Professional training for employment in Spain is financed by funds from:

Applying the funds

    • These funds finance training activities and are applied as follows

      1. Discounts for companies

      In initiatives called “training discounted by companies” and “individual training permits”, companies have a credit for training their workers that is made effective by means of discounts in the social security payments paid by companies.

      The amount of the credit results from applying the percentage that is established annually in the Spanish Finance Law to the amount paid to Social Security by each company in the previous year as a professional training fee. This percentage is determined by the size of the companies, so that the smaller the size of the company the larger the percentage.

      These percentages are currently

      Credit company

      Amount received for professional training

      Sum "Base of other contributions"



      % Discount according to workforce

      Average workforce


      1 to 9 workers


      10 to 49 workers


      50 to 249


      More than 250


      1 to 5

      €420 instead of percentage.

      Companies that incorporate new workers, either by opening new work centres or creating new positions: €65 for each new worker.

      It is important to note that if your company has more than five employees, you are required to assume a percentage of the total costs that the application communicates throughout the year. For the calculation of this contribution, the wage costs of employees trained during working hours are taken into account.

      On the other hand, companies that grant individual training permits to their workers will have an additional credit whose criteria for their amount are determined by Order of the Ministry of Employment and Social Security.

      In any case, the company must submit the training actions to the legal representation of workers. Failure by the company to comply with this obligation shall prevent the acquisition and, where appropriate, the maintenance of the right to the discount.

    • They apply to the training offer for unemployed and employed workers, including that specifically targeted at self-employed and social-economy workers, as well as to mixed public employment-training programmes.

      Alternatively, public employment services can provide a "training check" to unemployed workers, which enables them to carry out specific training actions aimed at improving their employability. The worker delivers the check to the training entity they select and which meets the requirements.

    • They apply to grants, transport, maintenance and accommodation support and support enabling them to combine attending training with the care of children under six years of age or dependant relatives. This is granted to unemployed people participating in training activities and financial compensation to companies for performing non-labour professional practices, if applicable.

      Also for training people in situations of deprivation of liberty and soldiers and sailors who maintain a temporary relationship with the armed forces.

    • A specific and sufficient provision is allocated annually to ensure a quality training offer for employed and unemployed workers, and a percentage for financing training of public employees.

      Another part is allocated to financing training activities aimed at functions related to collective bargaining and social dialogue.


Other considerations

Specific economic modules for different training specialities are set by regulation, establishing the limits and maximum and minimum between which they can be adjusted, and they are updated regularly. The economic module means the cost per participant and training time that may be subject to public funding.

These economic modules apply to all professional training initiatives for employment, including training of public employees.