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:
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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Test de repaso
Has completado la unidad. Antes de cerrar, revisa los recursos de apoyo: el test de repaso, el vídeo resumen y la presentación digital.
Comprueba cuánto has aprendido con este test de repaso.
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Resumen de la unidad
Para cerrar la unidad, accede al vídeo resumen. Te ayudará a consolidar los contenidos y a repasar los conceptos clave.
Pulsa el botón de reproducción para acceder al contenido.
Presentación digital y ficha resumen
Si quieres repasar los contenidos de forma visual y esquemática, descarga la presentación digital y la ficha resumen de la unidad.
Pulsa los enlaces para consultar la información.
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Presentación digital UT1 Descarga el documento y consúltalo antes de realizar la actividad. |
Ficha resumen UT1 Descarga el documento y consúltalo antes de realizar la actividad. |
El REF, entenderlo para aprovecharlo
Has terminado la unidad «De los fueros al REF: la singularidad canaria».
Ahora ya sabes que el REF no nació de la nada: es el resultado de siglos de historia, de una geografía que nos hace diferentes y de un reconocimiento legal que nos protege tanto en España como en Europa.
¡Gracias por llegar hasta aquí!
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Lo que acabas de aprender no es solo teoría. Es la base para entender por qué las empresas en Canarias tienen ventajas reales, por qué pagas menos en el supermercado y por qué tienes descuento en los vuelos. Es el marco en el que vas a desarrollar tu vida profesional. Conócelo, defiéndelo y sácale partido. |
