Law 56/2003, of 16 December, of Employment, establishes, in its article 3, that it corresponds to the Government, on a proposal of the current Ministry of Labour and Immigration, and prior report of this Ministry to the Sectoral Conference of Employment and Industrial Affairs, the elaboration and approval of the regulatory provisions in relation to, among others, occupational and continuing vocational training in the State field, as well as the development of such management.

Article 26.1 of Law 56/2003 of 16 December 2003, following the amendment by Royal Decree-Law 3/2011 of 18 February 2011 of urgent measures for the improvement of employability and reform of policies In the field of employment, it is concerned with the vocational training subsystem for employment, in which, since the entry into force of Royal Decree 395/2007 of 23 March, which regulates it, the arrangements for vocational training in the field of employment have been integrated labor-the occupational training and the continuing-. This subsystem, according to the legal provisions laid down in the Organic Law of the European Communities, of Qualifications and Vocational Training, will be carried out in the framework of the National System of Qualifications and Vocational Training. of the National Employment System.

For its part, the Organic Law of June 19, the Organic Law of 19, understands the National System of Qualifications and Vocational Training as the set of instruments and actions necessary to promote and develop the integration of offers of vocational training and the assessment and accreditation of professional skills. The main instruments of this System are the National Catalogue of Professional Qualifications and the procedure for recognition, evaluation, accreditation and registration of the same. Article 8 of the Organic Law of 19 June provides that certificates of professional competence prove the professional qualifications of those who have obtained them and that they will be issued by the competent administration, with a view to official and valid throughout the national territory. In addition, Article 10.1 indicates that the General Administration of the State, in accordance with the provisions of Article 149.1.30. and 7. of the Constitution and after consulting the General Council of Vocational Training, shall determine the qualifications and certificates of professionalism, which shall constitute the offers of vocational training referred to in the National Catalogue of Professional Qualifications.

The National Catalogue of Professional Qualifications, according to Article 3.3 of Royal Decree 1128/2003 of 5 September, which regulates the National Catalogue of Professional Qualifications, in the wording given to the By the same token, Royal Decree 1416/2005 of 25 November provides the basis for drawing up the training offer leading to the acquisition of vocational training qualifications and certificates of professionalism and the modular training offer. the cumulative associated with a competition unit, as well as other training offers adapted to collectives with specific needs. In accordance with Article 8.5 of the same royal decree, the training offer of certificates of professionalism shall be in accordance with the minimum quality indicators and requirements which guarantee the fundamental aspects of a system. training, to be established by mutual agreement between the educational and labour administrations, after consultation of the General Council for Vocational Training.

Royal Decree 34/2008 of 18 January, governing certificates of professionalism, as amended by Royal Decree 1675/2010 of 10 December 2010, defines the structure and content of certificates of professionalism, from the National Catalogue of Professional Qualifications and the guidelines laid down by the European Union, and it is established that the State Employment Public Service, with the collaboration of the National Focal Points, will develop and update the certificates of professionalism, which will be approved by royal decree.

On the other hand, in the new wording of article 11.2 of the recast text of the Law of the Workers ' Statute, introduced by Royal Decree-Law 10/2011 of 26 August, of urgent measures for the promotion of employment Young people, the promotion of stability in employment and the maintenance of the programme of vocational retraining of people who wear out their unemployment protection, the new contract for training and apprenticeship is regulated in which it is establishes that the qualification or professional competence acquired through this new figure The contract shall be accredited through, inter alia, the certificate of professionalism or the cumulative partial certification.

In this regulatory framework it is appropriate for the Government to establish two certificates of professionalism of the professional family Administration and management of the professional area of Administration and audit and to be incorporated into the Repertory National of certificates of professionalism by levels of professional qualification, taking into account the professional competence required by the productive activities, as set out in Article 4.4 and in Annex II to Royal Decree 1128/2003, Cited above.

In the process of drawing up this royal decree has issued report the General Council of Vocational Training, the General Council of the National Employment System and has been informed the Sectoral Conference of Employment and Labor.

In its virtue, on the proposal of the Minister of Labour and Immigration and after deliberation of the Council of Ministers at its meeting on 18 November 2011,

DISPONGO:

Article 1. Object and scope of application.

This royal decree aims to establish two certificates of professionalism of the professional family Administration and management which are included in the National Directory of Professional Certificates, regulated by the Royal Decree 34/2008 of 18 January, governing certificates of professionalism, as amended by Royal Decree 1675/2010 of 10 December 2010.

Such certificates of professionalism are official and valid throughout the national territory and do not constitute a regulation of professional practice.

Article 2. Certificates of professionalism that are established.

The certificates of professionalism that are established correspond to the professional family Administration and management and are the ones listed below, the specifications of which are described in the following annexes:

Professional Family: ADMINISTRATION AND MANAGEMENT

Annex I. Assistance in the management of tax procedures. -Level 3.

Annex II. Creation and management of micro-enterprises. -Level 3.

Article 3. Structure and content.

The content of each professionalism certificate responds to the structure set out in the following sections:

(a) In paragraph I: Identification of the certificate of professionalism.

(b) In paragraph II: Professional profile of the certificate of professionalism.

(c) In paragraph III: Training of the certificate of professionalism.

(d) In paragraph IV: Prescriptions of trainers.

e) In paragraph V: Minimum requirements for spaces, facilities and equipment.

Article 4. Requirements for access to the training of certificates of professionalism.

1. The competent labour administration shall be responsible for verifying that the trainees have the training and professional qualifications to take advantage of the training in accordance with the terms set out in

following paragraphs.

2. In order to qualify for the training of the training modules for certificates of professionalism in vocational qualification levels 2 and 3, students must meet one of the following requirements:

a) Be in possession of the Graduate Degree in Secondary Education Required for Level 2 or Bachelor's degree for Level 3.

b) Be in possession of a certificate of professionalism of the same level of the module or training modules and/or the certificate of professionalism to which you wish to access.

(c) Be in possession of a level 1 certificate of professionalism of the same family and professional area for level 2 or of a level 2 professionalism certificate of the same family and professional area for level 3.

d) Meet the academic requirement of access to mid-grade training cycles for level 2 or higher grade level 3, or have exceeded the corresponding access tests regulated by the administrations education.

e) Having passed the university access test for over 25 years and/or 45 years.

f) Having sufficient training or professional knowledge to enable training to be used.

Article 5. Trainers.

1. The requirements on training and professional experience for the delivery of certificates of professionalism are those set out in paragraph IV of each certificate of professionalism and must be complied with both in person and in person. distance.

2. In accordance with Article 13.3 of Royal Decree 34/2008 of 18 January, they may be recruited as experts for the provision of certain training modules specified in paragraph IV of each of the Annexes to the certificates of professionalism, qualified professionals with professional experience in the field of the unit of competence to which the module is associated.

3. In order to prove the required teaching competence, the trainer or expert must be in possession of the certificate of professionalism of occupational trainer or equivalent training in didactic training methodology for adults.

The requirement set out in the preceding paragraph will be exempt:

(a) Those who are in possession of the official university degrees of graduate in Pedagogy, Psychopedagogy or Master in any of their specialties, of a graduate degree in the field of the Psychology or Pedagogy, or an official postgraduate degree in the fields mentioned above.

b) Those who hold an official university degree other than those referred to in the preceding paragraph and who are also in possession of the Certificate of Pedagogical Aptitude or Professional Specialization Didactics and the Certificate of Pedagogical Qualification. In addition, the holders of the Master's Master's degree for the exercise of the regulated Professions of the compulsory secondary education and the secondary school, vocational training and the official schools of the Languages.

(c) Those who credit a proven teaching experience of at least 600 hours in the last seven years in vocational training for employment or the education system.

4. Trainers who provide distance training must have training and experience in this mode, in the use of information and communication technologies, as well as to meet the specific requirements set out for each of them. certificate of professionalism. To this end, the competent authorities shall develop specific programmes and actions for the training of these trainers.

Article 6. Contracts for training and learning.

The training inherent in contracts for training and learning will be carried out, on the basis of alternance with paid employment, in the terms laid down in the regulatory development envisaged in the Article 11 (2) (d) of the recast text of the Law of the Workers ' Statute, as amended by Royal Decree-Law 10/2011 of 26 August, of urgent measures for the promotion of the employment of young people, the promotion of stability in the employment and the maintenance of the programme for the retraining of people who have exhausted their unemployment protection.

Article 7. Distance learning.

1. Where the training module includes distance learning, it shall be carried out with didactic supports authorised by the competent labour administration to enable a system-based learning process for the participant to be met by the accessibility and design requirements for all and will necessarily be complemented with tutorial assistance.

2. Training modules which, in their entirety, are developed at a distance will require at least one final test of an in-person nature.

Article 8. Centers authorized for your partition.

1. Training centres and institutions which provide training leading to a certificate of professionalism must comply with the requirements of trainers and the minimum requirements for spaces, facilities and equipment. established in each of the training modules which constitute the certificate of professionalism.

2. The training inherent in the contracts for training and apprenticeship carried out under the scheme of alternance with paid employment shall be provided in the training centres of the network referred to in the fifth supplementary provision of the Organic Law of June 19, of the Qualifications and Vocational Training, previously recognized by the National Employment System.

Article 9. Correspondence with vocational training qualifications.

The accreditation of professional qualifications of the Professional Qualifications of the National Catalogue of Professional Qualifications obtained through the improvement of the professional modules of the training titles professional, shall have the effect of exemption from the module or training modules of the certificates of professionalism associated with those units of competence established in this royal decree.

Single additional disposition. Level of certificates of professionalism in the European Qualifications Framework.

Once the relationship between the national qualifications framework and the European qualifications framework is established, the corresponding level of professionalism certificates set out in this royal decree will be determined. within the European Qualifications Framework.

Single transient arrangement. Contracts for training in force.

The theoretical training of contracts for training agreed prior to the entry into force of Royal Decree-Law 10/2011 of 26 August, of urgent measures for the promotion of the employment of young people, the promotion of the stability in employment and the maintenance of the programme of vocational retraining of persons who have exhausted their unemployment protection shall be governed by the laws or regulations in force on the date on which they were concluded.

Final disposition first. Competence title.

This royal decree is dictated by the powers conferred on the State in Article 149.1.1., 7. and 30. of the Spanish Constitution, which attributes to the State exclusive competence for the regulation of the basic conditions guaranteeing the equality of all Spaniards in the exercise of rights and in the fulfilment of constitutional duties; labour law; and the regulation of conditions for obtaining, issuing and approving of academic and professional qualifications and basic standards for the development of Article 27 of the Constitution, in order to ensure compliance with the obligations of the public authorities in this field.

Final disposition second. Regulatory development.

The Minister of Labor and Immigration is authorized to dictate how many provisions are necessary for the development of this royal decree.

Final disposition third. Entry into force.

This royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, on November 18, 2011.

JOHN CARLOS R.

The Minister of Labor and Immigration,

VALERIAN GOMEZ SANCHEZ

ANNEX I

I. Identification of the certificate of professionalism

Naming: Assistance in managing tax procedures

Code:ADGD0110

Professional Family: Administration and Management

Professional Area: Administration and Audit

Professional qualification level: 3

Professional reference qualification:

ADG543_3 Assistance in managing tax procedures (RD 558/2011 of 20 April)

Relationship of competency units that configure the certificate of professionalism:

UC1783_3: Get and measure taxpayer tax revenue information.

UC1784_3: Attend and care for the taxpayer in tax administrative management.

UC1785_2: Perform census debug tax, notification, and certificate issuance.

UC1786_3: Perform administrative management activities derived from the management, inspection, and collection procedures of the tributes.

UC1787_3: Perform administrative management activities derived from sanctioning and review procedures.

UC0233_2: Handle office applications in information and documentation management.

General competition:

Assist and collaborate in tax procedures for management, inspection, and collection, as well as in the sanctioning procedure and in the administrative review procedure, obtaining the information of tax transcendence necessary, taking care of and informing the taxpayer, and carrying out the tax administrative arrangements in accordance with the provisions of the current regulations, and all using the necessary IT applications.

Professional Environment:

Professional scope:

Develops its professional activity in the Tax Administration at the national, regional and local level, and self-employed or employed in companies that provide their services to the Public Administrations.

Productive Sectors:

This is present in the Public Administrations and in the private sector tax sector.

Occupations or related jobs:

3621.1014 Tax agents.

3621.1014 Tax agents in the Departments of Public Administration Management.

3621.1014 Tax agents in the Departments of Inspection of Public Administrations.

3621.1014 Tax agents in the Departments of Collection of Public Administrations.

3629.1018 Other public administration support professionals for inspection and control tasks and similar tasks.

Administrative/Tax in the Departments of Management of Public Administrations.

Administrative/Tax in the Departments of Inspection of Public Administrations.

Administrativo/a tributary/a in the Departments of Collection of Public Administrations.

Manager/administrative/tax in consulting firms.

Teleoperator/tax management.

Duration of the associated training: 740 hours.

Relationship of training modules and training units:

MF1783_3: Obtaining taxpayer tax transcendence information.

(90 hours)

MF1784_3: Attention to the taxpayer in tax administrative management. (120 hours)

-UF1814 Tax information and attention to the taxpayer. (50 hours)

-UF1815 Assistance and administrative management to the taxpayer of the tax documentation. (70 hours)

MF1785_2: Censal management, notification of acts and issuance of tax management documents. (60 hours)

MF1786_3: Administrative management of tax enforcement procedures. (180 hours).

-UF1816 Taxation management procedure. (90 hours)

-UF1817 Tax collection and inspection procedures. (90 hours)

MF1787_3: Administrative management of sanctioning and review procedures. (60 hours).

MF0233_2: (Transverse) Office. (190 hours)

-UF0319: Operating system, search for information: Internet/Intranet and e-mail. (30 hours)

-UF0320: Text processing software applications. (30 hours)

-UF0321: Spreadsheet computing applications. (50 hours)

-UF0322: Relational database computing applications. (50 hours)

-UF0323: Computer applications for presentations: information charts. (30 hours)

MP0384: Module of non-work care practices in tax procedure management. (40 hours)

II. PROFESSIONAL PROFILE OF THE CERTIFICATE OF PROFESSIONALISM

Competition Unit 1

Denomination: OBTAIN AND MEASURE TAXPAYER TAX REVENUE INFORMATION

Level: 3

Code: UC1783_3

Professional realizations and realization criteria:

RP1: Obtaining information of tax importance in specific databases of the Tax Administration or others, applying search and consultation criteria, and respecting current legislation and instructions established, for verification and collaboration with other Public Bodies.

CR1.1 Queries are performed by selecting the tables that contain the precise information, relating them, and choosing the query and constraint criteria, according to the required information or instructions received.

CR1.2 The fields of the required tables and queries are determined, based on the information requested and instructions received, using groupings, ordinations and/or classifications, and meeting the objective of the consultation or form.

CR1.3 The fields of the tables and queries that contain the requested information are chosen, selecting the relevant according to the content and result sought in the report or listing-relationship of payers and yields obtained, purchases and sales of different exercises, relationship of contract workers in a given period of time, or others.

CR1.4 The tables or queries of imported external databases-Social Security, others-are compared with their own, in compliance with the duty of collaboration with the Tax Administration.

CR1.5 Selected contents are grouped, applying sorting and sorting criteria that facilitate the use of the report or listing, or according to the instructions received.

CR1.6 The results obtained from the searches made-identity, address, other of the taxpayer or their legal representative-are checked according to the needs or instructions received, verifying the data, objective of the query and making the modifications that proceed.

CR1.7 The tables or queries of own databases are exported to other administrations in the cases provided for in the tax regulations, through the tools available in the IT application, to collaborate with other administrative or judicial bodies.

CR1.8 Tax transcendence information is obtained quickly and accurately, according to the instructions received and within the deadlines marked by the main procedure.

RP2: Obtain and request information of tax transcendence in the face and/or telematics in public bodies and official registers, following the instructions received and the established procedures, complete the dossiers for the relevant procedures.

CR2.1 The relationship of Entities, Public Bodies and Records with relevant information for tax procedures is elaborated by consulting guides, Internet, according to the information required and the possibilities of obtain it.

CR2.2 The submission of a request for all types of information, in general, and charges, in particular, in Registers, by person, fax or telematic means, in accordance with the procedures laid down and the instructions received.

CR2.3 The information requested is obtained by means of telematics, personally by the delivery of the officials of the Registry or Public Body concerned or by obtaining direct from the authorized actuary, after identification and communication of the subject matter of their action.

CR2.4 Fact-finding diligence is written in detail in writing or through the available IT application, collecting all information obtained-entity social address changes, changes of Boards of Directors, Administrators of legal persons, ownership and charges of registered or other goods.

CR2.5 The extended measures and the information obtained are incorporated in the files of the corresponding procedures, after recording the information, if any, in the database.

CR2.6 The report on the data with tax importance, obtained in public bodies and official registers, is produced through the available IT applications, for incorporation into the file.

RP3: Get and request tax transcendence information through taxpayer visits, interviews, and observations, following the instructions set forth, to verify the information available.

CR3.1 Taxpayer visits are prepared through the issuance of listings by computer media, ordering according to the established criteria-zones, postal codes, or others.

CR3.2 The information is requested from the taxpayer by quoting him in the public offices or in his tax office, pointing out the documentation he has to provide.

CR3.3 The documentation requested from the taxpayer-tax data of modules, special tax systems, tax domicile or other-is obtained by delivery in the public offices, in the tax domicile, in the address of the activity or others.

CR3.4 The interview of the taxpayer or third parties of his or her environment, if any, is carried out at his or her tax domicile, at the address of the activity, in the public offices or other places, identifying the actuary and communicating the object of the action, if any, and using the correct and appropriate questions and language to the characteristics of the respondent and to the circumstances that motivate the visit.

CR3.5 The objective data of the activity is obtained by direct observation, measuring or counting the elements and/or parameters necessary to determine yields or quotas, taking data from books, records, invoices, or other documents of tax importance contributed by the taxpayer or third parties, and, where appropriate, collecting their status and location in simple photographs and sketches.

CR3.6 The information obtained is collected in fact on the basis of facts, by computer or manually, reflecting the causes that motivate its formalization-Procedure Inspector, inclusion/exclusion of activities in tax systems, including in the Register of Intra-Community Operators, others-as well as the demonstrations carried out by the comparist.

CR3.7 The information obtained and collected in due diligence, for the purpose of determining the correct determination of income declared in the IRPF, broken payments made and quarterly VAT quotas entered, is recorded, in its case, in databases through specific computer applications and according to established procedures.

CR3.8 The report on data with tax importance, obtained in visits and requirements, is prepared through the available IT applications.

RP4: Protect data obtained from taxpayers using the measures set out in the organization's information security protocol, in order to ensure their security and integrity in accordance with the rules in force.

CR4.1 Knowledge of established security policies, plans, standards, codes and procedures is ensured through the dissemination and training mechanisms proposed by the organisation for the purpose of establishing the the extent and limits of user liability.

CR4.2 The safety standards indicated in the organization protocol are respected in terms of media handling, data storage, access password protection, or other aspects, in accordance with the established in the security document, in application of the legislation in force.

CR4.3 The technical and organizational security measures established by the entity apply, at their level of responsibility, through the appropriate means proposed, avoiding alteration, loss, treatment or access. authorized to the data of the contributors.

CR4.4 The treatment of information of a confidential nature is carried out by applying the security measures established under the obligation of secrecy and the legislation in force and, being aware of the consequences that may be derived from non-compliance.

CR4.5 The incidences produced in the data management or access are collected, at the level of responsibility, in the registration of incidents including the type of incident, person who performs it, person affected and the effects derivatives of the same.

Professional Context

Production media

Teams: Personal computers in local and national network with Internet connection. Programs: User environments, text processors, databases -BDP, BDN, others-. Importing databases. Internet browsers. Internet navigation help systems, instant messaging systems. Office equipment: fax, photocopier, telephone equipment, others. Information input and output peripheral computing elements. Media and file materials. Office material. Visits and interviews with taxpayers or third parties. Measuring instruments. Non-complex photographic cameras.

Products and results

Relevant information on visits to individuals, registers and public bodies. Acts of constancy of facts. Taxpayer listings. Relationship of Public Entities. Recorded and recorded information. Simple photographs and sketches. Tables or queries of databases exported to other administrations. Reports on the data of tax importance collected. Application of data protection measures. Record of incidents in sensitive data.

Information used or generated

Own and external databases. Registration and tax-related information. General tax rules. Data protection legislation. Taxpayer listings. Tax and commercial documents. Data from books, records, invoices, or others. Reports or listings of: Payor relations and earned returns, purchases and sales of different exercises, relationships of contract workers in a given period of time, others. Report on data with tax implications. Relationship of Entities, Public Bodies and Records. Manual of non-complex photographic cameras. Security protocols for sensitive information.

Competition Unit 2

Denomination: ASSIST AND CARE FOR THE TAXPAYER IN TAX ADMINISTRATIVE MANAGEMENT

Level:3

Code: UC1784_3

Professional realizations and realization criteria:

RP1: To support taxpayers in a personal and/or telematic manner, in requests for information, suggestions, inquiries, complaints and complaints of a tax nature, in order to provide a quality service.

CR1.1 The attention to the taxpayer is done quickly and accurately, using the various resources of the presential or telephone communication-active listening, empathy, smile, positive language, adequate intonations of the voice, other-.

CR1.2 The doubts raised regarding the application of the taxes are resolved quickly and efficiently, applying criteria of prudence, within the framework of their responsibility and resorting to their superior hierarchical, in their case.

CR1.3 Changes and changes in tax regulations are clearly and rigorously reported, providing, where appropriate, publication dates, virtual aids, manuals, or other divulgative materials.

CR1.4 Consultations on tax requirements are addressed by identifying their elements and reporting on the consequences of non-compliance with them, within the framework of their responsibility and by using their superior hierarchical, if any.

CR1.5 The claims made by the taxpayer, in respect of the service received, are addressed indicating the manner of filing of the same, as well as the requirements and deadlines established by the applicable regulations.

CR1.6 The necessary measures in personal or telephone attention to the suggestions, complaints or complaints are adopted in accordance with the established procedure, postponing them or urging with correction to their formalization.

CR1.7 The possibility of referring complaints and complaints to other independent bodies, if any, is communicated to the contributors informing them of the existing bodies and actions to be carried out in each case.

CR1.8 The consultations on the rights, guarantees and obligations of the taxpayer in relation to the tax procedures, are resolved with clarity, precision and correction, in accordance with the applicable regulations, within the framework of your responsibility and by using your hierarchical superior, if any.

CR1.9 The consultations on the documents and supporting documents required in the tax procedures are addressed, detailing the form, annexes, requirements and deadlines established by the applicable regulations within the framework of the responsibility and using its hierarchical superior, if any.

CR1.10 The security and confidentiality criteria for information are respected in all personal and telematic communications in a rigorous manner.

RP2: Inform taxpayers, staff and/or telematically, on the state of processing of tax procedures in which they are a party, in a diligent manner in order to facilitate their follow-up.

CR2.1 Information to the taxpayer is provided diligently, applying in-person or telephone communication techniques-active listening, empathy, smile, positive language, proper voice intonations, others-.

CR2.2 Consultations on the status of tax treatment are handled personally and/or telematically, identifying the procedure and obtaining the necessary information, through the available computer application, or in its case, requesting it from the appropriate department.

CR2.3 The processing status of the tax and inspection procedures, initiated on its own initiative or at the request of a party, is reported to the taxpayer specifying the actions to be performed.

CR2.4 The amount, origin and breakdown of the concepts of the outstanding debts, as well as the stage of the executive procedure in which they are located, are communicated to the taxpayer by the available means upon request of the in the Collection Dependency.

CR2.5 The refund fulfillment status requested by the taxpayer is reported detailing the phase in which it is located and the approximate time for its reimbursement.

CR2.6 The right to desist from applications, appeals and claims, if any, is communicated to the taxpayers accurately and by ensuring their understanding, by the means available.

CR2.7 The security and confidentiality criteria for information are respected in all face-to-face, telephone and telematic communications in a rigorous manner.

RP3: Receiving and registering the tax documentation in accordance with the specifications and regulations in force, moving them to the corresponding Administrative Unit for processing.

CR3.1 The tax documentation-settlements, applications, resources, declarations, claims, other-received is checked with precision-recipient, subject, annexes, others-verifying the requirements legally established, according to the documentation provided.

CR3.2 Cotejos, compulsas or other necessary additional steps in the receipt of the documentation, are performed according to the internal rules, checking the accuracy with the originals, and using the conventional means or Software available in the Public Administration or organization.

CR3.3 Tax transcendence documentation is collected on paper or by computer, electronic or telematic means in compliance with the requirements set out in the current regulations.

CR3.4 The tax documentation received is recorded in accordance with internal rules through the conventional or computer media available in the organization or Public Administration.

CR3.5 The tax documentation admitted is distributed through the conventional and/or telematic channels established by the organization or Public Administration, moving it to the corresponding Processing Unit, with speed and accuracy.

CR3.6 The legal regulations on security and confidentiality in communication systems are rigorously applied in the recording and distribution of information.

RP4: To orient taxpayers on the different alternatives of taxation of economic activities and their returns, according to their tax profile, explaining the rights and obligations, in order to address your needs.

CR4.1 The assistance to the taxpayer is made taking into account, the evolution and trend of its economic results, using personal communication and telephone attention techniques in its case, -telephone smile, appropriate voice intonations, others-and in accordance with the instructions received and current regulations.

CR4.2 Frequent consultations on formal obligations-resignations, deadlines, revocations or exclusions, out of time, others-of different taxation regimes-Normal and simplified direct estimation, Special Regime Simplified, Special Regime of Agriculture, Livestock and Fishing of VAT, Objective Estimate of the IRPF or others-and material obligations, are explained to the taxpayer, clearly, assuring their understanding and highlighting the advantages and disadvantages of your application or waiver.

CR4.3 Information on legislative developments and modifications to the deadlines for waiving or revoking the waiver of the membership of the Modular Units is provided with clarity and accuracy to the taxpayers.

CR4.4 Fracked payments, performance of IRPF economic activities and VAT quotas are determined through specific IT applications and according to the criteria established by the current regulations.

CR4.5 The security and confidentiality criteria for information are respected in all telephone and telematic communications in a rigorous manner.

RP5: Assisting taxpayers, personnel or telematically, in the fulfillment of statements and self-actions to facilitate the fulfillment of their tax obligations.

CR5.1 The taxpayer's inquiries regarding compliance with its tax obligations for statements and self-actions are staffed and/or telematically applied, where appropriate, by telephone -telephone smile, appropriate intonations, others-within the framework of their responsibility and taking into account established procedures.

CR5.2 The doubts raised and incidents arising from the confection of the models of autoliquidations and information statements are resolved, within the framework of their responsibility, informing the taxpayer clearly, accuracy and ensuring their understanding, using, where appropriate, the hierarchical superior.

CR5.3 The doubts regarding the handling, unloading and installation of the aid programs provided by the State, regional and local authorities -IS, IRPF, IVA, ITPAJD, ISD, Censal Declaration, Rates, others-, are clearly resolved, ensuring their understanding, reporting the steps to be taken and criteria for their proper installation.

CR5.4 The request for a draft of the IRPF declaration is processed, at the request of the taxpayer following the established procedure, according to the manifestations and data provided by the taxpayer, and through the aid programs available-parent program or others.

CR5.5 The draft of the IRPF declaration is rectified and/or confirmed, at the request of the taxpayer, following the established procedure, updating and recalculating the data, according to the manifestations and data provided by the itself, and through the help programs available-parent program or others.

CR5.6 The statements and settlements of the various taxes are drawn up with the assistance of available aid programmes, using, where appropriate, the hierarchical superior and in accordance with the information provided by the the taxpayer and, where appropriate, the worker in the Administration.

CR5.7 The security and confidentiality criteria of the information are respected in all telephone and telematic communications in a rigorous manner.

Professional Context

Production media

Teams: Personal computers in local network with Internet connection. Telephone and/or telephone exchange. Programs: Text processors, databases. Internet browsers. Instant messaging systems. Information input and output peripheral computing elements. File materials. National and provincial databases: BDN, BDP. Taxpayer assistance programs provided by the Tax Agency-parent, others-and general internal use applications-SIR, ZUJAR, VIES, or others.

Products and results

Suggestions, complaints, and complaints from the taxpayers served, received and channeled. Complaints and complaints formalised. Resolved consultations on IRPF, IS, VAT and other aid programmes. State of processing of the tax procedures communicated. Collation and compels of tax documentation. Tax documentation received and registered. Broken payments, income from the economic activities of the IRPF and IS and VAT quotas, calculated through computer applications. Completed self-reporting. Statements-settlements made by computer applications. Incidents resolved in the statements-settlements. Applications for draft IRPF declarations processed through the software program. IRPF statement drafts rectified and/or confirmed through the IT application. Data protection.

Information used or generated

Data on requests for consultation, information and complaints. Specific legislation in the field of taxation. General Tax Law and development regulations. Legislation on procedures for the management, inspection and collection of taxes. Regulations in force in the field of taxation, data protection, electronic signatures. Complaints receipt book. Files for completed files. Current instructions and regulations on assistance to the taxpayer. Information on the handling, unloading and installation of the aid programs provided by the Public Administrations. Existing bodies and possible actions before independent bodies. Documents and supporting documents for tax management and inspection procedures. Information on the different taxation schemes. Consultations, binding and non-binding. Security protocols for sensitive information.

Competition Unit 3

Naming: PERFORM CENSUS PURGE TAX, NOTIFICATION, AND CERTIFICATE ISSUANCE

Level: 2

Code:UC1785_2

Professional realizations and realization criteria:

RP1: Purge censuses, through the information obtained from the database itself and/or from the tax authorities, according to the instructions received and the procedures established for updating them.

CR1.1 Taxpayers who engage in economic activities are selected following the instructions of the hierarchical superior, by issuing the corresponding listing.

CR1.2 The census errors-situations of incongruity and incompatibility in the census of businessmen, professionals and forced to retain-are detected by computer means, comparing the data contained in the census with the possible actual situations produced, in accordance with current regulations.

CR1.3 The letters of request for information to the taxpayer are prepared through computer media, according to the established procedure and the instructions received.

CR1.4 Information requirement letters are sent to the taxpayer by ordinary or electronic mail, if any.

CR1.5 The information obtained from the contributors is verified by analyzing the data and verifying its correct tax situation-the tax domicile, the domicile of the activity, and both obligations to be fulfilled and periodicity in the (i) in accordance with the rules in force and the options exercised, where appropriate, by the taxpayer.

CR1.6 The census errors are corrected, through the specific databases, according to the options exercised by the taxpayer-waivers, revocations, activity exercised, volume of operations, or others.

RP2: Make notifications of tax action to taxpayers, in accordance with the instructions received and current regulations, to make administrative acts more effective.

CR2.1 Documents to be notified of procedures and actions of management, inspection and collection are ordered according to the established criteria-zones, postal codes, or others-for distribution by routes, optimizing routes according to criteria of proximity to the location of the contributors.

CR2.2 The domicile of the taxpayers and, where appropriate, the domicile and the identity of their representatives are checked through the database, seeking, where appropriate, other possible addresses known to the Administration, or by the information provided by third parties.

CR2.3 The notifications to the taxpayer or authorized person are made personally at the address fixed for its effect, recording, through computer means, the time and date of delivery and showing in the acknowledgement of receipt duly signed, the identity of the recipient, as well as the dates of attempted notification for the purpose of calculating deadlines.

CR2.4 The effectiveness of the notification is communicated verbally, to the taxpayer or, where appropriate, to your representative, to the refusal to sign the acknowledgement of receipt or to receive the object of the notification.

CR2.5 The actions of constancy of facts, in the cases of refusal to sign and of unknown taxpayer, are extended in detail in writing or through the application of the information technology available, being joined to the file, if any.

CR2.6 The list of notifications not made by refusal to sign or receive the object of notification is made by means of computer, accompanying the measures extended during the visit, for the purposes of make the citations that come through the corresponding official bulletin.

CR2.7 The notification of the requirement of the person of the taxpayer in the offices of the competent administration, is made in writing, in the cases of refusal to sign and/or receive the act or document object of notification, in the tax domicile or in the address for the purposes of notifications.

CR2.8 Receipt charges or extended errands are delivered to the hierarchical superior for inclusion in file or for your file, depending on the performance or procedure followed.

CR2.9 The related notifications, which are intended to request the appearance of the tax obligation, are sent periodically, through the Register of Exit, to the corresponding Official Gazette.

RP3: Issue certificates, copies of declarations, accreditations or other documents related to the Tax Administration, requested by the taxpayer, through computer applications, in order to satisfy their needs and/or obligations vis-à-vis third parties.

CR3.1 The taxpayer's request for documents and certificates of a tax nature is addressed personally and/or telematically, applying communication criteria-smile, proper intonations, others-and having in The established procedure counts.

CR3.2 Compliance with the requirements for the issuance of the document or certificate-identity of the applicant or representative, signature, prior authorization, objective and subjective exemptions, others-is verified through the examination of the documentation provided or working in the Administration.

CR3.3 Certificates-of digitised signatures, of being aware of tax obligations, others-and copies of statements and/or other documents submitted by the taxpayer, are issued through computer media.

CR3.4 Certificates, copies of statements and documents issued, are forwarded to the authorized taxpayer or applicant, through the available means-ordinary mail or telematically-.

CR3.5 The security and confidentiality criteria for information are respected in all personal and telematic communications in a rigorous manner.

Professional Context

Production media

Teams: Personal computers in local network with Internet connection. Telephone and/or telephone exchange. Programs: User environments, text processors, databases -BDP, BDN, others-, specific applications of Tax Management. Internet browsers. Internet navigation help systems, instant messaging systems. Information input and output peripheral computing elements. Media and file materials. Telephone guides. Local provincial and street plans. Office material.

Products and results

Censuses updated. Verified information. Listings and warning letters issued. Notifications delivered. Proceedings for the constancy of extended facts. Census errors detected and corrected. Warning letters sent. Acknowledgments of receipt, engravings and archives. Notifications not made listings. Certificates, copies of declarations and other documents submitted by the taxpayer issued and forwarded.

Information used or generated

Notifications, requirements and diligence. Listings for unrealized notifications. Declarations and autoliquidations. Certificates issued by other administrations. Taxpayer listings. Data protection legislation. Tax rules and development regulations. Books and records established by tax, commercial, labor, or other rules. Tax and commercial documents. Settlement proposals. Instructions from the hierarchical top. Information on the requirements for the issuance of tax documents or certificates. Security protocols for sensitive information.

Competition Unit 4

Denomination: PERFORM ADMINISTRATIVE MANAGEMENT ACTIVITIES DERIVED FROM THE MANAGEMENT, INSPECTION, AND COLLECTION PROCEDURES

Level: 3

Code: UC1786_3

Professional realizations and realization criteria:

RP1: Perform the activities of formalization, monitoring and archiving of the tax files of taxpayers, in accordance with established procedures and rules, in order to guarantee access, recovery, and preservation of the documentation.

CR1.1 The tax file is formed by incorporating, physically or informally, the information that is important for the procedure-notifications, acknowledgements, inquiries, statements, settlements, actions of prior information, listings, requirement for title deeds, endorsement or other commitments.

CR1.2 The index of the tax record is generated efficiently and securely through the IT tool set up to facilitate document access and retrieval.

CR1.3 The follow-up of the file is carried out by incorporating the new documents generated throughout the procedures, for the purpose of putting them on record.

CR1.4 Documentation is recorded through the available media by assigning the established codes that allow for subsequent localization by applying the classification criteria, by order and priority, established by the organization, in order to certify its existence.

CR1.5 The information incorporated in the file-current accounts, securities or other deposits in financial or credit institutions, payers, retainers, rustic or urban real estate or other-is ordered by entities, payers or goods, selecting them according to the criteria established and in accordance with the current regulations.

CR1.6 The pleadings, if any, are archived by checking the identity of the taxpayer and, the procedure and file they refer to.

CR1.7 The removal of files or folders is done by following the established protocol by monitoring the content of the items to be removed, applying the security and confidentiality rules of the information, and respecting the environment.

CR1.8 People's legitimization is proven by applying the current regulations and the internal rules established for the purposes of their access to the documentation of the file.

CR1.9 The regulated authorization presented in the requirements of documentation of use restricted by internal or external members to its scope of action is verified by checking the authenticity of the same.

CR1.10 The folder of the economic-administrative claim is completed by identifying in its cover the claimant, the object of the claim as well as the registration number, for the purposes of its subsequent follow up to the resolution.

RP2: Check the declarations and self-accounts, in accordance with the established rules and instructions received, in order to give course to the files of the IRPF return procedures, data verification, limited verification and monitoring of compliance with periodic obligations.

CR2.1 The correction of the amounts declared by the taxpayer in the procedure for the self-financing of taxes, payments on account-fractional payments, deductions and income on account of the IRPF-are checked by making the calculations relevant through the available IT media.

CR2.2 The self-contained returns by the taxpayer on the return of the IRPF are checked by comparing what the taxpayer has stated with the data held by the Administration.

CR2.3 The requested refund or, where applicable, the start of the data verification or limited-check procedure is proposed by computer media to the hierarchical superior.

CR2.4 The data reported by the taxpayer on the self-financing of the IRPF is verified, by means of the verification of its data, by comparing the supporting documents contributed by the taxpayer with the amounts and concepts autoliquidates.

CR2.5 IRPF interim settlement proposals-amount to be entered or returned, deductions, others-are made informally after the data provided by the taxpayer is verified, ending the procedure of verification of data or starting, where appropriate, the limited-check.

CR2.6 The compliance with the periodic obligations of the various taxes is verified by means of computer means, checking their performance within the deadlines established in the current regulations.

CR2.7 The security and confidentiality criteria of the information are rigorously respected.

RP3: Check the formal and material obligations of the contributors attached to the Modular Units by verifying the calculations and modifying the data, if any, in accordance with the established rules, for their correct compliance.

CR3.1 The annotations listed in the book of investment goods are checked by collating the supporting invoices for the same and the write-downs deducted.

CR3.2 The entries in the book of income of farmers and farmers are checked against the amounts entered in the IRPF declaration.

CR3.3 The amount of the book log of invoices received from VAT is compared to the VAT deducted on current operations and investment goods.

CR3.4 Data obtained from evidence of signs, indices or modules-light receipts, vehicle technical card, certificates of Social Security employees, local area or others-are compared with the data declared in the VAT, IRPF, and split payments.

CR3.5 The amounts of the IRPF fractionated payments and quarterly VAT dues of the contributors attached to the Modular Units are checked by computing, according to the data obtained from the activity and current regulations.

CR3.6 The correct compliance with the obligation to authenticate split payments and quarterly quotas is checked by comparing the self-validation data with the previously calculated.

CR3.7 Changes in data obtained in the verification-modules, depreciation, VAT quotas supported in acquisitions of current and investment goods, others-and the proposal for regularisation are recorded in a the information document completed by computer, in accordance with the procedure laid down.

CR3.8 The security and confidentiality criteria of the information are rigorously respected.

RP4: Perform the contrast activities of formal and material obligations of taxpayers and participation in the execution of precautionary measures, in accordance with the instructions received and the procedure established, to assist in the inspector procedure.

CR4.1 The supporting documents-invoices, receipts, other-their formal requirements and amounts, contributed by the taxpayer, are contrasted with their sources, verifying the calculations of the amounts and their adjustment to the rules in effect.

CR4.2 The data obtained from the accounting and fiscal books, provided in magnetic media, are normalized through the corresponding computer application such as, ALIAS, PROMETEO, PANDATA and others, ordering and coding the Tax documentation based on the internal procedure followed.

CR4.3 The listings of bank accounts contributed by the tax debtor are contrasted by detecting income, transfers, issuance of cheques, promissory notes, or other.

CR4.4 The amounts declared by the taxpayer are contrasted by comparing them against the data on self-validation and those on official lists.

CR4.5 The value stated in the valuation of the existing assets is in contrast to the derivative of the expert opinion, by order of the hierarchical superior and following the established procedure.

CR4.6 The supporting documents and documents provided by the tax debtor-administrative authorizations, concessions, high in social security, others-are contrasted with the requirements of the specific rules of the taxes, physically examining them.

CR4.7 Collaboration in the enforcement of precautionary measures-sealing, seizure, closure, other-in inspection and sanctioning procedures is performed in accordance with the instructions received, rules and procedures set.

CR4.8 The security and confidentiality criteria of the information are strictly respected.

RP5: Conduct administrative procedures in the collection procedures, forming the compensation, deferment and fractionation files, in accordance with the instructions received and the procedure in order to make it easier for the taxpayer to pay the tax liability.

CR5.1 The letters of payment of the debts resulting from the autoliquidations or liquidations practiced by the Tax Administration, as well as those resulting from the procedures of derivation of responsibility, are elaborated according to the instructions received, through the available IT resources, for referral.

CR5.2 The amount of the surcharge established, once the payment period has expired on a voluntary basis and before the payment is notified, is determined by computer means calculating it as set out in the regulations in effect.

CR5.3 The cessation of debts and other collection actions is done informally, once the requests for deferral, compensation and/or fractionation have been received, both on a voluntary and an executive basis, following the instructions received.

CR5.4 The data in the application and those of the documents provided by the debtor-identity, social reason, others-in the collection procedure, are checked at the time of receipt of the guarantee, collating with the data required for this purpose by the current regulations.

CR5.5 The information on the suitability of the documents provided by the debtor-application, endorsement, others-in the collection procedure, is checked through the available IT applications, for referral to the hierarchical top.

CR5.6 The final endorsement is affected by the payment of the debt, writing to the database and archiving in place appropriate to the nature of the document, following the instructions received.

CR5.7 The proposals for compensation of outstanding debts, after the end of the payment period on a voluntary basis or at an earlier time, are prepared by comparing the debts with the credits in favour of the taxpayer, for purposes of its extinction in the concurrent part, for its remission to the hierarchical superior.

CR5.8 The proposals for deferment and fractionation of outstanding debts, after the end of the payment period on a voluntary basis or at an earlier time, are prepared by calculating the corresponding interest and surcharges, according to the established procedure and the rules in force, for referral to the hierarchical superior.

CR5.9 The security and confidentiality criteria of the information are rigorously respected.

RP6: Conduct administrative procedures in the procedures for freezing, auctioning and disposing of goods, complying with current legislation and the guidelines received to notify debtors and third parties involved.

CR6.1 The seizure diligence, upon authorization of the Head of Unit or responsible person, extends through the available computer resources and with the legally required copies and data for signature.

CR6.2 Information concerning the amount of wages and salaries received by the debtor is requested by conventional or electronic mail by means of an acknowledgement of receipt, or, where appropriate, personally, to the payer for the purposes of calculating the amount to be shipped.

CR6.3 The amount to be taken from the salary and its periodicity are determined through the specific computer applications according to the established procedure and the current regulations.

CR6.4 The execution of the embargo due is carried out in person in the financial or credit institution for the formalization of the result of the performance-total positive, partial or negative positive-, signature and collection, if comes.

CR6.5 The commands issued by collection and directed to the registrar, are presented in time and form, attaching the necessary copies in the corresponding record.

CR6.6 The actions of completing and sending of the orders referred to the internal and external expertise of the foreclosed goods are carried out in time and form according to the instructions received, through the available computer systems.

CR6.7 The auction act is published in the bulletin board of the office of the collection organ to which the debtor is attached.

CR6.8 The security and confidentiality criteria of the information are rigorously respected.

Professional Context

Production media

Teams: Personal computers in local network, Internet. Telephone and/or telephone exchange. Programs: User environments, text processors, databases -BDP, BDN, others-. Specific tools of the Inspection -ALIA, PROMETEO, HOST, PANDATA, others-. General internal use programmes and applications: INFORMA, SIR, ZUJAR, others. Specific applications of Collection. Internet browsers. Internet navigation support systems. Instant messaging systems. Media and file materials. Office material.

Products and results

Written and recorded information. Extended measures of constancy of facts and embargoes. Resources, complaints. Requests for refund of undue income and return of guarantee cost, processed. Reverse reverse charge. Supporting evidence of proven income. Entries in VAT-registered books, contrasted. Supporting documents of VAT or IRPF modules, compared. Tax file formed. Documentation of the dossiers. Persons entitled to access the file, amounts and data verified. Related IRPF and IS liquidations. Split payments of IRPF and IS and VAT quotas, verified. Proposals for compensation, deferral and fractionation of outstanding debts. Compliance with periodic obligations, verified. Standardised, sorted and coded data and tax documents. Orders for completed and submitted shipments of foreclosed goods.

Information used or generated

Tax rules. Books and records established by tax, commercial, labor, or other rules. Tax and commercial documents. Commitments of endorsements. Amounts of guarantees, interest, returns of undue income, calculated and determined. Information of notifications, acknowledgments, inquiries, statements, settlements, listings, requirements of title of property, current accounts, securities or other deposits in financial or credit institutions, real estate rustic or urban. Supporting documents provided by the taxpayer. Expert opinions. Instructions from the hierarchical top. Security protocols for sensitive information.

Competition Unit 5

Naming: PERFORM ADMINISTRATIVE MANAGEMENT ACTIVITIES DERIVED FROM SANCTIONING AND REVIEW PROCEDURES

Level: 3

Code: UC1787_3

Professional realizations and realization criteria:

RP1: Conduct administrative procedures in the processing of the penalty procedure and the imposition of surcharges for an extemporaneous declaration, in accordance with the instructions of the hierarchical superior and according to the procedure established, in order to collaborate in its resolution.

CR1.1 The causes that result in the initiation of the sanctioning procedure are reviewed in accordance with the instructions received, the data in the file and the procedure established.

CR1.2 The motives alleged by the taxpayer are verified, under the supervision of the hierarchical superior, by checking their existence and their adjustment to the current regulations.

CR1.3 The dates for filing autoliquidations and statements alleged by the taxpayer, in the case of a surcharge for an extemporaneous declaration, are checked against those shown in the databases. tax and in the files.

CR1.4 The proposals for penalties or for the imposition of surcharges for an extemporaneous declaration, are prepared by calculating their amount through computer applications according to the procedure laid down in the current regulations, for their referral to the competent body.

CR1.5 The security and confidentiality criteria for information are rigorously respected.

RP2: Conduct administrative steps in the resources and applications filed by the taxpayers to defend their legitimate interests against the tax administration, according to the current regulations and the instructions received, in order to process them.

CR2.1 The documentation provided by the appellant and the data in the file are reviewed by checking compliance with the legally established procedure.

CR2.2 The collateral provided by the appellant is associated with the tax liability, recorded by IT and filing instead for this purpose, for the purpose of suspending the collection actions.

CR2.3 The request for self-validation rectification is checked against the data provided by the applicant with those required by the tax rule.

CR2.4 The justification of the income made, the declaration of the chosen medium for the return or, where applicable, the request for compensation, are checked by verifying the data of the requests for return of income undue and, where appropriate, the rectification of self-settlement received from the taxpayer, in accordance with the legally established terms.

CR2.5 The legitimation of the applicant for the return and the recipient of the return is checked by analyzing the conformity of his/her identity with the legally established terms.

CR2.6 The limitation periods for the right to request and obtain the return of undue income are checked by computer, contrasting with the dates of the income made subject to the application.

CR2.7 Payment of the amount to be returned is checked against the fact that it has been effectively liquidated and/or self-validated by the same concept and period, as entered by the applicant, according to the supporting documents. contributed and the information recorded in the databases to determine the undue revenue.

CR2.8 The amount of the undue income made, the costs satisfied in the award procedure, where appropriate, and the interest for late payment are checked by making the relevant calculations through the available IT means in accordance with applicable rules.

CR2.9 The proposal for the return of undue income and/or rectification of self-validation, is elaborated by making the necessary calculations, through the available computer means for its reference to the hierarchical superior.

CR2.10 The security and confidentiality criteria for information are rigorously respected.

RP3: administratively manage the economic-administrative claims according to the regulatory procedure and the instructions received, in order to follow them.

CR3.1 The content of the claim's interposition, received via general registration and recorded through the corresponding computer application, is analyzed by identifying and leaving the claimant's record challenged, a dependency that has dictated the act, if any, address for notifications and the court to which it is addressed.

CR3.2 The copies of the file of the procedure from which the administrative act is derived from the resource, are ordered chronologically, being foliated without blanks and collating with the originals.

CR3.3 The submission of documentation to the relevant court and the letters are made by computer, collecting the identifying data of the taxpayer and the claim -NIF of the claimant, Court competent, type of resource, number of entries in the General Register, date of filing, index, other-regulentarily established.

CR3.4 The copy of the file of the procedure of the complaint, the copy of the complaint, the two letters, the index of the content, the written reference and the copies of documentation requested, are sent by mail conventional, personal or other means to the competent Administrative Economic Court.

CR3.5 The date of the act handed down by the Administrative Economic Court is checked against the date of information recorded in order to determine the existence of administrative litigation.

CR3.6 The date of the act dictated by the Administrative Economic Court and the interposition of the administrative litigation resource is verified informally, comparing it with the collection to determine the suspension of the execution of the resolution.

CR3.7 Administrative diligence, in the event of an appeal to the administrative litigation jurisdiction, extends by clearly reflecting the date of the appeal, the number of the proceedings and the Court or Court corresponding.

CR3.8 The cost of the guarantees provided for the suspension of the act, as well as the corresponding delay interest are calculated through the available IT applications, upon request of the appellant and accreditation of its amount, in the event that the debt is declared in full or in part, for repayment.

CR3.9 The security and confidentiality criteria of the information are rigorously respected.

Professional Context

Production media

Teams: Personal computers in network-local, Internet. Telephone and/or telephone exchange. Programs: User environments, text processors, databases -BDP, BDN, others-. General internal use programmes and applications: INFORMA, SIR, ZUJAR, others. Applications specific to the application of the Claims. Internet browsers. Internet navigation support systems. Instant messaging systems. Media and file materials. Office material.

Products and results

Resources, claims, improper revenue return requests, and warranty cost return request, processed. Reverse reverse charge. Supporting evidence of proven income. Documentation of the files photocopied, numbered, related and collated. Verification of persons entitled to access the documentation of the file. Checking amounts and data. Proposals for the penalty or imposition of surcharges for an extemporaneous declaration, for the return of undue income and/or for the rectification of self-validation, elaborated. Record of interposition, analyzed. Written referral of documentation to the court, remitted. Sorted and coded data and tax documents. Copies of files, complaints, cards, content index, remitted. Administrative diligence.

Information used or generated

Tax rules part-general. Data protection legislation. Tax and commercial documents. Commitments of endorsements. Amounts of guarantees, interest, income returns calculated and determined. Time limits for prescription. Supporting documents provided by the taxpayer. Security protocols for sensitive information.

Competition Unit 6

Naming: HANDLING OFFICE-BASED APPLICATIONS IN INFORMATION AND DOCUMENTATION MANAGEMENT

Level: 2

Code: UC0233_2

Professional realizations and realization criteria:

RP1: Check the operation, at the user level, of the available computer equipment, ensuring its operability, in accordance with established procedures and standards, to facilitate efficient management.

CR1.1 The basic operation of the available computer equipment is proven to be successful in recognition of the correct implementation and compliance with the internal rules and applicable safety regulations. data protection and electronic confidentiality.

CR1.2 Network and dial-up connections when starting the operating system, are checked by confirming their availability and access to shared folders or Web sites.

CR1.3 The anomalous operation of computer equipment and/or applications detected is resolved as a user, where appropriate, to the aid manuals, or to internal or external technical officials, through the channels and established procedures.

CR1.4 Computer applications are updated, if applicable, by installing the unavailable utilities or by updating the versions according to the internal procedures and applicable provisions concerning rights. author, using the non-licensed software free system if applicable.

CR1.5 The improvements in the updating of the computer equipment to be contained in the documentation are proposed to the hierarchical superior according to the faults or incidents detected in their use through the procedures established by the organization.

CR1.6 The conventional and/or software-on line, off line-are used in the face of doubts or problems raised in the use of computer equipment, or in the execution of the procedures of action.

RP2: Obtain and organize the required information on the network-intranet or Internet-according to the instructions received and established procedures, for the development of the activities of the organization using the electronic means and available help manuals.

CR2.1 Information sources are identified and prioritized based on the ease of access and reliability that is contrasted according to the needs defined by the organization.

CR2.2 The information needed for the activity and available in the files of the organization, is obtained by searching it with the precise criteria, updating it with the established periodicity, reviewing the functionality and integrity of the same.

CR2.3 Required information from the Internet or other legal and ethical sources is obtained with agility, using different proven reliability search tools-search engines, thematic indexes, search agents, or other-.

CR2.4 Network search criteria are used effectively to restrict the number of results obtained, choosing the most reliable source.

CR2.5 The data obtained is transferred by the use of the necessary office tools, creating the intermediate documents that allow their subsequent use, and applying the established security systems.

CR2.6 The cleanup and homogenization operations of the search results are performed by correcting the detected errors-eliminating meaningless values or duplicate records, assigning or encoding default values, or other-according to the instructions received.

CR2.7 Information received or resulting from data cleansing and homogenization is archived and/or recorded following established internal procedures.

CR2.8 The security and privacy rules in the access and search of information available on the network, internal or external, are strictly respected.

CR2.9 Conventional and/or computer-based aid manuals, offline, are used in the face of doubts or problems raised in the use of applications, or in the execution of the procedures for action.

RP3: Prepare frequently used documents using computer processing and/or text processing applications, in order to deliver the required information within the time and form set.

CR3.1 The documents required in your area of action-reports, letters, trades, salutes, certificates, memoranda, authorizations, notices, circulars, statements, internal notes, applications or others-are written from the information provided from manuscripts, voice dumps, or other media, accurately and stored in the appropriate format, using the office tools with dexterity.

CR3.2 Text templates for frequently used documents are created, in order to optimize and reduce inaccuracies, using the appropriate office applications, respecting, where appropriate, the rules of style and image corporate, saving them with the document type, in the required place-user's terminal, network, or others-and according to the classification instructions.

CR3.3 The documentation that has a predefined format is completed by inserting the information into the base documents or templates, maintaining their format.

CR3.4 The inaccuracies or errors of the data entered in the documents are checked for the purposes of the office utilities or assistants of the office application and, if necessary, correcting or amending them as appropriate.

CR3.5 The procedures and typing techniques set out in the preparation of the documents are met with mastery and accuracy while maintaining a working position in accordance with the appropriate security and safety conditions. health.

CR3.6 The elements that allow for a better organisation of the documents-headers, footings, numbering, index, bibliography, or other-are inserted with correction where they proceed, and where appropriate, the sources and respecting copyright.

CR3.7 The information contained in the working documents is reused or deleted as appropriate, monitoring its content, in accordance with the established instructions and procedures, and respecting the safety and security standards. confidentiality.

CR3.8 The movement, copying or removal of document processing and/or self-publishing documents is carried out by monitoring its content and rigorously applying the security and confidentiality rules of the information.

CR3.9 The edited final document is compared to the printed document by checking its precise adjustment, as well as the non-existence of widowed or orphan lines, page breaks, or other aspects that restore readability and, enhancing the quality and improvement of results.

CR3.10 The conventional and/or IT-on line, off line help manuals are used in the face of doubts or problems raised in the use of applications, or in the execution of the procedures for action.

RP4: Get the data, calculations, aggregations, comparisons, filtered, statistics and/or accurate graphs, operating with the various functions that the spreadsheets offer, in order to generate reliable and quality documents.

CR4.1 Worksheets books are created through the utilities of the office application by relating the different parts of the sheets, if applicable, and saving them in the required place-user's terminal, network or other-according to the organization's classification instructions and the document type.

CR4.2 Spreadsheets are updated, depending on their new purpose, when reuse is required, through the utilities available in the spreadsheet itself.

CR4.3 The formulas and functions used in frequently used spreadsheets are used precisely, nesting them, if applicable, and checking the results obtained to be expected.

CR4.4 The cells, sheets and books that require protection are treated by applying the capabilities provided by the application, establishing the appropriate passwords and access control, in order to determine security, confidentiality and precise protection.

CR4.5 Frequent use charts are elaborated accurately, quickly and clearly through the wizard, setting the precise data ranges, applying the format and representative titles, and determining the appropriate location to the type of information required.

CR4.6 The configuration of the pages and the print area is set through the utilities that the tool provides for later printing.

CR4.7 Moving, copying, or removing spreadsheet documents is done by monitoring your content and rigorously applying the security and confidentiality rules of the information.

CR4.8 Conventional and/or computer-based aid manuals, offline, are used in the face of doubts or problems raised in the use of applications, or in the execution of the procedures for action.

RP5: Develop documentation and information presentations effectively, respecting deadlines, using computer applications, and in accordance with the instructions received, to reflect the required information and the corporate image.

CR5.1 Graphic presentations of support for a speaker's exposures, screen projections, slides or transparencies are made with skill according to the instructions received, using, if applicable, the Computing application utilities and wizards, and respecting the organization's style rules.

CR5.2 The procedures established by the organization regarding the movement, copying, or elimination of presentations made on any of the available media are applied quickly and rigorously, monitoring their content and applying the rules of security and confidentiality of information.

CR5.3 The objects required in graphical presentations-tables, charts, spreadsheets, photographs, drawings, organigams, sound and video files, others-are inserted into the most appropriate position at the type or target of the presentation, using, if applicable, the available wizards.

CR5.4 The objects inserted in the presentations are, if applicable, effectively encouraged, through the application's available wizards, and addressing the purpose of the given presentation or instructions.

CR5.5 In presentations via Internet or intranet of products or services of the organization, the information is presented in a persuasive way, taking care of all aspects of format and following internal rules of style, location and document type for the web.

CR5.6 The information or documentation that is the subject of the presentation is verified by verifying the absence of errors or inaccuracies, keeping in accordance with the classification instructions of the organization, assigning the names proposed or, if applicable, those that allow for their speedy recovery.

CR5.7 The information or documentation that is the subject of the verified presentation is made available to the persons or entities to whom it is intended to be used in accordance with the deadlines and in the form established.

CR5.8 Conventional and/or computer-based aid manuals, offline, are used in the face of doubts or problems raised in the use of applications, or in the execution of the procedures for action.

CR5.9 The confidentiality and security rules are rigorously respected.

RP6: Operate with databases, internal or external, in order to obtain and provide the necessary information, always maintaining integrity, security and confidentiality according to the established rules.

CR6.1 The data in tables contained in spreadsheets or databases are presented correctly, with the format, order and distribution in the most convenient document, using representative titles based on the the purpose of the document, and, where appropriate, by filtering them according to the needs or instructions received.

CR6.2 Data from specific tables or databases in the elaboration of documents-envelopes, labels or other documents-are combined in the order established, through the various necessary office applications, in function of the type of media used.

CR6.3 Conventional and/or computer-based aid manuals, offline, are used in the face of doubts or problems raised in the use of applications, or in the execution of the procedures for action.

RP7: Integrate data, tables, graphs, and other objects into working documents according to the instructions received to efficiently reuse the required information from different computer applications.

CR7.1 Tables, spreadsheets, charts, drawings, images, hyperlinks, or others, are inserted into the documents, in the appropriate place, ensuring their integrity.

CR7.2 The objects obtained from the spreadsheet are inserted in the documents when they need to be edited with a word processor or editing program.

CR7.3 Slides and/or presentations are sent through the application's available utilities to working documents, to facilitate their tracking.

CR7.4 The texts, tables, charts, and other objects are integrated into the frequently used emails, through the available utilities, and based on the corporate image.

CR7.5 Templates are combined with the data available in files from the same or other formats through the application wizards, generating the individualized documents according to the instructions received.

CR7.6 The quality of the inserted objects is optimized using the appropriate tools-image processing, color optimization, or others.

RP8: Use e-mail programs in computer equipment and/or electronic agendas, in accordance with established procedures and regulations, in order to ensure and optimize the circulation and availability of the correspondence.

CR8.1 The mail address and the subject of the received communications are checked by accurately identifying them through the address book or other available utilities to avoid unwanted mails.

CR8.2 The necessary identifying data for the communications to be issued-recipient, subject, annexes, acknowledgement of receipt, others-are verified with the data of the recipient provided by the superior or obtained from the databases, address book or others, detecting omissions or errors, and subsating them if necessary.

CR8.3 The correspondence received or issued by computer or electronic means, is organized by classifying it according to the criteria set-organizations, dates, other-, generating, if necessary, the relevant backups of agreement with the internal procedures and maintaining sustainability criteria.

CR8.4 Contacts entered in the computer or electronic address books are updated at the time of their knowledge, removing their content, or incorporating new information or documents that optimize their usage.

CR8.5 Correspondence and/or accompanying documentation are forwarded if appropriate, with speed and accuracy by stating the recipient and adapting the body of the message.

CR8.6 The errors or failures in computer or electronic communications are identified and corrected promptly and efficiently, in the field of their responsibility, requiring, where appropriate, the necessary technical support.

CR8.7 The legal regulations on security and confidentiality in communication systems are strictly enforced in the forwarding, response and registration of correspondence.

CR8.8 The conventional and/or IT-on line, off line help manuals are used in the face of doubts or problems raised in the use of applications, or in the execution of the procedures for action.

CR8.9 The movement, copying or removal of emails is done by monitoring their content and rigorously applying the security and confidentiality rules of the information.

Professional Context

Production media

Office equipment-computer terminals, laptops, printer, scanner, fax, photocopier, digital cameras, fixed and mobile telephony equipment, others. Computer networks-Internet, Intranet-. Mail and electronic agenda. General computer applications: Text processor, spreadsheet, graphical presentation programs, databases, others. Assistants for general computer applications. Office material. Paper destroyers. Printed-request for information, requirements, others-. Transparencies.

Products and results

Search for information on the network-internal or external-and on the organization's file system. Information organised and updated correctly in compliance with delivery times. Information obtained, sorted, prepared, integrated and transmitted correctly in the form and time. Documentation elaborated with no errors, organized and structured. Documentation correctly protected. Presentations on different media-electronic files, transparencies, others-. Import and export on the network. Compliance with internal and external standards to the security organisation, confidentiality. Resolution of incidents with help manuals. Respect for the environment.

Information used or generated

Regulations concerning copyright, prevention of occupational risks, protection and conservation of the environment, electronic security, electronic administration. Manuals in conventional or computer-on-line, off line-of: internal procedure, style, use of computer equipment, office machines and computer applications. Aid programmes. Postal information. Information published on the network. Various publications: official bulletins, specialist journals, statistical bulletins, others. Presentation formats for information and elaboration of documents and templates.

III. TRAINING OF THE CERTIFICATE OF PROFESSIONALISM

FORMATIVE MODULE 1

Denomination: OBTAINING TAX TRANSCENDENCE INFORMATION FROM THE TAXPAYER

Code:MF1783_3

Professional qualification level: 3

Associated with the Competition Unit:

UC1783_3 Get and Diligent Taxpayer Tax-Transcent Information

Duration: 90 hours

Assessment Capabilities and Criteria

C1: Use computer applications of data bases of the tax administrations, in order to obtain information of tax importance, with speed and accuracy, according to the legislation in force.

CE1.1 Distinguished the databases used by the Tax Administration in different tax procedures as well as the criteria for consultation, properties and utilities.

CE1.2 Identify the different types and criteria of queries available in the databases used by the Tax Administration, analyzing the functionality of each of them.

CE1.3 Differentiate the relationship capabilities of existing tables in each database, identifying in each case the query criteria set for them.

CE1.4 In a scenario that is sufficiently characterized by the search for information of the importance of the tax and given a database used by the Administration, to perform groupings, ordinations and/or classifications of data to achieve the proposed target.

CE1.5 In a convenient scenario of finding information of tax transcendence in databases within a tax procedure:

-Identify the main information management processes that you want to resolve.

-Determine the type of information to be handled for searching.

-Select the appropriate database or databases at the end, by importing the appropriate tables, if any.

-Review the tables in the tables to detect the existence of redundant information.

-Use the search criteria best suited to the type of information.

-Sort the information obtained according to the criteria set.

-Export the required data tables, if any.

-Present, if any, the information retrieved with diligence, editing it, processing and archiving it, by applying procedures and query optimizers.

C2: Apply procedures for finding and obtaining information, in the process of requiring tax information as laid down in the tax legislation.

CE2.1 Identify the classes of requirements used in different tax procedures, their purpose and characteristics.

CE2.2 Explain the contents of each class of requirements, specifying the possible causes of nullity and nullability.

CE2.3 In a scenario of obtaining information of tax importance in which information is provided properly characterized by a process of reporting requirements:

-Identify the process in the course of which the information is to be requested.

-Select the most appropriate requirement model.

-Set the information to be requested from the taxpayer in accordance with the appropriate procedure and the tax regulations.

-List the ways to notify the taxpayer's requirement, referred to in the procedure by selecting the most suitable for the purpose of its optimization, security and legality.

-Set the time, form, and means to comply with the requirement, as well as the consequences of your failure to comply.

C3: Employing tax-transcendent information search techniques in public and private files and records based on their nature.

CE3.1 Identify the different public and private records where you can obtain information with tax transcendence, as well as the nature of the information contained in each of them.

CE3.2 Explain the way the files are organized to store the collected information.

CE3.3 Distinguished documentary search techniques in public and private files.

CE3.4 In a scenario that is sufficiently characterized by the search for information of tax transcendence in public and private archives and registers:

-Identify the nature of the required information.

-Recognize the record or records where to search for the information.

-Set the access requirements to the corresponding records.

-Select the search criteria within the record.

-List the rules on confidentiality and security applicable to the data obtained, established by the current legislation.

C4: Apply interview techniques in obtaining and verifying information of tax importance, identifying the elements and/or parameters sought in the different tax procedures.

CE4.1 Identify the rights and guarantees of tax authorities in the process of obtaining tax information.

CE4.2 Distinguished the main social communication skills, in order to require relevant tax information for the specific procedure.

CE4.3 Set the different interview techniques according to their purpose.

CE4.4 Analyze the most appropriate observation conditions to obtain information of tax importance.

CE4.5 In an interview simulation for obtaining tax transcendence information:

-Select by computer media, according to preset criteria, taxpayer listings for your interview.

-Identify the object of the interview referred to in the tax procedure raised in the case.

-Use clear and precise language in the interview, selecting the relevant issues for the particular case.

-Apply interview techniques, using the most appropriate communication skills.

-Explain the content of the verbal requirement in a clear and concise manner, using the language appropriate to the circumstances that may be present in the procedure.

-Resolve the doubts raised by the obligated to supply the information or to channel them to the corresponding organ.

-Collect the tax information provided truthfully, using the appropriate procedure.

-Register, if applicable, the observed objective data of the defined activity, for inclusion in the corresponding diligence.

-Set the confidentiality requirements contained in the applicable legislation applicable to the case raised.

CE4.6 In a simulation of visit for the search for tax transcendence information:

-Develop a collation list to record the elements of tax transcendence that are the object of the observation.

-Identify in the observation scenario the elements that are checked.

-Use interview techniques, applying the most appropriate communication and observation skills.

-Carry out verification and verification actions of the elements that are the object of the observation.

-Perform anecdotal logs or records in some of the information-gathering activities.

-Determine the observed data to be recorded through simple photos or sketches.

-Extend the fact-finding diligence by noting the information obtained by observation.

C5: Develop the data protection protocol, in order to identify information security measures, in accordance with current legislation.

CE5.1 Define confidential information and the duty of secrecy in the process of obtaining tax information.

CE5.2 Identify the regulations of mandatory compliance related to the processing of personal data.

CE5.3 Recognize the rights of access to personal data and obligations with personal data holders relating to the regulations to be applied.

CE5.4 Classify files and personal data according to the degree of confidentiality for proper attention to the taxpayer.

CE5.5 Describe the treatment that the current regulations give to personal files regarding scope, enrollment and location.

CE5.6 Identify the forms of consent manifestation determined in the current legislation.

CE5.7 Describe incident management and its classes.

CE5.8 In the face of a convenient scenario of monitoring the personal data security protocol where confidential information of a tax nature is provided:

-Determine the origin of the data presented-interested, third parties, general public-.

-Classify the data based on the security level.

-Determine the treatment to be taken for each data.

-Indicate the type of file to use for each case and its location.

-Identify the violations established in the legislation, in case of not respecting the right of secrecy for each case raised.

-Resolve, in each case, data access requests.

CE5.9 In practical cases conveniently characterized in the management of incidents where different errors related to the treatment of confidential information of a tax nature are presented.

-Classify incidents based on the extent of impact and scope affected.

-Determine the procedure to follow in each case.

Contents

1. The tax transcendence information

-Document identification techniques with tax transcendence of taxpayers.

-Watch instruments:

▪ Cotege Lists.

▪ Incident or Occurrence Records.

▪ Croquis by hand, photographs, or others.

-Bank Entity Information.

-Fact and report constancy data:

▪ Requirements.

2. Finding and obtaining information in databases from the Tax Administration and other agencies

-Tax Administration Specific Tax Content Databases:

▪ Structure.

▪ Functions.

▪ Types.

▪ Export.

▪ Import.

-External tax content databases-Social Security or others.

-Table operations:

▪ Sorting, filtering, subtotals.

-Searches in tax content databases.

-Optimizing the collection and recovery of Tax Content Databases.

-Query languages:

▪ Benefits and drawbacks.

▪ Workenvironments.

-Search tools:

▪ Benefits and drawbacks.

▪ Functionality.

-Presentation of the information:

▪ Display processes.

▪ File printing.

-Reports on information gathering actions:

▪ Main informational statements.

-Data protection and confidentiality techniques in tax content databases.

-Information with tax importance in public bodies and official records:

▪ Official records.

▪ Public files.

▪ Registered documents of tax transcendence.

▪ Document classes.

▪ Contents of the registry seats.

▪ Access procedures for registered information. Restrictions and prohibitions.

3. Obtaining information from the tax obligation directly

-Obtaining information with tax importance:

▪ Obtaining by provisioning.

▪ Obtaining by collecting taxpayers.

-The interview with tax transcendence:

▪ Concept.

▪ Classes.

▪ Phases and planning.

▪ Social skills of communication.

-Formal pre-visit communication:

▪ Communication skills.

▪ Media.

-Visit performance protocols:

▪ Types of visits.

▪ Scope.

▪ Objectives.

▪ Organization.

-Protocol during visit:

▪ Salute.

▪ Presentations.

▪ Precedence.

▪ Treatments.

▪ Spatial and temporal scope.

▪ Courtesy rules.

-The observation scenario:

▪ Physical space.

▪ People and Events.

▪ Access and stay in the scenario.

-Rights and duties of the interveners.

-Solution to problems at the site of the visit:

▪ Rejections and absences.

-Formal post-visit communication.

4. The protection of taxpayer tax revenue data

-Personal Data Protection Regulations.

-Secret Duty:

▪ Concept.

▪ Identification of sensitive information.

▪ Information handling.

-Personal data:

▪ Identification.

▪ Types.

▪ Cancellation and rectification.

-Personal character files:

▪ Definition.

▪ Enrollment.

▪ Location and scope.

-Access right exercise:

▪ Access to data on behalf of third parties.

▪ Communication or Data Transfer.

▪ Data Transfer.

-Security measures:

▪ Security protocol elaboration.

▪ Application of security measures.

▪ The security document.

-Incident management:

▪ Procedure phases.

▪ Classification.

-Data protection and confidentiality techniques in obtaining information from taxpayers, public bodies and official records.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

FORMATIVE MODULE 2

Denomination: ATTENTION TO THE TAXPAYER IN TAX ADMINISTRATIVE MANAGEMENT

Code:MF1784_3

Professional qualification level: 3

Associated with the Competition Unit:

UC1784_3 Attend and Care for Taxpayer in Tax Administrative Management

Duration: 120 hours

FORMATIVE UNIT 1

Denomination: INFORMATION AND TAX ATTENTION TO THE TAXPAYER

Code:UF1814

Duration: 50 hours

Competition Referrer: This training unit corresponds to RP1 and RP2.

Assessment Capabilities and Criteria

C1: Analyze the regulations applicable to the Spanish tax system by identifying the main figures and tax elements.

CE1.1 Identify the regulatory norms of the Spanish tax system differentiating state, regional and local.

CE1.2 Recognize the tax authority of public administrations by identifying their competencies.

CE1.3 Explain the principles that inform the tax system by valuing their social importance.

CE1.4 Define the various taxes by differentiating their basic characteristics and structural elements based on the applicable regulations.

CE1.5 In practical scenarios where information is provided that is characterized by different tax situations:

-Defer taxes, fees, and special contributions based on applicable regulations.

-Identify the taxable person and the type of tax liability in each case.

-Determine the structural elements of each tax-taxable fact, tax rate, accrual, others-.

-Establish the formal and material obligations of the taxable persons in each case.

CE1.6 In a scenario that provides information that is properly characterized by different taxes:

-Classify taxes in a synoptic table, depending on their nature-direct and indirect, state, regional and local, objective and subjective, personal and real, others-analyzing their structural elements.

C2: Apply techniques and procedures for direct, telematic, and telephone communication in situations of information, attention, guidance, and tax assistance to taxpayers.

CE2.1 Define the various procedures and means established in the Tax Administration for the attention of taxpayers.

CE2.2 Identify the various interpersonal, written, telematic, and telephone communication techniques used in the care of the taxpayer.

CE2.3 Explain the advantages and disadvantages of interpersonal, written, telematics, and telephone communication.

CE2.4 Describe the appropriate form and attitude in the care, guidance, and assistance of a tax nature.

CE2.5 Identify and define the most common conflicting situation resolution techniques in the tax field.

CE2.6 In a simulation scenario, where information is provided that is characterized by a process of direct, telematic, or telephone attention, assistance, or guidance to contributors:

-Select the appropriate communication procedure for attention to the contributor based on the case.

-Apply interpersonal, written, or telematic care techniques based on the selected communication procedure.

-Explain the benefits of the selected procedure, technique, or techniques.

-Employ, if necessary, the conflict resolution techniques applicable to it.

-Draft, if any, the documents needed to address the contingency raised.

C3: Apply processing and resolution techniques for requests, suggestions, queries, complaints, and complaints in the tax area, identifying their origin and nature.

CE3.1 Distinguished the concepts of request, suggestion, query, complaint and claim in the tax field.

CE3.2 Identify the scope of jurisdiction in the resolution of requests, suggestions, complaints, complaints, and inquiries of a tax nature.

CE3.3 Identify the various types and procedures for consulting the tax administration and its legal effectiveness.

CE3.4 Different types and procedures for reclamation in the tax scope by identifying their origin.

CE3.5 Precise the mechanisms for handling requests, complaints, and suggestions from the taxpayers established in each case.

CE3.6 Describe the various materials and support resources-manuals, internal instructions, databases, legislation, or others-that are used in paying attention to the taxpayer.

CE3.7 In a convenient convenient scenario of attention to a contributor to a request, suggestion, query, complaint or complaint type:

-Identify the nature of the request, suggestion, claim, query, or complaint.

-Select the support resources required to address the request, suggestion, query, complaint, or claim.

-Identify the regulatory regulations of the case by explaining its application to it.

-Indicate the person or body responsible for handling the request, suggestion, query, complaint or complaint in the event that it exceeds its competence.

-Determine the confidentiality criteria applicable to the query, complaint, or claim.

C4: Use specific IT applications to track the state of processing of tax procedures by distinguishing the actions to be performed and their deadlines.

CE4.1 Define the tax procedures by identifying the actions to be performed, deadlines, and purpose.

CE4.2 Specify the computer applications used by the Tax Administrations to track the state of processing of tax procedures.

CE4.3 In practical cases where information is provided that is characterized by the monitoring of the state of processing of various tax procedures:

-Identify the described tax procedures, their origin and nature.

-Select the appropriate computer application to the procedure.

-Use the application to correctly query and resolve the situation posed, identifying the phase of the procedure in question and the procedures to be performed.

Contents

1. Analysis of the Spanish tax system

-Public Finance in the Spanish Constitution:

▪ Guiding Principles.

▪ Functions.

-Tax Law:

▪ Concept.

▪ Content.

▪ The tax power.

▪ Sources of Tax Law.

-Tax administrative organization:

▪ State tax administration.

▪ Autonomic Administration.

▪ Local Administration.

-Public Law Revenue:

▪ Tributes: Concept and Classes.

▪ Taxes.

▪ Rates.

▪ Special contributions.

-Structural elements of the tribute:

▪ Taxable.

▪ Tax obligated: Top and secondary duty.

▪ Tax base: methods of determination, reductions.

▪ Settable Base.

▪ Type of lien: concept and classes.

▪ Tax quota: concept and types.

▪ Tax Debt.

▪ Devengo.

▪ Exemptions: features and classes.

-Tax classes:

▪ Direct and indirect.

▪ Newspapers and Instant.

▪ State, autonomic, and local.

▪ Other classifications.

-Main tax figures of the state, regional and local tax system: basic concepts.

2. Attention to the taxpayer: requests, suggestions, inquiries, complaints and complaints.

-Treatment of requests, suggestions, queries, complaints, and complaints:

▪ Rights and guarantees for tax payers.

▪ Information and assistance to tax payers.

▪ Personal and social skills.

-The Taxpayer's Defense Council:

▪ Organization.

▪ Composition.

▪ Operation.

-Complaints and complaints collection and processing procedures:

▪ Formal elements of contextualization of the complaint or complaint.

▪ Required structure and documentation.

▪ Presentation Plashes.

▪ Interposition of the claim with the various organs/entities.

-Tax Queries:

▪ Classes.

▪ Formalization Requirements.

▪ Effects.

▪ The written tax query.

-Communication in suggestions, queries, complaints, and complaints situations:

▪ Types: Interpersonal, telephone, telematics, and written.

▪ Canalization of tax information.

-Attention to the taxpayer:

▪ Language.

▪ Listen active.

▪ Assertiveness.

▪ Feed-back, others.

-Attention to the contributor in general information campaigns:

▪ Purpose.

▪ Features.

-Conflict resolution techniques in attention to the contributor.

-Forms of application of data protection regulations in the attention of the taxpayer.

3. Monitoring the state of processing of tax procedures

-Management, inspection, and collection procedures:

▪ Concept.

▪ Classification.

-Fases of tax procedures:

▪ Initiation.

▪ Fulfillment.

▪ End forms.

-Special reference to the processing status of the procedures.

-Information management applications in the monitoring of the processing status of tax procedures.

-Forms of application of data protection regulations in the monitoring of procedures.

FORMATIVE UNIT 2

Naming: ASSISTANCE AND ADMINISTRATIVE MANAGEMENT TO THE TAX DOCUMENTATION CONTRIBUTOR

Code: UF1815

Duration: 70 hours

Competition reference: This training unit corresponds to RP3, RP4, and RP5.

Assessment Capabilities and Criteria

C1: Apply tax documentation registration procedures distinguishing the different models according to their nature and purpose, and identifying the Administrative Units to which their processing corresponds in each case.

CE1.1 Define precisely the different classes of existing tax documentation as well as the nature of each of them.

CE1.2 Identify the administrative units that manage each of the tax documentation classes according to their nature and the stage of the process in which they are located.

CE1.3 Establish the necessary legal requirements in the procedure of recording the documentation according to the nature and purpose of the same-cotejos, compulsas, or others.

CE1.4 List the legal procedures for collecting information according to its nature and purpose.

CE1.5 Relate the confidentiality and security requirements to be applied in each tax collection and collection process.

CE1.6 In a practical scenario where information is provided that is characterized by presentation and recording of tax information:

-Identify the nature of the information presented

-Check, if applicable, the legal requirements for receiving the same-click, collation, or other.

-Select the documentation receipt procedure by distinguishing its phases.

-Set the confidentiality requirements to maintain in the processing of such information.

-Identify the Unit/Units to which this documentation should be sent.

C2: To analyse, depending on a particular tax profile, the different alternatives of taxation in IRPF and VAT of economic activities and returns, differentiated by different application regimes and their obligations Formal and material.

CE2.1 Identify the different taxation regimes of economic activities in IRPF.

CE2.2 Establish the correspondences between the modalities of taxation in IRPF of the returns of the economic activities and the modalities of taxation of VAT.

CE2.3 Determine the different deadlines for making the choice of different VAT and IRPF alternatives.

CE2.4 Identify the taxpayer attachment requirements to the Modules Units.

CE2.5 Identify the record books, statements, and other formal and material obligations to which taxpayers attached to the Modules are obligated.

CE2.6 Describe the different units of modules set out in the IRPF and VAT legislation and their correct quantification.

CE2.7 Identify the self-validation forms of IVA and IRPF modules: models 310 and 131.

CE2.8 In a practical scenario in which information is provided conveniently on a consultation on the choice of VAT and IRPF tax arrangements for certain economic activities:

-Calculate the performance of the activity in the IRPF direct estimate mode and the corresponding fractional payments.

-Calculate the performance of the activity in the IRPF module mode and the corresponding fractional payments.

-Determine the VAT quotas on the simplified regime.

-Contrast the performance of the activity obtained by applying the module regime with that obtained by applying the normal or simplified direct estimate.

-Identify the formal obligations, books, and supporting documents of the taxpayer in each form of taxation and the time limits for carrying them out.

-Establish, if applicable, whether the taxpayer complies with the taxation requirements of the IRPF's objective estimation regime, and of the special simplified and agricultural, livestock and fisheries arrangements for VAT.

-Select the most economically advantageous option in each case.

C3: Apply the techniques of the state, regional and local tax clearance procedure according to their own characteristics, analyzing the applicable regulations and making the appropriate calculations:

CE3.1 Define the phases of the IRPF, IVA and IS settlement procedure, identifying their essential elements and calculations based on current legislation.

CE3.2 Specify the elements involved in the calculation of the tax liability in accordance with tax legislation.

CE3.3 In a scenario where tax information is provided conveniently characterized by a corporate economic activity:

-Calculate the performance of the company by determining the revenue and the tax deductible expenses according to applicable regulations and annual accounts.

-Calculate the taxable base of the period by making appropriate adjustments according to the current regulations.

-Determine the full quota by applying the levy rate based on the entity type.

-Set the possible deductions and bonuses to which you are entitled by calculating your amount based on applicable regulations.

-Calculate the tax liability taking into account the withholding, payment on account, penalties or other of the tax period.

-Determine the amount of the fractional payments by making the necessary calculations based on the current legality.

-Meet the official settlement models in each case.

CE3.4 In several scenarios where tax information is provided conveniently characterized by physical persons:

-Identify exempt and non-exempt income based on current legislation.

-Determine the performance of different sources of income based on the deductible expenses and reductions established by applicable regulations.

-Calculate the general and special parts of the tax base of the period by performing the integration and income compensation operations established in the current regulations.

-Determine the liquidable bases according to the reductions established in the current legislation.

-Calculate the state and regional integration quotas by applying the corresponding scales and tax rates.

-Determine the amount of the state and regional liquid quotas taking into account the legally recognized deductions and making the appropriate calculations.

-Determine, where appropriate, the amount of the payments by making the necessary calculations based on the current legality.

-Calculate the tax liability taking into account the withholding, payment on account, penalties or other of the tax period.

-Meet the official settlement models in each case.

CE3.5 In a number of practical scenarios where tax information is provided conveniently characterised by companies or professionals subject to a general VAT regime:

-Identify the deductible supported VAT quotas based on applicable regulations.

-Select the tax rate applicable to the operations described in the case according to the current legislation.

-Determine the amount to enter or return/compensate in each period by performing the necessary calculations and taking into account the quotas to compensate for previous periods.

-Meet the official settlement models in each case.

CE3.6 In a number of duly-characterized practical assumptions providing relevant information on local and regional tax settlement:

-Determine the tax base by making, where appropriate, the necessary calculations in application of the applicable rules.

-Calculate the tax rate by applying, where appropriate, the corresponding tax rate according to what is provided for in the tax regulation.

-Determine the tax liability based on the applicable deductions and allowances regime and other concepts.

-Fulfill, if applicable, the official settlement models.

C4: Use the computer applications of declarations and autoliquidations, recognizing the different concepts that constitute a declaration or self-validation.

CE4.1 Identify the different help programs associated with each tribute.

CE4.2 Describe the main applications of each of them.

CE4.3 In a practical scenario in which information is provided appropriately characterized by formal obligations of various taxes:

-Select the appropriate computer application for the declaration, self-validation, or settlement of each tribute.

-Meet the different declarations, autoliquidations using the appropriate help computing application to each case.

Contents

1. Registration and distribution of tax information and documentation

-The tax documentation:

▪ Concept and Nature.

▪ Classification.

-Documentation and correspondence input/output log media:

▪ Conventional, computer, electronic, and telematics media.

▪ Mail services.

▪ Internal mapping of correspondence.

-Tax nature documentation record:

▪ Legal requirements.

▪ Cotejos.

▪ Compulsas.

▪ Email Fulfillment.

-Security and confidentiality requirements for information in the registration and distribution of tax information.

2. Taxation of income from the financial year: IRPF and VAT

-Economic activities in tax matters:

▪ Concept and types.

-The taxation of employers and professionals:

▪ Direct Estimate.

▪ Objective Estimation.

▪ Indirect estimate.

-General tax rates on IRPF and VAT:

▪ Direct Estimate.

▪ Simplified IRPF Direct Estimate.

-Special tax rates on IRPF and VAT:

▪ Objective estimation of yields: units of Modules.

▪ Contributors attached to the Modules Units.

▪ Formal and material obligations of taxpayers attached to the Modules Units.

▪ Simplified VAT Regime.

▪ The special regime of agriculture, livestock and fisheries.

▪ Special retail trade VAT regimes.

▪ Other special regimes.

-Waiver the application of the IRPF and VAT regimes:

▪ Effects.

▪ Revocation.

-IRPF and IVA statements and autoliquidations:

▪ Concept and classes.

▪ Official Models.

▪ Calculation of IRPF yields.

▪ Calculation of VAT quotas.

▪ Payments to account: fractional payments, holds, and income to account.

3. Completion of tax declarations and autoliquidations

-Formal and material obligations of taxpayers:

▪ Formal taxpayer obligations: Books and invoices.

▪ The census management.

▪ The tax identification number.

-Declarations and autoliquidations:

▪ Concept and classes.

▪ Types.

▪ Taxpayer Calendar.

-Major declarations and self-tax models:

▪ Structure.

▪ Elements.

▪ Place.

▪ Deadline.

▪ Form of presentation.

-Fulfillment and calculation of the annual IRPF declaration-self-validation:

▪ Rentas and Exempt.

▪ Performance of the job.

▪ Furniture capital performance.

▪ Real estate capital performance.

▪ Property gains and losses.

▪ Base taxable and liquidable.

▪ The rate and quotas.

▪ Deductions.

▪ The draft IRPF statement: confirmation and rectification.

-Fulfillment and calculation of VAT declarations and autoliquidations:

▪ Quarterly VAT quotas.

▪ The monthly VAT return.

▪ The annual declaration of operations with third parties.

-Fulfillment and calculation of Company Tax declarations and autoliquidations:

▪ Models to be completed.

▪ Fracked Payments.

▪ Annual Statement.

-Fulfillment and calculation of the principal declarations of local and regional taxes.

▪ Tax on Heritage Transmissions and Documented Legal Acts.

▪ Economic Activity Tax.

▪ Real Estate Tax.

▪ Other taxes.

-The processing/management of operations and services of a tax nature over the Internet.

▪ The electronic signature certificate.

▪ Fulfillment of statements via telematics.

-Elaboration of electronic tokens, labels, and taxpayer reports.

-Obligations of entities with no legal personality of their own.

Methodological guidelines

The training units in this module can be programmed independently.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

FORMATIVE MODULE 3

Denomination: CENSUS MANAGEMENT, NOTIFICATION OF ACTS, AND ISSUANCE OF TAX MANAGEMENT DOCUMENTS

Code: MF1785_2

Professional qualification level: 2

Associated with the Competition Unit:

UC1785_2 Perform census debug tax, notification, and certificate issuance.

Duration: 60 hours

Assessment Capabilities and Criteria

C1: Apply census debugging techniques using the specific computer application in different censuses classes by distinguishing their main features and contents.

CE1.1 Different censuses used in various tax procedures.

CE1.2 List the main features and content of each census.

CE1.3 Describe the main sources of information for which each census is nourished.

CE1.4 In a scenario where information is provided that is properly characterized by tax data from contributors:

-Set the nature of the information provided.

-Identify the census to which you belong according to the quantitative and qualitative characteristics provided in the assumption.

-Check the information supplied with which you should appear in the corresponding census.

-Identify existing incongruities.

-Purge errors found.

C2: Apply the tax administration notification procedure through the different channels established, identifying their formal requirements.

CE2.1 Describe the notification procedure established by the Tax Administration and the legal requirements for its legal effectiveness.

CE2.2 Describe different forms of notification.

CE2.3 Distinguished the places where you make the notification and the entitled subjects to receive it.

CE2.4 Describe the purpose, characteristics, and content of the acts of constancy of facts.

CE2.5 In practical scenarios where information is provided that is properly characterized by acts or communications that need to be notified:

-Identify the nature and purpose of the notification.

-Set the legitimized subjects to receive the notification.

-Describe the content of the notification.

-Identify all formal aspects of the same-term, home, medium, or other.

-Elaborate, if any, the fact-constancy diligence.

-Perform the paperwork for the purposes of the summons by appearance, if any.

C3: Apply the procedure for issuing certificates, copies of declarations, accreditations, or other documents through the computer application, specifying the nature and purpose of the same.

CE3.1 Describe the content, purpose, and effects of the various certificates issued by the Tax Administration.

CE3.2 Identify legitimized people to make the request in each case.

CE3.3 Identify the competent organ in each case to extend and sign each certificate class.

CE3.4 Establish the requirements required by the tax legislation for the issuance of certificates, copies of declarations or other documents.

CE3.5 In the case of a sufficiently characterised practical case where a taxpayer or other person entitled to request a certain documentation:

-Determine the nature of the requested documentation.

-Identify the people who are legitimized to make the request.

-Identify the competent authority that should extend the document and, if applicable, sign it.

-Determine the contents of the documentation.

-Issue documentation by computer media.

Contents

1. Census management procedures

-Tax censuses:

▪ Classes.

▪ Training.

-The census declaration:

▪ High.

▪ Modification.

▪ Low.

-Censal database operations:

▪ High.

▪ Modifications.

▪ Boxes, removal, and sorting.

-Encoding systems in document management processes:

▪ Application for acronyms.

▪ Tax Abbreviations.

-Identification and location of stakeholders in tax censuses:

▪ The census listings: by code and tax identification number.

-Justification of census management actions:

▪ File management,

▪ Using backup tools.

▪ Recovery of census databases.

-Computer applications for censuses management.

-Data protection and confidentiality techniques in census databases.

2. The notification

-The notification and its requirements:

▪ Notification procedure.

▪ Notification classes: faulty notification and telematics notification.

▪ Elements.

▪ Requirements.

-Documents involved in the notification procedure:

▪ Taxpayer listings.

▪ Warning letters to contributors.

▪ Notifications.

▪ Receipt.

▪ Diald.

-The tax address:

▪ Tax rules.

-Procedure in case of failed notification:

▪ The notification by appearance.

-Consequences of the notification procedure non-compliance:

▪ Refusal to receive notification.

▪ Signature of the acknowledgment.

-Computer applications for notification to taxpayers.

3. Issuing certificates and other documents

-Issue of certificates and copies of declarations and autoliquidations:

▪ Types.

▪ Requirements.

▪ Issue Plets.

▪ Purpose.

-Tax status accrediting documents:

▪ Types.

-Digital Signature Get Procedure:

▪ Required Requirements.

▪ Prerequest.

▪ Venders.

-Computer applications for certificate issuance and other tax documentation.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

FORMATIVE MODULE 4

Denomination: ADMINISTRATIVE MANAGEMENT OF TAX ENFORCEMENT PROCEDURES

Professional qualification level: 3

Code:MF1786_3

Associated with the Competition Unit:

UC1786_3 Perform administrative management activities derived from the management, inspection, and collection procedures of the tributes

Duration: 180 hours

FORMATIVE UNIT 1

Naming: TAX MANAGEMENT PROCEDURE

Code: UF1816

Duration: 90 hours

Competition reference: This training unit corresponds to RP1, RP2, and RP3.

Assessment Capabilities and Criteria

C1: Apply techniques and procedures for formalization, tracking and archiving of the tax files, identifying the different documents that form it and the applicable supports.

CE1.1 Explain the tax file by distinguishing the elements that make it up.

CE1.2 Describe the various forms-conventional or computing-of creating and maintaining tax file information.

CE1.3 Determine the coding forms of the various sections of the tax file as well as the formation of your index.

CE1.4 Identify people who are entitled to access the tax file based on the phase of the corresponding procedure.

CE1.5 In an assumption where information is provided sufficiently characterized by a particular tax procedure:

-Identify documents that must be part of the tax file.

-Encode the various documents.

-Forming the index.

-Determine legitimate persons to access their content at each stage of the procedure and, where appropriate, the accreditation requirements that they must comply with.

-Forming the case folder.

C2: Apply data verification and verification techniques for taxpayer declarations and autoliquidations, depending on the different tax management procedures.

CE2.1 Explain the internal organization of the tax management departments, the Modules Units, and the tasks assigned to each administrative unit.

CE2.2 Define the concept and object of the different procedures and actions of tax management-return of IRPF, verification of data, limited verification and control of compliance with periodic obligations-pointing out the phases of which are composed.

CE2.3 Identify the competent bodies to intervene in each of the phases of the different management procedures.

CE2.4 Define the verification and verification techniques of tax data used by the Modules Units-collation, calculation verification, or other.

CE2.5 In a scenario where information is provided sufficiently characterized by an IRPF return procedure initiated at the taxpayer's request:

-Compare the self-validation data with those available in the Tax Administration, performing the corresponding calculations.

-Verify compliance with the applicant's periodic payment obligations for the return, through the data provided on the assumption.

-Develop the IRPF's return proposals or their refusal to justify the decision taken.

CE2.6 In a scenario where information is provided that is sufficiently characterized by an IRPF data verification procedure:

-Identify sources to query.

-Determine the essential data to verify.

-Perform timely data verification actions based on the nature of the data.

-Develop the resolution proposal for verification by justifying the decision taken.

CE2.7 In a scenario where information is provided that is sufficiently characterized by a limited checking procedure:

-Identify the sources to query for the data to be checked.

-Select the criteria and data to be checked based on their effectiveness for the purpose of the procedure.

-Propose the different ways to end the procedure based on the results of the check.

CE2.8 In an assumption where information is provided sufficiently characterized by periodic obligation compliance control actions:

-Identify the taxpayer and its taxation regime.

-Determine your tax obligations.

-Check compliance with your tax obligations.

CE2.9 In a scenario where information is provided that is sufficiently characterized by checking the declarations and autoliquidations data of contributors attached to a Modules Unit:

-Determine the techniques and check actions to be used based on the type of documentation in question.

-Perform the selected check actions by performing, if applicable, the relevant calculations.

-Confect by computer means the tab of the modifications obtained from the check.

-Set the security and confidentiality criteria applicable to the assumption.

Contents:

1. Administrative management and file of files and tax documentation

-File and fiscal folder training:

▪ Concept and Composition.

▪ Opening case files and folders.

▪ Tracking case files and folders.

▪ Case training techniques.

-The file for the tax files:

▪ File classes.

▪ File Techniques.

▪ Upgrading and tracking in a conventional way and computing.

▪ Maintenance, update, and expunge of the file.

-Access techniques for archived information.

-Forms of discretion in the administrative management of tax files and their file.

2. Common rules on tax actions and procedures

-Organization of tax administrations:

▪ State.

▪ Autonomic.

▪ Local.

-The State Tax Administration Agency:

▪ Creation.

▪ Nature.

▪ Objectives.

▪ Functions.

-Tax management:

▪ Concept and purpose.

▪ Functions.

-Fases of tax procedures:

▪ Initiation.

▪ Instruction.

▪ Completion.

-The tax address:

▪ Concept and requirements.

▪ The entry at the home of the obligated.

-Tax settlements practiced by the Administration:

▪ Concept and classes.

-The obligation to resolve:

▪ Resolution strokes.

▪ Effects of the lack of express resolution.

-Test:

▪ Concept and classes.

▪ Tax issues.

-The public complaint.

-The prescription:

▪ Concept and timeframes.

▪ Disruption jobs.

3. Actions and procedures for tax management

-Tax Management Department Organization:

▪ Functions.

-Tax management procedures:

▪ Return procedure initiated by self-validation, request, or data communication.

▪ Procedure initiated by declaration.

▪ Data verification procedure.

▪ Value checking procedure.

▪ Limited check procedure.

▪ Other tax management procedures.

-Elaboration of quantitative discrepancies tokens.

-Regular VAT, IRPF, and other compliance control acts.

-Tax and Tax Management Programs to the taxpayer.

FORMATIVE UNIT 2

Name: COLLECTION PROCEDURE AND INSPECTION OF TAXES.

Code: UF1817

Duration: 90 hours

Competition Reference: This training unit corresponds to RP4, RP5, and RP6.

Assessment Capabilities and Criteria

C1: Apply the techniques of verification of the formal and material obligations of the contributors and of collaboration in the execution of precautionary measures in the development of the procedure of tax inspection.

CE1.1 Define the concept and purpose of the inspector procedure by differentiating the phases that make it up.

CE1.2 Identify the competent bodies for the adoption of agreements and issue administrative acts in the inspector procedure.

CE1.3 Describe the types of precautionary measures in the inspector procedure and its enforcement procedure.

CE1.4 Precise the different types of documentation usually requested from the taxpayer in the inspector procedure.

CE1.5 Explain the concept and purpose of the normalization of accounting data contributed by the taxpayer in magnetic support by listing the various data normalization programs.

CE1.6 In the case of a properly characterized case in which information about an inspection process is provided:

-Identify the persons required to appear and cases of legal and voluntary representation.

-Identify place, time, and form of development of test and research actions.

-Analyze the consequences for non-compliance with deadlines.

-Verify that the documents and supporting documents provided meet the requirements required by the regulations.

-Standardize accounting data using corresponding IT applications.

-Contrast the data declared with those listed in the official records.

-Perform the numeric calculations.

-Set the security and confidentiality criteria applicable to the assumption.

CE1.7 Before a scenario where information is provided that is sufficiently characterized by an inspection process where precautionary measures should be taken:

-Determine the appropriate precautionary measures for the case.

-Select the appropriate procedures for your establishment.

-Explain the actions to be performed in your establishment and execution.

C2: Perform the actions and procedures of the different tax procedures-compensation, deferral and payment procedures-depending on the phases in which they are carried out.

CE2.1 Define the concept, nature and objectives of the various collection procedures and actions.

CE2.2 Distinguished the phases of the various collection procedures-voluntary, executive, and shunt of responsibility.

CE2.3 Identify the documents involved in the collection procedures and their legal requirements.

CE2.4 Explain the ways of extinguishing the tax liability and its effects.

CE2.5 Establish the requirements and effects of insolvency, and its scope in the tax area.

CE2.6 Establish the requirements and effects of deferment and fractionation, and its scope in the tax field.

CE2.7 Point out the main requirements and effects of compensation files.

CE2.8 Identify tax credit guarantees, analyzing the consequences of your contribution.

CE2.9 Precise the delivery of payment letters and their legal deadlines.

CE2.10 In a number of cases where information is provided on a voluntary, executive or shunt collection procedure of different taxes:

-Identify the type of collection procedure and the act that derives the same-settlement or self-validation.

-Identify the principal debtor and, where applicable, the rest of the obligation to pay, the voluntary or executive period of payment or other data relevant to the procedure, provided in the case.

-Confect the payment card through computer applications by collecting the necessary data from those provided in the case.

-Describe the requirements of the award providence.

-Compose, if any, the due diligence by identifying the data relevant to the procedure, provided in the case.

-Determine how the corresponding payment card is delivered.

-Calculate, where applicable, the amount of the surcharge, the guarantee and the interest, depending on the data provided.

-Identify in the case of course the guarantees provided by the taxpayer and the effects generated by their contribution to the procedure.

-Develop, where appropriate, the payment deferral and fractionation proposals by calculating the amount of interest and surcharges.

CE2.11 Before one or more assumptions in which sufficiently characterized information is provided on tax liability compensation files:

-Check compliance with the requirements for compensation.

-Set the resolution of the proposed files to the assumption.

-Prepare compensation proposals, if any.

C3: Perform the administrative steps of the embargo and auction performances by specifying the stages of the disposal procedure to which they belong.

CE3.1 Define the concepts, nature and objectives of the embargo and the forms of disposal of the goods, analyzing the tax regulations.

CE3.2 Differentiate the performances for the embargo and the auction of goods by analyzing the phases that compose them.

CE3.3 Identify documents that are involved in the embargo procedure and its legal requirements.

CE3.4 Describe the goods that are susceptible to embargo, the inembargables, and the different titles of property.

CE3.5 Differentiate the requirements and procedures necessary to assess and embark on the different types of goods.

CE3.6 Before a scenario where information is provided that is sufficiently characterized by an executive collection procedure:

-Identify the goods to be shipped.

-Set the ranking order of the goods to be shipped.

-Identify the different titles of property of the goods, their characteristics and relation to third parties.

-Select the most suitable way to notify the embargo diligence.

-List the people to be notified of the embargo diligence.

-Elaborate the embargo diligence, identifying your essential data and requirements.

-Describe the process for the seizure preventive annotation in a Public Registry.

-Determine the procedures and actions of valuation of the goods to be taken.

-Calculate, if applicable, the value, type for the auction, and limit of the goods to be shipped.

-Describe the procedure and the actions to follow in the attachment of each selected asset.

-Develop, if applicable, the auction announcement indicating the essential data of the auction.

-Set applicable security and confidentiality criteria.

Contents

1. Inspection procedure

-The Inspection of Tributes:

▪ Concept.

▪ Functions and performances.

-Organization of the Department of Financial and Tax Inspection:

▪ The inspector staff.

▪ Inspector staff rights and duties.

-Inspections developed by the Inspection:

▪ Check.

▪ Research, assessment, and others.

▪ Place.

▪ Time.

▪ Duration and causes of time extension.

▪ Suppositions and effect of time-break.

-The Inspector procedure:

▪ Phases.

▪ Elements.

▪ Pashes.

-Initiation and development of the inspection procedure:

▪ Inspection Faculties.

▪ Dilations of the tax obligated.

▪ The appearance of the stakeholders in the procedure.

-Finalization of the inspector procedure.

-Techniques related to the access and use of the documentation.

-Precautionary measures:

▪ Concept and classes.

▪ Adoption assumptions.

▪ Execution methods.

-The documents that the Inspection extends:

▪ Communications.

▪ Acts.

▪ Diligencies and reports.

-Inspection Acts:

▪ Concept and classes.

2. Recovery procedure

-Collection:

▪ Concept and object.

▪ Organization.

-Tax collection rules:

▪ Legal status of the State, CCAA, and EELL.

▪ Skills and organizational structure.

▪ Mutual assistance on a collection basis.

-The tributaries:

▪ Primary Debtors.

▪ Successors in tax debts.

▪ Solidarity and subsidiary responsables.

▪ Statement and extension of responsibility.

-Tax obligations:

▪ Material Obligations.

▪ Formal obligations.

-The extinction of the tax liability:

▪ Payment.

▪ Compensation.

▪ The prescription.

▪ The write-off.

▪ Deferment and fractionation of debts.

-Tax debt guarantees:

▪ The precautionary measures.

▪ The ranking right.

▪ The tacit legal mortgage.

-The voluntary period collection procedure:

▪ Pashes.

▪ Participation of credit institutions in the collection procedure.

-The executive period collection procedure:

▪ Effects.

▪ Recargos.

▪ Administrative procedure.

3. Administrative procedure for aaward

-Starting and developing the award procedure:

▪ Features.

▪ Impeachment Motives.

▪ Suspension of the procedure.

▪ Revenue in the procedure: timeframes.

-The seizure of goods and rights from the obligation to pay:

▪ Execution of warranties.

▪ embargo order.

▪ embargo diligences.

▪ Collection Faculties.

-Embargable goods:

▪ Goods Prelate.

▪ Limits.

▪ embargo procedures.

-The deposit and disposal of the foreclosed assets:

▪ Valuation of the goods.

▪ Forms of alienation.

▪ Bad credits.

-Valuation of goods:

▪ Fixing the type.

▪ The batch training.

-Formas of disposal:

▪ Auction.

▪ Contest.

▪ Direct Award.

-The award of goods to the Public Finance.

-Tercerias:

▪ Concept.

▪ Classes.

▪ Requirements.

-The exercise of civil and criminal actions in the field of collection management.

Methodological guidelines

The training units in this module can be programmed independently.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

TRAINING MODULE 5

Naming: ADMINISTRATIVE MANAGEMENT OF SANCTIONING AND REVIEW PROCEDURES

Code: MF1787_3

Professional qualification level: 3

Associated with the Competition Unit:

UC1787_3 Perform administrative management activities derived from sanctioning and review procedures

Duration: 60 hours

Assessment Capabilities and Criteria:

C1: Conduct the administrative procedures of the different phases of the sanctioning procedures in relation to the tax procedures from which it derives.

CE1.1 Define the concept, nature and objective of the sanctioning procedure and of the imposition of surcharges for an extemporaneous declaration.

CE1.2 Differentiate the phases of both procedures by analyzing the specific tax regulations.

CE1.3 Identify the various documents involved in the sanctioning procedure.

CE1.4 Explain the motivating causes of the sanctioning procedure.

CE1.5 Identify the types of violations and their rating.

CE1.6 Distinguished the different types of tax penalties and their gradation.

CE1.7 In the case of a case in which information is provided sufficiently characterized by a taxpayer with whom a penalty or penalty charge procedure has been initiated for an extemporaneous declaration:

-Set the maximum procedure resolution deadline.

-Identify the causes that motivate the sanctioning or surcharges file.

