Recently, situations where a matrix coincides with some of its powers have been studied. This kind of matrices is related to the generalized inverse matrices. On the other hand, it is possible to introduce another class of matrices that involve an involutory matrix, generalizing the well-known idempotent matrix, widely useful in many applications. In this paper, we introduce a new kind of matrices called {K,s+1}-potent, as an extension of the aforementioned ones. First, different properties of {K,s+1}-potent matrices have been developed. Later, the main result developed in this paper is the characterization of this kind of matrices from a spectral point of view, in terms of powers of the matrix, by means of the group inverse and, via a block representation of a matrix of index 1. Finally, an application of the above results to study linear combinations of {K,s+1}-potent matrices is deri... [Leer más...]