reconocimiento de Canarias<\/p>\n\n\n\n<p>como Regi\u00f3n Ultraperif\u00e9rica de la Uni\u00f3n Europea, identificando los factores estructurales (lejan\u00eda, insularidad y fragmentaci\u00f3n territorial) que justifican su trato diferenciado.<\/p>\n\n\n\n<p>b) Identificar, interpretar y analizar las pol\u00edticas, programas y fondos europeos dirigidos a las RUP, especialmente aquellos aplicables al contexto canario, valorando su impacto en la competitividad, sostenibilidad y cohesi\u00f3n social del archipi\u00e9lago.<\/p>\n\n\n\n<p>c) Evaluar el papel del R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias (REF) como instrumento para la compensaci\u00f3n de desventajas estructurales como herramienta de est\u00edmulo para el desarrollo econ\u00f3mico regional.<\/p>\n\n\n\n<p>d) Aplicar conocimientos fiscales y econ\u00f3micos en la elaboraci\u00f3n de propuestas o soluciones profesionales que optimicen el aprovechamiento del REF y las estrategias europeas de apoyo a las RUP.<\/p>\n\n\n\n<p>En relaci\u00f3n con la comparaci\u00f3n con otras regiones con reg\u00edmenes especiales:<\/p>\n\n\n\n<p>e) Identificar y describir los principales reg\u00edmenes fiscales especiales existentes en Espa\u00f1a (Pa\u00eds Vasco, Navarra, Ceuta y Melilla), analizando su base legal, objetivos y mecanismos de aplicaci\u00f3n.<\/p>\n\n\n\n<p>f) Comparar de forma cr\u00edtica los distintos modelos econ\u00f3micos y fiscales, distinguiendo entre aquellosorientados a la cohesi\u00f3n territorial (como el REF canario) y los que responden a mayores niveles de autogobierno fiscal (como los conciertos econ\u00f3micos vascos y navarros).<\/p>\n\n\n\n<p>g) Valorar los efectos econ\u00f3micos y sociales de estos reg\u00edmenes en el desarrollo regional, la atracci\u00f3n de inversi\u00f3n y la equidad territorial.<\/p>\n\n\n\n<p>h) Sintetizar conclusiones profesionales que permitan asesorar o planificar estrategias econ\u00f3micas y fiscales en territorios con caracter\u00edsticas o reg\u00edmenes especiales, aplicando criterios de objetividad, sostenibilidad y eficiencia.<\/p>\n\n\n\n<p><\/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 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 contenidos se estructuran, desde un enfoque anal\u00edtico, aplicado y profesional, en las siguientes partes:<\/p>\n\n\n\n<p>Parte 1. Canarias, una Regi\u00f3n Ultraperif\u00e9rica de la Uni\u00f3n Europea (RUP)<\/p>\n\n\n\n<p>1. El concepto de Regi\u00f3n Ultraperif\u00e9rica (RUP): criterios legales y econ\u00f3micos que definen su singularidad.<\/p>\n\n\n\n<p>2. Localizaci\u00f3n y comparaci\u00f3n de las RUP: la influencia de su geograf\u00eda en el desarrollo econ\u00f3mico.<\/p>\n\n\n\n<p>3. Los problemas estructurales comunes a las RUP.<\/p>\n\n\n\n<p>Parte 2. Los planes de Europa para las RUP<\/p>\n\n\n\n<p>4. Las pol\u00edticas y programas de la Comisi\u00f3n Europea dirigidos a mejorar la competitividad y cohesi\u00f3n de las RUP, con especial atenci\u00f3n a Canarias.<\/p>\n\n\n\n<p>5. Las estrategias europeas para el desarrollo econ\u00f3mico sostenible, relacion\u00e1ndolas con la realidad canaria.<\/p>\n\n\n\n<p>6. La RIS3 ampliada como estrategia para Canarias.<\/p>\n\n\n\n<p>Parte 3. Otras ayudas y programas europeos para Canarias<\/p>\n\n\n\n<p>7. Fondos y programas especiales para las RUP que llegan a Canarias.<\/p>\n\n\n\n<p>8. POSEI para la agricultura, fondos europeos para empleo y desarrollo, otros proyectos como Interreg MAC.<\/p>\n\n\n\n<p>Parte 4. El Pa\u00eds Vasco y Navarra: los conciertos econ\u00f3micos<\/p>\n\n\n\n<p>9. El concepto de conciertos fiscales y su base legal.<\/p>\n\n\n\n<p>10. La comparaci\u00f3n de la gesti\u00f3n de impuestos propia del Pa\u00eds Vasco y Navarra con la normativa general espa\u00f1ola: identificaci\u00f3n de las ventajas y limitaciones econ\u00f3micas.<\/p>\n\n\n\n<p>Parte 5. Ceuta y Melilla: ventajas de frontera<\/p>\n\n\n\n<p>11. Las ventajas fiscales de Ceuta y Melilla y su impacto en la actividad empresarial y econ\u00f3mica local.<\/p>\n\n\n\n<p>Parte 6. Comparaci\u00f3n: modelos econ\u00f3micos y fiscales<\/p>\n\n\n\n<p>12. Comparaci\u00f3n cr\u00edtica entre Canarias, Pa\u00eds Vasco\/Navarra y Ceuta y Melilla: similitudes, diferencias y objetivos econ\u00f3micos.<\/p>\n\n\n\n<p>13. Evaluaci\u00f3n de los tipos de beneficios y sus efectos sobre la cohesi\u00f3n territorial y el desarrollo regional.<\/p>\n\n\n\n<p>14. Modelos de cohesi\u00f3n y de autogobierno: relevancia y aplicabilidad en la planificaci\u00f3n econ\u00f3mica y fiscal de cada territorio.<\/p>\n\n\n\n<p>Con esta estructura de contenidos, que muestra un enfoque econ\u00f3mico, fiscal y territorial comparado, con fuerte vinculaci\u00f3n a pol\u00edticas europeas, desarrollo regional y gesti\u00f3n fiscal diferenciada, se consigue:<\/p>\n\n\n\n<p>&#8211; Mayor an\u00e1lisis y reflexi\u00f3n: no solo se describe, sino que se valora y compara.