-Qualify, if applicable, the violation committed by the taxpayer by applying the current rules and analyzing the data provided in the case.

-Verify, if applicable, the dates of the declarations and autoliquidations provided in the assumption, comparing them with other data contributed to it.

-Prepare, where appropriate, the proposal for the penalty or imposition of surcharges for an extemporaneous declaration by making the necessary calculations based on the data of the case.

-Set the security and confidentiality criteria applicable to the assumption.

C2: Conduct administrative procedures for review procedures for tax administration acts in relation to the resources and requests brought by taxpayers.

CE2.1 Define the concept, nature, and objectives of the procedures for reviewing acts of economic content with tax importance.

CE2.2 Explain the legitimate subjects, phases and formal and temporary requirements of the replenishment resources, requests for rectification of autoliquidations and return of undue income by analyzing their regulations regulatory.

CE2.3 Determine the limitation periods and expiration of the actions in the review procedures.

CE2.4 Identify the different types of documents and supporting documents relevant to the review procedures.

CE2.5 Distinguished the various guarantees that can be provided for the suspension of the acts in the review procedures and the effects of their contribution.

CE2.6 Differentiate the various applicable techniques for the resolution of the review procedures.

CE2.7 In the case of a case in which information is provided sufficiently characterized by a procedure for the review of acts of economic content with tax transcendence-a replacement resource, a request for a Reverse charge or refund of undue income-:

-Calculate the maximum resolution time and determine the consequences of your failure.

-Identify the procedure in question.

-Discriminate the information and data relevant to the proposed procedure.

-Identify the persons entitled to the procedure, in question.

-Check and set prescription deadlines.

-Determine the procedure and the effects of the guarantee contribution, if the case requires it.

-Apply techniques for checking the information and documentation provided in the case-justification of revenue, applications or other-by analyzing their content as provided for in the applicable regulations.

-Informatically perform the self-validation rectification requested by the taxpayer.

-Elaborate, through computer media, the proposal for the return of undue revenue.

C3: Perform administrative management procedures for the administrative economic claim procedure by identifying its phases and the effects of its interposition.

CE3.1 Define the concept, nature, and objective of the economic-administrative reclamation procedure and the different instances of it.

CE3.2 Defend the phases of the procedure by analyzing the specific regulations and identifying the competent bodies for resolution.

CE3.3 Identify the various documents that are involved in the procedure.

CE3.4 Explain the motivating causes of the economic-administrative reclamation procedure.

CE3.5 Identify the administrative actions to be performed at the interposition of a Contentious-Administrative resource.

CE3.6 Describe the effects of the interposition of the litigation-administrative resource.

CE3.7 Before a scenario where information is provided that is sufficiently characterized by an economic-administrative reclamation procedure:

-Calculate the maximum resolution time and determine the non-resolution effects in time.

-Identify the causes that motivate the claim case.

-Forming the claim case.

-Compose the writing of documentation to the appropriate court and the documents.

-Identify the organ to which the case should be referred to.

-Check the date of the act dictated by the Administrative Economic Court and, where appropriate, the interposition of the administrative litigation.

-Extend administrative diligence.

-Calculate the cost of the guarantees provided for the suspension of the act, as well as the corresponding delay interest.

-Set the security and confidentiality criteria applicable to the assumption.

Contents

1. Administrative proceedings in the sanctioning procedure and the imposition of surcharges for an extemporaneous declaration

-Sanctioning procedure:

▪ Concept.

▪ Phases.

▪ Elements.

▪ Rights and warranties in the procedure.

-Infractions and sanctions in tax matters:

▪ Responsible subjects.

▪ Concept of tax violations and penalties.

▪ Tax penalty and violation classes.

▪ Quantification of sanctions.

▪ Extinction of responsibility.

-Preparing the sanctioning case.

-The processing of the sanctioning procedure:

▪ Separate fulfillment.

▪ Joint processing with a procedure for applying the tributes.

▪ Reporting on sanctionable facts.

-Finalization and resolution of the procedure:

▪ The penalty proposal.

▪ The expiration of the procedure.

-Sanctions against sanctions:

▪ Types.

-The procedure for imposing surcharges for an extemporaneous declaration.

-Consequences of the extemporaneous declaration:

▪ Recargos and default interests.

▪ Procedure phases.

▪ Competent organs.

-The Tax Crime:

▪ Criminal types of crimes against Public Finance.

-The procedure of the inspector and sanctioning against the crimes against the Public Finance:

▪ Fulfillment.

2. Procedures for taxation in administrative procedures

-Review procedure:

▪ Concept.

▪ Phases.

▪ Reporting principles.

-Administrative resources:

▪ Administrative path review classes.

-Those interested in the procedure:

▪ Capacity.

▪ Legitimation.

-The reorder facility:

▪ General rules.

▪ Procedure.

-The administrative-economic claim:

▪ Concept.

▪ Procedure.

▪ Effects.

▪ Administrative Economic Courts.

-The procedure in single or first instance:

▪ Initiation.

▪ Fulfillment.

▪ Termination.

-The abbreviated procedure to single-person organs:

▪ Alzada and review resources.

-Special review procedures:

▪ Full-right null action review procedure.

▪ Statement of lesivity of nullable acts.

▪ Administrative litigation.

-The revocation procedure and the error rectification procedure:

▪ Purpose.

-Undue revenue return:

▪ Procedure for the recognition of the right.

▪ Guarantees contributed by the data subject.

▪ The execution of the resolutions.

▪ The procedure for reimbursing the cost of warranties.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

FORMATIVE MODULE 6

Naming: OPIMTICA

Code: MF0233_2

Professional qualification level: 2

Associated with the Competition Unit:

UC0233_2 Handle office applications in information and documentation management.

Duration: 190 hours

FORMATIVE UNIT 1

Naming: OPERATING SYSTEM, SEARCH FOR INFORMATION: INTERNET / INTRANET AND E-MAIL.

Code: UF0319

Duration: 30 hours

Competition Referrer: This training unit corresponds to RP1, RP2, RP8, and RP7 for searching, storing, and sending the information.

Assessment Capabilities and Criteria

C1: Know the basic functioning of the elements that make up the computer equipment available in the development of the administrative activity, in order to guarantee its operability.

CE1.1 Identify computer hardware hardware by pointing to basic functions.

CE1.2 Different software and hardware.

CE1.3 Define what software is distinguishing between system software and application software.

CE1.4 Use the fundamental applications provided by the operating system, configuring the basic options of the workbench.

CE1.5 Distinguished the peripherals that are part of the computer's functions.

CE1.6 Successfully perform connection/disconnect tasks and use frequently used peripherals in a correct way.

CE1.7 Distinguished the parts of the operating system interface, as well as its utility.

CE1.8 In a practical case, sufficiently characterized, of which the basic documentation is available, or manuals or help files corresponding to the operating system and the software already installed:

-Get the computer equipment available.

-Identify by an examination of the computer equipment, its functions, the operating system, and the office applications installed.

-Check the operation of your network equipment and dial-up connections when starting the operating system.

-Explain the basic operations of updating the required office applications by using the wizards, identifying the files and execution procedures.

-Install the uncontained utilities in the default installed office applications on the available computer equipment, using the wizards, and the options provided.

-Explain which tools or utilities provide security and information confidentiality for the operating system, identifying the necessary antivirus and firewall programs.

C2: Use the tools of search, retrieval and organization of information within the system, and on the network-intranet or the Internet-accurately and efficiently.

CE2.1 Distinguished between a browser and a network finder-Internet and/or intranet-relating its utilities and features.

CE2.2 Identify the different risks and security levels of an Internet browser by describing its features.

CE2.3 Identify the different types of search engines and metabuses, checking their advantages and drawbacks.

CE2.4 Explain the basic features of the current regulations on copyright.

CE2.5 Before a scenario where guidelines for information organization are provided, and using the operating system search tools:

-Identify the utilities available on the system, appropriate for each operation to be performed.

-Create the different files or folders according to the received indications.

-Name or rename files or folders as directed.

-Create the necessary shortcuts to those folders or files that are to be used as usual according to the indications received.

CE2.6 Before a scenario where the information needs of an organization or type department are listed:

-Identify the type of information required in the scenario.

-Identify and locate information sources-intranet or Internet-appropriate to the type of information required.

-Perform searches by applying the appropriate constraint criteria.

-Get and retrieve the information according to the objective of the information.

-Identify, if necessary, the copyright of the information obtained.

-Register and save the information used in the formats and locations required by the type and use of the information.

-Organize information sources from the Internet for quick post-location and reuse on the available media: favorites, history, and links.

-Apply the functions and utilities of movement, copy, or removal of information that ensure the security, integrity, and confidentiality of the data.

C3: Use the functions of mail applications and in processes of receiving, issuing, and recording information.

CE3.1 Identify the capabilities, procedures, and assistants of electronic mail and calendar applications by distinguishing their usefulness in the processes of receiving, issuing, and recording information.

CE3.2 Explain the importance of respecting the safety and data protection rules in the management of email, describing the consequences of the infection of the system by viruses, worms, or other elements.

CE3.3 Organize and update the mail and e-mail contact book by using the application's utilities from the email addresses used in the classroom.

CE3.4 In the case of a scenario, where internal emission-receipt procedures for correspondence and information from an organization will be included:

-Open the email application.

-Identify the sender/s and the content in the receipt of correspondence.

-Check the delivery of the message at the mail receipt.

-Insert the recipients and the content, ensuring their identification in the correspondence issue.

-Read and/or write the message according to the information to be transmitted.

-Attach the required files according to the procedure set by the email application.

-Distribute information to all involved, ensuring, if applicable, receiving the information.

CE3.5 Before a scenario, where internal procedures and correspondence registration rules of a type organization will be included:

-Register the input/output of all information, complying with the procedure rules that are proposed.

-Use the capabilities of the different folder options that the email offers.

-Print and archive mail messages, in accordance with the economics and environmental impact standards.

-Save the correspondence according to the classification instructions received.

-Apply the application's movement, copy, or removal functions and utilities that ensure data security, integrity, and confidentiality rules.

-Use the help manuals, available in the application, in the incident resolution or doubts raised.

Contents

1. Introduction to the computer (hardware, software).

-Hardware.

▪ Typology and classifications.

▪ Architecture of a basic computer equipment.

▪ Components: Central Processing Unit (CPU), central memory, and memory types.

▪ Peripherals: Input and output devices, storage devices, and multimedia devices.

-Software.

▪ Software definition and types.

▪ Operating systems: Objectives, composition, and operation.

2. Basic usage of common operating systems.

-Operating system.

-Interface.

▪ Workbench parts.

▪ Displacement by the workbench.

▪ Setting up the workbench.

-Folders, directories, operations with them.

▪ Definition.

▪ Creation.

▪ Rename Action.

▪ Action to open.

▪ Copy action.

▪ Move Action.

▪ Removal.

-Ficheros, operations with them.

▪ Definition.

▪ Create.

▪ Rename Action.

▪ Action to open.

▪ Saved.

▪ Copy action.

▪ Move Action.

▪ Removal.

-Operating System Applications and Tools

-Scan/navigation by the operating system.

-Configuring operating system elements.

-Using user accounts.

-Creating Backup.

-Supports for performing a Backup.

-Performing basic operations in a network environment.

▪ Access.

▪ Search for network resources.

▪ Operations with network resources.

3. Introduction to the search for information on the Internet.

-What is the Internet.

-Internet applications within the enterprise.

-Internet History.

-Related terminology.

-TCP/IP protocol.

-Routing.

-Internet access.

▪ Providers.

▪ Types.

▪ Software.

-Internet security and ethics.

▪ Ethics.

▪ Security.

▪ Contents.

4. Navigating the World Wide Web.

-Definitions and terms.

-Navigation.

-Historical.

-Handle images.

-Saved.

-Search.

-Links.

-Favorites.

-Print.

-Cache.

-Cookies.

-Security levels.

5. Using and configuring Email as an exchange of information.

-Introduction.

-Definitions and terms.

-Operation.

-Email managers.

▪ Windows.

▪ Writing and sending a message.

▪ Mail reading.

▪ Mail response.

▪ Message Organization.

▪ Mail printing.

▪ Address Book.

▪ Message filtering.

-Web Mail.

6. FTP file transfer.

-Introduction.

-Definitions and related terms.

FORMATIVE UNIT 2

Naming: WORD PROCESSING COMPUTER APPLICATIONS

Code: UF0320

Duration: 30 hours

Competition reference: This training unit corresponds to RP3 and RP7 for text processing.

Assessment Capabilities and Criteria

C1 Use the functions of the word processor, with accuracy and dexterity, in the processing of documents, inserting text with different formats, images, or other objects, of the same or other applications.

CE1.1 Identify the capabilities, procedures, and wizards of the word and autoedit processors by describing their features and utilities.

CE1.2 Use the wizards and templates that the application contains, or from blank documents to generate document templates such as reports, letters, trades, salutes, certificates, memos, authorizations, notices, circulars, statements, internal notes, requests, or others.

CE1.3 Explain the importance of the effects that cause a suitable color and format, from different documents and the parameters or style manual of a type organization, as well as in relation to environmental criteria defined.

CE1.4 Before a properly determined scenario, elaborate documents using the capabilities offered by the word processor office tool.

-Use the application and/or, where appropriate, the environment that allows and ensures the integration of text, tables, graphics, images.

-Use the necessary functions, procedures, and assistants for the elaboration of the required type of documentation, as well as, where applicable, the available help manuals.

-Retrieve the previously stored and used information whenever possible, necessary and advisable, in order to avoid transcription errors.

-To correct any misstatements committed when entering and manipulating data with the computer system, checking the document created manually or with the help of some delivery of the application itself, such as, spell check, find and replace, or other.

-Apply formatting utilities to text according to the characteristics of the proposed document in each case.

-Insert objects into the text, in the appropriate place and form, using available wizards or utilities, achieving reading agility.

-Add headers, footers, numbering, jumps, or other page configuration items in the appropriate place, and by setting the precise distinctions on first page, sections, or other parts of the document.

-Include in the document the elements necessary to speed up the understanding of your content and mobility by yourself (index, footnotes, titles, bibliography used, bookmarks, hyperlinks, or others).

-Apply the rest of the utilities that are delivered by the word processor with efficiency and opportunity.

-Apply the application's movement, copy, or removal functions and utilities that ensure data security, integrity, and confidentiality rules.

-Knowing the importance of body posture to the keyboard (position of the arms, wrists and hands), to achieve greater speed in the management of the keyboard and to prevent ergonomic risks, derived from a posture inadequate.

CE1.5 From printed, standardized documents and information, conveniently characterized, and taking into account the style manuals provided:

-Create the appropriate formatting styles and autotexts to apply to each part of the document.

-Build the templates of the standard printed and document by saving them with the precise type.

-Apply the security and integrity rules of the documentation generated with the appropriate application functions.

-Insert into the templates generated or available in the application the information and data provided, combining them, if any, with the information sources through the available wizards.

Contents

1. General concepts and fundamental characteristics of the text processing program.

-Input and output of the program.

-Description of the text processing screen (Interface).

-Document window.

-Status bar.

-Text treatment application help.

-Standard Toolbar.

2. Introduction, cursor offset, selection, and operations with document text.

-Generalities.

-Insert Text Mode.

-Overwrite mode.

-Deleted a character.

-Cursor offset.

-Different ways to select text.

-Copy and paste options.

-Use and particularities of the clipboard.

-Inserting special characters (symbols, non-separation space, etc.).

-Insert date and time.

-Undo and redo the latest changes.

3. File, location, type, and operations application files with them.

-Creating a new document.

-Opening an existing document.

-Save changes to a document.

-Duplicate a document with save as.

-Close a document.

-Compatibility of documents from different versions or applications.

-Window menu. Handling multiple documents.

4. Using the different possibilities offered by the word processor to improve the appearance of the text.

-Source.

▪ Type, style, size, color, underscore, and source effects.

▪ Spacing between characters.

▪ Change case to lowercase.

▪ Quick keys associated with these operations.

-Paragraph.

▪ Paragraph alignment.

▪ Using different types of indents from the menu and from the rule.

▪ Paragraph and line spacing.

▪ Quick keys associated with these operations.

-Borders and Shading.

▪ Paragraph and text borders.

▪ Paragraph and text Sombreate.

▪ Quick keys associated with these operations.

-Numbering and bullets.

▪ Bullets.

▪ Lists numbered.

▪ Schema numbered.

-Tabulations.

▪ Tab types.

▪ Tab handling from the tab dialog box.

▪ Using the rule to set and modify tabs.

5. Page configuration depending on the type of document to be developed using the application options. Viewing the result before printing.

-Page Setup.

▪ Margins.

▪ Page Orientation.

▪ Paper size.

▪ Page Layout.

▪ Using the rule to change margins.

-Viewing the document.

▪ Modos to display a document.

▪ Zoom.

▪ Preview.

-Headers and footers. Creating, removing, and modifying.

-Page numbering.

▪ Automatic numbering of pages in a given document.

▪ Removing the numbering.

▪ Changing the format of the number of pages.

-Page borders.

-Inserting page and section breaks.

-Inserting of newspaper columns.

▪ Creating columns with different styles.

▪ Apply columns to different spaces within the document.

-Inserting Notes to the foot and to the end.

6. Creating tables as a means to display the content of the information, throughout the document or part of it.

-Inserting or creating tables in a document.

-Edit within a table.

-Movement within a table.

-Selection of cells, rows, columns, table.

-Modifying the size of rows and columns.

-Modifying the margins of the cells.

-Applying formatting to a table (borders, shading, autoformat).

-Changing the structure of a table (insert, remove, merge, and split cells, rows, and columns).

-Other interesting tables options (Vertical alignment of cell text, change text direction, convert text to table and table in text, Sort a table, introduction of formulas, header row).

7. Correction of texts with the spelling and grammar tools, using the different possibilities offered by the application.

-Language selection.

-Correction while writing.

-Correction once written, with context menu (right button).

-Grammatical correction (from menu tools).

-Spelling and grammar options.

-Using the custom dictionary.

-AutoCorrect.

-Synonyms.

-Translator.

8. Printing documents created in different paper formats, and media such as envelopes and labels.

-Print (options when printing).

-Printer configuration.

9. Creating envelopes and individual labels and envelopes, labels, and model documents for bulk creation and shipping.

-Creating the model document for bulk shipping: letters, envelopes, tags, or email messages.

-Selecting recipients by creating or using data files.

-Creating envelopes and labels, configuration options.

-Mail merge: output to document, printer, or email.

10. Inserting images and self-forms into the text to improve the appearance of the text.

-From a file.

-Employing predesigned images.

-Using the clipboard.

-Fit images with text.

-Image enhancements.

-Autoshapes (incorporation and operations that are performed with the self-form in the document).

-Text, insert, and modify tables.

-Insertion of WordArt.

11. Creating styles that automate formatting tasks in repeating-style paragraphs and for creating indexes and templates.

-Standard styles.

-Assigning, creating, modifying, and deleting styles.

12. Using templates and wizards that incorporates the application and creation of your own templates based on these or newly created templates.

-Using templates and wizards from the new file menu.

-Creating, saving, and modifying document templates.

13. Working with long documents

-Creating table of contents and indexes

-Cross-references.

-Numbered titles.

-Master documents and subdocuments.

14. Merging documents from other applications in the office package using the Insert menu objects.

-With spreadsheets.

-With databases.

-With charts.

-With presentations.

15. Using document review tools and working with shared documents

-Inserting comments.

-Control of changes to a document.

-Comparison of documents.

-Protection of all or part of a document.

16. Automating repetitive tasks by recording macros

-Macro recorder.

-Using macros.

FORMATIVE UNIT 3

Naming: SPREADSHEET COMPUTING APPLICATIONS

Code: UF0321

Duration: 50 hours

Competition reference: This training unit corresponds to RP4.and RP7 as regards data sheets.

Assessment Capabilities and Criteria

C1: Use spreadsheets with skill using the usual functions in all activities that require tabulation and arithmetic-logical and/or statistical processing of data and information, as well as their presentation in graphics.

CE1.1 Identify the capabilities, procedures, and wizards of the spreadsheet by describing their characteristics.

CE1.2 Describe the protection and security features in spreadsheets.

CE1.3 In practical cases of confection of administrative, scientific and economic documentation, from media and IT applications of recognized value in the business field:

-Create spreadsheets by grouping them by the contents of their data in conveniently identified and localized books, and with the precise format to use the document.

-Apply the precise format to the data and cells according to the type of information they contain by facilitating their subsequent processing.

-Apply formulas and functions on cells or ranges of cells, named or not, according to the results searched, checking their operation and the expected result.

-Use representative titles, headers, footers, and other aspects of document configuration in spreadsheets, according to the needs of the activity to be developed or the document to be presented.

-Print spreadsheets with the quality, presentation of the required information and copies.

-Develop templates with the spreadsheet, according to the information provided.

-Confect standard and/or dynamic charts, from cell ranges of the spreadsheet, opting for the type that allows for the best understanding of the information and according to the activity to be developed, through the wizards available in the application.

-Filter data from the table elaborated in the spreadsheet.

-Apply the protection, security, and spreadsheet access criteria.

-Develop and adjust diagrams in documents and effectively use all of those capabilities that allow the spreadsheet to be applied.

-Import and/or export data to text processing applications, databases, and presentations.

-Apply the functions and utilities of motion, copy, or deletion of files that ensure the security, integrity, and confidentiality of the data.

-Use the manuals or help available in the application in the resolution of raised issues or doubts.

Contents

1. General concepts and fundamental characteristics of the spreadsheet application.

-Installing and starting the application.

-Configuring the application.

-Input and output of the program.

-Description of the spreadsheet application screen.

-Spreadsheet application help.

-Display options (zoom, views, quiesce of spreadsheet zones, etc.).

2. Offset by the spreadsheet.

-Using keyboard.

-Using mouse.

-Large offsets.

-Offset bars.

3. Introduction of data in the spreadsheet.

-Data types:

▪ Numeric.

▪ Alphanumeric.

-Date/Time.

-Formulas.

-Functions.

4. Editing and modifying the spreadsheet.

-Selecting the spreadsheet:

▪ Ranges.

▪ Columns.

▪ Rows.

▪ Sheets.

-Modification of data:

▪ Editing the contents of a cell.

▪ Deleted the contents of a cell or range of cells.

▪ Using the spell checker.

▪ Use of search and replacement utilities.

-Insert and Remove:

▪ Cells.

▪ Rows.

▪ Columns.

▪ Spreadsheets.

-Coping or relocating:

▪ Cells or cell ranges.

▪ Spreadsheets.

5. Storage and retrieval of a book.

-Creating a new book.

-Open an existing book.

-Save changes to a book.

-Creating a duplicate of a book.

-Closed from a book.

6. Operations with ranges.

-Quick fill of a range.

-Multiple range selection (multiple range, three-dimensional range).

-Range names.

7. Modifying the appearance of a spreadsheet

-Cell format:

▪ Number.

▪ Alignment.

▪ Source.

▪ Borders.

▪ Fill.

▪ Protection.

-Width and height of columns and rows.

-By hiding and showing columns, rows, or spreadsheets.

-Format of the spreadsheet.

-Changing the name of a spreadsheet.

-Conditional formats.

-Autoformats or predefined styles.

8. Formulas.

-Operators and priority.

-Writing formulas.

-Copy of formulas.

-Relative, absolute, and mixed references.

-External references and links.

-Troubleshooting the formulas.

▪ Types of errors.

▪ Help tools in error resolution.

9. Functions.

-Predefined mathematical functions in the spreadsheet application.

-Rules for using the predefined functions.

-Using the most common functions.

-Using the function wizard.

10. Insertion of Graphics, to represent the information contained in the spreadsheets.

-Elements of a chart.

-Creating a chart.

-Modifying a chart.

-Deleted from a chart.

11. Inserting other elements within a spreadsheet

-Images.

-Autoshapes.

-Artistic text.

-Other items.

12. Printing.

-Print zones.

-Print specifications.

-Page Setup:

▪ Margins.

▪ Guidance.

▪ headers and footers and page numbering.

-Preview:

▪ Print Forms.

▪ Printer configuration.

13. Work with data.

-Data Validations.

-Schemas.

-Creating tables or data lists.

-Data list sorting, by one or more fields.

-Using Filters.

-Subtotals.

14. Using the review tools and work with shared books

-Inserting comments.

-Control of spreadsheet changes.

-Protecting a spreadsheet.

-Protection of a book.

-Shared books.

15. Importing from other applications in the office package.

-With databases.

-With presentations.

-With text documents.

16. Templates and macros.

-Creating and using templates.

-Macro recorder.

-Using macros.

FORMATIVE UNIT 4

Naming: RELATIONAL DATABASE COMPUTER APPLICATIONS

Code: UF0322

Duration: 50 hours

Competition reference: This training unit corresponds to RP6 and RP7 in relation to relational databases.

Assessment Capabilities and Criteria

C1: Use the functions of relational database computing applications that allow information to be presented and extracted.

CE1.1 Describe the capabilities, procedures, and wizards of programs that handle relational databases, referring to the features and utilities related to the sorting and presentation of tables, and the importing and exporting data.

CE1.2 Identify and explain the different options in a relational database for the creation, layout, display, and modification of tables.

CE1.3 Describe field and record concepts, as well as their functionality in relational database tables.

CE1.4 Different data types that can be hosted on a table in a relational database, as well as their different general and search options:

CE1.5 Defer the characteristics that the relationship type of a table presents, in a one-to-one relationship, one to several, or several to several.

CE1.6 Design queries using the different existing methods of the application.

CE1.7 Know the different types of queries, their creation, and their use.

CE1.8 Run queries, taking into account the consequences that they may entail, such as data loss, etc.

CE1.9 Identify the utility of forms, in the business scope, through the introduction and modification of data and image functions.

CE1.10 Create forms using the different existing methods of the application.

CE1.11 Different types of forms in forms based on their use.

CE1.12 Use the forms design tools and elements by creating custom styles.

CE1.13 Describe the importance of the proper handling of the reporting option, as a relational database functionality for data presentation, by the wide range of possibilities for adaptation to the needs of the user or entity.

CE1.14 Create reports using the different existing methods of the application.

CE1.15 Design reports, according to sorting and grouping of data: as well as its distribution:

CE1.16 Use tools and report design elements by creating custom styles.

CE1.17 Distinguished and differentiate the utility of other objects from a relational database:

CE1.18 From a well-differentiated scenario for creating a relational database project:

-Create the tables by adjusting their characteristics to the data they must contain and the final use of the referential database.

-Create existing relationships between different tables, taking into account: Relationship types and/or referential integrity.

-Perform the design and creation of the forms required to facilitate the use of the relational database.

-Perform the design and creation of the queries required to achieve the target marked for the relational database.

-Perform the design and creation of the required reports to facilitate the presentation of the data according to the stated objectives.

CE1.19 In practical cases of confection of administrative documentation, from media and IT applications of recognized value in the business scope:

-Sort data from the table elaborated in the spreadsheet.

-Filter data from the table elaborated in the spreadsheet.

-Use the help manuals available in the application in the resolution of incidents or doubts raised.

CE1.20 From standardized documents and information, conveniently characterized, and taking into account the style manuals provided:

-Combine normalized documents with the data tables or databases provided.

-Combine envelopes or labels with the proposed tables or databases and in the order set.

-Use the help manuals available in the application in the resolution of incidents or doubts raised.

Contents

1. Introduction and general concepts of the database application.

-What is a database.

-Input and output of the database application.

-The database application window.

-Basic elements of the database.

▪ Tables.

▪ Views or Queries.

▪ Forms.

▪ Reports or reports.

-Different forms of creation a database.

-Opening a database.

-Saved a database.

-Close a database.

-Backup of the database

-Database recovery and maintenance tools

2. Creating and inserting data into tables.

-Concept of records and fields.

-Different forms of table creation.

▪ Elements of a table.

▪ Properties of the fields.

-Introduction of data in the table.

-Movements by fields and records in a table.

-Removing records from a table.

-Modifying records in a table.

-Coping and moving data.

-Searching and replacing data.

-Creating filters.

-Field alphabetic sorting.

-Formats of a table.

-Creating indexes on fields.

3. Making changes to the table structure and creating relationships.

-Modifying the layout of a table.

-Changing the name of a table.

-Removing a table.

-Copied from a table.

-Export a table to another database.

-Importing tables from another database.

-Creating relationships between tables.

▪ Concept of the primary key field.

▪ Types of relationships between tables.

4. Creating, modifying, and removing queries or views.

-Creating a query.

-Query types.

▪ Selection of table records.

▪ Modification of records, table structure, or database.

-Save a query.

-Running a query.

-Print query results.

-Opening a query.

-Modifying the query criteria.

-Removing a query.

5. Creating forms to enter and display records of the tables or query results.

-Creating simple table and query forms.

-Customizing forms using different design elements.

-Creating subforms.

-Form store.

-Modifying forms.

-Removing forms.

-Printing forms.

-Inserting images and graphics into forms.

6. Reporting or reports for the printing of records in the tables or query results.

-Creating simple table or query reports.

-Customizing reports using different design elements.

-Creating subreports.

-Report store.

-Modifying reports.

-Removing reports.

-Print reports.

-Inserting images and graphs into reports.

-Applying changes to the appearance of reports using the word processor.

FORMATIVE UNIT 5

Naming: COMPUTER APPLICATIONS FOR PRESENTATIONS: INFORMATION CHARTS

Code: UF0323

Duration: 30 hours

Competition reference: This training unit corresponds to RP5 and RP7 as regards presentations.

Assessment Capabilities and Criteria

C1: Set the layout of the presentations taking into account the characteristics of the company and its organization.

CE1.1 Explain the importance of the presentation of a document for the image transmitted by the entity, obtaining that the information is presented in a clear and persuasive way, based on different presentations of character professional of type organizations.

CE1.2 Advert the need to save the presentations according to the criteria of organization of files marked by the company, facilitating compliance with the security, integrity and confidentiality of the data.

CE1.3 Point out the importance of checking the results and the error correction, before making available to the persons or entities to whom the presentation is intended, as well as the respect of the deadlines intended and in the established form of delivery.

CE1.4 In case of case studies, duly characterized, in which the elaboration and presentation of documentation is required according to standard quality standards:

-Select the most appropriate format for each type of information for your final presentation.

-Choose the most appropriate means of documentation for each case (on the monitor, in the network, slides, animated with computer and projection system, paper, transparency, or other supports).

-Check the presentations obtained with the available applications, identifying inaccuracies and proposing solutions as a user.

-Apply the functions and utilities of motion, copy, or removal of the presentation that ensure the security, integrity, and confidentiality of the data.

C2: Use the functions of graphical presentation applications by presenting documentation and information on different media, and integrating objects of different nature.

CE2.1 Identify the capabilities, procedures, and wizards of a graphical presentation program by describing its features.

CE2.2 In practical cases, duly characterized, in which the elaboration and presentation of documentation is required according to standard quality standards:

-Apply the most appropriate format to each type of information for your final presentation.

-Use the most appropriate means of documentation for each case (on the monitor, in the network, slides, animated with computer and projection system, paper, transparency, or other supports).

-Use in an integrated and convenient way: Graphics, texts and other objects, obtaining a correct and appropriate presentation to the nature of the document.

-Effectively use and where required, the capabilities of the graphical presentation computing application: animations, audio, video, others.

-Use the manuals or help available in the application in the resolution of raised issues or doubts.

CE2.3 From sufficiently characterized information, and according to parameters for presentation in digital support provided:

-Insert the information provided in the presentation.

-Animate the various objects in the presentation according to the parameters provided and using, if applicable, the available wizards.

-Temporalize the occurrence of the various items and slides according to the time allocated to each of them using the available wizards.

-Ensure the quality of the presentation by testing and correcting the detected defects and, where appropriate, proposing the elements or parameters for improvement.

-Save presentations in the appropriate formats, preparing them to be easily used, protecting them from unwanted modifications.

Contents

1. Design, organization, and file of presentations.

-The corporate image of a company.

▪ Importance.

▪ Respect for organization style rules.

-Layout of presentations.

▪ Clarity in the information.

▪ Persuasion in the transmission of the idea.

-Evaluating the results.

-Organization and file of presentations.

▪ Confidentiality of information.

-Delivery of the work done.

2. Introduction and general concepts.

-Running the application for presentations.

-Application output for presentations.

-Creating a presentation.

-Recording a presentation.

-Close a presentation.

-Opening a presentation.

-Structure of the screen

-The application views for presentations.

▪ Normal.

▪ Slide Sorter.

▪ Schema.

3. Actions with slides.

-Insert new slide.

-Removing slides.

-Slide mirroring

-Slide sorting.

4. Working with objects.

-Selecting objects.

-Displacement of objects.

-Removing objects.

-Modifying the size of the objects.

-Duplicate objects.

-Relocation of objects.

-Alignment and distribution of objects within the slide.

-Work with texts.

▪ Insertion of text (from the slide, from the layout of the presentation).

▪ Modifying the text format.

-Paragraph format.

▪ Alignment.

▪ Lists numbered.

▪ Bullets.

▪ Styles.

-Tables.

▪ Creating tables.

▪ Operations with rows and columns.

▪ Horizontal and vertical alignment of cells.

-Drawings.

▪ Lines.

▪ Rectangus and squares.

▪ Circles and ellipses.

▪ Autoforms.

▪ Shadows and 3D.

▪ Rules and guides.

-Images.

▪ Predesigned and inserted.

-Graphics.

▪ Creating charts.

-Diagrams.

▪ Creating organizational charts and different chart styles.

-Word Art or artistic text.

-Inserting sounds and movies.

▪ Object format.

▪ Fill in.

▪ Lines.

▪ Shadow or 3D effects.

5. Presentation documentation

-Inserting comments.

-Preparing the speaker notes.

6. Layouts or Presentation Styles

-Using style templates.

-Combination of Colors.

-Slide funds.

-Patterns.

7. Printing slides on different media.

-Configuring the page.

-Headers, feet, and numbering.

-Configuring the different print formats.

-Print options.

8. Slideshow taking into account place and infrastructure.

-Animation of items.

-Slide transition.

-Time Intervals.

-Configuring the presentation.

▪ Presentation with speaker.

▪ Presentation on display.

▪ Custom Presentations.

-Connecting to a projector and configuration.

-Essay of the presentation.

-Projection of the presentation.

Methodological guidelines

For access to the Formative Units 2, 3, 4, and 5 it will be essential to have passed the Formative Unit 1.

The last four training units in the module can be programmed independently.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

MODULE OF NON-EMPLOYMENT PROFESSIONAL PRACTICES IN THE MANAGEMENT OF TAX PROCEDURES

Code:MP0384

Duration: 40 hours

Assessment Capabilities and Criteria

C1: Collaborate in the search and obtain of information of tax transcendence in public and private registers through databases of the Tax Administrations.

CE1.1 Determine the type of information to be handled for searching.

CE1.2 Use the search criteria best suited to the type of information.

CE1.3 Distinguished the databases used by the Tax Administration.

CE1.4 Recognize the record or records where information can be obtained.

C2: Participate in the process of communicating with taxpayers in order to provide them with tax assistance, applying the tax rules and using specific IT applications.

CE2.1 Know the regulations of the Spanish tax system.

CE2.2 Use the appropriate computer application to track the tax procedure.

CE2.3 Handle the different classes of tax documentation.

C3: Collaborate in the performance of administrative management activities derived from the procedures of management, inspection and collection of taxes.

