Skip to content
BOE-A-2026-11390 ·26 May 2026 ·Resolution Low impact
Tax

Companies and organisations: publication of agreements for vocational training placements in Ceuta

Agreements signed by the Ministry of Education, Vocational Training and Sports have been published to facilitate vocational training placements for students from the IES Clara Campoamor in Ceuta with various companies and organisations (Art. 48.8 Law 40/2015). These agreements regulate the non-contractual work-based learning phase (Art. 42.2 LOE and Art. 66.4 LOFP). The Ministry shall bear the non-subsidised Social Security costs for the students (eleventh provision).

In 2 key points

  1. The Ministry shall bear the non-subsidised cost of the students' Social Security contributions (tenth provision). (disp. décima)
  2. Companies must guarantee access to tutors and comply with the scheduled training activities (eleventh provision). (disp. undécima)

How it affects those involved

For collaborating companies and organisations (such as Mayoral Moda Infantil, SAU or Royalverd Service, SLU), the agreement formalises their participation in vocational training, requiring them to provide access to tutors, adhere to the training programme, and supervise student progress (eleventh provision). The economic burden of the student's Social Security is borne entirely by the Ministry of Education (tenth provision).

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact