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The agreements signed by the Ministry of Education, Vocational Training and Sports with various companies and organisations for the vocational training placements of students from IES Leopoldo Queipo in Melilla have been published (Art. 48.8 Law 40/2015). These agreements regulate the non-contractual work-based learning phase (Art. 42.2 LOE and Art. 66.4 LO 3/2022). The Ministry manages Social Security registrations and de-registrations, as well as the non-discounted cost of student contributions (Annex I).
For the companies and organisations that have signed the agreement (such as Asesoría Imbe, SLP, or Clínica de Fisioterapia Francisco Navarro), the regulation formalises their role as training centres, requiring them to guarantee access to tutors, adhere to the training programme, and comply with occupational risk prevention and data protection regulations (Annex I, eleventh). The Ministry assumes the non-discounted cost of the students' Social Security contributions (Annex I).
The tax team reviews your specific situation.
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