CE3.1 Track and file a tax file.

CE3.2 Use data checking and verification techniques for taxpayer statements and self-reporting.

CE3.3 Know the techniques of checking the obligations of the contributors in the inspector procedure.

CE3.4 Know the different phases of the collection procedure.

CE3.5 Elaborate administrative steps for the embargo.

C4: Participate in the company's work processes, following the rules and instructions set out in the job center.

CE4.1 Behave responsibly in both human relationships and the jobs to be performed.

CE4.2 Respect the procedures and rules of the work center.

CE4.3 Diligently undertake the tasks according to the instructions received, trying to bring them into line with the work rate of the company.

CE4.4 Integrate into the production processes of the job center.

CE4.5 Use the established communication channels.

CE4.6 To respect at all times the measures of risk prevention, occupational health and environmental protection.

Contents

1. Search for information of tax importance through databases of the Tax Administrations

-Determining the type of information to perform the search.

-Using search criteria.

-Using the Tax Administration databases.

2. Communicating with taxpayers in tax assistance

-Use of the Spanish Tax System regulations.

-Operations with computer applications to track the tax procedure.

-Using different classes of tax documentation.

3. Administrative management in the procedures for the management, inspection and collection of taxes

-Preparing a tax file.

-Checking and verifying data from declarations and autoliquidations.

-Tax collection processing processes.

4. Integration and communication in the workplace.

-Responsible behavior in the job center.

-Respect to the procedures and rules of the work center.

-Interpreting and diligently performing the instructions received.

-Recognition of the organization's production process.

-Using the communication channels set in the job center.

-Adequation to the company's work rate.

-Tracking the regulations for risk prevention, occupational health and environmental protection.

IV. PRESCRIPTIONS OF TRAINERS

Training	Required Accreditation	Required Professional Experience in the Scope of the Competition
			With Accreditation	No accrediting
MF01783_3: Obtaining Taxpayer Tax Importance information.	-Licensed, Engineer, or corresponding degree title and other equivalent titles. -Diplomate, Technical Engineer, or corresponding degree title or other equivalent titles.	2 years.	Required Requirement
MF1784_3: Attention to Taxpayer in Tax Administrative Management.	-Licensed, Engineer, or corresponding degree title and other equivalent titles. -Diplomate, Technical Engineer, or corresponding degree title or other equivalent titles.	2 years.	Required Requirement
MF1785_2: Census management, act notification, and tax management document issuance.	-Licensed, Engineer, or corresponding degree title or other equivalent titles. -Diplomate, Technical Engineer or corresponding degree of degree or other equivalent titles. -Senior Technician of the Professional Administration and Management family. -Professional Area Level 3 Professional Certificate Management and Management Family Audit and Management.	2 years.	Required titration requirement
MF1786_3: Administrative management of the taxation application procedures.	-Licensed, Engineer, or the title of corresponding grade and other equivalent titles. -Diplomacy, Technical Engineer or corresponding degree title or other equivalent titles.	2 years.	Required titration requirement
MF1787_3: Administrative management of sanctioning and review procedures.	-Licensed, Engineer, or degree title and other equivalent titles. -Diplomat, Technical Engineer or corresponding degree title or other equivalent titles.	2 years.	Required titration requirement
MF0233_2: Ofimatica.	-Licensed, engineer, architect, or corresponding degree title or other equivalent titles. -Diplomate, technical engineer, technical architect or title corresponding degree or other equivalent qualifications. -Senior Technical of professional management and management and IT and communications families -Certificates of Level 3 professionalism of professional Administration and Management or IT and Communications families.	2 years	4 years

V. MINIMUM REQUIREMENTS FOR SPACES AND FACILITIES AND EQUIPMENT

Forming Space	Surface m2 15 pupils	Surface m2 25 pupils
Classroom	45	60

Forming Space

M1	M2	M3	M4	M5	M6
Classroom	X		X	X	X	X	X

Forming Space
Classroom	-Audiovisual equipment. -PCS installed in network, projection canon, and Internet. -Specialty specific software. -Pizars to write with marker. - Flip-charts. -Classroom material, including teaching material. -Table and chair for trainer. -Messes and chairs for students

It should not be interpreted that the various identified learning spaces should necessarily be differentiated by closure.

The facilities and equipment must comply with the relevant industrial and sanitary sanitary regulations and respond to the universal accessibility and safety measures of the participants.

The number of units to be provided for the utensils, machines and tools specified in the training spaces shall be sufficient for a minimum of 15 students and must be increased, if appropriate, to attend to the top number.

In the event that the training is addressed to persons with disabilities, the adaptations and reasonable adjustments will be made to ensure their participation in equal conditions.

ANNEX II

I. Identification of the certificate of professionalism

Naming: CREATING AND MANAGING MICROENTERPRISES.

Code: ADGD0210

Professional Family: Administration and Management

Professional area: Administration and auditing

Professional qualification level: 3

Professional reference qualification:

ADG544_3. Creation and management of micro-enterprises (RD 558/2011 of 20 April)

Relationship of competency units that configure the certificate of professionalism:

UC1788_3: Plan business initiatives and activities in small businesses or microenterprises.

UC1789_3: Direct and control the daily business activity and resources of small businesses or microenterprises.

UC1790_3: Markup products and services in small businesses or microenterprises.

UC1791_3: Perform administrative and economic-financial management of small businesses or microenterprises.

UC1792_2: Manage job risk prevention in small businesses.

General competition:

Lead small business or micro business initiatives, as well as planning and implementing business area strategies, scheduling activities, managing people, organizing and controlling resources materials, economic and financial operations and developing the marketing and sale of products and services, making use of computer and telematic means, managing with quality criteria and environmental protection, all of this ensuring the prevention of occupational risks and using management services or advising when the complexity of the activity requires it, in order to ensure the achievement of its business objectives and compliance with the current regulations.

Professional Environment:

Professional scope:

Develops its professional activity on its own, either as a self-employed worker or as part of a society, in small businesses or micro-enterprises, undertaking and implementing new business areas in the development of its activities, being able to carry out the functions that the current legislation establishes in the field of occupational risk prevention. It can also carry out its work as an employed person in management and consultancy, carrying out advisory and administrative, financial and labour management functions for small businesses or micro-enterprises.

Productive Sectors:

It is present in all sectors, highlighting its high degree of transectoriality.

Occupations or related jobs:

Microentrepreneurs.

Stand-alone professionals.

Individual or corporate entrepreneurs of micro-enterprises.

Microenterprise managers.

Microenterprise managers.

micro-enterprise administrators.

Microenterprise managers.

Duration of the associated training:520 hours

Relationship of training modules and training units:

MF1788_3: Entrepreneurship planning and initiative in small businesses or microenterprises (120 hours).

-UF1818 Entrepreneurship and business opportunities (40 hours).

-UF1819 Project and viability of the business or microenterprise (40 hours).

-UF1820 Microenterprise marketing and business plan (40 hours).

MF1789_3: Business activity management of small businesses or micro enterprises (90 hours).

MF1790_3: Marketing of products and services in small businesses or microenterprises (90 hours).

MF1791_3: Administrative and economic management of small businesses or microenterprises (120 hours).

-UF1821 Commissioning and financing of small businesses or microenterprises (60 hours).

-UF1822 Accounting, fiscal and labor management of small businesses or micro enterprises (60 hours).

MF1792_2: Managing work risk prevention in small businesses. (60 hours).

MP0385: Non-working professional practice module in the creation and management of microenterprises (40 hours).

II. PROFESSIONAL PROFILE OF THE CERTIFICATE OF PROFESSIONALISM

Competition Unit 1

Denomination: PLAN BUSINESS INITIATIVES AND ACTIVITIES IN SMALL BUSINESSES OR MICROENTERPRISES.

Level: 3

Code: UC1788_3

Professional realizations and realization criteria

RP1: Determine the activities to be undertaken by identifying and valuing different business opportunities, depending on the entrepreneurial capabilities themselves and the relevant information of the environment obtained from different sources of information, and by detecting their risks and opportunities, in order to ensure the viability of small business or micro-enterprises.

CR1.1 Relevant information on different business alternatives-the activity sector and its evolution, commercial information, technical, current regulations, entry barriers, others-is collected using search engines. online information and other secondary sources-published data, reports, other-or primary-direct collection through surveys or interviews.

CR1.2 The analysis of the market supply information-suppliers and companies that compete in the market-is carried out using the data collected and valuing its particularities-prices, delivery times, qualities, payment terms, minimum orders, transportation costs, and others.

CR1.3 The analysis of the customer profile-personal characteristics, purchasing habits, income level, others-is carried out by applying segmentation techniques that allow their characterization and using the available means -direct observation, surveys, publications, reports, others.

CR1.4 Uncovered needs, innovative activities, new market niches and other business opportunities are identified from the analysis of the environment, using systematized or based on observation instruments own experience in the sector or activity.

CR1.5 The different business possibilities are compared by analyzing the competitive advantages and the added value of each of them, ranking the different options and identifying the critical factors of success and failure in function of the collected information and the analyses performed -SWOT analysis or others-.

CR1.6 The optimal size of the small business-expected turnover, target market share, geographic scope and population segment-is estimated from the information analyzed, from the expectations of growth and from the time of product/service life.

CR1.7 Specific rules and procedures related to the business sector are interpreted by requesting information from the relevant public authorities or, where appropriate, using advisory services. external.

CR1.8 The entrepreneurial profile is self-evaluating by linking it to the possible business ideas and using the means and resources available-portals, guides and tools of entrepreneurs and services of public orientation and private-.

CR1.9 The lines of action in relation to weaknesses and weaknesses identified in the self-assessment of the entrepreneur-training actions, external advice, the search for specialized information and others-are planned priorities based on factors such as the cost, duration and extent of such actions, among others.

RP2: Plan the marketing strategy of the small business or micro-enterprise by defining the marketing-mix variables for market positioning.

CR2.1 The identity or corporate image of the small business is determined by defining the logo-icon, color palette, visual organization-and its supporting elements-presentation cards, clothing, commercial documentation, other-based on the available budget, the business idea to be undertaken, the market segment and the product/service characteristics to be offered.

CR2.2 The products/services to be offered are determined by delimiting the characteristics of the business lines-depth and amplitude-, detailing their commercial and technical attributes-design, qualities, sizes, composition, others- as well as, where appropriate, adapting it to the new needs and requirements of the market and differentiating it from competition.

CR2.3 The product and/or services pricing policy is fixed and reviewed, analyzing the available commercial information and taking into account the costs, the competition prices, the profit margin the life cycle of the product, market trend and current regulations.

CR2.4 Strategic communication actions-advertising, promotional campaigns, merchandising actions, others-are planned by analyzing the most significant variables, such as cost, impact, customer profile, time of the life of the product/service, among others.

CR2.5 Product/service distribution channels-direct selling, selling, Internet, others-are chosen based on product/service characteristics, distribution cost, broker types, and optimization time and costs for each.

CR2.6 Customer loyalty strategies are established and reviewed taking into account the characteristics of the actual customers and market circumstances.

CR2.7 The marketing strategy adjustment measures are decided from the monitoring of the control indicators, using tools such as the integral control frame, and deviations or inefficiencies. detected in the development of the activity.

RP3: Plan the organization of business activity identifying needs, determining resources and establishing control mechanisms to achieve an efficient and permanent operation of small business or microenterprise.

CR3.1 The processes-internal and external-of the small business are defined by identifying the subprocesses, and/or tasks that are required according to the estimated dimension and the characteristics of the activity to be developed.

CR3.2 The human resources required, as well as the professional and personal profiles required, are determined from the defined processes, taking into account their cost and current regulations.

CR3.3 The quantity and quality of the necessary material and technological resources are determined from the defined processes and taking into account their cost.

CR3.4 The functions, responsibilities and tasks necessary for the development of the processes of the activity are assigned to the job positions from the required profiles and according to optimization criteria.

CR3.5 The location of the business-physical or telematics-and their design are decided in their case, based on factors such as the characteristics of the sector, the type of product/service to offer, costs to assume, proximity of sources of provisioning, useful infrastructure, among others.

CR3.6 The selection of the premises or facilities is made from the consideration of different alternatives and by comparing the advantages, disadvantages, costs of each of them and the type of products to be manufactured or services to be provided.

CR3.7 The acquisition mode of material and technological resources is decided on the basis of the available options-purchase of first or second hand, lease, leasing or other-of the financial capacity of the small business and based on established selection criteria-price, quality, transport, delivery time, added services, others.

CR3.8 The outsourcing of processes, phases, activities and services-management, consultancy, among others-is decided according to the degree of difficulty of the tasks to be performed, the volume of the business and the cost to assume, other.

CR3.9 The most convenient legal form for the business is selected by comparing the characteristics of each one according to the information obtained and the strategy and characteristics of the business, documenting said information in the formal legal plan.

CR3.10 Activity tracking is planned by identifying critical areas to control, basic control indicators, those responsible, and using tools such as the integral dashboard.

CR3.11 Organization planning adjustment measures are decided upon monitoring of the control indicators and deviations or inefficiencies detected in the development of the activity.

RP4: Confect the financial statements by quantifying the resources and costs of the activity of the small business or micro-enterprise, using specific office applications, in order to develop the economic plan financial.

CR4.1 The elements with economic significance-sales forecast, cost of resources, among others-identified in the analysis of the environment and the marketing and organizational strategy, are quantified by the expression of their monetary value using spreadsheets that allow for further analysis.

CR4.2 The investment budget is made by valuing the necessary fixed assets-machinery, facilities, furniture, vehicles, among others-for the development of the activity and in accordance with the policy of depreciation of those assets.

CR4.3 Operations budget is made by calculating expected sales, personnel costs, provisioning costs, production costs, and other overhead costs.

CR4.4 The financial budget is drawn up taking into account the financing needs of the business, the characteristics and conditions of the own resources and others, and quantifying the annual financial cost of the modalities of financing.

CR4.5 Budgets are made using spreadsheets or other specific office applications.

CR4.6 Public or private grants are identified and selected according to the requirements and financial needs of the small business.

CR4.7 Pre-viewing financial statements-balance sheet, income statement, cash status, among others-are made using spreadsheets or other specific office applications, depending on the budget prepared and according to different possible economic scenarios-pessimistic, neutral and optimistic-.

RP5: Evaluate the economic and financial viability of the activity periodically, based on the information of the financial statements-pre-visionals and real-and using specific office applications, in order to guarantee the profitability and survival of small businesses.

CR5.1 The analysis of the pre-visionary and actual financial documents produced is carried out periodically, using the appropriate indicators-solvency ratios, liquidity, profitability, rotation, other-through sheets specific office calculation or applications.

CR5.2 The deadlock or profitability threshold is calculated by valuing the expected sales revenue and the -fixed and variable-forecast costs through the information collected in the related financial statements.

CR5.3 The profitability of different investment projects-from start or activity development-are compared according to investment selection criteria such as net present value and internal rate of return using sheets specific office calculations or applications, in order to determine which projects are to be undertaken.

CR5.4 The adjustment measures of the economic and financial plan and of the budgets that make it up are decided on the basis of the analysis of the economic and financial documents and the calculated indicators.

RP6: Integrate the analyzed and planned elements into the documented business plan, defining the precise actions for their disclosure, presentation, and fulfillment to third parties.

CR6.1 The business plan is configured from the analyzed and planned items: the identified business opportunity, the marketing strategy, the organization of the activity schedule, the analysis economic-financial, synthesizing and drafting written decisions in a formal document that allows them to be presented to third parties and follow-up of the planned planning.

CR6.2 Graphic presentations of business plan presentation support are developed using office-based applications and from the information contained in the plan.

CR6.3 The network of relations with third parties is established by contacting public or private institutions, financial institutions, associations, chambers of commerce or others, gathering experiences that promote empowerment enterprising.

CR6.4 The actions of presentation, dissemination and communication of the business plan to third parties-public bodies, financial institutions, chambers of commerce, among others-are planned to set deadlines, procedure and concertation interviews for the start-up of the activity.

Professional Context

Production media

Office equipment-computer terminals, laptops, printer, scanner, fax, photocopier, fixed and mobile telephone equipment, others. Internet. Email. Conventional and electronic file of the documentation. Office material. Press. Specialist journals. Specialist technical reports from consultants, organisations/companies in the sector. Online information seekers. Self-assessment questionnaires from the enterprising/a and psychological. General office applications: word processor, spreadsheet, others. Specific office applications for the production of budgets, the calculation of ratios and the analysis of investments. Integral Mandos and other management control specific table software.

Products and results

Industry information, competition information, intermediaries and suppliers, obtained and analyzed. Business idea decided. Profile of the customer and of the defined competence. Estimation of the optimal dimension of the business. Self-assessment of the entrepreneur, performed. Corporate image, logos and media elements, designed. Products/services to be offered, determined. Fixing the price policy. Planning of strategic communication actions. Choice of distribution channels. Identification of the processes of the small business. Determination of human and material resources. Business location, decided. Plan for the maintenance, conservation and replenishment of material and technological resources. Selected legal form. Formal legal plan, established. Outsourcing of processes, phases, activities and services, decided. Organisation of the monitoring of the activity. Investment Budget, established. Budget of operations, prepared. Forecast of sales, personnel costs, supplies, production and general expenses, calculated. Financial budget, established. Pre-visionary financial statements, prepared. Financial documents, analysed. Economic, financial and turnover ratios, calculated. Profitability of the investment projects, estimated. Business plan.

Information used or generated

Entrepreneur Self-Assessment Report. SWOT analysis. Reports on the environment, industry, competition, suppliers and customers. INE reports. Published data from the sector. Information obtained from financial institutions and public bodies. Data protection regulations. Reports from agencies supporting the management of business creation. List of advisory companies in the creation of companies and outsourcing of services. Reports of economic and financial viability. Information on legal forms of companies. Comparative tables of legal forms. Information from public bodies on the procedures to be followed in the implementation and modification of the business business. Commercial law.

Competition Unit 2

Denomination: DIRECT AND CONTROL THE DAILY BUSINESS ACTIVITY AND RESOURCES OF SMALL BUSINESSES OR MICROENTERPRISES.

Level: 3

Code: UC1789_3

Professional realizations and realization criteria

RP1: Manage the acquisition or lease of fixed assets-frozen-based on the business plan and budget available for the development of the activity.

CR1.1 The acquisition of fixed assets-material or technological-foreseen in the investment budget is done by selecting the most advantageous supplier and offering, delimiting the conditions of purchase-cost, quality, form of payment, time and conditions of delivery, services added, other-, and using negotiation techniques.

CR1.2 The fixed asset leases provided for in the planning of the organization are processed by selecting the most advantageous lease and offering, and specifying the conditions agreed in the contract according to the rules in effect.

CR1.3 Decisions on the renewal of fixed assets are taken on the basis of the planned depreciation policy, market developments and technological innovations.

CR1.4 Documents relating to the purchase or lease of fixed assets-purchase, lease, insurance, invoices, other-are checked and/or registered using, where applicable, office applications specific, and verifying their accuracy and suitability.

RP2: Address the daily activity of small business or micro-enterprise from business planning, scheduling actions, allocating resources, and controlling processes to optimize results.

CR2.1 The processes, activities and tasks of the production process or service delivery of the small business are programmed, through the completion of a calendar, according to factors such as the forecast of sales, order orders received, contracts signed with clients, among others.

CR2.2 Resources-materials and humans-and tasks are assigned based on needs and availabilities, so that processes are optimized and met with agreed conditions.

CR2.3 The monitoring of the control indicators established in the business planning related to the scheduling of the activity and results is performed periodically, depending on the nature of the activity of the production or service delivery, and detecting deviations and inefficiencies.

CR2.4 The causes of the incidences and deviations detected in the processes of the activity are analyzed by assessing different adjustment measures or corrective actions and their possible effects.

CR2.5 Adjustment measures or corrective actions are decided by modifying, where applicable, the business activity planning.

RP3: Manage people in small businesses or microenterprises, establishing a policy of communication, motivation, teamwork and training, with guidance to results, in order to promote their involvement and to ensure the achievement of the objectives defined in the business plan.

CR3.1 The policy of motivation is established and applied on the basis of objective, fair and transparent criteria, based on proven techniques and measures such as: recognition of work and effort, sharing of information, to involve the team in the successes, transparent personal communication and confidence building, definition of incentives of a different nature or others, encouraging the professional development of the operators.

CR3.2 Communication policy with people is defined and implemented using specific strategies to create and maintain a collaborative working climate, based on clear and objective standards.

CR3.3 Communication procedures are established and applied from the type and operation of communication circuits in the formal and informal manner: internal or external communication, delivery and reception conditions jobs, communicating with clients, or others.

CR3.4 The teamwork, if any, is promoted by defining the precise strategies, according to specific guidelines of proven effectiveness such as: defining team objectives and communicating them, assessing the contributions individual, analyse and identify individual needs, define the tactic to pool and achieve a common goal, maintain respect for differences, share information, team and individual responsibilities, progress and achievements, among others.

CR3.5 The employment relationship with workers is established by following specific guidelines to create a cordial working climate, based on trust, mutual respect, anticipating and acting in previous phases in order to avoid conflicts, application of an empathetic and effective communication model, concreting the characteristics of the organization-management style, rules, procedures, internal control, others-by the means or channels of communication defined and available.

CR3.6 The functions and autonomy of each work position are delegated to the person previously assigned, indicating, with criteria of clarity, transparency and rigor the functions and responsibilities inherent in the position.

CR3.7 Work instructions or other communications with persons are established and transmitted through established procedures, indicating the relevant aspects to be taken into account with criteria of clarity, transparency and rigor, checking at all times that the communication has been understood without equivocation, through different strategies such as questions, clarifications, examples or others.

CR3.8 Individual monitoring of persons is carried out by establishing and applying precise indicators and assessment objectives that allow the effectiveness and assessment of their skills to be established with full impartiality production and results at work.

CR3.9 People's training needs are detected individually from different means such as observation, evaluation of their work, the initiative of the worker themselves, and are met by means of such as training in the post itself, proposing actions and training resources offered by entities such as professional associations, public administrations or others.

CR3.10 The determination of adjustment or corrective measures and their effects is carried out through the defined indicators, detecting and analyzing the incidences, dysfunctions and their causes.

RP4: Manage and control the procurement and provisioning of raw materials and other materials to execute the production and/or service delivery processes, according to the programmed activities and the expected needs.

CR4.1 The supply needs of raw materials and/or other materials are determined according to the consumption of inputs provided for in the programming of activities and taking into account the possible variations of the demand.

CR4.2 The vendor offerings for each product are requested based on the needs set in the provisioning program, using the available media.

CR4.3 The acquisition of the materials and/or products is done by selecting the most advantageous supplier and offering, delimiting the conditions of purchase-price, quality, transport, delivery time, added services, others-, and using negotiation techniques.

CR4.4 Documents relating to the purchase and/or supplies of material resources-contract, order orders, invoices, albarans, others-are made, checked and/or recorded using, if applicable, office applications specific.

CR4.5 The incidences detected in the procurement process-errors in quantities, prices or other-are communicated, where appropriate, to the one who corresponds-suppliers, responsible for warehouse, others-in a clear, concise and diligent manner, selecting the most appropriate means to your profile-orally, fax, e-mail-and using a conciliatory language.

CR4.6 The monitoring of established control indicators, relating to the supply of material resources, is carried out periodically, as set out in the planning, with tools such as the control panel integral, detecting deviations and inefficiencies.

CR4.7 The causes of the incidences and deviations detected in the procurement processes are analyzed by assessing different adjustment measures or corrective actions and their possible effects.

CR4.8 Adjustment measures or corrective actions are decided by adjusting the provisioning program, selecting new materials or suppliers, and/or modifying, where applicable, the planning of the activity.

RP5: Manage and control the storage of materials and products, according to criteria of optimization of resources and spaces, to ensure the responsiveness of the activity of the small business or microenterprise.

CR5.1 The materials and products received in storage are verified as to their quality and quantity to check the suitability and conformity with the requested and the corresponding documentation -albarans, delivery notes-.

CR5.2 The storage of goods is organized according to the characteristics of the stocks-grade of wear, quality, economic value, others-of the warehouse space and the cost of logistics.

CR5.3 The minimum security stock is determined based on the means of provisioning, production, and sale, and of the established production schedule.

CR5.4 The warehouse inventory is performed periodically by recording, in the warehouse chips, the inputs and outputs of goods, using office-based stocks, to check stocks and to detect deviations, mermas, theft, or other incidents.

CR5.5 The monitoring of established control indicators, relating to the storage of materials and products, is carried out on a regular basis, with tools such as the integral control frame, and detecting deviations and inefficiencies.

CR5.6 The causes of the incidences and deviations detected in the storage processes are analyzed by assessing different adjustment measures or corrective actions and their possible effects.

CR5.7 Adjustment measures or corrective actions are decided by adjusting, where appropriate, the organization of the warehouse, the minimum stock of security, and the carrying out of inventories.

RP6: Manage the recruitment of staff and employees or external services in compliance with current labour and market regulations, using external advice where the complexity requires, in order to improve the competitiveness of small business or micro-enterprises.

CR6.1 External staff and partners are selected according to the needs identified using selection instruments-interviews, questionnaires, tests, among others-of aptitude, or through organizations specialized in HR selection.

CR6.2 The types of labour or market contracts are determined on the basis of the planned or available budget and the tax advantages of each of them, using, where appropriate, external advice when the complexity is requires.

CR6.3 The conditions of the employment or commercial relationship-remuneration policy, permits, holidays, among others-with the staff or external partners-commercial agents, distributors and others-are determined according to the rules in force and using negotiation techniques.

CR6.4 The services or processes to externalize decided in the business planning are contracted by selecting the most advantageous supplier and offer, delimiting the contract terms-price, quality, conditions and deadlines delivery, others-and using negotiation techniques.

RP7: Establishing quality and/or environmental management systems in small businesses or micro-enterprises, implementing and controlling the necessary action procedures, using specific office applications, and requesting, when the difficulty requires, the collaboration of external counsel, to improve the competitiveness of the small business.

CR7.1 The standards, models and regulations that support quality and/or environmental management systems are identified according to the size and sector of activity, interpreting the established specifications and guidelines, using external advice when the complexity requires it.

CR7.2 Working procedures-general and specific-, technical instructions and responsibilities related to the development of the activities, are defined in a documented way, according to the characteristics of the small business and according to the standards of quality and/or environmental management systems.

CR7.3 The internal quality and/or environmental management protocols are implemented from the rules of management systems, spreading them within the organization with the inclusion of managers, dates, expected results and monitoring plan.

CR7.4 The technical documentation associated with the products and/or services, is made-using word processors, if any-, classifies, archives and keeps up to date in order to comply with the quality requirements set.

CR7.5 Documents that affect quality and define protocols for third parties-customers, suppliers, public administrations, and others-are made-using word processors, if any-they classify, archive and keep updated to meet the established quality requirements.

CR7.6 The reliability of the equipment, installations, systems and processes used is regularly checked according to the standards and technical instructions established by the organisation for the verification of good performance and maintenance of the same.

CR7.7 The execution of the procedures is periodically reviewed through tools such as the integral controls table, questionnaires, records relating to each process or direct observation, using the indicators established in the system and detecting, if applicable, non-conformities.

CR7.8 The detected non-conformities are corrected by adopting the necessary measures-preventive methods, training plans or others-and, where appropriate, reviewing the policy and quality objectives of the small business, by virtue of the continuous improvement principle.

CR7.9 Internal quality and environmental audits are carried out using external advice when the complexity requires it, in compliance with the instructions, plans and procedures established in the system, to provide data and/or report on the situation in processes and/or services.

Professional Context

Production media

Office equipment-computer terminals, laptops, printer, scanner, fax, photocopier, fixed and mobile telephone equipment, others. Office material. Networks. Internet. Intranet. Email. Physical and electronic file of the documentation. General office applications: databases, word processing, spreadsheet, others. Specific office, warehouse and personnel management applications. Integral Mandos and other management control specific table software.

Products and results

Acquisition or lease of fixed assets-frozen-realized. Administrative documentation for the purchase or lease of fixed assets. Scheduling and scheduling of processes, activities and tasks. Definition and implementation of policy and strategies for people management. Allocation of resources-human and material-and tasks. Evaluation of the work performed. Training needs of staff, detected. Monitoring of the programme and schedule of activities. Supply needs of raw materials and other materials, as determined. Provisioning program per provider. Offers to suppliers, requested and selected. Acquisition of raw materials and other materials. Administrative documentation for the purchase and/or supply of raw materials and other materials. Reception of materials and products in storage, verified. Minimum safety stock. Warehouse inventory. Staff and external partners to contract, selected. Types of employment or commercial contracts, determined. Incidents, deviations and inefficiencies in the development of activity, supply and storage, detected. Internal quality and environmental management protocols, implemented. Documentation relating to quality and environmental management, made up, classified, archived and updated. Non-conformities, detected.

Information used or generated

Investment budget. Policy of depreciation of fixed assets. Production programme. Negotiation techniques with suppliers. Supplier merchandise supply or supply budgets. Protocols for negotiation and communication. Manuals of communication techniques. Warehouse tabs. Labour law. Workers ' data. Agreed working conditions. External advisory reports. Data protection regulations. Information on job profile description. Report on the training needs of staff. Personnel selection procedure manuals. List of companies for the selection of human resources. Information on training resources. Provisioning management control indicators defined in the CMI. Storage process management control indicators defined in the CMI. Human resource management control indicators defined in the CMI. Standards for Quality and Environmental Management Systems. Queries on different certifying entities.

Competition Unit 3

Denomination: MARKETING PRODUCTS AND SERVICES IN SMALL BUSINESSES OR MICROENTERPRISES.

Level: 3

Code: UC1790_3

Professional realizations and realization criteria

RP1: Organize the actions required for the sale of products and services based on the business and marketing strategy defined in the business planning, to optimize the available resources.

CR1.1 Sales objectives are defined by defining deadlines and quantities, based on the defined marketing strategy, sales forecast and evolution, past exercise trading information, and expectations and market circumstances.

CR1.2 Potential customer data, as well as wholesale and retail distributors of the product and/or service are obtained by using information sources-direct contacts, fairs, censuses or other-and by registering them in their case in office office applications.

CR1.3 The client portfolio is built and updated from the data of the leads obtained using customer relationship management (CRM) applications.

CR1.4 The scheduling and scheduling of customer visits is performed based on the number of clients, location and budget, organizing the business, distributors, or other contributors.

CR1.5 The sales argumentation of the products and/or services is performed according to its characteristics, advantages, uses, among others, documenting it if necessary and detailing specifications according to different types of customers, situations and sales channels.

RP2: Conduct the dissemination and promotion of the products/services of the small business or micro-enterprise, using marketing techniques to promote and increase sales and customer loyalty.

CR2.1 The actions to promote the products and services of the small business are carried out from the marketing strategy, and taking into account the possibilities of the information technologies, the target audience direct, means of communication, impact and effectiveness of the same as well as the usual uses in the sector.

CR2.2 Simple promotion and dissemination supports-promotional brochures, posters, web pages, banners or others-are prepared considering the objectives, identity and corporate image, product and business information, using appropriate office and brochure editing applications.

CR2.3 Contact and customer relationships, real and potential is established and maintained by applying conventional direct marketing techniques-personal visits, buzoneo, among others-or telematics-online forms, sms, emails, among others-taking into account the image, commercial strategy of loyalty and available budget.

CR2.4 The relationships with the marketing channel are managed by contacting directly-conventional or telematic-and reporting those promotions, merchandising at the point of sale and the characteristics of the products and services that are marketed in such a way as to maintain a smooth and beneficial relationship for both.

RP3: Perform the sale and after-sales of products and/or services, attending and negotiating with clients-personally or telematically-based on their profile, for the achievement of sales, satisfaction and loyalty objectives of the clients.

CR3.1 Customer care-personal, telephone, or telematics-is performed by applying specific treatment formulas based on the communication channel.

CR3.2 Customer needs are identified according to their profile, applying active listening techniques, through interviews, or through telematic means-e-mail, Web pages-, introducing, if necessary, the resulting information in client relationship management applications.

CR3.3 The offering of the products and services marketed by the small business is adapted to the customer, by conventional or telematic means, from the sales argumentation and demonstrations of the product or service.

CR3.4 The conditions of sale-budget, delivery times, payment method, others-are agreed with the customer taking into account their particular characteristics, the ability to attend the order according to the requirements of the client and small business characteristics.

CR3.5 The sale of products and/or services is carried out by applying the techniques of selling and refuting objections adapted to the customer's profile and respecting the current regulations.

CR3.6 In case of a remote order (for sale by catalog, virtual store, Internet, mobile, interactive television or others) the customer is assisted during the completion phase of the order form.

CR3.7 The after-sales service-warranty, repairs, spare parts, claims resolution, others-is done by taking care of the customer's needs and needs with diligence and carrying out the necessary steps.

RP4: Manage the documentation associated with the business process of the small business or micro-enterprise using specific office applications to ensure the efficiency and agreement of data, form and deadlines.

CR4.1 The documents relating to the sale-contract of sale of products or services, order, invoice, albaran, tickets, receipts, others-are elaborated and recorded, either manually or through office applications In accordance with the agreed conditions of sale-prices, discounts, VAT, forms of payment, delivery terms, deadlines, among others-complying with the current regulations.

CR4.2 The documentation of the commercial process -albarans, invoices issued, others-is verified verifying its accuracy, completeness and adequacy to the agreements reached with the clients in the sales contracts or orders of order.

CR4.3 The incidences detected in the commercial process-errors in quantities, prices, or other-are communicated, where appropriate, to whom it corresponds-customers, distributors, traders or others-in a clear, concise and diligent manner, selecting the most appropriate means to your profile-presentially, orally, fax, e-mail-and using a conciliatory language.

CR4.4 The documents used are archived, conventionally or informally, and according to the security and confidentiality criteria of the information in accordance with current regulations.

RP5: Control sales operations by resolving customers ' unforeseen, complaints, and complaints to ensure the quality of the marketing process.

CR5.1 The attention of the complaints and complaints submitted by the client, is carried out by applying techniques of conflict resolution and communicating the decision adopted respecting the current regulations in the field of protection data.

CR5.2 The level of customer satisfaction is assessed through direct contact, surveys and/or periodic questionnaires, using customer communication systems-face-to-face visits, postal correspondence, Internet, others-.

CR5.3 The effectiveness of marketing and sales management is evaluated by comparing the intended sales objectives with the actual sales made.

CR5.4 Sales plan improvement measures, promotion and marketing actions are defined from the monitoring of trade control indicators and the analysis of complaints and complaints, adjusting, in their Case the marketing and marketing strategy.

Professional Context

Production media

Office equipment-computer terminals, laptops, printer, scanner, fax, photocopier, fixed and mobile telephone equipment, others. Office material. Networks. Internet. Intranet. Email. Online information seekers. Physical and electronic file of the documentation. General office applications: databases, word processing, spreadsheet, others. Office-specific applications for commercial management. Purchase and sale documents. Office-based applications for customer relationship (CRM). Customer satisfaction surveys, consumers. Integral Command Box.

Products and results

Sales goals, concretized. Data from potential customers, wholesalers, retailers, distributors, obtained and registered. Portfolio of clients. Programming and calendar of visits to clients. Sales argumentation. Promotion and dissemination actions, carried out. Customer needs, identified. Conditions of sale, agreed. Sale of products and services, carried out. After-sales service, done. Administrative documentation of the business process. Resolution of complaints and complaints from the clientele. Level of customer satisfaction, assessed. Effectiveness of marketing and sales management, assessed. Measures to improve the sales plan, promotional and marketing actions.

