In this program, business consultants will find a unique opportunity to get up to date on all the latest labor and tax developments, and to stand out in a high demand sector"  

Why Study at TECH?

TECH is the world's largest 100% online business school. It is an elite business school, with a model based on the highest academic standards. A world-class centre for intensive managerial skills training.   

TECH is a university at the forefront of technology, and puts all its resources at the student's disposal to help them achieve entrepreneurial success"

At TECH Global University

Innovation

The university offers an online learning model that combines the latest educational technology with the most rigorous teaching methods. A unique method with the highest international recognition that will provide students with the keys to develop in a rapidly-evolving world, where innovation must be every entrepreneur’s focus.

"Microsoft Europe Success Story", for integrating the innovative, interactive multi-video system.  

The Highest Standards

Admissions criteria at TECH are not economic. Students don't need to make a large investment to study at this university. However, in order to obtain a qualification from TECH, the student's intelligence and ability will be tested to their limits. The institution's academic standards are exceptionally high...  

95% of TECH students successfully complete their studies.

Networking

Professionals from countries all over the world attend TECH, allowing students to establish a large network of contacts that may prove useful to them in the future.  

100,000+ executives trained each year, 200+ different nationalities.

Empowerment

Students will grow hand in hand with the best companies and highly regarded and influential professionals. TECH has developed strategic partnerships and a valuable network of contacts with major economic players in 7 continents.  

500+ collaborative agreements with leading companies.

Talent

This program is a unique initiative to allow students to showcase their talent in the business world. An opportunity that will allow them to voice their concerns and share their business vision. 

After completing this program, TECH helps students show the world their talent. 

Multicultural Context

While studying at TECH, students will enjoy a unique experience. Study in a multicultural context. In a program with a global vision, through which students can learn about the operating methods in different parts of the world, and gather the latest information that best adapts to their business idea. 

TECH students represent more than 200 different nationalities.   

Learn with the best

In the classroom, TECH teaching staff discuss how they have achieved success in their companies, working in a real, lively, and dynamic context. Teachers who are fully committed to offering a quality specialization that will allow students to advance in their career and stand out in the business world. 

Teachers representing 20 different nationalities. 

TECH strives for excellence and, to this end, boasts a series of characteristics that make this university unique:   

Analysis

TECH explores the student’s critical side, their ability to question things, their problem-solving skills, as well as their interpersonal skills.  

Academic Excellence

TECH offers students the best online learning methodology. The university combines the Relearning method (a postgraduate learning methodology with the highest international rating) with the Case Study. A complex balance between tradition and state-of-the-art, within the context of the most demanding academic itinerary.  

TECH is the world’s largest online university. It currently boasts a portfolio of more than 10,000 university postgraduate programs. And in today's new economy, volume + technology = a ground-breaking price. This way, TECH ensures that studying is not as expensive for students as it would be at another university.  

At TECH, you will have access to the most rigorous and up-to-date case studies in the academic community”

Business consulting is essential, since companies need professionals who are able to deal with all the labor and tax issues that must be kept up to date, in order to avoid possible economic and legal problems. For this reason, TECH has designed this Advanced master’s degree, which includes the most complete and relevant information in the field, and has been structured in such a way that the students can self-manage their study time in a comfortable way.

A very well-structured syllabus that will facilitate your learning and will provide you with a new way to manage work relations”

Syllabus

The Advanced master’s degree in Comprehensive Business Consulting at TECH Global University is an intensive program that prepares students to face business challenges and decisions both nationally and internationally. Its content is designed to promote the development of managerial skills that enable more rigorous decision-making in uncertain environments.  

Throughout 3,000 hours of study, students will analyze a multitude of practical cases through individual work, achieving high quality learning that can be applied to their daily practice. It is, therefore, an authentic immersion in real business situations.   

This program deals in depth with the main areas of a company and it is designed for managers to understand business consulting from a strategic, international and innovative perspective.  

A plan designed for students, focused on their professional improvement and that prepares them to achieve excellence in the field of business and tax consulting. A program that understands your needs and those of your company through innovative content based on the latest trends, and supported by the best educational methodology and an exceptional faculty, which will provide you with the competencies to solve critical situations in a creative and efficient way.  

This program takes place over 24 months and is divided into 19.modules:

Module 1. The Employment Relationship, the Employer and the Work Contract
Module 2. Modalities of Work Contracts and the Power of the Employer’s Management
Module 3.Vicissitudes of the Employment Relationship: Working Hours, Rest Periods, Modification of Conditions and Interruption of the Employment Service
Module 4. Termination of the Employment Relationship
Module 5. Trade Union Freedom and Representation Model in the Company
Module 6. Covenants and Company Agreements and Collective Conflict Measures
Module 7. The Right to Social Security
Module 8. Occupational Risk Prevention: Obligations and Responsibilities
Module 9. The Employment Procedure: Declarative Protection (General Part and Procedural Modalities) 
Module 10. The Employment Procedure: the Challenges and the Protection
Module 11. The Application of Taxes, the Tax Penalty Regime and Tax Revision
Module 12. Corporate Income Tax: General Regime (I) 
Module 13. Corporate Income Tax: General Regime (II) 
Module 14. Corporate Income Tax: Special Regimes (I)
Module 15. Corporate Income Tax: Special Regimes (II)
Module 16. Value Added Tax: General Regime (I)
Module 17. Value Added Tax: General Regime (II)
Module 18. Value Added Tax: Special Regimes
Module 19. Excise Duties

Where, When and How is it Taught?

TECH offers the possibility of taking this program completely online. During the 24 months of training, you will be able to access all the contents of this program at any time, allowing you to self-manage your study time. 

Module 1. The Employment Relationship, the Employer and the Work Contract

1.1. Sources of Labor Law (I) 

1.1.1. International and Supranational Standards
1.1.2. Rules with Legal Status 
1.1.3. Regulations and Other Regulatory Provisions 

1.2. Sources of Labor Law (II) 

1.2.1. Collective Bargaining Agreements as a Specific Source of Labor Law 
1.2.2. Individual Work Contract 
1.2.3. Custom and General Principles of Law 
1.2.4. Most Beneficial Condition 
1.2.5. The Concurrent Labor Standards Organization Criteria 

1.3. The Concept of the Worker: Defining Features and Gray Areas 

1.3.1. The Assumptions of Labor: Personal Service, Voluntary Nature, Paid Nature, Dependency and Dependence 
1.3.2. Labor Relations of a Special Nature 
1.3.3. Activities Excluded from Labor Legislation 

1.4. The Labor Employer (I) 

1.4.1. Concept of Employer in Labor Law 
1.4.2. The Company, the Work Center and the Production Unit 
1.4.3. Groups of Companies for Labor Purposes 
1.4.4. Externalization of Services: Contracts and Sub-Contracts 

1.5. The Labor Employer (II) 

1.5.1. Illegal Assignment of Workers 
1.5.2. Company Transfer 

1.6. Selection and Recruitment of Employees 

1.6.1. Employee Recruitment Process 
1.6.2. Employy Selection Process 
1.6.3. Discrimination in Access to Employment 
1.6.4. Positive Action Measures in Access to Employment 

1.7. Labor Recruitment: Limits and Essential Elements 

1.7.1. Capacity to Work 
1.7.2. Minors’ Limitations for Working 
1.7.3. The Employment Contract Form 
1.7.4. The Ineffectiveness of the Employment Contract 
1.7.5. The Basic Copy of the Work Contract 
1.7.6. The Personal Data Protection 

1.8. Covenants Additional to the Employment Contract 

1.8.1. Agreement to Full Dedication or Exclusivity in the Company 
1.8.2. Agreement to Stay with the Company 
1.8.3. The Prohibition of Post-Contractual Competition 

1.9. The Legal Regime of the Probationary Period 

1.9.1. Agreement to Probationary Period and its Duration 
1.9.2. Free Withdrawal during the Probationary Period 
1.9.3. Withdrawal during the Probationary Period of a Pregnant Worker 

1.10. Workers’ Rights on their Intellectual Creations 

1.10.1. Exploitation Rights for Workers' Creations: Requirements and Scope 
1.10.2. Exploitation Rights for Computer Creations 
1.10.3. Moral Rights 

Module 2. Modalities of Work Contracts and the Power of the Employer’s Management

2.1. Indefinite Contract 

2.1.1. The Ordinary Indefinite Contract 
2.1.2. The Promotion of Indefinite Hiring 
2.1.3. Discontinuous Fixed-Term and Periodic Fixed-Term Contracts

2.2. Seasonal Contracts (I) 

2.2.1. Specific Work or a Specific Service Contract 
2.2.2. Temporary Contracts due to Circumstances of Production 
2.2.3. The Interim Contract 

2.3. Seasonal Contracts (II) 

2.3.1. Training and Learning Contracts 
2.3.2. Internship Contracts 

2.4. Seasonal Contracts (III) 

2.4.1. Common Dispositions of Seasonal Contracts 
2.4.2. Other Seasonal Contract Modalities 
2.4.3. Seasonal Work Businesses 

2.5. Part-Time Contract and its Varieties 

2.5.1. Common Part-Time Contract 
2.5.2. Aspects Related to Part-Time Contracts 
2.5.3. Extra Hours 
2.5.4. Partial Retirement and Relief Contracts

2.6. Remote and Home Working 

2.6.1. The Voluntary Nature of Remote Work 
2.6.2. Requirements that the Contract Must Include 
2.6.3. Work Day and Digital Disconnection 
2.6.4. Labor Activity Control 

2.7. The Right to Effective Employment and Fundamental Workers' Rights 

2.7.1. The Right to Effective Occupancy 
2.7.2. Specific Fundamental Rights of the Labor Relationship 
2.7.3. Unspecific Fundamental Rights of the Labor Relationship 
2.7.4. Compensation for Damages: Moral Damages 

2.8. Workers’ Duties 

2.8.1. The Duty not to Compete with the Company's Activity 
2.8.2. The Duty for Diligence and Good Faith 
2.8.3. The Duty to Observe Health and Safety Measures 
2.8.4. The Duty to Comply with Orders and Instructions of the Employer 

2.9. The Power of Management and New Technological Control Mechanisms 

2.9.1. The Managerial Power of the Entrepreneur 

 2.9.1.1. Control of Lockers and Personal Belongings 

2.9.2. The Power of Management and New Surveillance and Control Mechanisms 

 2.9.2.1. IT Control of Technological Tools 
 2.9.2.2. Control Through Geolocalization Systems or GPS 
 2.9.2.3. Control Through Video Surveillance Systems

2.10. Determination of Employee Benefits and Functional Mobility 

2.10.1. Determination of Employee Benefits: General Aspects 
2.10.2. Professional Classification System: Professional Groups 
2.10.3. Functional Mobility vs. Corporate Ius Variandi 

 2.10.3.1. General Requirements: Qualification and Respect for the Dignity of the Worker 
 2.10.3.2. Functional Mobility within a Professional Group: Horizontal 
 2.10.3.3. Functional Mobility outside of a Professional Group: Vertical 

Module 3.Vicissitudes of the Employment Relationship: Working Hours, Rest Periods, Modification of Conditions and Interruption of the Employment Service

3.1. Work Time: Working Day 

3.1.1. Ordinary Working Day 

 3.1.1.1. Duration of the Working Day 
 3.1.1.2. Distribution of the Working Day 

3.1.2. Special Working Days due to the Activity 
3.1.3. Special Working Days due to Personal Reasons 
3.1.4. Obligation to Register 
3.1.5. Overtime 

