Master in Management, Finance, and Business Law with PKF Attest

The Master’s in Management, Finance, and Business Law with PKF Attest consists of five modules, designed to provide comprehensive training in business management from a legal, financial, tax, and organizational perspective. Its modular and flexible structure allows students to complete the full master’s program or specialize in specific areas according to their interests and professional needs.

LOCATION: ISDE Madrid

SCHEDULE: Starting in October, each module (expert course) will last 6 weeks.

Each one will include 80 hours of teaching.

During the first phase of the program, the Digital Business course will also be held.

From the moment of enrollment, access will be granted to the materials for the Introduction to Accounting and Business Finance course.

The Master’s in Management, Finance, and Business Law with PKF Attest is designed for recent graduates and professionals from the legal, financial, organizational, and administrative sectors who seek to expand their skills and enhance their professional projection.

Thanks to its practical and multidisciplinary approach, this program enables students to complete their professional profile, providing them with the most in-demand knowledge and skills in the labor market.

Upon completing the 5 modules, students will gain access to an internship program with leading companies in the sector. This offers a real-world experience in high-level professional environments and facilitates access to job opportunities in top firms in the sector.

Module 1. Expert Course in Organization and Corporate Operations

Section 1: Valuations

TOPIC 1. Valuation Methods

• Objectives: 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, multiples method, and asset-based valuation method.

  • Financial analysis: Evaluation of financial statements, financial ratios, and their application in company valuation.

  • Valuation of intangible assets: How to value assets like intellectual property, trademarks, 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 goal of the M&A program is to impart the basic knowledge required to carry out a buy-sell process.

• Syllabus:

  • Introduction:

    • The M&A market: Recent data.

    • What types of corporate transactions are possible?

    • A brief description of the different types of corporate transactions: purchase, sale, joint-venture, merger. Advantages, disadvantages, and alternatives.

  • Key aspects to consider:

    • Why consider a corporate transaction, and when should it be done? Value creation and synergies. Advantages and disadvantages of doing it too early or too late.

    • The phases of a process: internal/external analysis, strategy preparation, transaction structure, market entry and NBO negotiation, due diligence and post-due diligence negotiation, SPA, and closing.

  • Necessary documentation:

    • Blind profile (Teaser).

    • Information memorandum (Information Memorandum).

    • Process letter (Process Letter).

  • Key negotiation issues:

    • Recurrent EBITDA.

    • Reference multiples.

    • Working capital and minimum operating cash.

    • Net financial position.

    • Deferred payment or earn-out.

    • Representations and warranties.

    • Bridge EV to Equity:

    • Advisors: Who gets involved, associated costs, and compensation formulas.

TOPIC 2. Due Diligence

• Objectives: 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: Evaluation 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: Evaluation of contracts, compliance, legal risk analysis, and legal procedures.

  • Labor due diligence: Evaluation of the company’s labor situation, compliance with labor regulations, labor risk analysis, and human resource management.

  • Case studies: Practical examples of due diligence in companies, real case analysis, and discussion of results.

TOPIC 3. Legal and Commercial Aspects

• Objectives: Understand in detail all the legal and commercial aspects that must be taken into account in transaction processes.

• Syllabus:

  • Introduction to the legal and commercial elements in corporate operations.

  • Non-disclosure agreements (NDA): Purpose, structure, and legal considerations.

  • Share purchase agreements (SPA): Key elements, negotiation, and execution.

  • Shareholder agreements: Types of agreements, common clauses, and their importance in managing relationships between shareholders.

  • Legal and commercial aspects: Evaluation of contracts, compliance, and legal risk analysis.

  • Case studies: Practical examples of NDA, SPA, and shareholder agreements, real case analysis, and discussion of results.

Section 3: Organization

TOPIC 1. Corporate Compliance

• Objectives: 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: Evaluation of criminal risks and procedures for crime prevention.

  • Regulatory compliance: Strategies and tools to ensure compliance with internal and external regulations.

  • Anti-money laundering: Procedures for corporate risk self-assessment and controls.

  • Corporate Compliance Policy: Anti-fraud, anti-corruption, and conflict of interest.

  • Case studies: Practical examples of implementing compliance policies in companies, real case analysis, and discussion of results.

