Module 1. EXPERT COURSE IN CORPORATE FINANCE

Section 1: Accounting

Objectives:
To know and understand the accounting process and the annual accounts of companies, based on current regulations, as well as a practical perspective for analyzing said annual accounts.

Syllabus:

• Conceptual Framework and Accounting Principles (We will refer to IFRS).
• Main Valuation Standards.
• Accounting method, accounting accounts and accounting entries.
• Journal and general ledger.
• Annual Accounts. Financial statements that comprise them. Standard, abbreviated and SMEs. (Limits).
• Practical cases of the main areas that make up the Financial Statements of Companies:
  • Fixed assets – grants.
  • Financial investments.
  • Inventories – Purchases – Change in inventories.
  • Customers – sales.
  • Cash and cash equivalents.
  • Debt – Interest.
  • Equity.
  • Suppliers and creditors.
  • External Services.
  • Personnel Expenses.
• Base Case: Economic events of a Company – accounting entries.
• Cash Flow. From daily treasury management to long-term financial strategy.
• The corporate group from an accounting perspective: Consolidation.
• Economic-Financial Analysis:
  • Analysis of the Balance Sheet, Profit and Loss Account and Notes to the Financial Statements.
  • Main financial indicators.
  • Cash flow statement.

Section 2: Audit

Objectives:
To provide a global overview of the audit profession and its relevance in the financial transparency of companies.

Syllabus:

• External Audit of Annual Accounts.
• Introduction (importance, users, etc.). Materiality. Audit risk, etc. Independence. ROAC. Corporations.
• Mandatory/Voluntary (limits).
• Audit standards. LAC, regulation, etc. Audit process (planning, execution and conclusion).
• The audit opinion. Analysis of its different sections.
• Types of audit opinions and conclusions (what qualifications imply, going concern principle, etc.).
• Accounting fraud.

Section 3: Management Control

Objectives:
Introduction to the management systems implemented by companies, as well as the areas of planning, control and reporting.

Syllabus:

• Tools.
• Planning procedures.
• Control procedures.
• Reporting procedures.

Module 2. EXPERT COURSE IN TAXATION

Section 1: Introduction and Tax Procedure

Objectives:
To know the main characteristics and structure of the tax system and tax procedure.

Syllabus:

• Introduction:
  • Global tax framework.
  • Regional tax aspects.
  • Financing system.
• Tax procedure:
  • Management.
  • Inspection.
  • Collection.
  • Penalties and appeals.

Section 2: Direct Taxes

Objectives:
To review in detail the different direct taxes in our tax system.

Syllabus:

• Corporate Income Tax (IS):
  • General section.
  • Special consolidation section.
  • Special restructuring section.
  • Special section others (SOCIMIs, EIIGs, etc.).
  • Accounting.
• Personal Income Tax (IRPF).
• Non-Resident Income Tax (IRNR) and Double Taxation Treaties (CDI).
• Inheritance and Gift Tax (ISD).
• Wealth Tax and Tax on Large Fortunes.

Section 3: Indirect Taxes

Objectives:
To review in detail the different indirect taxes in our tax system.

Syllabus:

• Value Added Tax (VAT).
• Transfer Tax / Stamp Duty and real estate.
• Excise Duties:
  • Alcohol and alcoholic beverages.
  • Hydrocarbons.
  • Tobacco.
  • Registration of means of transport.

Section 4: Others

Objectives:
To delve into specific aspects of taxation.

Syllabus:

• Family business.
• Transfer Pricing.
• Tax deductions.
• Local taxes.
• Practical case.

Module 3. EXPERT COURSE IN FINANCING, RESTRUCTURING AND INSOLVENCIES

Section 1: Sources of Financing and Capital Structure

TOPIC 1. Capital Structure

Objectives:
To provide a solid foundation to cover the most important aspects of capital structure.

Syllabus:

• Introduction to capital structure: Basic concepts and the importance of capital structure in the business context.
• Understanding debt and equity: Different types of debt and equity, and how they affect capital structure.
• Assessment of financial risk: Methods to assess the financial risk associated with different capital structures.
• Optimal capital structure: How to determine the optimal capital structure to maximize company value.
• Theories of capital structure: Main theories.
• Case studies: Practical examples of companies with different capital structures, analysis of real cases and discussion of results.

TOPIC 2. Sources of Financing

Objectives:
To know the basic concepts of financing, as well as the importance of financing in business. In addition, the different sources of financing will be analyzed.