 3.1.5.1. Concept and Classification 
 3.1.5.2. Nature 
 3.1.5.3. Compensation 
 3.1.5.4. Prohibition 
 3.1.5.5. Records 
 3.1.5.6. Work Timetable 

3.1.6. Timetable 
3.1.7. Night Work and Night Workers 
3.1.8. Shift Work 

3.2. Adaptation of Working Hours and Work-Life Balance Rights 

3.2.1. Reduction in Working Hours for Infant Care 
3.2.2. Absence or Reduction of Working Hours due to Birth of Premature Babies or Hospitalization of the Newborn 
3.2.3. Reduction of Working Hours for Reasons of Legal Guardianship of Minors, Family Members or Handicapped Persons
3.2.4. Reduction of Working Hours or Adaptation in the Case of a Minor Affected by Cancer or Any Other Serious Disease 
3.2.5. Reduction of Working Hours due to Gender Violence or Terrorism 
3.2.6. Reduction of Working Hours due to Occupational Risk Prevention Plan Training 

3.3. Rest Periods and Annual Leave 

3.3.1. The Labor Calendar 
3.3.2. Rest Periods 

 3.3.2.1. Rests During the Working Day 
 3.3.2.2. Rests Between Working Days 
 3.3.2.3. Weekly Rest 

3.3.3. Public Holidays 
3.3.4. Vacations 

 3.3.4.1. Commencement, Duration and Accrual 
 3.3.4.2. Proportionality and Computable Periods 
 3.3.4.3. Overlapping of Vacations with Sick Leave Situations 
 3.3.4.4. Vacation Time 
 3.3.4.5. Payable Nature and the Possibility of Substitution 

3.4. Salary Benefits 

3.4.1. Concept and Function of the Salary 
3.4.2. Salary in Cash and in Kind 
3.4.3. Extra-Salarial Perceptions 
3.4.4. Salary Systems: Procedures for Determining the Salary 
3.4.5. Salary Structure 

 3.4.5.1. Base Salary 
 3.4.5.2. Salary Supplements 
 3.4.5.3. Consolidation of Salary Supplements 

3.4.6. Extra Payments 
3.4.7. Determining the Salary 

 3.4.7.1. Interprofessional Minimum Wage 
 3.4.7.2. Professional Wage 
 3.4.7.3. Contractual Wage 

3.4.8. The Salary Absorption and Compensation Mechanism 
3.4.9. Payment of Salary 
3.4.10. Salary Protection 

 3.4.10.1. Untouchable Wages 
 3.4.10.2. Wages as a Privileged Credit 

3.4.11. The Wage Guarantee Fund 

3.5. Geographic Mobility of Workers 

3.5.1. Concept and Characteristics 
3.5.2. Legal Regime of Tranfers 

 3.5.2.1. Concept 
 3.5.2.2. Causal Element 
 3.5.2.3. Types of Transfers 
 3.5.2.4. Procedure 

3.5.3. Legal Regime for Travel 

 3.5.3.1. Concept 
 3.5.3.2. Causal Element 
 3.5.3.3. Procedure 
 3.5.3.4. Effects 

3.6. Substantial Modification of Working Conditions

3.6.1. Causal Element 
3.6.2. Work Conditions Susceptible to Modification 
3.6.3. Concept of Substantial Modification 
3.6.4. Type of Substantial Modification: Individual or Collective 
3.6.5. Procedure 

 3.6.6.1. Individual Modification 
 3.6.6.2. Collective Modification 

3.7. Modifications of Working Conditions at the Employee’s Will 

3.7.1. Promotions 

 3.7.1.1. Concept 
 3.7.1.2. Legal Regime 

3.7.2. Family Regrouping 
3.7.3. Purpose 
3.7.4. Legal Regime 
3.7.5. Objective Causes 

 3.7.5.1. Protection of Workers who are Victims of Gender-Based Violence and Terrorism 
 3.7.5.2. Protection of People with Disabilities 
 3.7.5.3. Protection of the Physical Integrity of the Worker 

3.8. Interruption of Employment: Paid Leaves of Absence 

3.8.1. Concept and Characteristics 
3.8.2. Type of Permission 
3.8.3. Other Interruptions of Work for Reasons not Attributable to the Worker 
3.8.4. Effects and Enjoyment 

3.9. Suspension of the Employment Contract due to Business Reasons or Force Majeure 

3.9.1. Concept and Characteristics 
3.9.2. Causes of Suspension 

 3.9.2.1. Suspension of the Contract at the Will of the Parties Involved 
 3.9.2.2. Suspension due to Temporary Disability 
 3.9.2.3. Suspension for Family Reasons 
 3.9.2.4. Suspension at the Will of the Employee 
 3.9.2.5. Employees who are Victims of Gender Violence 
 3.9.2.6. Exercising the Right to Strike 
 3.9.2.7. Suspension at the Will of the Company 
 3.9.2.8. For Disciplinary Reasons 
 3.9.2.9. Due to Legal Closure of the Company 

3.9.3. Suspension and Reduction of Working Hours due to Business Reasons 
3.9.4. Suspension and Reduction of Working Hours due to Force Majeure 

3.10. The Legal Regime of Leaves of Absence from Work 

3.10.1. Concept and Type 
3.10.2. Forced Leave of Absence 

 3.10.2.1. Appointment or Election to Public Office 
 3.10.2.2. Trade Union Positions 
 3.10.2.3. Effects 

3.10.3. Leave of Absence for Child and Family Care 

 3.10.3.1. Assumptions 
 3.10.3.2. Effects 

3.10.4. Voluntary Leave of Absence 

 3.10.4.1. Requirements 
 3.10.4.2. Effects 

Module 4. Termination of the Employment Relationship

4.1. Termination of the Work Contract at the Joint Will of the Parties 

4.1.1. Termination of the Work Contract with Mutual Agreement from Both Parties 

 4.1.1.1. Concept 
 4.1.1.2. Requirements 
 4.1.1.3. Effects 

4.1.2. Termination of a Contract for Reasons Legally Stated in the Contract: Concept and Requirements 
4.1.3. Termination of the Contract due to Expiration of the Agreed Time or Completion of the Work or Service in the Contract 