TOPIC 2. Privacy and Personal Data Protection

• Objectives: Provide a solid foundation to cover the most important aspects of privacy and data 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 conduct 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 implementing data protection policies in companies, real case analysis, and discussion of results.

TOPIC 3. Sustainability – ESG

• Objectives: Understand the impact of sustainability in the current business context, addressing the risks, opportunities, and obligations companies must face.

• Syllabus:

  • Introduction – Sustainability context: What sustainability is, background, ESG factors.

  • Areas of sustainability/ESG: Breakdown of the different sustainability components and the specific areas worked on in each domain (Corporate Governance; Environment; Social).

  • Sustainable finance: Sustainable investment or financing products. Regulations on sustainability disclosure in the financial sector (SFDR) and European Taxonomy.

  • Sustainability reporting: Impact of new sustainability reporting regulations (CSRD) and management practices for impacts, risks, and opportunities in sustainability.

TOPIC 4. Company Information Systems (ERP, CRM, BI, etc.)

• Objectives: Provide a global view of the different information systems necessary for effective and efficient management of an organization’s core business processes.

• Syllabus:

  • Management information systems: Types of information systems, system map, classification, the context in which they are suitable, and key market solutions in each field.

  • ERP – Enterprise Resource Planning systems: What an ERP is, ERP components/modules, business processes covered, the ERP implementation process.

  • CRM – Customer Relationship Management systems: What a CRM is and its business value, 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: 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 the ISO 9001 standard, implementation, and benefits.

  • Environmental management: Principles and requirements of the ISO 14001 standard, strategies for sustainability and reducing environmental impact.

  • Occupational health and safety: Principles and requirements of the ISO 45001 standard, risk evaluation, and preventive measures.

  • Information security: Principles and requirements of the ISO 27001 standard, data protection, and information security management.

  • Integration of management systems: How to integrate different management systems to improve business efficiency and effectiveness.

  • Auditing and management control: Internal and external auditing procedures, and tools for management control.

  • Case studies: Practical examples of implementing management systems in companies, real case analysis, and discussion of results.

TOPIC 6. Artificial Intelligence

• Objectives: Understand the real impact of AI in financial and legal processes, identifying specific opportunities and risks. Furthermore, analyze the transition to 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 an opportunity window: AI as a competitive advantage in finance and law and how regulation is shaping AI adoption.

  • State of the art technology and upcoming milestones in finance and law: Applications of AI in auditing, taxation, accounting, financial or regulatory risk analysis, etc., and automation related to due diligence processes, contracts, etc.

  • Transition process to AI-driven companies in finance and law.

  • Use cases in finance and law: Cost reduction, cash-flow optimization, automation, risk evaluation and mitigation in legal, financial, etc.

Module 2. Expert Course in Financing, Restructuring, and Insolvencies

Section 1: Sources of Financing and Capital Structure

TOPIC 1. Capital Structure

• Objectives: 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.

  • Financial risk evaluation: Methods for evaluating financial risk associated with different capital structures.

  • Optimal capital structure: How to determine the optimal capital structure to maximize the company’s value.

  • Capital structure theories: Key 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: Understand the basic concepts of financing, as well as the importance of financing in business. Additionally, 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: Understand what fixed income is and how it works; Basic concepts of fixed income; Comparison with other types of investment.

• Syllabus:

  • General features 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: Operation of primary and secondary markets; Government bonds vs. corporate bonds; Key differences and practical examples.

  • Key risks and return of fixed income assets: Credit risk; Interest rate risk; Liquidity risk; Risk mitigation strategies; Return calculation.

  • Valuation of fixed income assets: Bond valuation; Yield and duration calculation; Clean price vs. dirty price; Accrued coupon.

  • Green, Social, and Sustainable Bonds: What green, social, and sustainable bonds are; Key features and benefits; Examples of recent issues.

TOPIC 2. Equity Capital Markets

• Objectives: Understand what equity is and how it works; Basic concepts of equity; Comparison with other types of investment.

• Syllabus:

  • Introduction to equity markets: What equity is and how it works; Basic concepts of equity; Equity vs. other financial assets; Regulation and taxation; Importance of equity markets.

  • The IPO process: Reasons to go public; Requirements; Timelines; Costs; Key players; Detailed process; IPO and SPO.

  • 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: Understand what a public incentive is, its types, the parties involved, and the regulations affecting them.