<\/p>\n\n\n\n<p>&#8211; Aplicaci\u00f3n profesional: los contenidos pueden utilizarse en la toma de decisiones, planificaci\u00f3n empresarial o asesor\u00eda fiscal.<\/p>\n\n\n\n<p>&#8211; Juicio cr\u00edtico: se fomenta la capacidad de evaluar pol\u00edticas, ventajas y limitaciones.<\/p>\n\n\n\n<p>&#8211; Autonom\u00eda y s\u00edntesis: el alumnado integra informaci\u00f3n de distintas fuentes y la aplican en contextos reales o simulados.<\/p>\n\n\n\n<p>Para ello, 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<p>\u2022 Clases te\u00f3ricas: sesiones expositivas, explicativas o de demostraci\u00f3n de los contenidos y conocimientos.<\/p>\n\n\n\n<p>\u2022&nbsp; 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<\/p>\n\n\n\n<p>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\n\n\n<p>En cuanto a la manera de organizar la ense\u00f1anza para conseguir los objetivos planteados en la microcredencial se seguir\u00e1 la modalidad organizativa que se resume a continuaci\u00f3n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lecciones magistrales\/m\u00e9todo expositivo: presentaci\u00f3n o explicaci\u00f3n por parte del profesorado.<\/li>\n\n\n\n<li>Seminarios: realizaci\u00f3n de ejercicios, resoluci\u00f3n de problemas o casos pr\u00e1cticos, otros.<\/li>\n\n\n\n<li>Trabajo individual: preparaci\u00f3n individual de trabajos\/proyectos\/informes, portafolio, &#8230;<\/li>\n\n\n\n<li>Estudio personal: preparaci\u00f3n de pruebas, ex\u00e1menes, etc.<\/li>\n\n\n\n<li>Evaluaci\u00f3n: pruebas escritas, orales, pr\u00e1cticas, &#8230;<\/li>\n\n\n\n<li>Tutor\u00eda: per\u00edodo de instrucci\u00f3n en el que interact\u00faan profesorado y estudiante con el objetivo de revisar y discutir materiales y temas presentados en clase.<\/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-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 continua basado en las siguientes pruebas:<\/p>\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>Todas las pruebas se realizar\u00e1n \u00edntegramente en modalidad virtual, mediante cuestionarios autom\u00e1ticos, ejercicios pr\u00e1cticos guiados, foros y entregas en el campus institucional. 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> 12\/04\/2027-22\/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> Virtual s\u00edncrona <\/p><\/div>\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-75-00-\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 75,00\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=a26030128&amp;name=fiscalidad-diferenciada-canarias-como-rup-y-otros-regimenes-especiales\" 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 Fiscal de Canarias, destinada a fomentar la participaci\u00f3n en acciones formativas sobre el REF y a cubrir parcialmente el coste de impartici\u00f3n.<\/p><\/div>\n\n\n\n<p>Esta microcredencial forma parte del Certificado Interuniversitario de Formaci\u00f3n Espec\u00edfica en R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias (REF). 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 obligatorias:<\/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 optativas (deber\u00e1 cursar al menos una de las dos):<\/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-3908\" src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Rocio-Pena-Vazquez-Micro-II.jpg\" width=\"972\" height=\"1097\" srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Rocio-Pena-Vazquez-Micro-II.jpg 972w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Rocio-Pena-Vazquez-Micro-II-266x300.jpg 266w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Rocio-Pena-Vazquez-Micro-II-907x1024.jpg 907w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Rocio-Pena-Vazquez-Micro-II-768x867.jpg 768w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Rocio-Pena-Vazquez-Micro-II-11x12.jpg 11w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Rocio-Pena-Vazquez-Micro-II-200x226.jpg 200w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Rocio-Pena-Vazquez-Micro-II-375x423.jpg 375w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Rocio-Pena-Vazquez-Micro-II-750x846.jpg 750w\" sizes=\"auto, (max-width: 972px) 100vw, 972px\" \/><\/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=\"rocio-pena-vazquez\" 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\">Roc\u00edo Pe\u00f1a V\u00e1zquez<\/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\/82001\/detalle\" target=\"_blank\" rel=\"noreferrer noopener\" 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 la Universidad de La Laguna. Docente e Investigadora con amplia experiencia en&nbsp;<em>Pol\u00edticas p\u00fablicas de la Uni\u00f3n Europea<\/em>, con especial referencia a Canarias como Regi\u00f3n Ultraperif\u00e9rica, y en cursos dirigidos a t\u00e9cnicos y profesionales en este \u00e1mbito.