4.2. Termination of Contract for Other Reasons Related to Parts of the Contract 

4.2.1. Death, Retirement, Disability or Termination of the Legal Personality of the Business Owner 
4.2.2. Employee Death, Retirement or Disability 

4.3. Free Withdrawal or Abandonment by the Employee 

4.3.1. Concept of Resignation and Abandonment 
4.3.2. Resignation with Notice 
4.3.3. The Resignation Notice 
4.3.4. Formal Aspects and Effects 
4.3.5. Resignation of Senior Management Personnel 

4.4. Termination of the Work Contract at the Will of the Employee due to a Corporate Breach 

4.4.1. Resolution of the Contract for a Corporate Breach: Causes 

 4.4.1.1. Substantial Modifications that Result in the Impairment of the Employee's Dignity 
 4.4.1.2. Lack of Payments or Continued Delays 
 4.4.1.3. Other Serious Corporate Breaches 

4.4.2. Procedure 
4.4.3. Effects 

4.5. Disciplinary Dismissal 

4.5.1. Concept and Characteristics 
4.5.2. Causes

4.5.2.1. Repeated Absences or Lack of Punctuality 
4.5.2.2. Disobedience or Lack of Discipline at Work 
4.5.2.3. Verbal or Physical Abuse 
4.5.2.4. Breach of Contractual Good Faith and Abuse of Trust in the Performance of Work 
4.5.2.5. Continuous and Voluntary Decrease in Performance 
4.5.2.6. Habitual Drunkenness or Drug Addiction 
4.5.2.7. Discriminatory Harassment of the Employer or People Working in the Company 

4.5.3. Form and Procedure 

 4.5.3.1. Dismissal Letter 
 4.5.3.2. The Effective Date 
 4.5.3.3. Communicating the Dismissal to the Employee 

4.5.4. Procedure for Disciplinary Dismissal in the Case of Legal Representatives of the Employees 

4.6. Termination of the Work Contract for Objective Causes: Objective Dismissal 

4.6.1. Concepts and Legal Regime 
4.6.2. Causes 

 4.6.2.1. Employee Ineptitude 
 4.6.2.2. Failure to Adapt to Technical Changes in the Workplace and Productive Causes 
 4.6.2.4. Insufficient Budget Appropriation 

4.6.3. Formal Requirements and Procedures 

 4.6.3.1. The Provision of Compensation 
 4.6.3.2. Dismissal Letter 
 4.6.3.3. The Notice Period and the Hours of Leave to Find Employment 

4.6.4. Priority of Permanence 

4.7. Collective Dismissal 

4.7.1. Concept and Characteristics 
4.7.2. Reasons 

 4.7.1.1. Economic Reasons 
 4.7.1.2. Organizational Reasons 
 4.7.1.3. Technical Reasons 
 4.7.1.4. Productive Reasons 

4.7.3. Scope of the Impact of the Causes: the Thresholds 
4.7.4. The Procedure 

 4.7.4.1. Collective Phase of the Collective Dismissal: Consultation Period and Negotiation Process 
 4.7.4.2. Indivudal Phase of the Collective Dismissal 

4.7.5. Brief Reference to Collective Dismissal in Bankrupt Companies 

4.8. Dismissal due to Force Majeure 

4.8.1. Concept of Force Majeure 
4.8.2. Procedure 
4.8.3. Effects 

4.9. Termination of Employment Contracts for Public Administration Employees 

4.9.1. Termination due to End of Contract 
4.9.2. Disciplinary Dismissal of Public Administration Employees 
4.9.3. Dismissal for Objective Causes 
4.9.4. Collective Dismissal 

4.10. Termination of Employment Contracts for Senior Management Employees 

4.10.1. Withdrawal on the Part of the Manager 
4.10.2. Ad Nutum Dismissal or One Without Cause 
4.10.3. Dismissal for Disciplinary Reasons 
4.10.4. The Golden Parachute Clauses or Indemnity Clauses in Favor of Executives 
4.10.5. Extinction in Bankruptcy Proceedings 

Module 5. Trade Union Freedom and Representation Model in the Company

5.1. Union Law and its Consitutional Recognition 

5.1.1. The International Model: the ILO Doctrine as a Global Standard for the Legal Regulation of the Trade Union Phenomenon 

5.2. Greater Union Representativeness 

5.2.1. Electoral Audience 
5.2.2. Irradiation 

5.3. Protection of Trade Union Freedom 

5.3.1. Challenges to Union Bylaws 
5.3.2. Special Process for the Protection of Union Laws
5.3.3. Constitutional Judicial Protection
5.3.4. Administrative Protection of Trade Union Freedom 
5.3.5. International Protection of Trade Union Freedom 

5.4. Representation of Collective Interests and Social Concertation 

5.4.1. Legitimized Parties 
5.4.2. Functions of the Institutional Participation 
5.4.3. Social Dialogue 
5.4.4. Participation in Tripartite Bodies 

5.5. Freedom of Association and Collective Bargaining 

5.5.1. The Structure of Collective Bargaining 
5.5.2. Statutory Collective Bargaining 
5.5.3. Extra-Statutory Collective Bargaining and Other Types of Negotiation 
5.5.4. Framework Agreements
5.5.5. Negotiated Internal Flexibility Mechanisms and Company Collective Bargaining Agreements 