Syllabus:

• Introduction to Financing.
• Risk Assessment and Management.
• Types of Financing.
• Bank Financing.
• Non-bank financing.

Section 2: Capital Markets

TOPIC 1. Debt Capital Markets

Objectives:
To know what fixed income is and how it works; basic concepts of fixed income; comparison with other types of investment.

Syllabus:

• General Characteristics of Fixed Income: What fixed income is and how it works; basic concepts of fixed income; comparison with other types of investment.
• Classification of Fixed Income Assets: Type of issuer; asset duration; type of return.
• Public and Private Fixed Income: Functioning of primary and secondary markets; government bonds vs. corporate bonds; key differences and practical examples.
• Main Risks and Return of Fixed Income Assets: Credit risk; interest rate risk; liquidity risk; risk mitigation strategies; calculation of return.
• Valuation of Fixed Income Assets: Bond valuation; calculation of yield and duration; clean price vs. dirty price; accrued coupon.
• Green, Social and Sustainable Bonds: What green, social and sustainable bonds are; main characteristics and benefits; examples of recent issuances.

TOPIC 2. Equity Capital Markets

Objectives:
To know what equities are and how they work; basic concepts of equities; comparison with other types of investment.

Syllabus:

• Introduction to Equity Markets: What equities are and how they work; basic concepts of equities; equities vs. other financial assets; regulation and taxation; importance of Equity Markets.
• The IPO process: Reasons to go public; requirements; deadlines; costs; main players; the process in detail; IPO and public offering.
• Stock Trading: Main secondary markets; types of trading; settlement; stock lending.
• Equity Derivatives: What derivatives are; futures; swaps; options; structured products.
• Equity Analysis: Fundamental Analysis; Technical Analysis.
• Trends and Challenges: Digital trading platforms; Asset Tokenization.

Section 3: Public Financing

TOPIC 1. Public Grants and Legal Framework

Objectives:
To know what a public incentive is, as well as its types, the parties involved and the regulations that affect them.

Syllabus:

• General Aspects: What is a public incentive?; Public Administration; search for opportunities; grants and soft loans and participating loans; savings and tax deduction in Corporate Income Tax; Social Security rebates for research staff under the General Subsidies Law.
• Applicable Regulations and Laws: Block Exemption Regulation; Late Payment Law; de minimis aid; aid intensity; reimbursable tranche/TNR; net grant equivalent; guarantees and collateral; INNOVATIVE SME seal.
• Calls for Aid: Rules and calls for proposals; simple concurrence and competitive concurrence; compatibility of aid; incentive effect of aid; DNSH principle; geographical scope: regional, national and European aid; submission or application process.
• Justification and certification process; certification bodies accredited by ENAC; ROAC audit, supporting account, audit certificate.

TOPIC 2. Organizations and Aid Programs

Objectives:
To know which organizations manage the aid and the different programs through which they structure it.

Syllabus:

• Organizations and Programs at state level: Recovery Plan / Next Generation; ERDF FUNDS and other funds; Ministries; CDTI; IDEA; AEI; ENISA.
• Organizations and Programs at regional level.
• Organizations and Programs at European level.

TOPIC 3. Aid Beneficiaries

Objectives:
To know the different types of beneficiaries, their characteristics and obligations.

Syllabus:

• Key concepts and tools: Possible types of beneficiaries (companies, research organizations, etc.); date of incorporation; start date of activity; equity; share capital; company size; company in crisis; links between companies; SABI; CIRBE.
• Administrative/financial documentation: Deeds of incorporation; annual accounts (audited or not), abbreviated accounts; Form 200: the tax for companies (IS); certificates of being up to date with payments and grant reimbursements (Tax Agency (+Regional), Social Security); personnel documentation: RNT, IDC, 190; expense documentation: contract (3 offers, when necessary), invoice, proof of bank payment; beneficial ownership deed; IAE/Census certificate; powers of attorney; individual/legal entity certificate; separate accounting.

TOPIC 4. Projects

Objectives:
To know the main aspects that make up a project, as well as its types and structure.