<\/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-3909\" src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1.jpg\" width=\"1024\" height=\"1024\" srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1.jpg 1024w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1-300x300.jpg 300w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1-150x150.jpg 150w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1-768x768.jpg 768w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1-12x12.jpg 12w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1-200x200.jpg 200w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1-600x600.jpg 600w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1-375x375.jpg 375w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1-750x750.jpg 750w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Ricardo-Sola-Perez-Micro-I-Micro-II-Micro-V-1-50x50.jpg 50w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/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=\"ricardo-sola-perez\" 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\">Ricardo Sola P\u00e9rez<\/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><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><\/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\">Miembro del Cuerpo de T\u00e9cnicos de Hacienda del Estado, con experiencia en labores de control sobre la aplicaci\u00f3n de los incentivos fiscales del REF. En la actualidad, forma parte de la oficina del Comisionado del R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias, participando en labores de an\u00e1lisis, seguimiento y divulgaci\u00f3n.<\/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-f8761e1\" data-block-id=\"f8761e1\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-f8761e1-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-2e78fcb\" data-v=\"4\" data-block-id=\"2e78fcb\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-2e78fcb-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-2e78fcb-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-2b61605\" data-block-id=\"2b61605\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-2b61605-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-11aba6a\" data-v=\"4\" data-block-id=\"11aba6a\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-11aba6a-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-11aba6a-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-8057435\" data-block-id=\"8057435\"><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-3910\" src=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1.jpg\" width=\"1961\" height=\"1961\" srcset=\"https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1.jpg 1961w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-300x300.jpg 300w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-1024x1024.jpg 1024w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-150x150.jpg 150w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-768x768.jpg 768w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-1536x1536.jpg 1536w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-12x12.jpg 12w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-200x200.jpg 200w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-600x600.jpg 600w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-375x375.jpg 375w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-750x750.jpg 750w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-1140x1140.jpg 1140w, https:\/\/www.ull.es\/formacion-permanente\/wp-content\/uploads\/2026\/03\/Cristina-Hernandez-Izquierdo-Micro-I-Micro-II-Micro-V-Fondo-blanco-1-50x50.jpg 50w\" sizes=\"auto, (max-width: 1961px) 100vw, 1961px\" \/><\/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-3e57f3c\" data-v=\"4\" data-block-id=\"3e57f3c\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3e57f3c-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3e57f3c-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-d18aab0\" data-block-id=\"d18aab0\"><style>.stk-d18aab0 {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-43d82d0\" id=\"cristina-hernandez-izquierdo\" data-block-id=\"43d82d0\"><style>.stk-43d82d0 .stk-block-heading__text{color:#000000 !important;font-weight:600 !important;font-family:\"Montserrat\", Sans-serif !important;}@media screen and (max-width: 767px){.stk-43d82d0 .stk-block-heading__text{font-size:15px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color\">Cristina Hern\u00e1ndez Izquierdo<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon has-text-align-left stk-block stk-b8f08fb\" data-block-id=\"b8f08fb\"><style>@media screen and (max-width: 767px){.stk-b8f08fb .stk--svg-wrapper .stk--inner-svg svg:last-child{height:20px !important;width:20px !important;}}<\/style><a class=\"stk-link\" href=\"https:\/\/orcid.org\/0000-0003-3188-1085\" 