5.6. Union Organization and Action in the Company and in the Public Administrations 

5.6.1. Company Unions and Union Delegates
5.6.2. Legal Regime: Field and Legal Types
5.6.3. Functions and Competencies
5.6.4. Guarantees for Union Representatives in the Company
5.6.5. Trade Union Representation in the Civil Service 

5.7. Elective Representation of Employees in the Company 

5.7.1. Unitary Representation 
5.7.2. Company Committee 
5.7.3. Personnel Delegates 
5.7.4. Intercenter Committee 
5.7.5. Procedure for the Election of Employee Representatives 

5.8. Attributions and Competencies of Institutionalized Representation 

5.8.1. Guarantees of Workers' Representatives
5.8.2. Responsibilities of the Employee Representatives: Duty of Secrecy 

5.9. Other Legal Representations 

5.9.1. Ad-hoc Commissions 
5.9.2. Prevention Delegates and Health and Safety Committee 
5.9.3. Representations on European Works Councils 

Module 6. Covenants and Company Agreements and Collective Conflict Measures

6.1. The Statutory Collective Bargaining Agreement 

6.1.1. Concept and Nature of Collective Bargaining Agreements 
6.1.2. Collective Bargaining Agreement Classes 
6.1.3. Scope of Application of Collective Bargaining Agreements 

6.2. The Statutory Collective Bargaining Agreement and the Negotiation Process 

6.2.1. Collective Bargaining Agreement Parties, Bargaining Authority and Parties Bound by the Agreement 
6.2.2. Procedure for Drawing Up the Collective Bargaining Agreement 
6.2.3. Content and Limits of the Collective Bargaining Agreement 

6.3. The Statutory Collective Bargaining Agreement and its Temporary Application 

6.3.1. Duration of the Collective Bargaining Agreement
6.3.2. Ultra-Activity 
6.3.3. Non-Application of the Collective Bargaining Agreement 

6.4. Relationships Between Agreements 

6.4.1. The Concurrence of Collective Bargaining Agreements 
6.4.2. Adhesion and Extension of Collective Bargaining Agreements 

6.5. Company Agreements 

6.5.1. Classes of Company Agreements 
6.5.2. Subsidary Company Agreements 
6.5.3. Amending Company Agreements 
6.5.4. Production Reorganization Company Agreements 
6.5.5. Informal Company Agreements or Covenants 
6.5.6. Company Agreements Procedure 

6.6. Autonomous Dispute Resolution Procedures 

6.6.1. Mediation 
6.6.2. Reconciliation 
6.6.3. Arbitration 

6.7. The Procedural Modality of Collective Disputes or Global Framework Agreements and Collective Community Bargaining 

6.7.1. Parties Entitled to File the Action 
6.7.2. Vicissitudes of this Special Modality 
6.7.3. Effects of the Sentence 

6.8. The Right to Strike: Ownership and Typology 

6.8.1. Ownership of the Right to Strike 
6.8.2. Civil Servants' Strike 
6.8.3. Strike Modalities 

6.9. The Procedure for Going on Strike 

6.9.1. Call for Strike 
6.9.2. Administration of the Strike: Strike Committee 
6.9.3. Termination of the Strike 

6.10. Effects of the Strike and its Limits 

6.10.1. Effects of the Strike
6.10.2. Security and Maintenance Services 
6.10.3. Minimum Services 

Module 7. The Right to Social Security

7.1. Risk Protection 

7.1.1. Social Risks
7.1.2. Risk Protection Techniques and their Evolution
7.1.3. Social Security as a Paradigmatic Example of the Welfare State's Beneficial Acitivity 
7.1.4. The Constitutional Configuration of the Social Security System

7.2. Structure and Composition of the System 

7.2.1. Two Levels of Protection
7.2.2. Division by Regimes
7.2.3. The General Regime’s Field of Application 
7.2.4. The Consequences of Incorrect Framing
7.2.5. The Effects of Double Framing 

7.3. The Legal Relationship with Social Security 

7.3.1. Business Owner Registration
7.3.2. Affiliation
7.3.3. Registering
7.3.4. De-Registering
7.3.5. The Administrative and Penal Consequences of Late Registration or Failure to Register
7.3.6. The Special Agreement with Social Security

7.4. Financing of the Social Security System 

7.4.1. Different Financing Systems
7.4.2. The Obligation to Pay
7.4.3. The Administrative and Penal Consequences of not Fulfilling the Obligation to Pay
7.4.4. Settlement of Quotas
7.4.5. Social Security Collection

7.5. General Rules for Protective Action 

7.5.1. The Causal Risks (Occupational Accidents and Occupational Diseases)
7.5.2. The Privileged Treatment of Occupational Risks
7.5.3. Types of Social Security Benefits
7.5.4. General Requirements for Access to Protective Action (Registration Requirement and the Lack of Eligibility Requirement)

7.6. The Amount of Benefits 

7.6.1. The Dynamics of Benefits (Recognition, Payment and Termination)
7.6.2. Liability for Benefits
7.6.3. The Benefits Guarantees

7.7. Disability Protection 

7.7.1. Effects of Disability in Work
7.7.2. Subsidy for Temporary Disability 
7.7.3. Compensation for Non-Disabling Permanent Injuries
7.7.4. Permanent Disability
7.7.5. Permanent Disability Pension

7.8. Benefits Linked to the Birth of Adoption of a Child 

7.8.1. Subsidy for Risk During Pregnancy or Breastfeeding 
7.8.2. Subsidy for Co-Responsibility in Caring for an Infant
7.8.3. Benefits for Birth and Care
7.8.4. Subsidy for Caring for Seriously Ill Minors

7.9. Retirement Pension 

7.9.1. Ordinary Retirement
7.9.2. Early Retirement
7.9.3. Late Retirement
7.9.4. Cases of Work and Pension Compatibility (Partial Retirement, Active Retirement and Flexible Retirement)

