Intellectual capital is defined as the set of immaterial elements that give value to organizations and make their operation possible with the support of the material elements of them. In the last two decades, after the contribution of some authors in this matter, a growing interest on the part of different organizations in identifying and optimally managing their intellectual capital has arisen worldwide. This work outlines the proposal of a conceptual model of intellectual capital management, in which after the establishment of goals and plans as a result of strategic planning exercises, actions are identified and implemented for the construction and development of the elements of intellectual capital that are crucial for the materialization of the purposes of the organization.