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-b8f08fb\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-b-8-f-08-fb-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-b-8-f-08-fb-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-d56fb78\" data-block-id=\"d56fb78\"><p class=\"stk-block-text__text\">Economista y Doctora en Desarrollo Regional, T\u00e9cnico de Hacienda y asesora para el Comisionado del R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c6fdd2a\" data-v=\"4\" data-block-id=\"c6fdd2a\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-c6fdd2a-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-c6fdd2a-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-9720bfd\" data-block-id=\"9720bfd\"><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-80227b6\" data-v=\"4\" data-block-id=\"80227b6\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-80227b6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-80227b6-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b8db732\" data-block-id=\"b8db732\"><p class=\"stk-block-text__text\"><\/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, 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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\n\n\n\/\/ Variables comunes (mejoramos el encoding para email)\nconst pageUrl = window.location.href;\nconst pageTitle = document.title;\n\n\/\/ Funciones de compartir (las de redes con window.open siguen iguales, pero agregamos return false para evitar salto de p\u00e1gina)\nfunction shareFacebook() {\n    window.open(`https:\/\/www.facebook.com\/sharer\/sharer.php?u=${encodeURIComponent(pageUrl)}`, &#8216;_blank&#8217;, &#8216;width=600,height=400&#8217;);\n}\nfunction shareLinkedIn() {\n    window.open(`https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=${encodeURIComponent(pageUrl)}`, &#8216;_blank&#8217;, &#8216;width=600,height=500&#8217;);\n}\nfunction shareTelegram() {\n    window.open(`https:\/\/t.me\/share\/url?url=${encodeURIComponent(pageUrl)}&amp;text=${encodeURIComponent(pageTitle)}`, &#8216;_blank&#8217;, &#8216;width=600,height=400&#8217;);\n}\nfunction shareWhatsApp() {\n    window.open(`https:\/\/api.whatsapp.com\/send?text=${encodeURIComponent(pageTitle + &#8216; &#8216; + pageUrl)}`, &#8216;_blank&#8217;);\n}\n\n\/\/ Funci\u00f3n para compartir por email (copia al portapapeles + fallback Gmail)\nfunction shareByEmail() {\n    const pageUrl = window.location.href;\n    const pageTitle = document.title.trim();\n\n    \/\/ Texto listo para pegar en email (con salto de l\u00ednea)\n    const emailText = `${pageTitle}\\n${pageUrl}\\n\\nTe comparto este art\u00edculo interesante.`;\n\n    \/\/ Intentamos copiar al portapapeles\n    if (navigator.clipboard &amp;&amp; navigator.clipboard.writeText) {\n        navigator.clipboard.writeText(emailText).then(() =&gt; {\n            \/\/ Mensaje de \u00e9xito (puedes usar alert, toast o un div temporal)\n            alert(&#8216;\u00a1Enlace copiado al portapapeles!\\nP\u00e9galo en tu email (Ctrl+V).&#8217;);\n        }).catch(err =&gt; {\n            console.error(&#8216;Error al copiar:&#8217;, err);\n            fallbackToGmail();\n        });\n    } else {\n        \/\/ Si no soporta clipboard (navegadores muy viejos)\n        fallbackToGmail();\n    }\n}\n\nfunction fallbackToGmail() {\n    const pageUrl = encodeURIComponent(window.location.href);\n    const pageTitle = encodeURIComponent(document.title);\n    const body = encodeURIComponent(document.title + &#8216;\\n&#8217; + window.location.href + &#8216;\\n\\nTe comparto esto:&#8217;);\n\n    \/\/ Abre compose de Gmail\n    window.open(`https:\/\/mail.google.com\/mail\/?view=cm&amp;fs=1&amp;su=${pageTitle}&amp;body=${body}`, &#8216;_blank&#8217;, &#8216;width=800,height=600&#8217;);\n}\n\n\n<!-- Font Awesome (si no lo tienes ya cargado en todo el sitio, mantenlo) -->\n<\/div><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Presentaci\u00f3n Programa acad\u00e9mico Equipo Docente Matr\u00edcula Presentaci\u00f3n Programa acad\u00e9mico Equipo Docente Matr\u00edcula Fiscalidad diferenciada: Canarias como RUP y otros reg\u00edmenes especiales Descripci\u00f3n general Esta microcredencial desarrolla en el alumnado competencias anal\u00edticas, digitales y profesionales para interpretar y aplicar los fundamentos econ\u00f3micos y fiscales del R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias (REF) en el marco de&#8230;<\/p>\n","protected":false},"author":28,"featured_media":3866,"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-3873","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>Fiscalidad diferenciada: Canarias como RUP y otros reg\u00edmenes especiales - Formaci\u00f3n Permanente<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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