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BOE-A-2026-11388 ·26 May 2026 ·Resolution Low impact
Tax

Partner companies: signing of agreements for training placements for students from IES Almina in Ceuta

The agreements signed by the Ministry of Education, Vocational Training and Sports have been published to allow training placements for students from the Almina Secondary Education Institute in Ceuta within companies or equivalent organisations (Art. 48.8 Law 40/2015). The Ministry shall manage Social Security and cover the non-discounted cost of the resulting contribution (Art. 10).

In 2 key points

  1. The Ministry shall bear the non-discounted cost of the students' Social Security contribution (Art. 10). (art. 10)
  2. Companies must ensure access to a dual tutor and comply with the training programme (eleventh clause). (cláusula undécima)

How it affects those involved

For partner companies (such as Ambulancias Tenorio e Hijos, SLU or Bar restaurante El Capote), the regulation formalises their participation in the Vocational Training System, requiring them to ensure access to tutors, adhere to the training programme, and comply with occupational risk prevention and data protection regulations (eleventh clause). The Ministry of Education shall bear the non-discounted Social Security cost for the students (Art. 10).

Lifecycle

2026-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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