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BOE-A-2026-4262 ·24 February 2026 ·Resolution Low impact
Tax

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

Agreements signed by the Ministry of Education, Vocational Training and Sports with various companies and organisations have been published to facilitate training placements at the Reina Victoria Eugenia Integrated Vocational Training Centre in Melilla (Art. 48.8 Law 40/2015). These agreements allow private entities to participate in the work-based learning phase of the Vocational Training System (Art. 82.1 LO 3/2022). The Ministry shall manage Social Security contributions and cover the non-discounted cost of the students' contributions (tenth clause).

In 2 key points

  1. The Ministry shall bear the non-discounted cost of the students' Social Security contributions (tenth clause). (cláusula décima)
  2. Companies must guarantee access to a dual tutor and comply with the training programme (eleventh clause). (cláusula undécima)

How it affects those involved

For the signatory companies or organisations (such as TM Racing, Endesa Generación, SA, among others), the agreement establishes obligations regarding supervision, compliance with the training programme, and the guarantee of occupational risk prevention (eleventh clause). The Ministry of Education shall bear the non-discounted cost of the students' Social Security contributions under the General Regime (tenth clause). Participating entities shall act as non-workplace training centres under current regulations (Art. 42.2 LOE).

Lifecycle

2026-02-24PublishedPublished 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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