Syllabus:

• Main aspects of a project: Cooperative projects (in consortium) and individual projects; technical report; title/acronym; objectives; state of the art: limitations and innovations; schedule/activities/tasks; budget (requested and eligible); aid (requested and granted); DNSH certification.
• Proposal writing and review: Formats, images and tables; competitive proposals vs. non-competitive proposals; excellent reference projects; high-level design of a proposal; consortium design; abstract; problem; solution; state of the art; Product 1.0; Product 2.0; objectives (general, specific); work packages/activities; schedules; budget; market; impact; competitors; conceptual diagrams of a project; entrepreneurial team CVs; proposal review; use of artificial intelligence in proposal preparation.

Section 4: Restructuring and Insolvencies

TOPIC 1. Business Plans and Viability

Objectives:
To carry out an analysis and diagnosis of the viability of a business.

Syllabus:

• Viability Diagnosis Methods.
• Assessment of financial and operational viability.
• Quantitative methods: cash flow analysis, financial ratios.
• Qualitative methods: business model analysis, management team assessment.
• Business Viability Plan.
• Structure and components of a viability plan.
• Short-, medium- and long-term financial projections.
• Tools for preparing viability plans.
• Unit 2.3: Viable business models.
• Assessment and adaptation of business models.
• Digital transformation and business viability.
• Innovation and restructuring as viability factors.

TOPIC 2. Restructuring/Refinancing and Viability

Objectives:
To analyze the legal and procedural measures applicable in restructuring processes. To study the new alternatives for restructuring companies in crisis. To examine the impact of the reform on debt negotiation and restructuring. To develop practical skills in the application of legal restructuring procedures.

Syllabus:

• Start of the process:
  • Diagnosis and Early Warnings.
  • Notice of opening of negotiations.
• Restructuring Expert and Pre-pack:
  • The Restructuring Expert. The Practitioner.
  • The Pre-pack Expert and Its Procedure.
• Restructuring Plans: Content and Voting:
  • Restructuring Plans.
  • Content of the Restructuring Plan.
  • Voting on Plans.
  • Court Approval of Plans.
  • Challenge to Court Approval.
  • Breach of Restructuring Plans.

TOPIC 3. Insolvency Proceedings

Objectives:
To know in detail the functioning, phases, participants and other matters relating to insolvency proceedings.

Syllabus:

• Introduction to Insolvency Proceedings:
  • Definition and nature of insolvency proceedings.
  • The objective of insolvency proceedings: liquidation or viability of the company.
  • The role of the Insolvency Administrator.
  • Phases of Insolvency Proceedings.
  • Common phase: declaration of insolvency and legal effects of the declaration.
  • Composition phase: preparation and approval of the restructuring agreement: refinancing agreement within the framework of insolvency proceedings. Viability plan in insolvency proceedings.
  • Liquidation phase: the process of liquidating the assets and rights of the company.
• Effects of the resolution or termination of insolvency proceedings:
  • Closure of insolvency proceedings: possible outcomes (confirmation of composition agreement or liquidation).
• Procedural Aspects and Related Case Law.
• Analysis of recent case law on insolvency proceedings.
• The impact of recent reforms on insolvency procedure.

Module 4. EXPERT COURSE IN CORPORATE ORGANIZATION AND OPERATIONS OF THE COMPANY

Section 1: Valuations

TOPIC 1. Valuation Methods

Objectives:
To provide a solid foundation to cover the most important aspects of company valuations.

Syllabus:

• Introduction to company valuations: Basic concepts and the importance of valuations in the business context.
• Valuation methods: Different approaches and techniques, such as the discounted cash flow method, the multiples valuation method, and the asset-based valuation method.
• Financial analysis: Assessment of financial statements, financial ratios and their application in company valuation.
• Valuation of intangible assets: How to value assets such as intellectual property, brands and patents.
• Valuation in mergers and acquisitions (M&A): Procedures and specific considerations in company valuation during M&A processes.
• Case studies: Practical examples of company valuations, analysis of real cases and discussion of results.

Section 2: Transactions

TOPIC 1. M&A

Objectives:
The objective of the M&A program is to transmit the basic knowledge required to carry out a purchase and sale process.

Syllabus:

• Introduction:
  • The M&A market: recent data.
  • What types of corporate transactions are possible?
  • Brief description of the different types of corporate transactions: purchase, sale, joint venture, merger. Advantages, disadvantages and alternatives.
• Main aspects to consider:
  • Why consider a corporate transaction and when to carry it out? Value creation and synergies. Advantages and disadvantages of doing it too early or too late.
  • The phases of a process: internal/external analysis, preparation of strategy and transaction structure, go-to-market and NBO negotiation, due diligence and post-due negotiation, SPA and closing.
• Necessary documentation:
  • NDA.
  • Blind profile (Teaser).
  • Information Memorandum.
  • Process Letter.
• Main matters to negotiate:
  • Recurring EBITDA.
  • Reference multiples.
  • Working capital and minimum operating cash.
  • Net financial position.
  • Deferred payment or earn-out.
  • Representations and warranties.
• Bridge EV to Equity:
  • The advisors: who is involved, associated costs and remuneration formulas.

