The University of Guadalajara is in a process of constant updating in all academic areas, such is the case of the adoption of the competency-based approach as a strategic part for the general updating of all its educational programs; this leads to the fact that CUNorte is working on updating its educational offerings under this strategy. As a result, it is necessary to update the approach to the thematic contents, with the general objective of facilitating the generation of knowledge of the student of the learning unit "State and Municipal Contributions", through the instructional design of the online course under the competency-based approach.For the design of this course, the ADDIE model was used, making use of various technological tools provided by the Moodle educational platform, in which it is hosted, in addition, a methodology has been used in which educational trends, the CUNorte educational model and modality, competencies, thematic content, educational resources, learning strategies, activity guides and evaluation instruments are contemplated throughout the four chapters.