• Syllabus:

  • General aspects: What a public incentive is; The public administration; Searching for opportunities; Grants, soft loans, and participatory loans; Tax savings and deductions in Corporate Tax; Social Security bonuses for research staff, General Grant Law.

  • Applicable regulations and laws: Exemption regulation by categories; Late payment law; De minimis aids; Help intensity; Reimbursable/TNR tranches; Net equivalent subsidy; Guarantees; Innovative SME seal.

  • Call for grants: Terms and conditions of calls and applications; Simple and competitive procedures; Compatibility of aids; Incentivizing effect of grants; DNSH principle; Geographical scope: regional, national, and European aids; Application process.

  • Justification and certification process; ENAC accredited certifiers; ROAC audit, justification report, audit certificate.

TOPIC 2. Organizations and Aid Programs

• Objectives: Understand which organizations manage grants and the different programs they offer.

• Syllabus:

  • National scope organizations and programs: Recovery plan/Next Generation; FEDER Funds and other funds; Ministries; CDTI; IDEA; AEI; ENISA.

  • Regional scope organizations and programs.

  • European scope organizations and programs.

TOPIC 3. Grant Beneficiaries

• Objectives: Understand the different types of beneficiaries, their characteristics, and obligations.

• Syllabus:

  • Key concepts and tools: Types of possible beneficiaries (companies, research organizations, etc.); Date of incorporation; Business activity start date; Equity; Social capital; Company size; Crisis companies; Company connections; SABI; CIRBE.

  • Administrative/financial documentation: Incorporation documents; CCAA (audited or not), abbreviated accounts; Model 200: Corporate Tax; Certificates of compliance with payments and grant reimbursement (Treasury (+Foral), Social Security); Employee documentation: RNT, IDC, 190; Expense documentation: contract (3 bids when necessary), invoice, payment proof; Real ownership certificate; IAE/Tax certificate; Representation powers; Physical/legal person certificate; Separate accounting.

TOPIC 4. Projects

• Objectives: Understand the key components of a project, as well as its types and structure.

• Syllabus:

  • Key aspects of a project: Cooperative (consortium) and individual projects; Technical report; Title/acronym; Objectives; State of the art: limitations and novelties; Timeline/activities/tasks; Requested and fundable budget; Requested and granted aid; DNSH certification.

  • Proposal writing and review: Formats, images, and tables; Competitive and non-competitive proposals; Excellent reference projects; High-level proposal design; Consortium design; Abstract; Problem; Solution; State of the art; Product 1.0; Product 2.0; Objectives (general, specific); Work packages/activities; Timelines; Budget; Market; Impact; Competitors; Conceptual diagrams of a project; Entrepreneur team CVs; Proposal review; Use of artificial intelligence in proposal preparation.

Section 4: Restructurings and Insolvencies

TOPIC 1. Business Plans and Viability

• Objectives: Perform an analysis and diagnosis of the viability of a business.

• Syllabus:

  • Viability diagnosis methods.

  • Financial and operational viability evaluation.

  • Quantitative methods: cash flow analysis, financial ratios.

  • Qualitative methods: business model analysis, evaluation of the management team.

  • 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.

  • Evaluation and adaptation of business models.

  • Digital transformation and business viability.

  • Innovation and restructuring as viability factors.

TOPIC 2. Restructuring/Refinancing and Viability

• Objectives: Analyze the legal and procedural measures applicable in restructuring processes. Study new alternatives for restructuring companies in crisis. Examine the impact of reforms on debt negotiation and restructuring. Develop practical skills in applying legal restructuring procedures.

• Syllabus:

  • Start of the process:

    • Diagnosis and early warnings.

    • Communication of opening negotiations.

  • Expert in Restructuring and Prepack:

    • The Expert in Restructuring. The Practitioner.

    • The Expert in Pre-Pack and its Procedure.

  • Restructuring Plans: Content and Voting:

    • Restructuring plans.

    • Content of the restructuring plan.

    • Voting on the plans.

    • Plan homologation.

    • Homologation challenge.

    • Breach of the restructuring plans.

TOPIC 3. Bankruptcy

• Objectives: Understand in detail the operation, phases, participants, and other issues related to bankruptcy.

• Syllabus:

  • Introduction to bankruptcy:

    • Definition and nature of bankruptcy.