Information used or generated

Small business marketing and marketing strategy. Information from potential customers, wholesalers, retailers, distributors in the sector. Corporate image of the small business. Direct marketing techniques. Strategy for the loyalty of the small business. Budget available for marketing actions. External advisory reports on commercial dissemination mechanisms and costs. List of companies specializing in communication actions. Deontological code of the commercial agent. Code of good business practice. Requests for customer information. Complaints made by customers. Questionnaires and customer satisfaction surveys. Manuals for standard commercial recruitment procedures. Protocols for negotiation and communication. Manuals of communication techniques. Current legislation on data protection. Sales and sales management control indicators defined in the CMI.

Competition Unit 4

Denomination: PERFORM THE ADMINISTRATIVE AND ECONOMIC-FINANCIAL MANAGEMENT OF SMALL BUSINESSES.

Level: 3

Code: UC7033_3

Professional realizations and realization criteria

RP1: Carry out the necessary formalities to undertake or develop small businesses or micro-enterprises, respecting the current regulations, depending on the legal form selected and using the external services or services -public or private-when the complexity requires it.

CR1.1 The procedures to be followed in the processes of incorporation and implementation of the business are made before the competent administration, depending on the type of small business and its activity, completing the required documents.

CR1.2 Administrative formalities due to changes in the relevant business circumstances-modification of the social object, change of legal personality, modification of capital, change of name, etc. to the competent authorities, completing the relevant documentation.

CR1.3 The registration of the trade name, the distinctive signs of the small business-logos, anagrams or others-patents and trademarks are processed, if appropriate, in the competent body, providing the required documentation in time and form.

CR1.4 The accounting, tax and labour obligations associated with the beginning or the variation of the relevant circumstances of the activity are performed with the competent administration by conventional or telematic, providing the relevant documentation in time and form.

CR1.5 Insurance policies for the exercise and development of the activity are selected and contracted according to the necessary coverage according to the circumstances, risks, contingencies and legal requirements of the activity. specific to the small business.

CR1.6 Copies of all used documents are archived either in a conventional or computerised form, respecting the legal criteria and time limits for custody, security and confidentiality.

RP2: Manage to obtain the necessary financial resources-own funds, loans, loans, debt deferrals, and others-negotiating the conditions and selecting the most appropriate product to meet the needs organization's financials.

CR2.1 Planned public or private grants and subsidies are requested by submitting the required documentation in time and form to the body or entity concerned.

CR2.2 The product of foreign financing appropriate to the needs of the activity-loans, microcredit, participative loans, others-is selected from the financial planning and the level of risk, once analyzed the available and up-to-date information on the different products and the required requirements and guarantees.

CR2.3 Credit, effect discounts and other banking services are obtained by negotiating the best market conditions, meeting the requirements and procedures required of the selected financial institution.

CR2.4 Preferred payment terms to suppliers, deferrals, discounts or other non-cash compensation are negotiated with suppliers by selecting the appropriate strategy based on the margins of action established by the small business and the characteristics of the suppliers.

RP3: Manage and control the collection and payment of the activity by processing the necessary documents to ensure that the cash flows are effected in the agreed/expected form and time.

CR3.1 The collection and payment schedule is established in accordance with the assumed obligations and the expected collection rights.

CR3.2 Documents and means of collection and payment-conventional and/or telematic-are formalized and processed by processing the necessary data, through integrated packages of management or specific office applications in their case, complying with the agreed requirements, form and deadlines with customers, suppliers, financial institutions or others.

CR3.3 Payment and payment transactions-through bank, cash, telematically or other means-are reviewed periodically by checking the accuracy of the data, maturities and amounts, supporting documents, conditions, time limits agreed and other relevant data.

CR3.4 The incidents in the bank notes and statements-valuation dates, amounts, other-detected are communicated to the interested entity through the available means of communication, managing their solution.

CR3.5 Client-expired defaults or debts are either formally or telematically claimed and periodic follow-up of their recovery.

CR3.6 The collection insurance is decided based on the cost of the charge, the legal guarantees offered and the level of customer risk.

CR3.7 The availability of liquidity is checked periodically-weekly, monthly or quarterly-based on the expected cash flows in the collection and payment schedule, using tools such as spreadsheets, in order to detect deficits or excess cash flow.

CR3.8 Cash adjustment measures-management of points, credit policies, other measures-are established on the basis of the detected cash deficits or excess, the nature of the deviations, and taking into account the costs of the available financial and banking products.

RP4: Perform the administrative management of accounting, tax and labour obligations of a small business or micro-enterprise through specific office applications, using external advice or services when complexity requires it.

CR4.1 The documentation needed to account is prepared, if any, by identifying the supporting documents for the economic transactions.

CR4.2 The accounting record of operations is performed, if any, through integrated management packages, using, where appropriate, external services when the complexity requires it.

CR4.3 Annual accounts are prepared from the accounting information recorded and in accordance with current regulations, through integrated management packages, using, if applicable, external services when the complexity is requires.

CR4.4 The business registration and deposit, as the case may be, of the accounting books and the annual accounts is carried out in accordance with the legally established procedures and deadlines.

CR4.5 The administrative documentation of a work character-parts of the alta/low/variation of data, contracts of employment, payroll, newsletters to social security-are completed and processed through conventional means and/or telematics, using specific office applications, using, where appropriate, external services where the complexity so requires.

CR4.6 The settlement of VAT, IRPF, IS and other payments are formalized through conventional and/or telematic means, using specific office-based applications, complying with established legal deadlines and requirements and using external services when the complexity requires it.

CR4.7 The compliance, in time and form, of the tax obligations of the small business is checked through the control of the documents-declarations, settlements and supporting documents-verifying the correctness of the data and the execution of the payment or return request, using, where appropriate, external services where the complexity so requires.

CR4.8 The documentation elaborated and processed, of a commercial, accounting, fiscal and labor character, is archived and preserved respecting the criteria and legal deadlines of custody, security and confidentiality.

Professional Context

Production media

Office equipment-computer terminals, laptops, printer, scanner, fax, photocopier, fixed and mobile telephone equipment, others. Office material. Networks. Internet. Intranet. Email. Online information seekers. Physical and electronic file of the documentation. Forms of payment and collection documents. Physical and telematic contracts for financial products. Financial calculation programmes. Office-based office management applications. Collection and payment management software. Official grant forms. Office and tax management office applications. Integrated management packages.

Products and results

Administrative procedures for the establishment and implementation of the small business. Administrative formalities due to changes in the relevant circumstances of the small business. Patents, trademarks and registered trade names. Selected insurance policies. Subsidies and public subsidies requested. Selected and negotiated foreign financing products. Negotiation of preferential payment terms with suppliers. Collection and payment schedule. Selected, formalized and revised collection and payment documents. Claims for defaults or due to debts to clients. Insurance of charges, decided. Availability of periodic, proven liquidity. Cash adjustment measures. Accounting records of transactions. Annual accounts. Administrative documentation of a work character, completed and processed. Settlement of payment of taxes, processed and verified.

Information used or generated

Business Legislation. Information on payment and collection conditions with customers, suppliers and banks. Insurance policy contracts. Regulations applicable to the granting of subsidies and public and/or private subsidies. Calculation of costs of foreign financing. Risk reports on the products of foreign financing. Updated information on financial products on the market. Information on companies engaged in the insurance of collections. Calculation of charges for insurance charges. Conditions for renegotiation of defaults. Reports on the state of the treasury. Bank statements. Book accounting of banks. Cash register. Reports from businesses of economic and financial advice. Treasury budget. Treasury needs. Tax and tax legislation. Fiscal calendar. General SME and/or Sector Accounting Plan. Documents to be counted.

Competition Unit 5

Denomination: MANAGE THE PREVENTION OF WORK RISKS IN SMALL BUSINESSES.

Level: 2

Code: UC7034_2

Professional realizations and realization criteria

RP1: Perform general and specific risk assessments in small businesses, qualifying them according to their severity according to objective valuation procedures, using foreign prevention services when the regulations are require, for the adoption of preventive measures.

CR1.1 The occupational risks-determination of the hazardous elements and the identification of the workers exposed to them-are identified in a documented way and based on the information on the organisation of the small business, characteristics and complexity of the jobs, the substances or raw materials used, the work equipment and the conditioning of the workplaces.

CR1.2 Workers ' information and proposals regarding the identification of risks and the application of preventive activity is obtained by holding meetings, talks, surveys and others.

CR1.3 The risks identified are evaluated based on objective criteria of assessment, estimating the probability of occurrence and the potential severity of the damage, and establishing their level of tolerance.

CR1.4 The assessment of occupational risks is updated when the working conditions are changed or when the health damage has occurred, documenting the new risks and their assessment according to objective criteria.

CR1.5 Preventive measures are defined based on the risks assessed, the legal requirements and the characteristics of the small business.

CR1.6 The preventive measures concerning the performance of potentially dangerous activities and the serious and imminent risks identified are defined on the basis of the problems or incidents identified in the risk assessment, the information provided by the workers and in accordance with the rules in force.

CR1.7 The corrective measures of the serious and imminent risks identified are defined from the assessment carried out, establishing a procedure and timetable for implementation and in accordance with the current regulations.

CR1.8 Information regarding accidents and/or incidents-events, equipment and their status, persons involved, possible causes, among others-is collected in a documented manner and, if necessary, the part of the accidents.

RP2: Plan and manage preventive activity in small businesses based on an assessment of the risks to the safety and health of workers, and through the definition of implementation strategies, implementation and control of a plan for the prevention of occupational risks, in order to eliminate, control or reduce risks.

CR2.1 The occupational risk prevention plan is documented by collecting the elements required by the applicable regulations-policy, objectives and goals in preventive matters; the organization of prevention in the company; among others- and using external advice or services when the complexity requires it.

CR2.2 The human and material resources necessary for the implementation of the decided preventive measures, as well as the allocation of the economic resources, are determined from the risk assessment carried out and the identified needs for prevention in the small business.

CR2.3 The development of preventive activity is programmed by establishing the phases and priorities of their development based on the magnitude of the risks identified and the number of workers exposed to them.

CR2.4 The implementation of the risk prevention plan identified in the assessment is regularly checked, using instruments, such as control lists, for the direct observation of the implementation of the prevention by workers and the use of means and prevention equipment established in the plan.

CR2.5 Compliance with preventive activities, in the case of service delivery, handling of hazardous products or processes, is presentially controlled using specific monitoring instruments direct.

CR2.6 Individual protection equipment is proven to be in correct conditions of use, which are appropriate to the activity developed and which are properly signposted, according to the preventive measures set.

CR2.7 The preventive activity is coordinated with that of other companies, in the case where workers belonging to two or more companies develop activities in the same place of work, establishing in a coordinated way necessary in terms of the protection and prevention of risks and informing employees about them, as established in the regulations.

CR2.8 The planning and management of preventive activity is integrated into the small business management system as set out in the specific regulations.

RP3: Check the suitability and adequacy of the conditions linked to the order, cleanliness, general maintenance and the different types of signage, in a small business, according to the risk assessment and the preventive planning, to encourage and promote basic preventive actions.

CR3.1 The areas of passage, exits and routes of circulation of the workplaces and, in particular, the exits and routes of circulation foreseen for evacuation in cases of emergency, are found to remain free of obstacles so that they can be used without difficulty at all times.

CR3.2 Workplaces, including service and public service premises, and their respective equipment and facilities, are checked to be cleaned according to the periodicity set to keep them at all times in adequate hygiene conditions, and that waste, grease stains, waste of dangerous substances and other waste products are quickly removed in order to prevent them from causing accidents or contaminating the work environment.

CR3.3 The proper functioning of the facilities, furniture and equipment in the workplaces, as well as their periodic maintenance, is verified in accordance with the established, detecting the deficiencies that may affect the health and safety of workers, and where appropriate, subsating them.

CR3.4 Work safety and health signage is proven to be properly located in accordance with the risk assessment and the regulations to inform, alert and target workers.

CR3.5 The safety conditions of workplaces, facilities, equipment and work environment are controlled by regular, protocolized checks to prevent occupational hazards.

CR3.6 The promotion activities, in the field of order, cleanliness, signage and maintenance in general, are carried out, using different means and methods according to each case: posters, practical demonstrations, Bulletin boards, audiovisual media, among others, to drive the correct communication/reception of the message.

CR3.7 The preventive proposals concerning the order, cleaning, signage and general maintenance provided by the workers are collected through the holding of formal or informal meetings, talks, questions and others.

RP4: Develop emergency and evacuation measures and protocols, or, in their case, collaborating with other prevention services, verifying related equipment, facilities and signage, to act in case of emergency and first aid.

CR4.1 The emergency or evacuation plan is made in a documented manner, establishing the measures and protocols for action in the face of different emergency situations, designating the personnel responsible for their implementation. practice, and using external advice or services when the complexity requires it.

CR4.2 Acting protocols to different emergency situations are passed on to workers through different means and methods-in writing, orally, others-ensuring and checking their understanding by doing so. different and successive questions and clarifications or through the implementation of practices, drills.

CR4.3 First emergency interventions and first aid actions are implemented, if any, following the protocols established in the emergency or evacuation plan.

CR4.4 Fixed installations and portable fire extinguishing equipment are periodically reviewed in compliance with regulations, checking availability for immediate use in the event of fire.

CR4.5 Fire fighting equipment, alarm means, evacuation routes and emergency exits are checked, checking that they are well signposted, visible and accessible, to act in emergency situations. and according to the regulations.

CR4.6 The first aid kit is periodically reviewed and replenishes, in order to maintain it properly, according to the legislation.

CR4.7 The media, communication and transport, necessary in the emergency are kept up to date and operational, to act in case of emergency.

RP5: Develop information and training actions related to occupational risks and preventive measures, as set out in the applicable prevention plan and regulations, promoting and promoting safe behaviors, for the involvement and participation of workers in preventive activity.

CR5.1 Information and training actions for workers, related to occupational risks and preventive measures, are proven to be adapted to the needs identified in the risk assessment and preventive planning.

CR5.2 Information and training related to occupational risks and preventive activity are transmitted to workers directly, using various means and methods, and checking their understanding through demonstrations, performing practices, simulations, or others.

CR5.3 The effectiveness of information and training actions to workers is verified by verifying that, in the performance of their work, preventive measures are applied, the Individual Protection Teams are used. properly and the security rules are respected.

CR5.4 Information for workers particularly sensitive to certain risks is effectively communicated to them, by means of personal interviews or pre-established questionnaires, by checking their understanding and making clarifications.

CR5.5 The instructions and rules for the use, handling and maintenance of individual protective equipment (EPIs) are transmitted to workers directly, using various means and methods, and checking their effectiveness through the realization of practices, simulations, questions and others.

CR5.6 The preventive action guidelines in the development of higher risk activities are proven to be carried out according to the prevention plan, directly verifying that the standards are respected. of security and planned measures.

RP6 Cooperate with the prevention services when the regulations require it, channelling information regarding training needs, proposals for improvement, accidents, incidents and managing the documentation relating to the prevention of occupational risks, in order to improve the safety and health of workers.

CR6.1 The functions and competencies of the agencies and entities linked to the prevention of occupational risks are identified to follow the protocol established in the necessary relations and communication guidelines.

CR6.2 The documentation relating to the management of prevention, as well as that which identifies competent bodies and entities, is collected, classified, archived and kept up to date to cooperate, if any, with the services of prevention.

CR6.3 The collection of information on incidents, accidents and occupational diseases is recorded in the documents provided for the purpose for subsequent delivery of the information, to the prevention services.

CR6.4 The training and information needs arising from conduct and accidents and incidents occurring in the company, which are detected, are communicated, if necessary, to the prevention service to carry out concrete actions of improvement in the safety and health of workers.

CR6.5 The formulation of proposals to the workers ' representative, to the service of prevention, among others, is carried out in order to improve the levels of safety and health.

CR6.6 Preventive improvement and corrective actions apply by establishing a procedure and timing of implementation and in accordance with current regulations.

Professional Context

Production media

Means of protection in workplaces, equipment and facilities in jobs and/or activities of special risk in the small business. Personal protective equipment (PPE ' s). Security elements, such as: nets, signals, railings, alarms, gauges, safety valves. Equipment and methods necessary to carry out risk estimates and/or to check the effectiveness of the prevention measures implemented. Thermohygrometric measurement equipment. Ergonomic elements of a job. Means of maintaining hygiene in the premises. Means of detection and extinction of fires. Means of evacuation, action and first aid. First aid kit. Means for the elaboration, distribution, dissemination and implementation of activities related to the management of occupational risk prevention.

Products and results

Job risks identified and evaluated. Defined and implemented preventive measures. Corrective measures for serious and imminent, defined and implemented risks. Information relating to accidents and incidents, collected and recorded. Established and implemented occupational risk prevention plan. Human and material resources necessary for the implementation of the specific preventive measures. State of cleaning and maintenance of workplaces, facilities, furniture and equipment, checked periodically. Safety and health signs in the checked work. Emergency plan and a planned evacuation. Protocols for action in the face of emergency situations transmitted to workers. Fixed installations and fire extinguishing equipment, periodically reviewed. First aid kit, checked and replenished periodically. Information and training actions related to occupational risks and preventive measures, transmitted to workers and verified their effectiveness. Instructions and rules for the use of EPIs transmitted to workers and verified their effectiveness. Documentation relating to the management of prevention, collected, archived and updated. Preventive, applied improvement and corrective actions.

Information used or generated

Labor risk prevention regulations. Documentation of: existing equipment and facilities, activities and processes, products or substances and related to the notification and registration of damage to health. Working methods and procedures. Instruction manuals for machines, work equipment and personal protective equipment (PPE ' s). Physical, chemical, biological and ergonomic risk information. Special risk areas or areas. Safety conditions, the working environment and the organisation of work.

III. TRAINING OF THE CERTIFICATE OF PROFESSIONALISM

FORMATIVE MODULE 1

Denomination: ENTERPRISE PLANNING AND INITIATIVE IN SMALL BUSINESSES OR MICROENTERPRISES.

Code: MF1788_3

Professional qualification level: 3

Associated with the Competition Unit:

UC1788_3: Plan business initiatives and activities in small businesses or microenterprises.

Duration: 120 hours

FORMATIVE UNIT 1

Denomination: Entrepreneurship and business opportunities.

Code: UF1818

Duration: 40 hours

Competition Reference: This training unit corresponds to RP1.

Assessment Capabilities and Criteria

C1: Detect business opportunities by applying creativity or idea generation techniques and analyzing the competitive advantages, capabilities of the entrepreneur, the circumstances and variables of the sector and the environment associated with the ideas raised.

CE1.1 Define the main personal, technical, and training characteristics that the entrepreneur profile of small businesses should have by hierarchizing the same.

CE1.2 List the main tools and instruments-conventional and/or telematics-for the self-diagnosis of the entrepreneurial skills and attitudes.

CE1.3 Apply creativity techniques in generating business ideas by prioritizing them according to their feasibility.

CE1.4 Identify the different types of search engines-conventional or telematic-explaining the mode of employment of each of them and the techniques of obtaining information.

CE1.5 Analyze sources of information and business ideas, comparing the advantages and disadvantages of each of them.

CE1.6 Analyzing the main exogenous circumstances-economic conjuncture, sociological, demographic, legal, political, other variables-which, in general, can influence the planning of a business idea justifying the importance of each of them.

CE1.7 Define the main customer segmentation criteria-personal characteristics, socioeconomic, propensity to purchase, others-identifying their value for the development of the small business strategy.

CE1.8 Identify the variables to be taken into account in the study of the competition and suppliers describing their usefulness for the design of the marketing and marketing strategy.

CE1.9 Determine the variables to consider so that a business idea has chances of success in the field of small businesses describing the degree of utility of the same in decision making.

CE1.10 Precise the elements to be used in a DAFO analysis table in order to establish the main strategies to develop a business idea explaining its usefulness as a contrast instrument for the taking of decisions.

CE1.11 In the face of a convenient convenient scenario on the detection of business opportunities:

-Generate business ideas through creativity techniques, prioritizing them based on feasibility criteria.

-Identify the strengths and weaknesses of the entrepreneur through self-assessment questionnaires established on the Internet or other means.

-Locate information related to each presented idea-industry, competition, leads, suppliers-using the tools available.

-Concrete the sociological and demographic variables of segmentation by establishing the product/market pair-which is to be sold and to whom-.

-Establish the main opportunities and threats offered by the defined market after segmentation by identifying the differentiating factors of each idea presented.

-Perform a DAFO with the variables analyzed-the strengths and weaknesses of the entrepreneur, opportunities and threats of the environment-using the word processor.

-Select the most appropriate business idea for the development of a business plan based on the SWOT analysis box justifying the decision.

Contents

1. Entrepreneurial attitude and ability.

-Assessment of entrepreneurial potential.

▫ Knowledge.

▫ Skills.

▫ Attitudes.

▫ Interests and motivations.

-Variables that determine success in small business or microenterprise.

▫ Commercial and marketing variables.

▫ Variables of your own.

▫ Competition Variables.

-Empowerment:

▫ Concept.

▫ Development of personal capabilities for entrepreneurship.

▫ The personal and social network.

2. Analysis of opportunities and ideas of small business or microenterprise.

-Identifying business opportunities and ideas.

▫ Needs and trends.

▫ Search sources.

▫ Curiosity as a source of value and search for opportunities.

▫ Techniques of creativity in the generation of ideas.

▫ Mental maps.

▫ Edward de Bono Technique (Six Hats).

▫ Unradiant thinking.

-SWOT analysis of the business opportunity and idea.

▫ Utility and limitations.

▫ Structure: Weaknesses, Threats, Strengths, Opportunities.

▫ DAFO elaboration.

▫ Performance of the DAFO.

-Analysis of the small business or microenterprise environment.

▫ Choice of information sources.

▫ Market segmentation.

▫ Productive decentralization as a rationalization strategy.

▫ Service outsourcing: "Outsourcing".

▫ Potential clients.

▫ Distribution channels.

▫ Providers.

▫ Competition.

▫ Input bars.

-Analysis of previous decisions.

▫ Goals and goals.

▫ Business Mission.

▫ Administrative procedures: licenses, permissions, regulations, and others.

▫ Business Vision.

-Action Plan.

▫ Investment needs forecast.

▫ The product differentiation.

▫ Difficulty access to distribution channels: invisible barriers.

▫ Types of productive structures: material and human facilities and resources.

FORMATIVE UNIT 2

Naming: PROJECT AND VIABILITY OF THE BUSINESS OR MICROENTERPRISE.

Code: UF1819

Duration: 40 hours

Competition reference: This training unit corresponds to RP3, RP4 and RP5, in relation to corporate legal forms, activity planning, pre-viewing financial statements and periodic evaluation of economic activity.

Assessment Capabilities and Criteria

C1: To distinguish the main legal forms of constitution of small businesses or micro-enterprises by identifying the characteristics of each of them, their advantages and disadvantages according to the current regulations.

CE1.1 Classify the main legal forms of small businesses by identifying their characteristics.

CE1.2 Interpret the regulatory regulations of the different legal forms valid for a small business of 1 to 10 workers, distinguishing the advantages and disadvantages of each of them.

CE1.3 Distinguished the advantages and disadvantages of different legal forms using comparative tables through general office applications, if any.

CE1.4 In a practical scenario where information is provided on the constitution and implementation of a small business in a particular sector of activity:

-Identify the advantages and disadvantages in terms of liability, of the different legal forms applicable to the alleged assumption.

-Develop a comparative picture of the different legal forms studied using the available IT tools.

-Select the most convenient legal form by evaluating through a comparative table the previously identified data.

C2: Apply organizational techniques in the determination of human, material and technological resources for the development of the activity according to the productive nature or service delivery of small businesses type.

CE2.1 Define the organizational-functional structures that can be given in different types of small businesses by determining the advantages and disadvantages of each of them.

CE2.2 Relate the different methods of documenting processes, phases, activities, and/or tasks in a small business.

CE2.3 Determine the location factors of the business by hierarchizing the same for the proper location of the local.

CE2.4 Identify variables to be taken into account in the design of a local in the main business activities of small business type.

CE2.5 Identify material and technological resources in small business types according to the productive nature or service delivery, describing their usefulness for the development of activities.

CE2.6 Identify the basic issues that influence investment decisions-buy or rent, produce or subcontract, technology class to employ, others-distinguishing their advantages and disadvantages.

CE2.7 Identify the functions, utilities, and cost of major office applications-general or specific-supporting the management of small businesses available on the market, such as word processors, calculation, commercial management tools, accounting tools, among others, establishing the advantages and disadvantages of each of them.

CE2.8 Identify the different functions of the staff and main activities that can be presented in small business types, depending on the productive nature or service delivery, establishing the profile professional for each of them.

CE2.9 Analyze the features and capabilities of control tools, such as the integral dashboard explaining the importance and advantages of its use for the control of the activity.

CE2.10 Identify the most relevant critical factors or areas to be controlled in small businesses by associating them with the indicators defined in a comprehensive dashboard.

CE2.11 In a practical scenario where information is provided that is characterized by the activities carried out in small business types:

-Decide the location and layout of the local or physical space based on the variables listed in the assumption.

-Document the processes by identifying phases, activities, and/or tasks that compose them.

-Identify the different jobs required and the professional profile that each process, phase, activity, or task requires.

-Detect the required material resources based on the size and activities indicated.

-Make decisions that are considered more appropriate to purchase, rent assets, produce or subcontract all or part of the production process and the technology that is to be used.

-Choose basic indicators for activity control using a comprehensive dashboard and setting target-standards based on the information provided.

C3: Analyze the economic-financial budgets of small businesses or micro-enterprises by distinguishing the variables necessary for the preparation of the accounting states.

CE3.1 Define the concept and meaning of the budget by identifying its main characteristics.

CE3.2 Interpret the content of the investment budget, identifying its characteristics.

CE3.3 Explain the preparation of the operating budget by determining the main phases and partial budgets to be set.

CE3.4 Analyze the sales budget by distinguishing the items that compose it and its variables.

CE3.5 Analyze the procurement and procurement budget by distinguishing the affected items for calculation with their variables.

CE3.6 Identify the grants that public agencies usually offer to small businesses, describing the requirements of each of them.

CE3.7 Analyze the financial budget by identifying the main sources of financing for small businesses, determining their costs, characteristics and conditions of access, and establishing their advantages and disadvantages.

CE3.8 Explain the main accounting and asset masses-assets, liabilities, net worth, circulating, fixed assets-identifying the common characteristics of the elements that compose them.

CE3.9 To analyze the structure of financial-accounting, forecast or real, small-business-balance, profit and loss account, treasury status, net worth and memory changes- identifying its core content.

CE3.10 Describe the main utilities and benefits of spreadsheets applied to budgeting and financial-accounting statements.

CE3.11 In a practical scenario where information is provided on the organization of the resources-human, material and technological-of a small business and identified the costs, the sources of available funding and the potential client profile, and using spreadsheets:

-Develop the sales quote, taking into account the pre-defined pricing criteria.

-Calculate the procurement and procurement budget, taking into account the previously defined business strategy.

-Confect the investment budget, establishing the useful life of the corresponding assets as well as their annual economic amortization fees.

-Select the sources of financing best suited to the needs identified and prepare the corresponding financial budget.

-Develop the project's initial starting balance sheet.

-Confect the pre-viewing accounting statements-the situation balance, the income statement and the cash status-for the first three years of activity based on the information provided and elaborated.

C4: Determine the economic-financial viability of different small businesses or micro-enterprises by distinguishing the most common parameters for the detection of financial imbalances.

CE4.1 Relating the different heritage balances, explaining their effects on solvency and stability in small businesses.

CE4.2 Set the meaning and implications of deadlock or threshold of profitability by reasoning the formula for its calculation from the classification of the fixed and variable costs.

CE4.3 Identify the variables affected for the calculation of the main financial, economic and rotation ratios using specific office applications or spreadsheets, justifying their usefulness in the study feasibility of accounting statements.

CE4.4 Define action procedures to be followed in the detection of deviations as a result of the calculation of economic and financial ratios identifying the most appropriate mechanisms to correct the most common imbalances and important.

CE4.5 Explain the method of calculating the return on investment projects -VAN (Net Present Value) and TIR (Internal Rate of Return)-using spreadsheets or other specific office applications.

CE4.6 In a scenario where information is provided that is appropriately characterized by the financial statements of a small business in a particular exercise:

-Calculate the deadlock or profitability threshold from the classification of fixed and variable costs.

-Calculate the most significant ratios-basic coefficient of financing, guarantee, solvency, realisable and liquidity or treasury financial profitability, economic profitability, commercial profitability, gross margin and margin operational-by selecting the appropriate variables for each.

-Determine the economic-financial viability of the small business by interpreting the quantified data.

-Propose the most suitable solution based on the study done and the forecast of payments and future charges.

Contents

1. Legal constitution of small business or micro-enterprise.

-Classification of companies.

▫ For its purpose.

▫ For your activity.

▫ For its size.

▫ For its territorial scope.

▫ By the nature of your capital.

-Types of business societies most common in small businesses or micro-enterprises.

▫ Individual business enterprise.

▫ Business Societies.

-The legal form of society: legal, tax, liability to third parties and social capital.

▫ Unipersonal Society.

▫ Anonymous Society.

▫ Limited Liability Society.

▫ Job Society.

▫ Collective Society.

▫ Comandaria Society.

▫ Cooperative Societies.

-The choice of the legal form of the microenterprise.

▫ Benefits and drawbacks of each form.

2. Planning and organization of resources in small businesses or microenterprises.

-Basic components of a small business.

▫ Material resources: facilities, raw materials, others.

▫ Human resources: Professional profiles.

-Systems: Planning, Organization, Information, and Control.

-Own or foreign economic resources.

-Internal and external processes in small business or microenterprise.

▫ Identification of strategic, key, and support processes.

▫ Building the process map.

▫ Assigning key processes to their managers.

▫ Developing process work instructions.

▫ Process automation and systematization.

▫ Using your own resources against outsourcing processes and services.

▫ Cost/efficiency ratio of process outsourcing.

-The organizational structure of the company.

▫ The functional division.

▫ Difference between functions, responsibilities, and tasks.

▫ The organization chart as the graphical structure of the company.

-Variables to consider for the location of the small business or microenterprise.

▫ Market.

▫ Geographic.

▫ Demographic.

▫ Dotations and services.

▫ Based on grants and grants.

▫ Other.

-Investment decisions in facilities, equipment and media

▫ Advantages and drawbacks of different technology and systems acquisition modes.

▫ Factors to consider in the selection of the provider.

-Small business or microenterprise management control.

-Identification of critical areas.

▫ The Comprehensive-CMI (Balanced Scorecard-BSC, Kaplan, and Norton) Integral Mands Box.

▫ Basic control indicators in small businesses or microenterprises.

▫ The implementation of tuning measures.

3. Economic-financial planning for economic activity in small businesses or micro-enterprises.

-Features and functions of budgets:

▫ Investments.

▫ Operational.

▫ Sales.

▫ Purchasing and provisioning.

-The financial budget:

▫ Top sources of funding.

▫ Selection criteria.

-Structure, and models of the pre-viewing financial statements:

▫ Meaning, interpretation, and elaboration of pre-visionary and real financial statements.

-Characteristics of the main accounting measures and heritage masses:

▫ Active.

▫ Passive.

▫ Net worth.

▫ Circulating.

▫ Quiesced.

-Structure and basic content of the pre-visionary and actual financial-accounting states:

▫ Balance.

▫ Profit and Loss Account.

▫ Treasury.

▫ Neto Heritage.

-Memory.

4. Profitability and viability of the business or micro-enterprise

-Types of patrimonial balance and their effects on the stability of small businesses or micro-enterprises.

▫ Total Balance.

▫ Normal balance or financial stability.

▫ Temporary Insolvency Situation.

▫ Definitive insolvency situation.

▫ Financial balancing point.

-Analysis instruments: most important financial, economic and turnover ratios.

▫ Calculation and interpretation of ratios.

▫ Deviations and mechanisms for correcting economic-financial imbalances.

-Rentability of investment projects.

▫ The Net Current Value (V.A.N.).

▫ Rentability Internal Rate (T.I.R.).

▫ Interpretation and calculation.

-Financial calculation-specific office applications.

▫ The spreadsheet, applied to previewing financial statements and budgets.

FORMATIVE UNIT 3

Naming: MICROENTERPRISE MARKETING AND BUSINESS PLAN

Code: UF1820

Duration: 40 hours

Competition Reference: This training unit corresponds to RP2 and RP6, as regards strategy for market positioning and company presentation to third parties.

Assessment Capabilities and Criteria

C1: Develop the marketing plan of different types of small businesses or micro-enterprises by identifying the variables of marketing-mix, depending on the nature and characteristics of different activities.

CE1.1 Explain the concept of marketing and its basic principles by distinguishing the variables from marketing-mix and its application to the marketing plan.

CE1.2 Define the supporting and spreading elements of the corporate identity or image in a small business based on the characteristics of the products or services and the market segment.

CE1.3 Explain product concepts, product portfolio, lines and ranges, as well as the product lifecycle differentiating the phases that make it up.

CE1.4 Identify the strategies to be followed for pricing by determining the existing limits for their establishment-cost, competitive prices, customer profile, others-.

CE1.5 To differentiate the elements of the most common communication actions for different types of small businesses-advertising campaigns, promotional and public relations-distinguishing the main advantages and disadvantages of each depending on the type of product/service.

CE1.6 Differentiate potential distribution channels for different types of small businesses, identifying the criteria for their selection and the main advantages and disadvantages that they present with character general.

CE1.7 Describe key customer loyalty strategies based on your profile, situation, and marketing channels.

CE1.8 In the face of a convenient convenient scenario, it provides up-to-date information on various market studies conducted in different small businesses:

-Determine the product/service characteristics of the assumption indicating at which point in the life cycle it is located.

-To differentiate the strengths and weaknesses of the product to offer competition-quality, design, guarantee, others-describing the competitive advantage of the competition products compared to the small ones business.

-Locate available distribution channels using available tools-Internet, yellow pages-.

-Identify communication actions that are more in line with the situation of the small business based on the reported product characteristics and assumptions.

-Determine the pricing policy to be adopted based on the information provided about the customer's new needs, product characteristics, competition, and others.

-Propose the product, price, communication and distribution strategy of action, depending on the comparative study done.

C2: Organize information developed in the development of the business plan by presenting the data in an understandable, coherent and convincing manner in order to perform actions for its communication to third parties.

CE2.1 Define the critical elements and structure of a business plan by differentiating their parts and distinguishing the benefits of their elaboration.

CE2.2 Explain the basic rules of writing a business plan by identifying the usual barriers that hinder reading comprehension.

CE2.3 Identify the different formats that a business plan document can present by citing the document presentation rules.

CE2.4 Analyze possible presentation and disclosure actions that enhance the effect of interest and acceptance of business plans to institutions, financial institutions, and other agencies.

CE2.5 Define the actions to be taken to establish a network of relevant and meaningful relationships that will help the start-up and development of small businesses.

CE2.6 Define the meaning of empowerment by arguing your interest and benefits to undertake and manage business ideas.

CE2.7 Identify the capabilities, procedures, and wizards of a graphical presentation of graphical presentations applied to business plans, describing their characteristics.

CE2.8 In a convenient convenient scenario where information is provided on the feasibility study of a business idea:

-Group the information provided based on the parts that a business plan consists of.

