{"id":19253,"date":"2023-03-24T15:03:07","date_gmt":"2023-03-24T14:03:07","guid":{"rendered":"https:\/\/www.upo.es\/formacionpermanente\/?post_type=microcredenciales&#038;p=19253"},"modified":"2023-05-17T14:40:17","modified_gmt":"2023-05-17T12:40:17","slug":"el-impuesto-sobre-sociedades-bases-contables-y-liquidacion-fiscal-del-ejercicio-2022","status":"publish","type":"microcredenciales","link":"https:\/\/www.upo.es\/formacionpermanente\/microcredenciales\/el-impuesto-sobre-sociedades-bases-contables-y-liquidacion-fiscal-del-ejercicio-2022\/","title":{"rendered":"El Impuesto sobre Sociedades (Bases Contables y liquidaci\u00f3n fiscal del ejercicio 2022)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19253\" class=\"elementor elementor-19253\" data-elementor-post-type=\"microcredenciales\">\n\t\t\t\t\t\t<section data-dce-background-image-url=\"https:\/\/www.upo.es\/formacionpermanente\/wp-content\/imagenes\/uploads\/2023\/03\/AdobeStock_567936543-scaled.jpg\" class=\"elementor-section elementor-top-section elementor-element elementor-element-43ec1ccb elementor-section-full_width elementor-section-height-min-height elementor-section-content-middle elementor-section-height-default elementor-section-items-middle\" data-id=\"43ec1ccb\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60da78b\" data-id=\"60da78b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5a805c68 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a805c68\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div data-dce-background-color=\"#00335B\" class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-14ad4102\" data-id=\"14ad4102\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-dce-title-color=\"#FAB54C\" class=\"elementor-element elementor-element-6e9c5b91 elementor-widget elementor-widget-heading\" data-id=\"6e9c5b91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Microcredencial<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#FFFFFF\" class=\"elementor-element elementor-element-4756c8d0 elementor-widget elementor-widget-heading\" data-id=\"4756c8d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">El Impuesto sobre Sociedades (Bases Contables y liquidaci\u00f3n fiscal del ejercicio 2022)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-dccca55\" data-id=\"dccca55\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-color=\"#00335B\" class=\"elementor-section elementor-top-section elementor-element elementor-element-288d8328 elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"288d8328\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-44741783\" data-id=\"44741783\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67635415 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"67635415\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon elementor-animation-shrink\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-users\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#FFFFFF\" class=\"elementor-element elementor-element-2ac66d7e elementor-widget elementor-widget-heading\" data-id=\"2ac66d7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Presencial<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-5d4e85a4\" data-id=\"5d4e85a4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c88240f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"4c88240f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon elementor-animation-shrink\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#FFFFFF\" class=\"elementor-element elementor-element-324ebc2 elementor-widget elementor-widget-heading\" data-id=\"324ebc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Del 12\/05\/2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#FFFFFF\" class=\"elementor-element elementor-element-6c3c0a3f elementor-widget elementor-widget-heading\" data-id=\"6c3c0a3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">al 12\/05\/2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-f7f0af4\" data-id=\"f7f0af4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1111c951 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1111c951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon elementor-animation-shrink\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-university\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#FFFFFF\" class=\"elementor-element elementor-element-5aa5038c elementor-widget elementor-widget-heading\" data-id=\"5aa5038c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5.3 ECTS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#FFFFFF\" class=\"elementor-element elementor-element-61855657 elementor-widget elementor-widget-heading\" data-id=\"61855657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">40 horas de docencia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-5f3b73d0\" data-id=\"5f3b73d0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-37283845 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37283845\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-65ff9f83\" data-id=\"65ff9f83\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28a32544 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"28a32544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon elementor-animation-shrink\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-euro-sign\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#FFFFFF\" class=\"elementor-element elementor-element-6aa6c30d elementor-widget elementor-widget-heading\" data-id=\"6aa6c30d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">720 \u20ac<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#FFFFFF\" class=\"elementor-element elementor-element-3a359a40 elementor-widget elementor-widget-heading\" data-id=\"3a359a40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">540 \u20ac*<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-title-color=\"#FFFFFF\" class=\"elementor-element elementor-element-2b758b2c elementor-widget elementor-widget-heading\" data-id=\"2b758b2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">* 25% de descuento para Comunidad UPO y C\u00e1mara de Comercio<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-280723a4\" data-id=\"280723a4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63e3bca