    • Bankruptcy’s goal: liquidation or business viability.

    • The role of the Bankruptcy Administrator.

    • Phases of bankruptcy.

    • Common phase: declaration of bankruptcy and legal effects of the declaration.

    • Agreement phase: drafting and approval of the restructuring agreement: Refinancing agreement within the bankruptcy framework. Viability plan in bankruptcy proceedings.

    • Liquidation phase: the process of liquidating the company’s assets and rights.

    • Effects of the resolution or termination of bankruptcy:

    • Closing bankruptcy: possible outcomes (agreement confirmation or liquidation).

    • Procedural aspects and related jurisprudence.

    • Analysis of recent case law on bankruptcy proceedings.

    • The impact of recent reforms on bankruptcy procedures.

Module 3. Expert Course in Taxation

Section 1: Introduction and Tax Procedure

• Objectives: Understand the key characteristics and structure of the tax system and the tax procedure.

• Syllabus:

  • Introduction:

    • Global tax scheme.

    • Local aspects.

    • Financing system.

  • Tax procedure:

    • Management.

    • Inspection.

    • Collection.

    • Penalties and appeals.

Section 2: Direct Taxes

• Objectives: Review in detail the different direct taxes in our tax system.

• Syllabus:

  • Corporate Tax (IS):

    • General part.

    • Special consolidation part.

    • Special part for restructurings.

    • Special part for others (REITs, AIE, etc.).

    • Accounting.

  • Personal Income Tax (IRPF).

  • Non-residents Income Tax (IRNR) and Double Taxation Treaties (DTT).

  • Inheritance and Donations Tax (ISD).

  • Wealth and Large Fortunes Tax.

Section 3: Indirect Taxes

• Objectives: Review in detail the different indirect taxes in our tax system.

• Syllabus:

  • Value Added Tax (VAT).

  • Property Transfer/Documented Legal Acts and Real Estate Tax.

  • Special Taxes:

    • Alcohol and alcoholic beverages.

    • Hydrocarbons.

    • Tobacco.

    • Vehicle registration.

Section 4: Others

• Objectives: Deepen understanding of specific areas of taxation.

• Syllabus:

  • Family business.

  • Transfer pricing.

  • Tax deductions.

  • Local taxes.

  • Practical case.

Module 4. Expert Course in Business Finance

Section 1: Accounting

• Objectives: Understand the accounting process and annual accounts of companies, based on current regulations, as well as a practical view for analyzing those annual accounts.

• Syllabus:

  • Conceptual framework and accounting principles (Reference to IFRS).

  • Main valuation standards.

  • Accounting method, accounts, and journal entries.

  • Journal and general ledger.

  • Annual accounts: Financial statements that comprise them. Normal, abbreviated, and SMEs (limits).

  • Practical cases of the main areas that make up the financial statements of companies:

    • Fixed assets – grants.

    • Financial investments.

    • Inventory – purchases – inventory variations.

    • Clients – sales.

    • Treasury.

    • Debt – interest.

    • Equity.

    • Suppliers and creditors.

    • External services.

    • Personnel expenses.

  • Base case: Economic facts 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:

    • Balance sheet analysis, income statement, and notes.

    • Key financial indicators.

    • Statement of cash flows.

Section 2: Auditing

• Objectives: Provide a comprehensive view of the auditing profession and its relevance to the financial transparency of companies.

• Syllabus:

  • External auditing of annual accounts.

  • Introduction (importance, users, etc.), Materiality, Audit risk, etc. Independence. ROAC. Corporations.

  • Mandatory/Voluntary (limits).

  • Audit standards. LAC, regulations, etc. Audit process (planning, execution, and conclusion).

  • The audit opinion. Analysis of its different sections.

  • Types of audit opinions and conclusions (what the qualifications imply, going concern principle, etc.).

  • Accounting fraud.

Section 3: Management Control

• Objectives: Introduction to the management systems companies have in place, as well as areas of planning, control, and reporting.

• Syllabus:

  • Tools.

  • Planning procedures.

  • Control procedures.

  • Reporting procedures.

Module 5. Expert Course in People Management and Leadership in Companies

Section 1: Strategic Management of People and Talent

TOPIC 1. Strategy and New Challenges in People Management

• Objectives: Understand the socio-economic environment and the labor market to identify key factors and challenges that allow us to define strategy regarding people management.