TOPIC 2. Due Diligence

Objectives:
To provide a solid foundation to cover the most important aspects of financial, tax, legal and labor due diligence.

Syllabus:

• Introduction to due diligence: Basic concepts and the importance of due diligence in the business context.
• Financial due diligence: Assessment of financial statements, cash flow analysis, financial ratios and their application in company valuation.
• Tax due diligence: Analysis of the company’s tax situation, identification of tax risks and tax planning.
• Legal due diligence: Assessment of contracts, regulatory compliance, analysis of legal risks and legal procedures.
• Labor due diligence: Assessment of the company’s labor situation, compliance with labor regulations, analysis of labor risks and human resources management.
• Case studies: Practical examples of due diligence in companies, analysis of real cases and discussion of results.

TOPIC 3. Corporate-Commercial Legal Aspects

Objectives:
To know in detail all the corporate-commercial legal aspects to be taken into account in transaction processes.

Syllabus:

• Introduction to corporate-commercial legal elements in corporate transactions.
• Non-disclosure agreements (NDA): Purpose, structure and legal considerations.
• Share purchase agreements (SPA): Key elements, negotiation and execution.
• Shareholders’ agreement: Types of agreements, common clauses and their importance in managing relationships between partners/shareholders.
• Legal and commercial aspects: Assessment of contracts, regulatory compliance and analysis of legal risks.
• Case studies: Practical examples of NDAs, SPAs and shareholders’ agreements, analysis of real cases and discussion of results.

Section 3: Organization

TOPIC 1. Corporate Compliance

Objectives:
To provide a solid foundation to cover the most important aspects of corporate compliance.

Syllabus:

• Introduction to Corporate Compliance: Basic concepts and the importance of regulatory compliance in the business context.
• Criminal compliance: Assessment of criminal risks and procedures for crime prevention.
• Regulatory compliance: Strategies and tools to ensure compliance with internal and external regulations.
• Prevention of money laundering: Risk self-assessment procedures and corporate-level controls.
• Corporate Compliance Policy: Anti-fraud, anti-corruption and conflict of interest.
• Case studies: Practical examples of implementation of Compliance policies in companies, analysis of real cases and discussion of results.

TOPIC 2. Privacy and Personal Data Protection

Objectives:
To provide a solid foundation to cover the most important aspects of privacy and protection.

Syllabus:

• Introduction to privacy and data protection: Basic concepts and the importance of data protection in the business context.
• General Data Protection Regulation (GDPR): Principles, rights and obligations under the GDPR.
• Data Protection Impact Assessment: Procedures and tools to carry out impact assessments.
• Security measures: Strategies to ensure data protection, including encryption and access control.
• Privacy and cookies policy: Review and update of privacy and cookies policies.
• Case studies: Practical examples of implementation of data protection policies in companies, analysis of real cases and discussion of results.

TOPIC 3. Sustainability – ESG

Objectives:
To know and understand the impact of sustainability in the current business context, understanding the risks, opportunities and obligations that companies must face.

Syllabus:

• Introduction – Sustainability context: What sustainability is, background, ESG factors.
• Areas of sustainability / ESG: Break down the different components of sustainability and in particular the areas worked on in each area (Corporate governance; Environment; Social).
• Sustainable finance: Sustainable investment or financing products. Regulation on sustainability disclosure in the financial sector (SFDR) and European Taxonomy.
• Sustainability reporting: Impact of the new regulation on Sustainability Reporting (CSRD) and management practices for impacts, risks and opportunities in sustainability matters.

TOPIC 4. COMPANY INFORMATION SYSTEMS (ERP, CRM, BI, etc.)

Objectives:
To provide a global overview of the different information systems necessary for effective and efficient management of the main business processes of organizations.