7.10. Protection Against Job Loss 

7.10.1. Contributory Unemployment Benefits 
7.10.2. Subsidy for Unemployment
7.10.3. Termination Benefits for Self-Employed Professionals

Module 8. Occupational Risk Prevention: Obligations and Responsibilities

8.1. Prevention Obligation 

8.1.1. General Content, Scope and Limits
8.1.2. Instrumental Obligations
8.1.3. Evaluation and Planning of Preventative Activity
8.1.4. Training and Information Obligations
8.1.5. Obligation to Provide Work Equipment and Means of Protection
8.1.6. Required Documentation
8.1.7. Obligation to Report and Notify About Occupational Accidents and Occupational Diseases
8.1.8. Serious and Imminent Risk

8.2. The Specific Obligation of Health Surveillance 

8.2.1. Subjects in Charge. Time of Materialization
8.2.2. The Voluntariness Principle and its Exceptions
8.2.3. The Results of Health Surveillance: Access to and Confidentiality of Information

8.3. The Specific Obligation of Coordination of Business Activities 

8.3.1. Obligations in the Event of Concurrency of Activities
8.3.2. Contracts and Subcontracts
8.3.3. The Special Regulation of the Construction Sector

8.4. The Obligation to Protect Certain Professional Groups 

8.4.1. Particularly Sensitive Workers, Pregnant and Breastfeeding Women, Seasonal Workers and Temporary Agency Workers 
8.4.2. Risk Prevention for Self-Employed Work

8.5. Obligation for Psychosocial Risks Prevention 

8.5.1. Types of Psychosocial Risks
8.5.2. Preventive Measures
8.5.3. Digital Disconnection as a Formula for Protecting the Employee’s Health 

8.6. Workplace Harrassment as an Occupational Hazards 

8.6.1. Workplace Harrassment or Mobbing 
8.6.2. Sexual Harrassment or Gener-Based Harrassment
8.6.3. Differences to Occupational Conflict
8.6.4. Prevention Obligation and Preventive Measures

8.7. Administrative Responsibility in the Prevention of Occupational Risks 

8.7.1. Principles of the Administration's Sanctioning Power
8.7.2. Parties Responsible
8.7.3. Infringements and Penalties in Occupational Risk Prevention 
8.7.4. The Administrative Sanctioning Procedure
8.7.5. The Infringement Report as a Prerequisite for the Initiation of the Sanctioning Proceeding

8.8. The Penal Responsibility in the Prevention of Occupational Risks 

8.8.1. Specific and Generic Offenses in Occupational Risk Prevention
8.8.2. Concurrent Offenses Situations
8.8.3. Compatibility of Penal Liability with Other Responsibilities
8.8.4. Subjective Scope of Penal Liability
8.8.5. The Legal Entity as Criminally Liable
8.8.6. The Penal Responsibility of Administrators, Managers and Workers

8.9. Civil Liability 

8.9.1. Natural of Civil Liability Resulting from an Accident at Work and/or Occupational Disease
8.9.2. Responsibility of the Employer for the Acts of their Employees
8.9.3. Responsibility for Activity Coordination: Productive Decentralization and Responsibilites of Contractors and Subcontractors
8.9.4. Responsibility of Corporate Groups 
8.9.5. Responsibility of Manufacturers and Suppliers

8.10. Social Security Responsibilities 

8.10.1. The Benefit Surcharge and its Compatibility 
8.10.2. Concepts and Nature
8.10.3. Parties Responsible

Module 9. The Employment Procedure: Declarative Protection (General Part and Procedural Modalities) 

9.1. The Social Jurisdiction: Courts and Competencies 

9.1.1. Regulatory Sources of the Social Jurisdictional Order 
9.1.2. Competence of the Social Jurisdictional Order 
9.1.3. Extrajudicial Solution 
9.1.4. The Different Courts of the Social Jurisdiction, Functional and Territorial Jurisdiction 

9.2. The Procedural Parties 

9.2.1. Concept, Capacity, Legitimization 
9.2.2. Proceedings with Several Parties 

9.3. Proceeding Avoidance 

9.3.1. Acts Prior to the Proceeding 
9.3.2. Reconciliation 
9.3.3. Prior Claim 

9.4. Start of Declarative Process 

9.4.1. Preparatory Acts and Evidence Anticipation 
9.4.2. Preventive Measures and Liens 
9.4.3. The Lawsuit: Filing, Admission for Processing and Correction of the Lawsuit 
9.4.4. Accumulation of Actions and Proceedings 
9.4.5. Order for Payment Proceedings 

9.5. The Hearing 

9.5.1. Concept of the Hearing and Actions Prior to It 
9.5.2. Judicial Settlement 
9.5.3. Alegations of the Different Parties 
9.5.4. Proposition and Practice of the Evidence 
9.5.5. Conclusions 

9.6. Challenging the Dismissal 

9.6.1. Action Expiration 
9.6.2. The Requirements of the Claim 
9.6.3. The Sentence and the Qualification of the Dismissal 
9.6.4. The Effects of the Declaration of Justifiable Dismissal 
9.6.5. The Effects of the Declaration of Unfair Dismissal 
9.6.6. The Effects of the Declaration of Null Dismissal 

9.7. Disciplinary Sanction Dismissal 

9.7.1. Sanction Nulling 
9.7.2. Confirmation of the Sanction 
9.7.3. Total Revoque of the Sanction 
9.7.4. Partial Revoque of the Santion 
9.7.5. The Non-Appealability of the Judgment and its Exceptions 

9.8. Termination of the Work Contract due to Objective Causes 

9.8.1. Process for Termination due to Objective Causes 
9.8.2. Collective Dismissals due to Economic, Organizational, Technical or Production Reasons