• Syllabus:

  • Introduction – Socio-economic context and labor market.

  • The role of people management.

  • The importance of strategy in people management.

  • Formulation of people management strategy.

  • Control and follow-up of people management strategy.

  • Strategic planning for human resources.

  • New challenges in people management.

TOPIC 2. Key Policies and Processes in People Management

• Objectives: Understand the key practices and processes associated with people management.

• Syllabus:

  • Introduction: Integrated human resources management model.

  • Key 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 design.

    • Engagement.

    • Diversity, inclusion, and equality.

TOPIC 3. Transformational Strategic Leadership

• Objectives: Understand the concept of transformational strategic leadership and its impact on team building.

• Syllabus:

  • Introduction: Different dimensions of leadership.

  • Transformational strategic leadership model.

  • Key competencies for transformational leaders.

  • Methodology:

    • Theory with case studies from companies.

    • Application of transformational leadership tools.

TOPIC 4. Talent Management

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

• Syllabus:

  • Introduction: Concept of talent.

  • Identifying talent in organizations: Talent map.

  • Tools and practices for talent management.

  • Key challenges in talent acquisition and retention.

TOPIC 5. Digitalization of Human Resources

• Objectives: Provide a 3.0 view of the different information systems required for effective and efficient human resources management.

• Syllabus:

  • Introduction: Digital transformation and its impact on people management.

  • Using technology to develop and implement different practices in people management: performance evaluation, talent mapping, professional development plans…

  • People Analytics for people management.

  • Employer branding strategies combined with 3.0 recruitment practices using digital media and platforms.

  • Impact of artificial intelligence on people management.

  • Digcom model: European reference framework.

Section 2: Labor Law

TOPIC 1. Labor Law

• Objectives: Understand the content of labor law, and the rights and obligations it generates for employers and employees, with detailed procedures in labor matters.

• Syllabus:

  • Functioning of norms in labor law (Constitution, laws and regulations, collective agreements, employment contract, etc.).

  • Employment relationship: Key characteristics (voluntariness, remuneration, subordination, dependency, and personal nature) that distinguish it from other non-labor relationships. Brief overview of non-labor relationships (directors, family workers, sales agents, self-employed transporters, etc.). Brief overview of special labor relationships (Senior Management, Domestic Workers, etc.).

  • Employment contract: Formalities and types of labor contracts. Possible hiring incentives. Special contractual clauses.

  • Work hours: Working hours, breaks, licenses and permits, time tracking, overtime.

  • Remuneration: Salaries and additional remuneration. Salary structure (base salary, salary supplements, bonuses). Salary amount (minimum wage; collective agreements). Absorption and compensation. Salary receipts. Protection of wages (garnishments, FOGASA, etc.).

  • Other rights of workers during the employment relationship: Effective occupation, non-discrimination, risk prevention, respect for dignity and privacy, exercising actions, more beneficial conditions. Analysis of protected groups (against dismissal, risk prevention, etc.).

  • Other rights of the employer during the employment relationship: Good faith and diligence requirement, occupational safety and hygiene, management and organization power, disciplinary power, non-compete requirement.

  • Termination of the employment relationship: Methods of termination, with detailed formalities and effects.

  • Modification of the employment contract: substantial and non-substantial modifications. Geographic and functional mobility. Procedure and effects.

  • Suspension of the employment contract: Types, formalities, and effects.

TOPIC 2. Collective and Company Negotiation

• Objectives: Understand the scope, content, and nature of a collective agreement, as well as the procedure for its negotiation.

• Syllabus:

  • Representation of workers in the company: Trade union elections. Representation bodies, types, competencies, and guarantees.

  • Scope of the collective agreement: Territorial, functional, and personal scope. Concurrent collective agreements. Adherence and extension.

  • Duration of the collective agreement: Duration, denunciation, and extension.

  • Legitimacy to negotiate. Legitimate parties.

  • Negotiation procedure: Promotion of negotiations. Negotiating committee: composition and functioning.

  • Content of the collective agreement. Minimum content.

  • Registration, deposit, and publication of the collective agreement.

  • Parity commission of the agreement. Other procedures for resolving disputes regarding the application and interpretation of the agreement.