Syllabus:

• Management information systems: Types of information systems, systems map and classification, the context in which they are appropriate and the main market solutions in each area.
• ERP systems – Enterprise Resource Planning: What an ERP is, ERP components/modules, covered business processes, the ERP implementation process.
• CRM systems – Customer Relationship Management: What a CRM is and what it contributes to the business, functional areas covered by a CRM, how to implement a CRM.
• Business Intelligence. The informational pyramid and business intelligence. Metrics and KPIs, dashboards, characteristics of a Business Intelligence system.
• Other information systems (CMS; LMS; GIS, etc.).

TOPIC 5. Management Systems

Objectives:
To provide a solid foundation to cover the most important aspects of management systems.

Syllabus:

• Introduction to management systems: Basic concepts and the importance of management systems in the business context.
• Quality management: Principles and requirements of ISO 9001, implementation and benefits.
• Environmental management: Principles and requirements of ISO 14001, strategies for sustainability and reduction of environmental impact.
• Occupational health and safety: Principles and requirements of ISO 45001, risk assessment and preventive measures.
• Information security: Principles and requirements of ISO 27001, data protection and information security management.
• Integration of management systems: How to integrate the different management systems to improve business efficiency and effectiveness.
• Audit and management control: Internal and external audit procedures, and tools for management control.
• Case studies: Practical examples of implementation of management systems in companies, analysis of real cases and discussion of results.

TOPIC 6. ARTIFICIAL INTELLIGENCE

Objectives:
To understand the real impact of AI on financial and legal processes, identifying specific opportunities and risks. Likewise, the aim will be to analyze the transition toward AI-based models in financial or legal departments, exploring tangible use cases (compliance, risk prediction, accounting automation, treasury optimization, etc.).

Syllabus:

• Technological supremacy and timing as a window of opportunity: AI as a competitive advantage in finance and law and how regulation is shaping the adoption of AI.
• State of the art in technology and upcoming milestones in finance and law: AI applications in auditing, taxation, accounting, analysis of financial or regulatory risks, etc. and automation in relation to due diligence processes, contracts, etc.
• Process of change toward AI-driven companies in finance and law.
• Use cases in finance and law: Cost reduction, cash-flow optimization, automation, assessment and mitigation of legal, financial risks, etc.

Module 5. EXPERT COURSE IN PEOPLE MANAGEMENT AND LEADERSHIP IN THE COMPANY

Section 1: Strategic People and Talent Management

TOPIC 1. Strategy and New Challenges in People Management

Objectives:
To know and understand the socioeconomic and labor market environment in order to identify the keys and challenges that allow us to define the People strategy.

Syllabus:

• Introduction – Socioeconomic and labor market context.
• The People management function.
• The importance of strategy in People Management.
• Formulation of the People Strategy.
• Control and monitoring of the People Strategy.
• Strategic Human Resources planning.
• New challenges in People management.

TOPIC 2. Main Policies and Processes in People Management

Objectives:
To know and understand the main practices and processes associated with People management.

Syllabus:

• Introduction: Comprehensive Human Resources management model.
• Main practices and processes associated with People management:
  • Recruitment and selection.
  • Onboarding process.
  • Compensation models.
  • Performance evaluation model.
  • Development evaluation model: competency-based management.
  • Training and development.
  • Career path design.
  • Engagement.
  • Diversity, inclusion and equality.

TOPIC 3. Strategic Transformational Leadership

Objectives:
To know and understand the concept of strategic transformational leadership and its impact on building work teams.

Syllabus:

• Introduction: Different dimensions of Leadership.
• Strategic transformational Leadership model.
• Key competencies for the transformational leader.

Methodology:

• Theory with presentation of practical cases from companies.
• Application of transformational leadership tools.

TOPIC 4. Talent Management

Objectives:
To know the tools to manage people’s talent, including commitment, compensation and recognition.

Syllabus:

• Introduction: Concept of talent.
• Identification of talent in organizations: Talent map.
• Tools and practices for Talent management.
• Main challenges for attracting and retaining Talent.

TOPIC 5. Digitalization of Human Resources

Objectives:
To provide a 3.0 vision of the different information systems necessary for effective and efficient management of human resources.

Syllabus:

• Introduction: digital transformation and its impact on People management.
• Use of technology for the development and implementation of the different practices in People management: performance evaluation, talent map, professional development plans…
• People Analytics for People management.
• Employer branding strategies in combination with recruitment 3.0 practices through digital media and platforms.
• Impact of artificial intelligence on People management.
• DigComp model: European reference framework.

Section 2: Labor Law

TOPIC 1: LABOR LAW

Objectives:
To know and understand the content of labor legislation, and the rights and obligations it creates for employers and workers, with details of labor-related procedures.