9.9. Procedural Modalities Related to the Development of the Employment Contract 

9.9.1. The Vacations Process 
9.9.2. Professional Classification Process 
9.9.3. The Procedure for Geographic Modification, Substantial Modification of Working Conditions and Reduction of Working Hours due to Economic, Technical, Organizational or Production Reasons
9.9.4. The Process for Breastfeeding Leave and Reduced Working Hours for Family Reasons

9.10. Social Security Processes 

9.10.1. Legitimized Parties 
9.10.2. Prior Claim and Exhaustion of Preliminary Proceedings 
9.10.3. Claim 
9.10.4. Effects of the Sentence 

Module 10. The Employment Procedure: the Challenges and the Protection

10.1. Appeal Procedures 

10.1.1. General Considerations 

10.2. Appeal for Reconsideration 

10.2.1. Resolutions Subject to Appeal 
10.2.2. Procedure 
10.2.3. Effects of the Rejection and Estimation of the Appeal for Reconsideration 

10.3. Complaint Appeal 

10.3.1. Resolutions Subject to Appeal 
10.3.2. Procedure 
10.3.3. Effects of the Rejection and Estimation of the Complaint Appeal 

10.4. Appeal for Review 

10.4.1. General Considerations 
10.4.2. Resolutions Subject to Appeal 
10.4.3. Procedure 
10.4.4. Effects of the Rejection and Estimation of the Appeal for Review 

10.5. Cassation Appeal 

10.5.1. General Considerations 
10.5.2. Resolutions Subject to Appeal 
10.5.3. Processing of the Appeal Before the Social Division of the Supreme Court 
10.5.4. Effects of the Rejection and Estimation of the Cassation Appeal 

10.6. The Appeal for the Unification of Doctrine 

10.6.1. General Considerations 
10.6.2. Resolutions Subject to Appeal 
10.6.3. Substantive Requirements of the Contradiction 
10.6.4 Processing the Appeal 

10.7. General Considerations of Labor Execution 

10.7.1. Executive Titles 
10.7.2. The Competent Judicial Body 
10.7.3. Legal Standing in the Enforcement Process 
10.7.4. Execution Process 

10.8. Ordinary Executions 

10.8.1. General Considerations 
10.8.2. Seizing Assets: Concept, Phases, and Incidences in the Seizure 
10.8.3. The Procedure for the Enforced Execution of Repossessed Assets 
10.8.4. Payment to Creditors 
10.8.5. Corporate Insolvency 

10.9. Special Executions 

10.9.1. Execution of Dismissal Judgments 
10.9.2. Enforcement of Judgments Against Public Entities 
10.9.3. Collective Entities 

10.10. Provisional Execution 

10.10.1. General Considerations 
10.10.2. Provisional Enforcement of Judgments for Money Payments 
10.10.3. Provisional Enforcement of Social Security Sentences 
10.10.4. Provisional Enforcement of Judgments for Dismissal 

Module 11. The Application of Taxes, the Tax Penalty Regime and Tax Revision

11.1. Common Rules for the Application of Taxes 
11.2. Tax Management (I) 
11.3. Tax Management (II) 
11.4. Tax Inspection (I) 
11.5. Tax Inspection (II) 
11.6. Tax Collection (I) 
11.7. Tax Collection (II) 
11.8. Tax Offenses and Penalties (I) 
11.9. Tax Offenses and Penalties (II) 
11.10. Revision Proceedings in Tax Matters 

Module 12. Corporate Income Tax: General Regime (I) 

12.1. General Characteristics of the Tax

12.1.1. Regulatory Framework
12.1.2. Taxable Transaction
12.1.3. Taxpayer

 12.1.3.1. Subject and Exempt Taxpayers
 12.1.3.2. Communities of Goods and Civil Partnerships
 12.1.3.3. Asset Holding Entities

12.1.4. Tax Residence
12.1.5. Tax and Reporting Period

12.2. Adjustments to Taxable Income: Deductible Expenses

12.2.1. Requirements for Deductibility of Expenses
12.2.2. Non-Deductible Expenses

12.3. Financial Expenses
12.4. Temporary Allocation of Revenues and Expenses 
12.5. Amortization
12.6. Valuation Standards and Related-Party Transactions
12.7. Provisions for Risks and Costs
12.8. Impairment Losses and Deferred Tax Assets Regime
12.9. Double Taxation Exemptions
12.10. Patent Box
12.11. Capitalization Reserve

Module 13. Corporate Income Tax: General Regime (II)

13.1. Offsetting of Tax Bases
13.2. Tax Rates and Total Tax Liability
13.3. Bonuses
13.4. Double Taxation Deductions
13.5. Deduction for Research and Development and Technological Innovation
13.6. Deduction for Investments in Cinematographic Productions, Audiovisual Series and Live Performing Arts and Music Shows
13.7. Deductions for Creating Jobs
13.8. Deduction for Investments of Port Companies
13.9. Common Rules for Deductions
13.10. Installment Payments

Module 14. Corporate Income Tax: Special Regimes (I)

14.1. Management of Corporate Income Tax
14.2. Economic Interest Groupings and Temporary Joint Ventures
14.3. Tax Consolidation Regime: Basic Concepts

14.3.1. Definition
14.3.2. Taxpayer
14.3.3. Tax Liabilities Arising from the Application of the Consolidation Tax Regime

14.4. Consolidation Regime (II)

14.4.1. Declaration Obligations
14.4.2. Loss of the Tax Consolidation Regime: Causes and Effects

14.5. Tax Group

14.5.1. Definition of Tax Group. Parent Company. Dependent Entities
14.5.2. Inclusion or Exclusion of Entities in the Tax Group
14.5.3. Determination of Ownership and Voting Rights in Indirect Equity Interests
14.5.4. Special Rules for the Incorporation of Entities in the Tax Group