elementor-align-center elementor-widget elementor-widget-button\" data-id=\"63e3bca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Matr\u00edcula cerrada<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49b956e3 elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49b956e3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7295e2c5\" data-id=\"7295e2c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44158580 elementor-widget elementor-widget-heading\" data-id=\"44158580\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Presentaci\u00f3n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76016dfa elementor-widget elementor-widget-text-editor\" data-id=\"76016dfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Los conocimientos en tributaci\u00f3n se hacen imprescindibles hoy por hoy en el mundo empresarial, ya no solo para los profesionales del asesoramiento, sino tambi\u00e9n para todas aquellas personas que necesitan del conocimiento de la tributaci\u00f3n para la toma de decisiones.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3acce9e2\" data-id=\"3acce9e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68d6a685 elementor-widget elementor-widget-heading\" data-id=\"68d6a685\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Entidad colaboradora<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1173d388 elementor-widget elementor-widget-image\" data-id=\"1173d388\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.upo.es\/formacionpermanente\/wp-content\/imagenes\/uploads\/elementor\/thumbs\/camara-comercio-logo-py1har7yjpsat8ioef7uvihvfq0kcweui9ogzudq74.png\" title=\"camara-comercio-logo\" alt=\"C\u00e1mara de Comercio Sevilla Logo - Microcredenciales\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9658aa5 elementor-widget elementor-widget-image\" data-id=\"9658aa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.upo.es\/formacionpermanente\/wp-content\/imagenes\/uploads\/elementor\/thumbs\/logo-escuela-negocios-campus-camara-comercio-sevilla-q16j6vtqo9bicjo24bpby6gbjoo4x2a89rrvqrghjg.webp\" title=\"logo-escuela-negocios-campus-camara-comercio-sevilla\" alt=\"logo-escuela-negocios-campus-camara-comercio-sevilla\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-image-url=\"https:\/\/www.upo.es\/formacionpermanente\/wp-content\/imagenes\/uploads\/2022\/10\/pauloramalho-0514-7909-scaled.jpg\" class=\"elementor-section elementor-top-section elementor-element elementor-element-51ebc894 elementor-section-full_width elementor-section-height-min-height elementor-section-stretched elementor-section-height-default elementor-section-items-middle\" data-id=\"51ebc894\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d75a002\" data-id=\"d75a002\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-115913a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"115913a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10421722\" data-id=\"10421722\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3dd22947 elementor-tabs-view-vertical elementor-widget elementor-widget-tabs\" data-id=\"3dd22947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1031\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1031\" aria-expanded=\"false\">\u00bfA qui\u00e9n va digido?<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1032\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1032\" aria-expanded=\"false\">Direcci\u00f3n del curso<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1033\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1033\" aria-expanded=\"false\">Metodolog\u00eda y evaluaci\u00f3n<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1034\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1034\" aria-expanded=\"false\">Resultado del aprendizaje<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1031\" aria-expanded=\"false\">\u00bfA qui\u00e9n va digido?<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1031\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1031\" tabindex=\"0\" hidden=\"false\"><h4>Perfil del alumnado<\/h4><p style=\"text-align: justify;\"><span style=\"font-family: 'Calibri',sans-serif; color: black;\">El curso est\u00e1 dirigido a alumnado graduado o cursando el \u00faltimo a\u00f1o en distintas titulaciones universitarias como Finanzas, Contabilidad, Derecho, Administraci\u00f3n y Direcci\u00f3n de Empresas.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"font-family: 'Calibri',sans-serif; color: black;\">Tambi\u00e9n para profesionales de otras \u00e1reas que, con experiencia previa, necesiten ampliar y adquirir capacidades en esta \u00e1rea.<\/span><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1032\" aria-expanded=\"false\">Direcci\u00f3n del curso<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1032\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1032\" tabindex=\"0\" hidden=\"hidden\"><p><span style=\"color: #00335b;\">Direcci\u00f3n acad\u00e9mica<\/span><\/p><ul><li><strong>Montserrat Hermos\u00edn \u00c1lvarez<\/strong>, profesora titular del \u00c1rea de Derecho Financiero y Tributario de la Universidad Pablo de Olavide.<\/li><\/ul><p><span style=\"color: #00335b;\">Direcci\u00f3n ejecutiva<\/span><\/p><ul><li><strong>Germ\u00e1n Cortizo Sabalete, <\/strong>director de la Escuela de Negocios Campus C\u00e1mara de Sevilla.<\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1033\" aria-expanded=\"false\">Metodolog\u00eda y evaluaci\u00f3n<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1033\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1033\" tabindex=\"0\" hidden=\"hidden\"><h4>Metodolog\u00eda<\/h4><p>La metodolog\u00eda del curso ser\u00e1 eminentemente pr\u00e1ctica donde:<\/p><ul><li>El formador usar\u00e1 los contenidos como gu\u00eda e ir\u00e1 trasladando mediante explicaci\u00f3n y ejercicios pr\u00e1cticos su aplicaci\u00f3n a la realidad del alumnado.<\/li><li>Se buscar\u00e1 en todo momento la transferencia desde el aula a la realidad profesional de los participantes, para su futuro emprendimiento e inserci\u00f3n laboral.<\/li><li>La metodolog\u00eda parte de un enfoque de proactividad por parte del estudiante, es decir, es el propio alumnado el que ir\u00e1 construyendo su aprendizaje con la ayuda del docente, por medio de ejercicios y pr\u00e1cticas orientadas a los objetivos de aprendizaje.