Syllabus:

• The functioning of rules in Labor Law (Constitution, laws and regulations, collective bargaining agreements, employment contract, …).
• The Employment Relationship: Characteristic features (voluntary nature, remuneration, working for another party, dependency and strictly personal nature) that make it possible to differentiate it from other non-employment relationships. Brief note on non-employment relationships (directors, family work, commercial agents, carriers with their own vehicle, etc.). Brief note on certain special employment relationships (Senior Management, Domestic workers, …).
• Employment contracting: Formalities and forms of employment contracting. Possible hiring incentives. Possible special contractual clauses.
• Working time: working day and schedule, breaks, leave and permits, time tracking, overtime.
• Remuneration: Salary and non-salary remuneration. Salary structure (base salary, salary supplements, extraordinary bonuses). Salary amount (Minimum Interprofessional Wage; collective bargaining agreements). Absorption and Compensation. Payslips. Salary protection (attachments, FOGASA, …).
• Other worker rights during the employment relationship: Effective occupation, non-discrimination, risk prevention, respect for dignity and privacy, exercise of legal actions, more beneficial condition. Analysis of groups with special protection (against dismissals, …, in occupational risk prevention matters, …).
• Other employer rights during the employment relationship: requirement of good faith and diligence, workplace health and safety, management and organizational authority, disciplinary authority, requirement of non-compete.
• Termination of the Employment Relationship: Forms of termination of the employment relationship, with details of each one, their formalities and effects.
• Modification of the employment contract: substantial and non-substantial. Geographic and functional mobility. Procedure and effects.
• Suspension of the Employment Contract: Types, formalities and effects.

TOPIC 2: COLLECTIVE AND COMPANY BARGAINING

Objectives:
To know and understand the scope, content and nature of a collective bargaining agreement, as well as the procedure for its negotiation.

Syllabus:

• Worker representation in the company: Trade union elections. Representative bodies, types, competencies and guarantees.
• Scope of the Collective Bargaining Agreement: Territorial, functional and personal. Concurrence of agreements. Adhesion and Extension.
• Validity of the Collective Bargaining Agreement: Duration, termination notice and extension.
• Capacity to negotiate. Authorized parties.
• Negotiation procedure: Promotion of negotiation. Negotiating committee: composition and functioning.
• Content of the Collective Bargaining Agreement. Minimum content.
• Registration, deposit and publication of the Collective Bargaining Agreement.
• Joint Committee of the Agreement. Other procedures for resolving disputes regarding application and interpretation of the agreement.

Section 3: Labor Management

TOPIC 1: PAYROLL

Objectives:
To know and understand the structure and content of a payroll, and how it is calculated, with details of remuneration concepts and their types, calculation of the Social Security contribution base, Social Security deductions, personal income tax withholdings and other deductions. As well as the calculation and management of Social Security contributions under the General Social Security Regime and Social Security collection matters.

Syllabus:

• Salary and non-salary concepts: Salary structure in payroll. Extraordinary bonuses. Calculation of settlement of proportional parts of extraordinary payments. Calculation of severance payments for the different types of dismissal. Irregular income. Benefits in kind. Flexible remuneration.
• Contribution bases: Maximum and minimum bases. Contribution rates. Salary costs. Calculation of personal income tax withholding rate. Other payroll deductions.
• Temporary disability: Duration. Delegated payment and direct payment regime of the benefit. Payrolls with temporary disability arising from common and occupational contingencies. Calculation of payrolls with maternity status.
• Calculation of settlement of Social Security contributions: Contribution for salary arrears. Contribution for bonuses. Social Security collection.

TOPIC 2: SOCIAL SECURITY

Objectives:
To know and understand the protective action of Social Security, with details of the most relevant benefits.

Syllabus:

• Protective action of Social Security. List of the benefits it includes.
• Retirement: requirements and amount. Ordinary retirement. Early retirement. Active retirement. Partial/flexible retirement.
• Permanent Disability: Degrees, requirements and amount. Effects on the employment relationship.
• Death and survivor benefits: Widowhood, orphanhood and in favor of family members. Requirements and amounts.
• Unemployment benefit: requirements. Legal unemployment situation. Duration and amount of the benefit. Determination of the regulatory base. Minimum and maximum benefit amount. Social Security contributions during unemployment. Suspension and termination of the benefit. Right of option. Unemployment subsidy and its different types.