14.6. Taxable Income of the Consolidated Group

14.6.1. Special Rules Applicable to the Determination of the Individual Taxable Bases of the Entities that are Members of the Tax Group
14.6.2. Eliminations
14.6.3. Incorporations
14.6.4. Offset of Tax Loss Carryforwards

14.7. Consolidated Settlement

14.7.1. Tax Group Tax Rate
14.7.2. Full Share of the Tax Group
14.7.3. Deductions and Allowances from the Gross Tax Liability of the Tax Group
14.7.4. Declaration and Self-Assessment of the Tax Group

14.8. Regime for Small Companies (I)

14.8.1. Concept of Small Companies
14.8.2. Freedom to Amortize with Job Creation
14.8.3. Accelerated Depreciation

14.9. Regime for Small Companies (II)

14.9.1. Impairment Losses on Debts
14.9.2. Leveling Reserve
14.10. Financial Leasing Regime

Module 15. Corporate Income Tax: Special Regimes (II)

15.1. Corporate Restructuring Regime. Concept, Scope and Cases of Application
15.2. Regime Requirements

15.2.1. The Valid Economic Reason
15.2.2. Communication of the Regime

15.3. Corporate Restructuring Regime

15.3.1. Regime Applicable to the Items Transferred
15.3.2. Valuation of Shares Acquired
15.6.3. Partners Taxation 
15.6.4. Securities Exchange Regime

15.4. Corporate Restructuring Regime (III)

15.4.1. Equity Interests of the Transferor and the Transferee Entity
15.4.2. Non-Monetary Contributions

15.5. Corporate Restructuring Regime (IV)

15.5.1. Subrogation in Legal Position
15.5.2. Accounting Duties

15.6. Cooperative Tax Regime (I). Tax Qualification

15.6.1. Tax Classification of Cooperatives
15.6.2. Effects of Tax Status Loss

15.7. Cooperative Tax Regime (II). Reasons for Tax Status Loss
15.8. Specially Protected Cooperatives. Enumeration and Requirements
15.9. Cooperative Tax Regime (III) Special Rules on the Corporate Income Tax Base

15.9.1. Double Taxable Income
15.9.2. Valuation of Transactions with Partners
15.9.3. Special Expenses: Interest on Capital
15.9.4. Obligatory Reserve Funds 

15.10. Cooperative Tax Regime (IV). Tax Benefits of Cooperatives

15.10.1. Tax Benefits on the IRS Tax Liability
15.10.2. Tax Benefits in Other Taxes

Module 16. Value Added Tax: General Regime (I)

16.1. Introduction to VAT
16.2. Taxable Event for VAT

16.2.1. Deliveries of Goods and Services
16.2.2. Assimilated Operations

16.3. Intracommunity Operations and Foreign Trade Operations

16.3.1. Intracommunity Acquisitions of Goods
16.3.2. Provision and Purchase of Intra-Community Services
16.3.3. Import of Goods

16.4. Assumptions of Non-Liability
16.5. Exemptions
16.6. Taxpayers and Liable Parties

16.6.1. General Rules
16.6.2. Reverse Charge Rule
16.6.3. Income Tax Authorities

16.7. Place of Performance

16.7.1. Deliveries of Goods
16.7.2. Provision of Services

16.8. Accrual of Tax

16.8.1. General Rules
16.8.2. Special Rules

16.9. Taxable Income

16.9.1. General Rules
16.9.2. Special Rules
16.10. Modification of the Taxable Base

Module 17. Value Added Tax: General Regime (II)

17.1. Tax Rates
17.2. Impact of the Tax

17.2.1. Temporal and Formal Requirements
17.2.2. Billing Duties
17.2.3. Electronic Billing
17.2.4. Immediate Information Supply system (SII)

17.3. Input Tax Deduction

17.3.1. Requirements
17.3.2. Limitations
17.3.3. Exclusions and Restrictions

17.4. Deductions in Differentiated Sectors of Activity
17.5. Tax Liquidation

17.5.1. General Regime
17.5.2. Pro Rata Rule 

17.5.2.1. General Apportionment
17.5.2.2. Special Apportionment

17.6. Return
17.7. Rectifications

17.7.1. Adjustment of Charged Quotas
17.7.2. Rectification of Deductions

17.8. Adjustment of Deductions

17.8.1. By Application of Provisional Apportionment
17.8.2. For Acquisition or Importation of Investment Goods
17.8.3. For Deductions Prior to Start-Up

17.9. Formal Obligations
17.10. Tax Management

Module 18. Value Added Tax: Special Regimes

18.1. Common Rules for the Special VAT Regimes
18.2. Simplified Special Regime
18.3. Special Regime for Agriculture, Livestock and Fisheries
18.4. Special Regime for Used Goods, Works of Art, Antiques and Collectibles
18.5. Special Regime for Investment Gold Transactions
18.6. Special Regime for Travel Agencies
18.7. Special Regime for the Equivalence Surcharge
18.8. Special Regimes Applicable to Telecommunications, Radio and Television Broadcasting and Electronically Provided Services
18.9. Special Regime for the Group of of Entities
18.10. Special Cash Basis Regime

Module 19. Excise Duties

19.1. Excise Duties: Introduction
19.2. Manufacturing Excise Duties
19.3. Excise Duty on Coal
19.4. Excise Duty on Certain Types of Transport
19.5. Tax on the Value of Electric Energy Production
19.6. Tax on the Production of Spent Nuclear Fuel and Radioactive Waste from Electric Power Generation
19.7. Tax on the Storage of Spent Nuclear Fuel and Radioactive Waste in Centralized Facilities
19.8. Tax on Fluorinated Greenhouse Gases
19.9. Tax on the Value of the Extraction of Gas, Oil and Condensates 
19.10. Plastic Tax

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