-Select the information by setting the depth level to be reached based on its subsequent utility.

-Order and model each part of the business plan by verifying that it complies with the rules for drafting and submitting documents.

-Perform an oral exposure of the business plan using office-based graphical presentation applications.

Contents

1. Marketing strategies in small businesses or microenterprises.

-Marketing Planning:

▫ Marketing Foundations.

▫ Marketing variables-mix.

-Determining the product portfolio:

▫ Determination of objectives: market share, expected growth of the activity; volume of sales and foreseeable profits.

▫ Commercial attributes.

▫ Production techniques.

▫ Product life cycle.

-Strategic pricing management:

▫ Product or service price policy goals.

▫ Strategies and methods for pricing.

-Marketing channels.

▫ Channel access and the sales network.

▫ Online Marketing.

-Communication and business image:

▫ Target and product differentiation.

▫ Competitive environment and company mission.

▫ Communication Campaign: targets and budget.

▫ Advertising campaign coordination and control.

▫ Message to be transmitted: business idea.

▫ Choice of the media type.

-Customer loyalty and management strategies.

▫ Customers and their satisfaction.

▫ Essential factors of fidelity: customer satisfaction, barriers to change, and competitive offerings.

▫ Measurement of the degree of customer satisfaction.

▫ The satisfied client profile.

2. Microenterprise business plan

-Business Plan Finality:

▫ Research and development of a business initiative.

▫ Focus on a particular type of business.

▫ Identification of entry and exit barriers.

-Forecast and economic planning:

▫ Defining a viable strategy.

-Search for funding:

▫ Materialization of the business idea in a reality.

-Presentation of the business plan and its phases.

▫ Market profile definition, demand analysis and forecast, competitors, vendors, and marketing strategy.

▫ Technical study of the processes that make up the business.

▫ Cost of Investment: Fixed or tangible assets and intangible and realizable working capital, available and enforceable.

▫ Analysis of revenue and expenditures as cash flow and account for predictable results.

▫ Financial study of business profitability and feasibility.

-Information editing and presentation tools.

▫ Formal aspects of the document

▫ Choosing the type of information support.

-Presentation and disclosure of the Business Plan to third parties.

▫ Entities, agencies and collectives of interest for the presentation of the company.

▫ Plazos and procedures in the presentation of the business documentation.

Methodological guidelines

To access the formative unit 2 must have been passed the formative unit 1. For access to the training unit 3, the training unit 2 must be accredited.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

FORMATIVE MODULE 2

Naming: ADDRESS OF SMALL BUSINESS OR MICROENTERPRISE BUSINESS ACTIVITY

Code: MF1789_3

Professional qualification level: 3

Associated with the Competition Unit:

UC1789_3: Direct and control daily business activity and small business or micro resources

Duration: 90 hours

Assessment Capabilities and Criteria

C1: Apply organizational and control techniques for the daily activity of the small business or microenterprise, programming actions and allocating resources, depending on the nature of the business: production or delivery of services.

CE1.1 Determine the variables to be taken into account in the programming of the daily activities of the small business, arguing its importance for the optimization of the processes.

CE1.2 Describe the techniques of optimal allocation of resources-human and material-to small-business processes according to their nature.

CE1.3 Analyze the usual control indicators in the small business activity, describing how to carry out your regular monitoring.

CE1.4 Analyze the usual incidences, deviations and inefficiencies in small businesses derived from the periodic control of the activity, depending on the nature of the business, using simple tools or techniques such as as the integral command box.

CE1.5 Explain the importance, techniques and common strategies employed in small businesses for the identification and actions of continuous improvement of the activity, according to the main factors of influence and function of their own survival.

CE1.6 In a practical scenario of a small business where available resources-human and material-are provided; processes, activities and tasks that make up the activity; and customer order load information:

-Develop a schedule of production or service delivery actions, by specifying a calendar.

-Assign resources to the processes, activities, and tasks, by arguing the optimization criteria used.

-List activity control indicators, specifying target-standards.

-Apply control and monitoring techniques for indicators, using office tools, such as the integral control frame, and detecting incidents, deviations, or inefficiencies.

-Analyze the consequences of incidents, deviations or inefficiencies and propose actions to improve the management of the daily business of the small business.

-Define the main factors of influence on the survival of the small business.

C2: Determine the most common tools and strategies in the organization and work management in small businesses or microenterprises.

CE2.1 Explain the methods and instruments of personnel selection by distinguishing the advantages and disadvantages of taking the task directly or facing it with specialized companies.

CE2.2 Classifying the most common labor contracts in small businesses by highlighting their most relevant variables-legal requirements, social bonuses, others-through synoptic tables.

CE2.3 Interpret the regulations governing the causes of modification, suspension and extinction of the employment relationship, for each specific case.

CE2.4 Identify legal obligations arising from contractual relationships with staff in accordance with the applicable labour law applicable to small businesses.

CE2.5 In a convenient scenario, it is conveniently characterized in which information about job positions is provided to cover and several candidates to select in a small business:

-Determine the method of selecting the staff and justify the decision.

-Draw up a table by assessing the advantages and disadvantages of the various employment contracts available under the current regulations.

-Determine the most convenient candidates and contract, arguing the decision.

C3: Define policies and procedures for the management of people in small businesses or micro-enterprises based on the analysis of the effectiveness of the variables and strategies of motivation, communication, teamwork, relationships interpersonal and obtaining results.

CE3.1 Describe characteristics that favor an optimal labor climate-management style, standards, work procedures, others-relating them to the most common organizational model in small businesses or microenterprises.

CE3.2 Analyze the main techniques and strategies of motivation of individuals, individuals and collective, applicable to small businesses, identifying the advantages and disadvantages of each one of them.

CE3.3 Define strategies and actions for the promotion of work and team spirit and a cordial and collaborative working climate in small businesses.

CE3.4 Analyze communication strategies and actions with people in small businesses explaining their consequences and effects on the working climate.

CE3.5 Determine the variables to be taken into account to evaluate the individual performance of people by identifying the objective and utility instruments in small businesses and determining the optimal periodicity for the making assessments.

CE3.6 Explain the main means and tools for the detection of training needs of people in small businesses, specifying the variables to be taken into account in their design, as well as their usefulness and application.

CE3.7 In a business case scenario of up to ten people working:

-Develop a policy that allows the effective management of the people in which the variables referred to interpersonal communication are contemplated, teamwork, actions in the face of possible conflicts, motivation, evaluation and monitoring, modalities and means of individual training or in groups, specifying specific guidelines and strategies for action.

CE3.8 In a convenient scenario, where specific information is provided on the tasks, objectives, results assigned to the work postponed and assigned persons, as well as their performance in the development of your activity in a small business:

-Develop a report that collects the information provided to facilitate the evaluation of the results of the activities performed.

-Develop instruments for objective assessment of the performance of workers from the specific tasks, objectives and results of the various positions.

-Simulate the evaluation of the performance of the alleged target-mode template, using the defined instruments.

-Determine the supposed deficiencies and improvement actions to be implemented in each case to optimize their performance.

C4: Determine the different ways of acquiring and maintaining fixed assets-immobilized-in the most common activities of small businesses or micro enterprises.

CE4.1 Explain the technical and financial consequences of acquiring or leasing fixed assets, identifying the advantages and disadvantages of each modality.

CE4.2 Set the factors to consider in the acquisition of fixed assets-form of acquisition, additional services to purchase, form of payment, among other-identifying the advantages of each one and associated costs.

CE4.3 Justify the purpose of incorporating office-based applications and other technological resources into small businesses by identifying their advantages and valuing the associated costs.

CE4.4 Identify the elements involved in decision making for the renewal or incorporation of new fixed assets -budget, invoicing, obsolescence, needs detected, others-hierarchizing the same according to different typical situations in small businesses.

CE4.5 Explain the procedure to be followed in the request for offers to immobilized providers describing the most relevant data to be logged in.

CE4.6 Explain the variables involved in the development of plans for the depreciation, maintenance and conservation of material and technological resources, and to justify the importance of its implementation.

CE4.7 In a scenario where information is provided that is appropriately characterized by various areas of work in several small businesses:

-Identify the necessary fixed assets-material resources and management computing applications-for the optimal development of productive activity.

-Determine acquisition mode-purchase or lease-calculating the costs to take on each of them and detailing the advantages and disadvantages of each option.

-Develop an offer request to providers by scoring the most relevant data using the word processor.

C5: Apply stock sourcing procedures-raw materials and other ancillary materials-identifying supplier/creditor negotiation, selection and evaluation techniques.

CE5.1 Describe the most common procedures for detecting stock provisioning needs in small businesses.

CE5.2 Explain the meaning and content of a provisioning program, as well as how it is prepared.

CE5.3 Explain basic negotiation techniques with suppliers, describing the most common communication skills.

CE5.4 Arguing the importance and implications of an adequate choice of suppliers, identifying the key variables-price, quality, form of payment, delivery terms and conditions, added services and others-and their impact on the trade margin and the production process.

CE5.5 Characterize complementary services to the sale of goods justifying their importance in improving the quality of the good.

CE5.6 Define the processes for the monitoring, control and evaluation of suppliers, indicating the relative documentation and the key factors for the assessment of the commercial relationship of the small business with these.

CE5.7 Argument the importance of quantitatively and qualitatively checking the goods received to verify compliance with the conditions of the order and specified in the delivery documentation-albaranes, notes of delivery, and others.

CE5.8 In practical scenarios, calculate the requirements for the acquisition and replacement of materials according to different criteria such as the estimated production volume, programme of activities involved, replacement periods and degree of deterioration, among others.

CE5.9 Explain the main utilities and capabilities of the specific office applications for materials sourcing management.

CE5.10 In a scenario that details the sourcing needs of materials, a production schedule, and the supply conditions of suppliers

-Develop a provisioning program by indicating the quantities, timing, and delivery conditions of material orders.

CE5.11 In a scenario where different vendor offerings are provided for the supply of a particular product or product:

-Identify the key factors for each of the offers-price, qualities, conditions and delivery times, guarantees, additional services, payment method, and others-by ordering information using tables, tables, or graphics.

-Select the most interesting offer, justifying the decision.

CE5.12 In practical scenarios of supplier assessment, establish indicators and award the score according to criteria such as: quality of materials, timing of replacement, reliability of deadlines, delays, errors of quantities, flexibility, reliability of the information, price, environmental protection considerations, any other that is proposed and justifies their presence.

C6: Analyze common storage strategies in small business types, distinguishing the variables to be taken into account and applying the techniques that ensure the optimal development of the business activity.

CE6.1 To differentiate the most common stock in small production, commercial and service businesses, explaining the most commonly used classification criteria.

CE6.2 Describe and characterize the different types of inventories and explain the purpose of each of them.

CE6.3 Identify the affected variables for the calculation of the minimum safety stock by justifying their utility in the management of the small business warehouse.

CE6.4 Describe counting and inventory techniques-fixed and rotating inventory-explaining the methodology to be followed in each.

CE6.5 Differentiate the most common incidents that can be presented in storage by describing their causes and possible solutions in each case.

CE6.6 Classify documents associated with warehouse management by describing their manual fulfillment or through specific office applications.

CE6.7 Characterize the various measures to be taken in case of equipment or warehouse facilities failures.

CE6.8 Describe the main utilities and capabilities of the office-specific office-specific applications.

CE6.9 From an appropriately characterized case in which information is provided on periods of supply, production and sale-delivery times, manufacturing temporality, others-:

-Calculate the minimum store security stock.

-Determine the effects of stock forecasting and supply to customers, an alleged delay in the receipt of a supply of goods.

-Deduct the implications on costs and argue measures to be applied to remedy that incident.

C7: Analyzing processes in quality and environmental management in the different areas of small businesses or micro-enterprises by applying the most appropriate model according to the characteristics of different entities and compliance with the current rules.

CE7.1 Justify the importance of implementing quality and environmental management systems in small businesses by specifying their objectives and associated costs.

CE7.2 Identify and describe the standards of quality and environmental management systems, as well as applicable legislation.

CE7.3 Explain the stages in the implementation of a quality and/or environmental management system.

CE7.4 Describe the characteristics and typology of quality work procedures and protocols in a quality and environmental management system, as well as procedures and mechanisms for their implementation.

CE7.5 Distinguished tools used in the review of quality procedures-manual or computer-specifying their usefulness and interpretation.

CE7.6 Define the concept of efficiency indicator in a quality and/or environmental management system.

CE7.7 Define the concept of "Non-compliance", "Corrective action" and "Preventive action" in the quality and/or environmental management system, identifying its function in the process of continuous improvement of the system.

CE7.8 Describe the characteristics, elements, typology and format of documents in quality and environmental management.

CE7.9 Describe the main utilities and performance of word processors applied to the development of documentation in quality and environmental management systems.

CE7.10 Explain the protocols for collecting, classifying, archiving, and maintaining documentation generated by processes and activities in a quality and environmental management system.

CE7.11 Describe the main utilities and performance of office applications-general or specific-in the implementation and monitoring of a quality and/or environmental management system, such as management tools of databases, integral controls, specific management applications of quality systems, among others.

CE7.12 Identify the leading quality and environmental management systems certifying bodies by distinguishing the accreditation procedures they carry out and the associated documentation for their application.

CE7.13 In a practical scenario, based on information that is properly characterized in the implementation and monitoring of a quality and environmental management system in a small business or micro-enterprise:

-Detailed the stages, both of the implementation process and of the management system monitoring, identifying resources, resources and responsibility.

-Define work processes and procedures for the different areas or activities of the small business or micro-enterprise.

-Set the process support documentation to include in the quality management model, using word processors.

-Define the mechanisms for control and monitoring of the management system, establishing indicators of efficiency and using office tools-general or specific-such as the integral control panel.

-Perform the management of the defined quality processes, through the established indicators and mechanisms and by preparing the corresponding documentation.

CE7.14 In a scenario where information is provided that is properly characterized by different areas of work that are developed in a small business:

-Identify those that are eligible for accreditation.

-Relating the quality management models that can be used.

-Determine the accreditation process based on the previously selected model.

-Identify the costs of implementing quality and/or environmental management systems.

Contents

1. Organization and control of activity in small businesses or micro enterprises.

-Variables that are involved in resource optimization.

▫ Automation and/or Process Outsourcing.

▫ Professional profiles and job assignment.

▫ Making the product technical tab.

▫ Good practice techniques.

▫ Evaluation and control of resources.

-The quantitative control indicators, through the Integral Command Box.

▫ Identification of key variables.

▫ Setting initial targets.

▫ A posteriori assessment of the company's competitive ability.

▫ Analysis of incidents, deficiencies, and deviations.

-Other internal indicators.

▫ Productivity.

▫ Product and service quality.

▫ Leadership.

▫ Flexibility.

▫ Delivery time.

▫ Innovation.

▫ Staff training.

▫ Customer satisfaction.

-Continuous improvement of processes as a competitive strategy

▫ Customer satisfaction-oriented business policy.

▫ The proper management of human resources.

▫ The optimization of internal processes.

▫ Improving information systems.

2. Recruitment, recruitment and recruitment of staff in small businesses or micro-enterprises.

-Determining the candidate profile.

-Small business or microenterprise needs detection.

-Analysis and description of the job vacancy.

▫ The candidate's profile: training, experience, skills and attitudes.

▫ The job offer.

▫ Choice of offer broadcast media.

▫ The message of the offer announcement message.

▫ The recruitment of candidates.

▫ The internal recruitment.

▫ External recruitment.

-The selection of personnel.

-Personnel selection consultancies and companies.

▫ Benefits and drawbacks of the selection by the company itself.

▫ Staff selection methods.

▫ The job interview. Types.

▫ The job contract.

▫ Contract types.

▫ Hiring Modes.

▫ Bonified contracts.

▫ Grants and quota reductions applicable to different situations.

-Formalization of the job contract.

▫ The test period.

▫ The duration of the work contract.

▫ Reciprocity of rights and obligations.

-The modification, suspension, and termination of the work contract.

▫ Causes of work contract modification, suspension, or extinction.

▫ Effects of modifying, suspending, or extinguishing the work contract.

3. Human resource management in small businesses or micro enterprises.

-Human resources management policies.

▫ The organizational culture.

▫ The address style.

▫ Enterprise goals and goals and workers ' interests.

-The managerial skills and their influence on the working climate.

▫ Communication. Forms and importance of internal communication.

▫ Motivation. Types of motivation.

▫ Formal and informal leadership.

▫ Teamwork.

▫ The Negotiation. Different approaches.

▫ Maintenance of the labor climate.

-Leadership and delegation of functions.

▫ Leader features.

▫ Leadership and teamwork

-The importance of information.

▫ The work procedures.

▫ The instructions.

-The value of the training

▫ Training needs.

▫ Training types.

-Performance evaluation.

▫ Performance variables and indicators.

▫ Corrective actions and tuning measures.

-Talent management.

4. Acquisition and maintenance of fixed assets of small businesses or micro-enterprises.

-Fixed asset acquisition modes. Advantages and disadvantages.

▫ The purchase and depreciation of the fixed asset.

▫ The lease. Contract types and conditions.

-Acquisition of fixed assets in small businesses or microenterprises.

▫ Decision making for fixed asset acquisition: efficiency and competitiveness criteria.

▫ Request for bids from suppliers of the fixed asset.

▫ Review of conditions for sale or lease: delivery times, after-sales guarantee, and maintenance costs for equipment or facilities.

▫ Identification of grants for the acquisition of the fixed asset.

▫ Comparative cost and benefit analysis to decide the acquisition model.

▫ Purchase or lease management.

▫ Write down plans.

-The amortization of the fixed asset. Functions.

▫ Accounting.

▫ Financial.

▫ Economic.

-Office office applications in small business or micro-enterprise.

▫ The treatment of texts in administrative tasks.

▫ The spreadsheet in accounting and financial management.

▫ Relational databases, managing clients, vendors, and reporting.

5. Stock sourcing and supplier assessment in small businesses or micro enterprises.

-Provisioning management goals.

▫ Detection of provisioning needs for the achievement of strategic objectives.

▫ Improve provisioning costs.

▫ Ensure the quality of the required goods, products and/or services.

▫ Select competent and trusted providers.

▫ Avoid the risk and cost of unnecessary provisioning.

-The negotiation strategy with suppliers.

▫ Identification of potential suppliers.

▫ The negotiation based on provisioning: point, urgent, or recurring.

-Criteria for supplier selection.

▫ Product or service quality.

▫ Competitive prices.

▫ Appropriate delivery times.

▫ The form of payment.

▫ Postsales services offered.

-Purchasing management.

▫ Order document structure.

▫ Confirmation of the receipt by the provider.

▫ Tracking the order.

▫ The receipt of the merchandise, either or service.

-Tracking, monitoring and evaluating suppliers.

▫ The supplier tab.

▫ Quality compliance and quality indicators.

▫ Monitoring and periodic evaluation of suppliers.

-Ophimatic applications in the provisioning control.

▫ Utility of spreadsheets and databases in purchasing management.

6. Warehouse management and control in small businesses or micro-enterprises.

-Managing the stock

▫ Classification of the provisioning according to its purpose.

▫ Materials and product classification methods: raw materials, products in progress, and finished products.

-The importance of the periodicity in the warehouse inventory.

▫ Inventory types.

▫ Count Techniques.

-Variables that affect inventory management.

▫ Forecast error.

▫ Changes in demand.

▫ Production Excesses.

▫ Administrative inefficiency.

▫ Reorder deadlines.

-Stock types in small business or microenterprise.

▫ The operational stock.

▫ The security stock.

▫ Reorder levels.

-Efficient warehouse management.

▫ Minimization of stocks.

▫ Provisioning Assurance.

▫ Setting up procedures for each particular situation.

▫ The incident control and documentation.

-Office of store management applications in small businesses or micro-enterprises.

▫ Utilities and capabilities.

7. Quality management and respect for the environment in small businesses or micro-enterprises.

-Quality management and respect for the environment in the provision of services.

▫ Quality standardization and standardization.

▫ ISO 9000 and 14000 Standards.

▫ Certificate bodies.

-Quality and Environmental Management Systems as a competitive strategy.

▫ Customer satisfaction.

▫ The increase in market share.

▫ Greater business benefit.

-Regulations and applicable legislation.

▫ In Spain.

▫ In the European Union.

▫ International treaties and standards.

-Implementation of a Quality and Environmental Management System. Stages.

▫ Scope definition, organization chart, and process flow diagram.

▫ Documentary development.

▫ Training and implementation of Quality and Environmental Management Systems.

▫ Internal audit and review by the Address.

▫ Certification in Quality Management and Environment Systems.

▫ Systems Maintenance.

-Documentary management of the Quality and Environmental Management Systems. Types and formats.

▫ Quality Management and Environment Manuals.

▫ The Procedure Manuals.

▫ Instructions, Formats, and Records.

▫ Preventive actions.

▫ Non-conformities.

▫ corrective actions.

▫ Documentation collection, sorting, archiving, and maintenance protocols.

-Computer and office tools for process monitoring, measurement and control.

▫ Quality and Environmental Management Systems specific applications.

▫ The word processor in the elaboration of manuals and documents.

▫ The spreadsheet in data collection and processing.

▫ The database in the management of documentation and reporting.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

FORMATIVE MODULE 3

Denomination: MERCHANDISING OF PRODUCTS AND SERVICES IN SMALL BUSINESSES OR MICROENTERPRISES.

Code: MF1790_3

Professional qualification level: 3

Associated with the Competition Unit:

UC1790_3: Markup products and services in small businesses or microenterprises.

Duration: 90 hours

Assessment Capabilities and Criteria

C1: Apply sales organization techniques from commercial parameters defined in a small business plan and positioning.

CE1.1 Identify sources of information of potential customers, wholesalers, retailers and distributors, as well as the techniques for their search, in different sectors of small businesses.

CE1.2 Justify the importance of having a portfolio of clients-potential and real-conveniently structured and updated.

CE1.3 Identify the main utilities and capabilities of client relationship management (CRM) tools and general office office applications.

CE1.4 On the basis of a convenient scenario, identify the data in the portfolio of potential and actual clients of interest to establish the business plan using, where appropriate, the tools of client relationship management (CRM) and general office of database applications.

CE1.5 Explain the process of scheduling the sales and organization of a schedule of customer visits, according to the nature of the production or service delivery activity in small business types.

CE1.6 Describe the characteristics and structure of a sales technical argumentary, specifying its function.

CE1.7 From properly detailed information on sales objectives, number and type of customers, characteristics of the products/services of sale and working time or available time, to elaborate a programming of the Sales action, using, where applicable, office applications, containing:

-Routes that optimize time and cost.

-Number and frequencies of visit.

-Lines and margins of action for achieving objectives.

-Sales argument.

-Classification clients according to objective criteria of profiles and consumption habits.

-Updating client portfolio information.

C2: Analyze the means and tools necessary for the development of commercial actions in small businesses or micro-enterprises, depending on the variables to be taken into account for their proper management.

CE2.1 Determine the variables to be taken into account for the design of the promotional actions-type of advertising message, promotions according to the situation, suitable advertising channels-according to the commercial strategy, profile of the clientele and the life of the product/service.

CE2.2 Define the materials and means necessary for the execution of advertising and promotion actions in small businesses identifying the scope of each of them according to the type of product/service and the objectives trade-defined.

CE2.3 Distinguished the variables involved in the form and content that the advertising messages can present by identifying the repercussions of their choice on the corporate identity of the small business.

CE2.4 Identify strategies for the proper adequacy of small business communication actions based on the entity's corporate identity and image.

CE2.5 Identify the main utilities and capabilities of the office-editing office applications applied to commercial actions in small businesses.

CE2.6 Identify the characteristics and difficulties of the in-person and non-face-to-face communication systems-telematics-with clients and the sales network-marketing channels.

CE2.7 In a properly characterized case that provides the commercial objectives to be achieved and the commercial actions planned for a business establishment of a small business in a given period:

-Specify the required materials for each defined action by identifying its cost.

-Decide the location of the products in the establishment based on the goal to be reached.

-Develop the advertising message through available office applications, taking into account the entity's corporate identity and image.

-Set promotional and PR actions that are considered appropriate based on case contextualization.

-Determine the advertising channels by justifying their choice within the proposed context.

-Contrast the necessary resources and costs for each of the scheduled actions.

C3: Define action procedures with clients identifying management, loyalty and tracking actions that optimize the relationship with the client-type of small businesses or micro-enterprises.

CE3.1 Identify the usual protocol procedures for customer care and assistance-in a personal, telephone or telematic way-from the codes of good practice or deontology available to small businesses.

CE3.2 Different types of client requests-information, advice, complaint, complaint, and others-identifying the conditions that influence your resolution.

CE3.3 Identify methods commonly used in claims mediation by distinguishing advantages and disadvantages.

CE3.4 Drill down to the most common means that ensure customer loyalty by describing the characteristics of the various loyalty and tracking techniques of the client portfolio.

CE3.5 Describe the usual tools for the measure of the level of customer satisfaction in small businesses.

CE3.6 In the face of a convenient scenario, where information about the commercial objectives of a small business is provided:

-Develop a policy protocol for the case where customers-actual or potential-request information about the product or service, both personally and telematics.

-Establish a code of good practice that serves as a guide to the business of the small business, in different situations with the clients.

-Develop different performance protocols based on different customer profiles and different business assumptions.

-Set tools for periodic verification of the degree of customer satisfaction-surveys, interviews, and others.

CE3.7 From an assumed customer loyalty scenario characterized by different communication channels using a general office application:

-Identify the relevant customer data for the proposed loyalty actions.

-Prepare customer contact by making reports or business documents clearly and concisely according to the selected support-email, postal, phone, mobile messages, others-.

-Arguing the importance of follow-up and loyalty actions for the maintenance and growth of the client portfolio, and the new production, as basic business objectives.

CE3.8 In a conveniently characterized simulation in which a defined acting protocol is provided in a small business:

-Apply oral communication techniques in a fetch process with different types of clients.

-Evaluate the performance developed by describing the benefits of a good performance and detecting improvements to be made.

C4: Apply specific techniques for the sale of products and services, depending on the different channels, following all phases until the order is obtained, adapting them to the profile of main types of clients.

CE4.1 Analyze the fundamental phases of sales processes in type situations by identifying the motivations, brakes, and mobile purchase of customers.

CE4.2 In a sales scenario:

Apply basic customer negotiation techniques by specifying the most common communication skills in different type cases.

CE4.3 Delimiting the parameters to be taken into account to optimize the sale-profit margin, cost, customer type, collection conditions, delivery times, warranty, others-describing their usefulness.

CE4.4 Explain the characteristics and elements of the processes of closing sales, customer service and after-sales service through telematic means-virtual shop, online forms, interactive television, among others-.

CE4.5 Analyze the process of running the after-sales service by arguing the importance and usefulness for the survival and quality of small businesses.

CE4.6 In a simulation of selling to the main types of customers, through a certain channel and from the information conveniently characterized:

-Describe clearly the product characteristics, their advantages, and their suitability for the client's needs using the information gathered in the office used.

-Identify the customer's typology and purchase needs, asking the appropriate questions.

-Maintain an attitude that facilitates the purchase decision, according to selling techniques.

-Paused and following specific guidelines, objections based on the type of client and channel used.

-Set the run mode of the after-sales service and

-Record the incidents according to the given criteria.

-critically assess the performance developed by detecting strengths and actions to improve.

C5: Develop administrative management of different commercial, sales and customer support actions and complaints and complaints situations, and develop relevant documentation using office applications specific.

CE5.1 Identify the usual business documentation in small businesses-sales contracts for products or services, orders, orders, invoices, others-examining the particularities of each of them.

CE5.2 Define a procedure for registering and tracking customer complaints and complaints, detailing all steps for monitoring.

CE5.3 Identify the main utilities and capabilities of the specific office applications used in small businesses for the fulfillment and registration of the commercial documentation.

CE5.4 In a practical scenario where information is provided that is appropriately characterized by activities developed by a small business over a period of time, and office management applications commercial:

-Meet the commercial documentation support for such operations using appropriate office applications.

-Archive according to the procedure defined in the generated documentation.

CE5.5 In a scenario that provides various documentation related to the sale and customer data of a small business:

-Register the customer data presented in the assumption using the client management office applications.

-Register in the corresponding office application the claims made by the clients based on the data of the assumption.

-Register the business documentation data presented in the case through business management office applications.

Contents

1. Commercial planning in small businesses or microenterprises.

-Organization of the sales activity.

▫ Market trend lines.

▫ Identification of information sources in the location of clients.

▫ Potential competition: strengths, weaknesses, and sales techniques.

▫ The foreseeable volumes of purchase.

▫ Comparative study of competence and own business/service.

-The customer portfolio. Classification and treatment.

▫ Actual customers.

▫ Potential clients.

▫ New customers.

▫ Passive clients.

▫ Inactive clients.

▫ Special customers.

-Utilities and capabilities of computer and office tools for managing clients.

▫ The Customer Relationship Management (CRM) application.

▫ The word processors in communications with the client.

▫ The spreadsheet in the administrative activity.

▫ Relational databases in client and report management.

-Sales strategy.

▫ The goal-to-reach approach in the potential market.

▫ The programming of realizations with partial goals.

▫ The preparation of the argument for the client.

▫ The response forecast to client objections.

▫ The economic budget of the sales activity.

▫ The periodic monitoring and control of the business action.

-Social skills in dealing with the client.

▫ Verbal communication.

▫ Non-verbal language.

▫ Importance of the projected image to the client and its consequences.

2. Marketing and communication in small businesses or microenterprises.

-Ad commercial actions in small businesses or microenterprises.

▫ Advertising features: massive, immediate, useful, and effective.

▫ Identification of advertising and promotion media. Advantages and disadvantages of using it.

▫ Regular or on-point advertising campaigns. Effects.

-Planning for advertising and promoting the product/service.

▫ Setting targets.

▫ Product/Service Value Added Identification and Value

▫ Potential market identification and competitive environment.

▫ Message elaboration.

▫ The estimate of the commercial action budget

▫ The coordination of the campaign.

▫ Setting campaign control methods.

-Variables involved in commercial advertising design.

▫ The advertised product: tangible or intangible.

▫ The marked goal: report, persuade, or remember.

▫ The scope: actual or potential, local, regional, national, or international market.

▫ By the means used: press, posters, radio, television, Internet, others.

▫ The economic cost of the campaign.

-Message processing techniques.

▫ Identification of target audience characteristics.

▫ The content: the enterprise image and the product/service added value.

▫ The message code.

▫ Identifying barriers that prevent efficient communication.

▫ The choice of the most appropriate means of message transmission.

▫ The importance of feedback.

-The usefulness of office design in advertising design.

▫ The word processors.

▫ The presentation tools.

3. Customer support and loyalty in small businesses or microenterprises.

-The communication process in customer care.

▫ Client communication types: verbal, written, telephone, others.

-The acting protocols in customer care.

▫ Best practice codes.

▫ Deontological codes.

-Customer Service

-Identification of interests and client needs.

▫ The satisfaction of a need.

▫ The information and advice on the purchase.

▫ The after-sales service.

-Complaints and complaints.

▫ negotiation, treatment, and complaint and complaint techniques.

▫ The claims sheet.

▫ Procedure and processing of complaints and complaints.

▫ Social skills in the out-of-court settlement of complaints and complaints.

▫ Judicial path in the claims solution.

▫ Rights and responsibilities of the parties.

-Customer support loyalty techniques.

▫ Fidelization goals.

▫ Customer types to fidelize: levels and techniques.

▫ Resources and loyalty media.

-Tracking and controlling the degree of customer satisfaction.

▫ The client tab and control of operations and claims.

▫ Programming of visits.

▫ Coordination of actions in order management.

▫ Competition action information.

▫ Customer satisfaction surveys.

▫ The periodic evaluation of customer support services.

4. Sales techniques, channels and after-sales service.

-Sales process phases:

▫ Pre-sale: product knowledge, competence, and potential customer needs.

▫ The sale: customer contact, negotiating skill, and closing of the operation.

▫ After-sales: compliance with the agreed, warranty and/or maintenance.

-The sales channels and their specific procedure in closing operations.

▫ Direct sale.

▫ Brokers.

▫ E-commerce.

▫ The telemarketing.

▫ Call Center.

▫ Sales by catalog.

▫ Other.

-Customer negotiation techniques.

▫ Social skills in negotiation with the client, as an interactive process.

▫ Strategic negotiation planning.

▫ Setting the negotiation strategy

▫ Target pointing: sales volume, costs, concessions, others.

▫ Customer objections forecast.

▫ The positions of power and the blocking of the negotiation.

▫ Tactics and negotiation techniques and active listening.

▫ Closing the negotiation.

5. Commercial management of small businesses or micro-enterprises

-Commercial documentation in small businesses or microenterprises.

▫ The client tab.

▫ The product or service tab or catalog.

▫ The order document.

▫ The delivery certificate or document.

▫ The invoice.

▫ Check.

▫ Pagare.

▫ Change Letter.

▫ The receipt.

▫ Other documents: usage license, warranty certificate, usage instructions, after-sales service, others.

-Record and track complaints and complaints.

▫ The Claims Book and its administrative treatment.

▫ Existing differences between suggestion, complaint, and claim.

▫ The action protocols for complaints and complaints.

▫ The entry record of the complaint or complaint.

▫ The annotation on the corresponding record and/or on the client tab

▫ The customer satisfaction survey.

-Specific applications in commercial management: customers, sales, complaints and complaints.

▫ Applications for office-specific and office-specific applications.

▫ The treatment of texts in communications written with the client.

▫ The spreadsheet in the making of invoices, orders, others.

▫ The relational database in client portfolio management.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

FORMATIVE MODULE 4

Denomination: ADMINISTRATIVE AND ECONOMIC-FINANCIAL MANAGEMENT OF SMALL BUSINESSES OR MICROENTERPRISES.

Code: MF1791_3

Professional qualification level: 3

Associated with the Competition Unit:

UC1791_3: Perform administrative and economic-financial management of small businesses or microenterprises.

Duration: 120 hours

FORMATIVE UNIT 1

denomination: START-UP AND FINANCING OF SMALL BUSINESSES OR MICROENTERPRISES.

Code: UF1821

Duration: 60 hours

Competition Referrer: This training unit corresponds to RP1 and RP2, as related to starting up and obtaining financial resources for the start of economic activity.

Assessment Capabilities and Criteria

C1: Analyze the actions required for the constitution and development of small business activity by distinguishing the related bodies, their associated paperwork and documentation.

CE1.1 Identify public bodies-local, regional or national-related to the constitution and implementation of small businesses, relating the functions of each of them.

CE1.2 Establish the general or specific procedures necessary for the formation and implementation of small businesses by identifying the requirements required according to their legal form and the sector of activity.

CE1.3 Identify the documents necessary for the processing of the start and/or development of the activity, determining the way to fill them in different cases, such as business procedures for the start-up of the business, Extension of the social object, formalities for the constitution to local authorities, among others.

CE1.4 Explain the recordable modalities of Industrial Property for small businesses and their characteristics, recognizing the necessary documentation and the procedure for processing them.

CE1.5 To differentiate the insurable risks in the economic activity developed by different small businesses by determining the appropriate types of insurance for their coverage.

CE1.6 In a practical scenario in which information is provided that is characterized by the individual or social nature of a small business, the activity that it intends to develop, the existence or not of workers employees and their geographical location:

-Locate on the Internet the official bodies to be used to start the activity.