<\/li><li>Se fomentar\u00e1 la participaci\u00f3n del alumnado en todo momento.<\/li><\/ul><h4>Evaluaci\u00f3n<\/h4><p>La metodolog\u00eda de evaluaci\u00f3n consiste en la asistencia m\u00ednima del 80% de las horas lectivas del curso adem\u00e1s de actitud participativa.<\/p><p>El docente realizar\u00e1 una evaluaci\u00f3n objetiva del rendimiento que ha tenido cada alumno y alumna durante toda la acci\u00f3n formativa, en lo que se refiere tanto a la asimilaci\u00f3n de conocimientos como a la realizaci\u00f3n de los trabajos y\/o pr\u00e1cticas.<\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1034\" aria-expanded=\"false\">Resultado del aprendizaje<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1034\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1034\" tabindex=\"0\" hidden=\"hidden\"><ul><li>Revisar los fundamentos contables del Impuesto sobre Sociedades.<\/li><li>Adquirir un s\u00f3lido conocimiento de sus bases y de sus elementos configuradores.<\/li><li>Comprender al detalle su esquema y mec\u00e1nica de liquidaci\u00f3n.<\/li><li>Conocer los aspectos m\u00e1s relevantes en su gesti\u00f3n y, en particular, en la presentaci\u00f3n de declaraciones en la campa\u00f1a de Sociedades\/2022.<\/li><li>Aplicar los conocimientos mediante el desarrollo de un caso pr\u00e1ctico global.<\/li><\/ul><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4771a827 elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"4771a827\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-56a89715\" data-id=\"56a89715\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-dce-title-color=\"#00335B\" class=\"elementor-element elementor-element-4e58784f elementor-cta--skin-cover elementor-cta--valign-middle elementor-bg-transform elementor-bg-transform-zoom-out elementor-widget elementor-widget-global elementor-global-16089 elementor-widget-call-to-action\" data-id=\"4e58784f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/www.upo.es\/formacionpermanente\/wp-content\/pdfs\/microcredenciales\/2023ci42.pdf\" target=\"_blank\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url();\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tDescargar el programa\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tDescarga el programa completo del curso en PDF\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<span class=\"elementor-cta__button elementor-button elementor-size-xs\">\n\t\t\t\t\t\tDescargar PDF\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-52fceab3\" data-id=\"52fceab3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-dce-title-color=\"#00335B\" class=\"elementor-element elementor-element-7c232a9a elementor-cta--skin-cover elementor-cta--valign-middle elementor-bg-transform elementor-bg-transform-zoom-out elementor-widget elementor-widget-call-to-action\" data-id=\"7c232a9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.upo.es\/formacionpermanente\/wp-content\/imagenes\/uploads\/2022\/10\/microcredencial-2.jpg);\" role=\"img\" aria-label=\"microcredencial-2\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tNivel MECES*\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tNivel MECES 2 - EQF 6 (Grado Universitario)  *Marco Espa\u00f1ol de Cualificaciones para la Educaci\u00f3n Superior\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-33f07f8b\" data-id=\"33f07f8b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-dce-title-color=\"#00335B\" class=\"elementor-element elementor-element-6341d2b2 elementor-cta--skin-cover elementor-cta--valign-middle elementor-bg-transform elementor-bg-transform-zoom-out elementor-widget elementor-widget-call-to-action\" data-id=\"6341d2b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjE1NzcwIiwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.upo.es\/formacionpermanente\/wp-content\/imagenes\/uploads\/2022\/10\/microcredenciales-3.jpg);\" role=\"img\" aria-label=\"microcredenciales-3\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tProcedimiento de calidad\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tConsulta la pol\u00edtica de calidad de las microcrendenciales\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<span class=\"elementor-cta__button elementor-button elementor-size-xs\">\n\t\t\t\t\t\tM\u00e1s informaci\u00f3n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-31ea9c86\" data-id=\"31ea9c86\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-dce-title-color=\"#00335B\" class=\"elementor-element elementor-element-b07975f elementor-cta--skin-cover elementor-cta--valign-middle elementor-bg-transform elementor-bg-transform-zoom-out elementor-widget elementor-widget-call-to-action\" data-id=\"b07975f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjE1NzQxIiwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.upo.es\/formacionpermanente\/wp-content\/imagenes\/uploads\/2022\/10\/microcredenciales-1.jpg);\" role=\"img\" aria-label=\"microcredenciales-1\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t\u00bfNecesitas m\u00e1s informaci\u00f3n?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tSolicita m\u00e1s informaci\u00f3n para sobre esta microcredencial\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<span class=\"elementor-cta__button elementor-button elementor-size-xs\">\n\t\t\t\t\t\tSolicitar\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62669897 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62669897\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;sticky&quot;:&quot;bottom&quot;,&quot;sticky_on&quot;:[&quot;mobile&quot;],&quot;sticky_offset_mobile&quot;:20,&quot;sticky_effects_offset_mobile&quot;:0,&quot;animation_mobile&quot;:&quot;fadeIn&quot;,&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-53bf291\" data-id=\"53bf291\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-dce-background-color=\"#FAB54C\" class=\"elementor-element elementor-element-42eaae99 elementor-align-center elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"42eaae99\" data-element_type=\"widget\" data-e-type=\"widget\" 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