Actividad 4. Caso «Carla Tech Canarias»

Duración:: 3 sesiones
Agrupamiento:: parejas o pequeño grupo

Has llegado a la actividad de calificación de la unidad. Es el momento de demostrar todo lo que sabes sobre el REF, su historia, su estructura y sus ventajas.

Carla es una joven ingeniera que ha creado una empresa emergente — startup tecnológica en Tenerife dedicada al desarrollo de software de inteligencia artificial para el sector turístico.

Simula que trabajas como asesor o asesora económico-fiscal y explica a Carla y a sus socios inversores por qué Canarias tiene un régimen fiscal propio, qué ventajas ofrece el REF a las empresas innovadoras y cómo estas medidas compensan los sobrecostes derivados de la insularidad.

Sigue estos pasos a la hora de realizar la actividad:

Pulsa los botones para acceder al contenido.

Pasos de producción:

Paso 1

Investiga el origen y la finalidad del REF de Canarias.

Paso 2

Identifica las ventajas del REF aplicables a la startup de Carla.

Paso 3

Analiza el contexto empresarial y justifica la aplicación del régimen fiscal diferenciado.

Paso 4

Distingue las competencias estatales y autonómicas relacionadas con el REF.

Recursos de apoyo: Contenidos UT1 · Canal YouTube REF.

Rúbrica de evaluación

Antes de entregar el trabajo, revisen con esta rúbrica que lo han resuelto bien. Es la misma que va a usar el profesorado para evaluarlo.

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