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The agreements signed by the Ministry of Education, Vocational Training and Sports for the development of training placements at the Abyla Secondary Education Institute in Ceuta with various companies and organisations have been published (Art. 48.8 Law 40/2015). These agreements regulate the non-contractual work-based learning phase for Vocational Training students (Art. 42.2 LOE; Art. 66.4 Law 3/2022). The Ministry manages Social Security registrations and de-registrations and covers the non-subsidised cost of Social Security contributions for students from public centres.
For collaborating companies and organisations (such as Asime, SA or Gabitec Instalaciones, SL), the regulation formalises their participation in dual vocational training, requiring them to ensure access to tutors, adhere to the training programme, and comply with occupational risk prevention and data protection regulations (Eleventh). The Ministry covers the non-subsidised Social Security cost for students from public centres, estimated at 342.90 euros per student (Annex I).
The tax team reviews your specific situation.
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