Section 3: Labor Management

TOPIC 1. Payroll

• Objectives: Understand the structure and content of a payroll, how it is calculated, including the retributive concepts and types, Social Security contribution base calculations, Social Security deductions, IRPF withholding, and other deductions. Also, how to calculate and manage Social Security payments under the General Scheme and Social Security collection.

• Syllabus:

  • Salary and non-salary concepts: Payroll structure. Extraordinary bonuses. Proportional settlement calculations for extraordinary payments. Dismissal compensation calculations. Irregular income. In-kind remuneration. Flexible remuneration.

  • Contribution bases: Maximum and minimum bases. Contribution rates. Salary costs. IRPF withholding calculation. Other deductions in payroll.

  • Temporary incapacity: Duration. Delegate payment regime and direct payment of the benefit. Payrolls with temporary incapacity due to common and professional contingencies. Payroll calculations with maternity situations.

  • Social security liquidation calculation: Back payment contributions. Bonus contributions. Social Security collection.

TOPIC 2. Social Security

• Objectives: Understand the protective action of Social Security, including the most relevant benefits.

• Syllabus:

  • Social Security protective action. List of benefits it includes.

  • Retirement: Requirements and amount. Ordinary retirement. Early retirement. Active retirement. Partial/flexible retirement.

  • Permanent incapacity: Grades, requirements, and amount. Effects on the employment relationship.

  • Death and survival benefits: Widowhood, orphanhood, and for family members. Requirements and amounts.

  • Unemployment benefits: Requirements. Legal unemployment situation. Duration and amount of benefits. Calculation of the regulatory base. Minimum and maximum benefit amounts. Social Security contributions during unemployment. Suspension and termination of benefits. Right of option. Unemployment subsidies and their different modalities.

**FACULTY** – This master’s program boasts a **top-tier faculty**, consisting of **partners and prominent industry leaders**, as well as **active professionals** with extensive experience in **business management, corporate law, taxation, and finance**.

📚 **A practical and real-world approach**:
Our professors not only deliver theoretical knowledge but also bring their firsthand experience, exposing students to the **current challenges and trends** of the industry.

• Agustín Fernández – President of the REAF at the General Council of Economists
• Alfredo Ciriaco – Partner at PKF Attest
• Begoña Segovia Zabaleta – Partner at Deloitte
• Belén Parra – Senior Auditor of Management Systems at LRQA
• Borja Lafuente Sanz – Director of Public Affairs at Danone Iberia
• Borja Molina – Partner at Andersen Tax & Legal
• Enrique Asla – Chairman of the Technical Committee of the Institute of Chartered Accountants of Spain (ICJCE)
• Fernando Cuñado – Partner at KPMG
• Gaizka González Estandía – CFO at Bodegas CVNE
• Itsaso Santos – Partner at PKF Attest
• Javier Castresana – Partner at A&O Sherman
• Jesús Alonso García – Tax Inspector (AEAT)
• Jorge Pedro Rabadan Villanueva – Partner at KOANA Labs
• José Manuel Cajigas – Partner at Cajigas & Asociados
• José María Leal García – Head of Macro Institutional Sales at BBVA
• Juan Gomeza – Partner at Kreston Iberaudit
• Lorena Elena Díaz – Global Total Rewards & Performance Senior Manager at Repsol
• Manuel Sarabia – Corporate Director of People at Tubacex
• María José Carmona – Data Protection Officer at Mediaset España
• Mariano Aróstegui – Partner at PKF Attest
• Nerea Luis – PhD in Artificial Intelligence
• Orlando Luján – Secretary General of AEDAF
• Ramón Palacín Sotillos – Managing Partner at EY Abogados
• Salvador Marín – President of EFAA and Member of the EFRAG Board
• Santiago Busto – Board Member at Cuatrecasas
• Teresa Areizaga – Partner at PKF Attest
• Tomás Azaola – Partner at PKF Attest

*The faculty is subject to change.*

Once the corresponding Program has concluded and ISDE has verified that the STUDENT has completed their work correctly, the STUDENT will receive the corresponding Certification for each PROGRAM.

In compliance with current legislation, specifically what is stated in article 4.4 of decree 84/2004, it is stated that ISDE’s programs have a professional orientation and therefore, unless explicitly stated otherwise, these are not programs that lead to obtaining an official degree, but rather a proprietary degree from ISDE.