-Set the procedures to be performed before the various Administrations by identifying those that can be done in a telematic manner.

-Fill in the administrative documentation to the different Administrations related to the above procedures.

-Determine the possibility of registration of some form of Industrial Property-patents, utility models, trade names, establishment labels, logos, etc.-

-Precise the procedures to be completed before the registration of the Industrial Property necessary for the registration of the previously identified elements and complete the corresponding administrative documentation.

-Determine the various risks to be covered by the relevant insurance policies, establishing the insurance class required for each of them, according to the defined needs and the required regulations.

-Archive the generated documentation.

C2: Select the most advantageous financing alternatives from among those available on the market by calculating the costs of the same through office applications and identifying the procedures to be followed by each of the they.

CE2.1 Distinguished financial products for small businesses usually available on the market, detailing their key features and elements.

CE2.2 Identify the financing instruments available in the negotiation with suppliers-discounts, deferrals, and others-estimating their cost.

CE2.3 Explain the procedure for calculating the financial cost of the various financial resources available for small businesses, using appropriate office applications.

CE2.4 Indicate the necessary documentation for the negotiation, hiring and/or processing of the different financial products available for small businesses by observing their content.

CE2.5 Describe the process of managing effects to be charged and the discount of commercial effects, identifying the documents used and the advantages and disadvantages of these financing instruments.

CE2.6 Describe the usual procedures in the processing and application of grants or public subsidies for small businesses.

CE2.7 In the face of a convenient scenario, where information on the financial needs of a small business is provided:

-Classifying information provided on various financial products-bank loans and loans, discount lines, financing, factoring, micro-credit, venture capital, equity loans, mutual guarantee, and others-explaining the characteristics and costs of each of them.

-Select the most advantageous option, given the financial needs of the small business and the requested guarantees, explaining the criterion followed for the choice.

-Simulate the processing and presentation of the documentation relating to the chosen financial product.

CE2.8 In a properly characterized case, information about the financing needs of a small business is provided:

-Check that you meet the requirements set out in the call for which the grant is awarded.

-Organize small business documents based on what is required in the request instructions.

-Relate the procedures to be followed for the help request based on the instructions in the request.

-Meet the application forms set out in the grant call.

Contents

1. Start of economic activity in small businesses or micro enterprises.

-Formalities of incorporation according to the legal form.

▫ The Autonomy Professional.

▫ The Unipersonal Society.

▫ Civil Society.

▫ The Community of Goods.

▫ The Limited Society.

▫ The Anonymous Society.

▫ The Work Limited Society.

▫ The Job Anonymous Society.

▫ The Cooperative.

-Social Security:

▫ Procedures according to applicable regime.

-Public bodies related to the constitution, implementation and modification of the legal circumstances of small businesses or micro-enterprises.

▫ Functions of the organisms.

▫ Documentation to present.

▫ Fulfillment, general and specific, required in each specific case.

▫ Documents deadlines and forms.

▫ The Business Single Window.

▫ Virtual offices.

-The property records and their functions.

▫ Record types.

▫ Documentation.

▫ Fulfillment.

▫ Applicable Regulations.

-Civil liability insurance in small businesses or microenterprises.

▫ Characteristics and typology of civil liability insurance contracts.

▫ Risk assessment and coverage.

▫ Effects of the civil liability policy against third parties.

2. Financing small businesses or micro-enterprises.

-Small business finance products.

▫ Benefits and drawbacks.

▫ Loans.

▫ Commercial credit.

▫ The bank credit.

▫ leasing operations.

▫ Renting.

▫ factoring (bill cession).

▫ The forfaiting (cession of pages and letters of change).

▫ Banking business discounts.

▫ The official credits.

▫ Other.

-Other forms of local, regional and local funding for small businesses or micro-enterprises.

▫ Business subsidies.

▫ Help programs.

▫ Grants.

▫ Organizations, documentation, fulfillment, and deadlines.

FORMATIVE UNIT 2

Denomination: ACCOUNTING, TAX, AND LABOR MANAGEMENT IN SMALL BUSINESSES OR MICROENTERPRISES.

Code: UF1822

Duration: 60 hours

Competition reference: This training unit corresponds to RP3 and RP4, in relation to the management of charges and the fulfillment of accounting, tax and labor obligations.

Assessment Capabilities and Criteria

C1: Analyze the most common instruments and means of collection and payment in small businesses by selecting the same according to their characteristics, needs and possible agreements, formalizing and processing the documentation.

CE1.1 Describe the process of drawing up a collection and payment schedule, as well as the variables to be taken into account.

CE1.2 Identify the mercantile legislation that regulates charging and payment documents by describing the requirements for each of them.

CE1.3 To differentiate the instruments and means of collection and payment, conventional and telematic, identifying their characteristics, elements that compose them and relative documentation.

CE1.4 Explain the processing processes of the collection and payment instruments, conventional and telematic, respecting the criteria defined in the commercial regulations.

CE1.5 Describe the utilities and capabilities of the office applications and payments in small businesses.

CE1.6 Explain the concept of collection insurance by describing its benefits and costs.

CE1.7 Explain the procedure to be followed in the processing of payments, settlements, application for deferrals or payments of debts with Public Administrations identifying the necessary documentation for their processing.

CE1.8 In the face of a duly practical scenario in which information on payment commitments is provided to various economic operators-suppliers, creditors, public administrations-and a state is presented Cash flow:

-Select the most appropriate means and instrument of payment-physical or telematic-in each case based on the cash availability presented.

-Meet the appropriate documentation using the available payment management programs.

-Expose the specifics of the payment processing to the Public Administration.

CE1.9 In the case of a duly substantiated scenario in which information relating to collection rights is provided and an interim cash statement is presented:

-Select the most appropriate collection means to ensure cash balance.

-Develop the documentation for each collection instrument chosen using the collection management programs available.

-Indicate the process of processing and shipping the documentation of the collection instruments, using conventional or telematic means.

-Develop the documentation relating to the negotiation of effects to be charged-discount, collection management-, indicating the specifics of its processing and negotiation.

C2: Apply the most common methods of cash control in small businesses, performing the necessary calculations through conventional or office-based means and solving the main incidents.

CE2.1 Explain the usual mechanisms for controlling cash flows-charges and payments through cash flows, banks, telematic means, or others.

CE2.2 Define the mechanisms for solution of incidents, errors, or inaccuracies detected in the bank notes and statements.

CE2.3 Explain the procedure to be followed for the claim of non-payment or due debt to a client identifying the most common circumstances, consequences and judicial guarantees.

CE2.4 Explain techniques for detecting deviations in the treasury budget, using office-based applications such as spreadsheets.

CE2.5 Relating the usual adjustment measures for cash deficits-effects discounts, lines of credit, refinancing, deferrals, and others-contrasting the advantages and disadvantages of each of them.

CE2.6 In the case of a duly substantiated scenario in which an initial cash and cash-in-cash budget is provided at a given moment in the financial year:

-Compare the items in the documents raised in the case by detecting the deviations between the two situations.

-Identify the cause and nature of the detected deviations, quantifying their amount.

-List possible cash adjustment measures, depending on the deviations detected, valuing their cost.

C3: Apply accounting, tax and labor regulations in the usual management of small businesses by deducting the required periodic obligations.

CE3.1 Determine the accounting obligations of small businesses according to their nature or tax regime selected in the case of individual entrepreneurs, identifying the mandatory records and the procedures for their legalization and advertising.

CE3.2 Explain the main accounting concepts-must, have, double-departure method, operating accounts of assets, liabilities, expenses and income-recognizing their usefulness for the production of annual accounts.

CE3.3 Establish the accounting and accounting operations registration processes, identifying the benefits of using accounting management applications or integrated management packages.

CE3.4 Determine the most important tax regulations in the development of small business activity by describing the tax obligations that arise.

CE3.5 Characterize the usual tax documentation in small businesses by describing the appropriate way to complete it and the filing deadlines required in each case, using the specific office applications.

CE3.6 Relating legal obligations on labor-high and low, payroll, social insurance-distinguishing the time and form of each of them.

CE3.7 Feature the usual business documentation in small businesses, completing the same through the appropriate office applications.

CE3.8 Identify the most commonly used office applications or office packages in the accounting, tax, and labor management of small businesses by describing their utilities and capabilities.

CE3.9 In a practical scenario where information is provided that is characterized by the activity to be carried out by a small business and identified its peculiarities-workers in charge, sector of activity, form legal-:

-Determine the taxes on which you are a taxable person based on the data of the assumption.

-Develop the tax calendar and place of presentation of the taxes.

-Determine the labor obligations arising from the information provided, the established calendar and the persons and bodies to whom the documents are to be presented.

-Determine the accounting obligations arising from the situation raised in the case by specifying the mandatory records.

CE3.10 In a scenario where information is provided that is properly characterized by activities developed by a small business over a period of time, using integrated management packages or other specific office applications:

-Register the accounting operations specified in the assumption.

-Develop the annual accounts.

-Meet the tax documentation to be presented.

-Meet the usual labor documents.

Contents

1. Means of collection and payment in small businesses or micro-enterprises.

-Basic merchant legislation:

▫ Physical collection and payment documents: content, features, and benefits

▫ Payment instruments and financing costs in your case.

▫ The letter of change and the pagare. Differences.

▫ The spot payment and discounts for "soon paid".

▫ The deferred payment with interest.

▫ Bank Transfer.

▫ Payment counter-reimbursement or receipt of merchandise, product, or service.

▫ Telematic media.

▫ Other forms of payment.

-Managing collections in small businesses or micro-enterprises:

▫ Invoice tracking and control and collection management

▫ Cobros and payments to the Administration.

▫ Collection Compensation Methods.

-Unpaid claim formulas:

▫ Judicial actions with unpaid.

▫ Extra-judicial solutions.

2. Treasury management in small businesses or micro-enterprises.

-Running the treasury budget and control methods:

▫ The collection and payment calendar.

▫ Control of cash flows.

▫ Treasury Budget Deviations.

-Techniques for detection of deviations:

▫ Cause, nature, and effects of deviations.

▫ The adjustment of cash budget deviations.

▫ Settings classes.

-Computer and office applications in treasury management:

▫ Specific applications for treasury management.

▫ Benefits of office and payment management applications.

3. Accounting, fiscal and labor management in small businesses or micro enterprises.

-Accounting obligations according to the legal form.

▫ Nature, functions and principles of the General Accounting Plan.

▫ Basic concepts: double-split method, must and have, asset and liability, revenue and expense.

▫ The accounting record for operations.

▫ Annual accounts in small businesses: types, modes, and structure.

-Tax management in small businesses.

▫ The fiscal calendar.

▫ The tax returns of small businesses and microenterprises.

▫ Document fulfillment and filing deadlines.

-Labor character obligations.

▫ The State Employment Public Service and employment recruitment.

▫ General Social Security Treasury: enrollment, membership, ups, downs, variations, and quotes.

-Computer and office applications for accounting, tax and labor management.

▫ Integrated management packages for small businesses or microenterprises.

▫ The treatment of texts in writing.

▫ The spreadsheet in payroll processing.

▫ The database in personnel management.

▫ Accounting and tax management applications.

Methodological guidelines

The training units for this module can be programmed independently.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

TRAINING MODULE 5

Naming: MANAGING THE PREVENTION OF OCCUPATIONAL RISKS IN SMALL BUSINESSES.

Code: MF1792_2

Professional qualification level: 2

Associated with the Competition Unit:

UC1792_2: Manage job risk prevention in small businesses.

Duration: 60 hours

Assessment Capabilities and Criteria

C1: Apply work risk assessment techniques linked to general and specific working conditions of small businesses, depending on the nature and activity of the business.

CE1.1 Distinguished the meaning of the concepts of occupational risk, damages derived from work, prevention, accident of work and occupational disease, explaining the characteristics and elements that define and differentiate each one of them.

CE1.2 Detailed information for small businesses to be taken into account for the evaluation of occupational risks-the nature of the activity, characteristics and complexity of the jobs, substances or materials used in processes, among others.

CE1.3 Describe the content, characteristics, and phases of job risk assessments, depending on their nature and type of activity.

CE1.4 Explain what are the usual techniques for the identification and evaluation of occupational risks and the conditions for their application, depending on the nature and type of activity, among others, of the small business.

CE1.5 Identify health changes related to physical and/or mental burden on small businesses, which may be subject to risk assessment, depending on the nature and type of business activity.

CE1.6 Explain factors associated with working conditions in small businesses that may lead to occupational disease or accident at work and may be subject to risk assessment, depending on the nature of the activity, characteristics and complexity of the jobs, substances or materials used in the processes, among others.

CE1.7 Describe the sections of a part of accidents related to the causes and conditions of the same, depending on their nature and type of activity.

CE1.8 Relate the concept of preventive measure and protection of safety and health to workers with the general and specific risks of small businesses.

CE1.9 Analyze techniques for the establishment of preventive measures in small businesses based on occupational risk assessments, depending on the nature of the activity, characteristics and complexity of the jobs, substances or materials used in processes, among others.

CE1.10 In a practical scenario of evaluating work risks related to a manufacturing process or service delivery, in a small business:

-Identify potential damage to security and health in the workplace and environment.

-Establish the relationships between the poor working conditions and the possible damages resulting from them.

-Identify risk factors, general and specific, derived from working conditions.

-Determine preventive techniques for improving working conditions from the identified risks.

-Associate risk factors with preventive acting techniques.

CE1.11 In a practical scenario of an assessment of occupational risks in the development of an activity in a small business:

-Identify risk factors derived from working conditions.

-Perform risk assessment using objective specific techniques.

-Propose preventive measures from the identified risks.

C2: Apply planning and management techniques for the prevention of occupational risks in small businesses, ensuring compliance with defined preventive measures.

CE2.1 Identify the sections that make up a work risk prevention plan in accordance with the regulations.

CE2.2 Describe the planning process for the preventive activity and the elements that make it up.

CE2.3 Classify the different activities of special hazard associated with the risks generated by the working conditions, relating them to the activity in a small business.

CE2.4 Relate the assumptions and conditions in which the presence in the work centers of the preventive resources is required.

CE2.5 Explain the procedure to be carried out by the businessman or manager of a small business when the workers are or may be exposed to a serious and imminent risk on the occasion of their work.

CE2.6 Analyze compliance management techniques for preventive measures defined in occupational risk assessments.

CE2.7 In a practical scenario of risk control generated by safety conditions, the working environment and the organization of work, with personal protective equipment (PPE ' s):

-Ensure the suitability of individual protective equipment with the dangers of protecting them.

-Describe the technical characteristics of the EPI's and their limitations of use, identifying possible incorrect uses and reporting them.

-Verify the adequacy of storage and storage operations.

CE2.8 In a practical scenario of risks generated by the security conditions set out in a prevention plan in a small business, and given preventive measures, assess their relationship to:

-Chokes with mobile and mobile objects.

-Fallen.

-Golpes or cuts by objects.

-Electrical risk.

-Tools and machines.

-Projections of fragments or particles and traps.

CE2.9 In a scenario of risk assessment generated by physical agents in a small business:

-Identify occupational risks linked to physical agents such as lighting, thermohygrometric conditions, noise and vibration, among others.

-Explain the most important harmful effects that such agents can cause to the organism.

-Propose control measures or elimination of risk factors by physical agents.

CE2.10 In a practical scenario of risk assessment generated by chemical agents in a small business:

-Identify chemical contaminants according to their physical status.

-Identify the way of entry of the toxic into the body.

-Explain the most important harmful effects that cause damage to the organism.

-Propose control measures based on the source or pollutant focus, on the propagator or on the worker.

CE2.11 In a practical scenario of risk assessment generated by biological agents in a small business:

-Explain the different types of biological agents, their characteristics and differences between different groups.

-Identify existing biological hazards in the work activity.

-Describe the main techniques of prevention of biological risks to be applied in the work activity.

CE2.12 From a general and specific risk assessment of a small business:

-Develop a job risk prevention plan, integrating applicable regulatory requirements.

-Establish human and material means, as well as the economic budget, for the execution of the plan.

C3: Determine effective preventive actions linked to order, cleaning, signage, and general maintenance in small businesses.

CE3.1 Identify the most common incidents that cause workplace accidents, related to order, cleaning, signage, and general maintenance.

CE3.2 Define thermogrometric conditions of workplaces according to the tasks developed, according to the applicable regulations.

CE3.3 Describe the characteristics, use and functionality of instruments and means-such as posters, signals, public demonstrations, bulletin boards, audiovisual messages among others-in the dissemination of actions and preventive measures linked to order, cleaning and general maintenance.

CE3.4 Explain the meaning of different types of security signals, such as: prohibition, obligation, warning, emergency, specifying shapes, colors, pictograms, and their location according to the regulations.

CE3.5 In a practical scenario about danger zones in a workplace in the small business:

-Senalize, on a plane, the zone placement zones or hazard pictograms.

-Select the types of hazard pictograms based on the enforcement established by the regulations.

-Confect divulgative posters that graphically illustrate hazard warnings and/or pictogram explanation.

-Confect information notes and summaries, among others, to carry out information activities for workers, according to criteria of clarity and comprehensibility.

CE3.6 In a scenario of applying security measures to a place of work in a small business:

-Delimiting corridors and areas for storage, identifying spaces at risk of falls or other accidents, and respecting regulations, specifying the necessary signage.

-Keep appliances, machines and installations in good cleaning, according to safety criteria set out in the regulations or manual procedures.

-Collect and treat waste from first materials or manufacturing selectively, according to environmental regulations.

CE3.7 In a practical scenario of checking the preventive security conditions in terms of general maintenance in a place of work of a small business:

-Signage, in accordance with the regulations, the traffic paths leading to the emergency exits.

-Subheal deficiencies in the technical maintenance of facilities and work equipment that may affect the safety or health of workers-such as, slippery or difficult-cleaning floors, hallways, Poorly conditioned doors and stairs-depending on specific procedures for each case.

C4: Apply acting techniques in emergency situations and require first aid, according to emergency plans, the regulations applicable to small business and basic health care protocols.

CE4.1 Explain the content and characteristics of an Emergency Plan.

CE4.2 Describe basic actions in the main emergency situations and procedures for collaboration with emergency services.

CE4.3 In a scenario of developing a small business emergency plan:

-Describe dangerous workplace situations, with their determining factors, that require the establishment of emergency measures.

-sequentially develop the actions to be performed in a given situation of partial and general emergency.

-Relating the emergency with the auxiliary media which, if necessary, must be alerted (hospitals, fire service, civil protection, municipal police and ambulances) and with the necessary communication channels for contacting internal and external services.

CE4.4 Describe operation in an automatic fire detection and extinguishing system, as well as its different specific elements and functions.

CE4.5 Specify the effects of solid, liquid and gaseous extinguishing agents on different types of fires according to: the nature of the fuel, the place where it occurs and the physical space it occupies, as well as the consequences of improper use of the same.

CE4.6 In a scenario of simulated fire suppression in a small business:

-Select the most appropriate extinction equipment for the fire type.

-Select and use portable and fixed media with solid, liquid and gaseous agents.

-Make extinction using the method and technique of the equipment used.

CE4.7 In a practical evacuation scenario, in which the plane of a building and the evacuation plan are facilitated in the face of emergencies:

-Locate special detection, alarm, and light installations.

-Senalize the means of protection and escape paths.

-Propose the procedures for action in relation to the different risk zones in a given emergency situation.

CE4.8 Citar the basic content of the kits for performances in the face of emergencies.

CE4.9 In a scenario of simulated accident simulation exercises:

-Indicate precautions and measures to be taken in case of bleeding, burns, fractures, luxations and muscle injuries, positioning of patients and immobilization.

-Apply resuscitation measures, cohibide of bleeds, immobilizations, and bandages.

C5: Analyze work risk prevention management procedures aimed at the promotion, motivation and awareness of workers, in accordance with the preventive planning and regulations in place in small businesses.

CE5.1 Identify the regulations on the prevention of occupational risks, distinguishing the functions of the self-employed, microentrepreneur or manager of small business, as well as its implications from the point of view of the performance to be carried out.

CE5.2 Define procedures and mechanisms for occupational risk information and preventive measures for workers in small businesses, according to effective communication criteria.

CE5.3 Describe the characteristics, advantages and disadvantages of different techniques to verify the effectiveness of information and training actions to workers-such as on-site observation, periodic checks, among others-on the prevention of occupational risks in small businesses.

CE5.4 Identify techniques and strategies of motivation, awareness and change of attitudes of workers, to use in the prevention of occupational risks in small businesses, based on the analysis of factors involved in different work situations.

CE5.5 Justify the importance of adopting and promoting safe behaviors in jobs as well as the consequences and implications of their lack of promotion and implementation.

CE5.6 Justify the importance of the correct use of the different work and protection teams, explaining the consequences or damage to health, which could derive from their misuse or maintenance.

CE5.7 Argument from the point of view of the consequences, the legal responsibilities arising from the failure to comply with the rules on the prevention of occupational risks by employers and workers.

CE5.8 In a practical scenario of activities linked to the promotion of safe behaviors in the development of work in a small business:

-Develop a programming of training activities for workers who integrate actions aimed at motivation, change of attitudes and awareness of workers, to promote safe behaviors in the development of the tasks.

-Develop disclosure posters and internal rules that contain the essential elements of general and sector prevention, such as information, signage, images and symbology, among others, to promote safe behaviors.

-Design a procedure that contains all the necessary elements for verifying the effectiveness of all scheduled actions.

-Design an information campaign on all actions planned in the field of prevention of occupational risk prevention.

CE5.9 In a practical assumption of verification of the effectiveness of training, information, motivation and awareness of workers in the prevention of general and specific risks of the small business at work, apply procedures that allow:

-To verify with objectivity the effectiveness of each of the actions taking as a reference the compliance of the regulations by the workers.

-To verify the proper review, use and maintenance of the individual protection equipment of the sector, by the workers in the performance of the tasks that require them in their usual work.

C6: Analyze the functions, activities, and relationships-internal and external-in a small business with the prevention services, within the framework of the current regulations.

CE6.1 Explain the differences between agencies and entities related to health and safety at work.

CE6.2 Define the functions of foreign prevention services, their types and characteristics.

CE6.3 Establish the functional organization of a small business, specifying its relationship with the prevention of occupational risks, and where appropriate, with other prevention services.

CE6.4 Establish the relationship between current legislation and the obligations arising from the coordination of business activities in the field of risk prevention, specifying the relative to self-employed workers, microentrepreneurs or small business managers.

CE6.5 Identify documents related to the management of prevention in small businesses, explaining their function, elements and form of fulfillment and fulfillment, according to the regulations.

CE6.6 In a practical scenario in the small business, where information on the prevention of work risks for the development of reports or other documents is needed through telematic means:

-Identify the most appropriate and reliable source of information to the type of information required.

-Contrasting information obtained from different sources.

-Classify and archive the types of documents customary in the specific professional field of occupational risks-letters, reports, accident records, incidents and occupational diseases, certificates, authorizations, notices, circulars, statements, security tokens, requests, or others-according to their design and format.

Contents

1. Safety and health at work.

-Work and health.

▫ Professional risks.

▫ Risk Factors.

▫ Damage from work.

▫ Work accidents.

▫ Professional diseases.

▫ Other pathologies derived from the job.

-Professional risks.

▫ Risks related to security conditions.

▫ Risks associated with the working environment.

▫ Workload, fatigue, and job dissatisfaction.

-Rights and basic business and workers.

-Preventive and protective measures: collective and individual.

▫ Preventive information and training.

-Consultation and participation: company and workers.

-General and sector-specific risks for small business or micro-enterprises and their prevention.

▫ Risks linked to security conditions.

▫ Risks linked to the work environment.

▫ Workload, fatigue, and job dissatisfaction.

-Elementary risk control systems. Collective and individual protection.

-Emergency and evacuation plans.

-Health control of workers.

-General and specific risk assessment and risk prevention planning in small businesses.

▫ Risk assessments: identification and assessment techniques.

▫ Planning for the prevention of work risks in small businesses.

▫ Risk control systems.

-Collective and individual protection:

▫ Prevention actions, measurement techniques, and equipment utilization.

▫ Verifying the effectiveness of prevention actions: crafting simple procedures.

2. Risk prevention management in small businesses or micro enterprises.

-Basic prevention management principles.

▫ Instruments, media, own resources, and others.

▫ Representation of workers.

-Planning for preventive activity.

▫ Assignment of responsibilities.

▫ Coordination and management with other prevention services.

-Services, features, and management modes.

-Organization of preventive work: Basic routines.

-Documentation: collection, processing, and file.

3. General risks and preventive actions in small businesses or micro-enterprises.

-More common risks and forms of prevention in small businesses or micro-enterprises.

▫ Order and cleanup of installations.

▫ Senalization. Types.

▫ Control and maintenance of work equipment and tools.

▫ Ventilation and thermogrometric conditions.

-Functions of effective communication and risk avoidance training.

-Applying techniques to favor safe behaviors.

▫ Information, and instructions for managing tools and work teams.

▫ Basic and specific training in the field of occupational risk prevention.

4. Emergency and evacuation situations in small businesses or microenterprises.

-The emergency plan.

▫ Emergency plan objective.

▫ Organization, resources, and procedures.

▫ Classification of emergencies.

▫ Actions to perform based on the type of emergency.

▫ Emergency equipment functions.

▫ Recommendations to watch in emergency situations.

-The evacuation plan.

▫ Evacuation plan object.

▫ Organization, resources, and procedures.

▫ Senalization, planes, alarms, and evacuation routes.

▫ Security zone and meeting point.

-The evacuation drill.

▫ Emergency scenario formulation in risk prevention.

▫ The evacuation drill period.

5. Bodies, organs and entities related to the prevention of occupational risks.

-Basic regulatory framework for the prevention of occupational risks.

▫ Legislation, specific to the prevention of occupational risks for self-employed workers and small businesses or micro-enterprises.

-Public agencies related to Safety and Health at Work.

▫ At the state level.

▫ In the Autonomous Communities.

▫ At the Local scope.

▫ In the European Union.

▫ Other scopes.

-Managing work risk prevention.

▫ The Work Safety and Health Committee and the Prevention Delegate.

▫ Prevention Services.

▫ Integrated prevention.

Access criteria for students

They shall be those established in Article 4 of the Royal Decree governing the certificate of professionalism of the professional family to which this Annex accompanies.

NON-WORKING PROFESSIONAL PRACTICE MODULE FOR MICRO-ENTERPRISE CREATION AND MANAGEMENT.

Code: MP0385

Duration: 40 hours

Assessment Capabilities and Criteria

C1: Carry out an analysis of the business opportunities and the cost of starting the economic activity, prioritizing them according to criteria of economic and financial viability, selecting the legal form of the most appropriate constitution, programming actions, allocating the resources necessary for the management of the same, with strict subjection to the current legislation, adopting the marketing strategy most suitable for its positioning in the market, from a perspective of quality of service and respect for the environment.

CE1.1 Identify the requirements, in terms of knowledge, skills and skills, for the exercise of a particular activity, relating them to the business idea raised, using the information and means Software available.

CE1.2 Select, from among the opportunities presented, the most appropriate business initiative to the entrepreneur, based on the results of the SWOT analysis, proposing the most advantageous legal form, attending to the economic capacity of the entrepreneur, as well as the physical location of the business that is considered to be the most successful and the resources necessary for the implementation of the economic activity, valuing the advantages and disadvantages of the rental or purchase.

CE1.3 Perform the schedule of activities of the small business or microenterprise, allocating the resources associated with each process and applying the techniques of control the activity, to ensure the optimization of the resources and the minimisation of incidents and deviations, ensuring the control of the economic activity concerned.

CE1.4 Develop the communication plan to be implemented in the small business or microenterprise, establishing the procedures and the most appropriate follow-up and control measures for the management of incidents and conflicts, and those other aimed at involving workers in the business of the company, taking into account, in any case, their interests and motivations.

CE1.5 Evaluate the suppliers, establishing the necessary indicators to carry out the control and monitoring of the same, guaranteeing the safety stock, for the fulfilment of the obligations with client, taking care of all time to economic, quality and environmental criteria.

C2: Apply the techniques of organization of sales actions for the marketing of products/services, as well as the most appropriate order management, to ensure the coverage of the client's needs, its Loyalty and permanence of small business or micro-enterprise.

CE2.1 Establish the procedures for action, for the fulfillment of commercial objectives of the small business or microenterprise, depending on the profile of the client to consider, establishing the forms of measurement of the degree of satisfaction of the same.

CE2.2 Prepare customer contact by using appropriate media-email, fax, telephone, other-as well as reports or tokens that allow you to anticipate your expectations of purchasing or hiring in relationship to the product, prices, conditions, delivery times and other considerations of interest, as well as its loyalty.

CE2.3 Apply oral communication techniques in the customer engagement process, anticipating, in advance, objections to the product, pricing, and other conditions of the small business or microenterprise.

CE2.4 Record the incidents and problems detected in communicating with the customer and proceed to their resolution with immediacy, ensuring compliance and customer satisfaction.

CE2.5 Complaint the Customer Data Record, in relation to suggestions, complaints and/or complaints filed, as well as the sales operation reports, by using office and software tools specific.

C3: Manage administratively, from an economic, financial, fiscal and labor point of view, small business or micro-enterprise.

CE3.1 Determine, depending on the specificity of the activity to be developed, the risks to cover and the cost of underwriting the civil liability policy, the most convenient insurance entity.

CE3.2 Establish the most appropriate registration and file procedure of the administrative documentation, relating to the constitution of the small business or micro-enterprise.

CE3.3 Rate of among the possible financial products, the most indicated for the acquisition of fixed assets, the financing of supplies and realization of recovery and payment operations, selecting the most suitable for small business or micro-enterprise.

CE3.4 Identify, using the information and available IT resources, the grants and aid programmes planned for the start-up of small businesses or micro-enterprises.

CE3.5 Recognize the obligations, taxes and labor, of the small business or micro-enterprise, setting the calendar, place and administration or competent entity, in each case, for the presentation of documents and the fulfillment of the an obligation to take place, in time and form.

C4: Meet the obligations of prevention of occupational risks, in avoidance of damages arising from the work and in compliance with the legislation in force.

CE4.1 Assess the risks associated with the specific activity of small business or micro-enterprise, identifying general and specific risk factors, generated by physical, chemical or biological agents, determining the measures of prevention applicable for the elimination or minimisation of the risk.

CE4.2 Identify the most appropriate personal protective equipment for the protection of workers from risks related to the environment and organization of work, taking into account the manufacturer's recommendations and limitations For use and control of storage and conservation, in compliance with current regulations in this field.

CE4.3 Point out the danger zones of the small business or micro-enterprise, as well as the alarm systems and exterior exits to be used by personnel in emergency situations, using pictograms and information more appropriate in each individual case, in accordance with current regulations.

CE4.4 To develop training and information actions aimed at workers, in order to raise awareness among workers and motivate them towards safe behaviors in the development of their activities, ensuring the effectiveness of same.

CE4.5 Identify the most appropriate and reliable sources of information, for the maintenance and updating of the system of prevention of occupational risks, in compliance with the law in force, using the official media and available, for obtaining the same and the classification and registration of the generated documentation.

C5: Participate in the company's work processes, following the rules and instructions set out in the job center.

CE5.1 Behave responsibly in both human relationships and the jobs to be performed.

CE5.2 Respect the procedures and rules of the work center.

CE5.3 Diligently undertake the tasks according to the instructions received, trying to bring them into line with the work rate of the company.

CE5.4 Integrate into the production processes of the job center.

CE5.5 Use the established communication channels.

CE5.6 To respect at all times the measures of risk prevention, occupational health and environmental protection.

Contents

1. Implementation of the economic activity

-Self-assessment of knowledge, skills and skills of the entrepreneur.

-Identifying business opportunities.

-Tipification of weaknesses, threats, strengths and opportunities.

-Selecting the most viable business initiative.

-Physical location of the economic activity.

-Planning for communication in small business or microenterprise.

-Security stock rating.

-Evaluation of suppliers.

-Constitution formalities.

2. Commercial management of the micro-enterprise.

-Setting procedures in the business action.

-Preparing customer contact and forecast objections.

-Application of oral communication techniques.

-Managing incident with the client.

-Tracking and controlling commercial activity with office-specific office and office applications.

3. Administrative, accounting, financial, fiscal and labour management of small business or micro-enterprise.

-Subscription of the liability policy against third parties.

-Determining the file procedure for administrative documents.

-Choosing financial products for fixed asset acquisition and provisioning.

-Information on grants and aid to small businesses or micro-enterprises.

-Financing of collection and payment operations.

-Compliance with tax and labor obligations of small business or microenterprise.

4. Prevention of occupational risks in the small business or micro-enterprise.

-Evaluating the risks associated with the specific activity.

-Equipment to ensure individual and collective protection, more appropriate, in compliance with current regulations.

-Risk signaling, alarm systems, and emergency exits.

-Take action depending on the type of injury and first aid to the accident.

-Training and information to favor safe behaviors.

-Maintenance of the work risk prevention management system.

5. Integration and communication in the workplace

-Responsible behavior in the job center.

-Respect to the procedures and rules of the work center.

-Interpreting and diligently performing the instructions received.

-Recognition of the organization's production process.

-Using the communication channels set in the job center.

-Adequation to the company's work rate.

-Tracking the regulations for risk prevention, occupational health and environmental protection.

IV. PRESCRIPTIONS OF TRAINERS

Training	Required Accreditation	Professional experience required in the scope of the competition
MF1788_3: Entrepreneurship planning and initiative in small businesses or microenterprises.	-Licensed, Engineer, or corresponding degree title and other titles equivalents. -Diplomate, Technical Engineer or corresponding degree title or other equivalent titles.	2 years
MF1789_3: Business activity address of small businesses or microenterprises.	-Licensed, Engineer, or corresponding degree title and other equivalent titles. -Diplomate, Technical Engineer or corresponding degree or other degree equivalent titles.	2 years
MF1790_3: Marketing of products and services in small businesses or microenterprises.	-Licensed, Engineer or corresponding degree title and other equivalent titles. -Diplomate, Technical Engineer or corresponding degree of degree or other equivalent titles.	2 years
MF1791_3: Administrative and economic management of small businesses or microenterprises.	-Licensed, Engineer, or corresponding degree title and other titles equivalents. -Diplomate, Technical Engineer or corresponding degree title or other equivalent titles.	2 years
MF1792_2: Managing work risk prevention in small businesses.	Work Risk Prevention Top Level Technician	2 years

V. MINIMUM REQUIREMENTS FOR SPACES, FACILITIES AND EQUIPMENT

Forming Space	Surface m2 15 pupils	Surface m2 25 pupils
Classroom	45	60

Forming Space

M1	M2	M3	M4	M5
Classroom	X		X	X	X	X

Forming Space
Classroom	-Audio-visual equipment. -Network-installed PCs, projection canon, and internet. -Specialty specific software. -Pizars to write with marker. - Flip-chart. -Classroom material. -Table and chair for trainer. -Messes and chairs for students

It should not be interpreted that the various identified learning spaces should necessarily be differentiated by closure.

Facilities and equipment must comply with the relevant industrial and hygiene regulations and respond to universal accessibility and safety measures for participants.

The number of units to be provided for the utensils, machines and tools specified in the training spaces shall be sufficient for a minimum of 15 students and must be increased, if appropriate, to attend to the top number.

In the event that the training is addressed to persons with disabilities, the adaptations and reasonable adjustments will be made to ensure their participation in equal conditions.