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BOE-A-2026-8262 ·14 April 2026 ·Resolution Low impact
Tax

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

The agreements signed by the Ministry of Education, Vocational Training and Sports for the development of training placements at the Integrated Vocational Training Centre No. 1 of 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 and Art. 66.4 LO 3/2022).

In 2 key points

  1. Companies must guarantee access to a dual tutor and comply with the training activity programme (eleventh clause). (cláusula undécima)
  2. The Ministry assumes the non-discounted Social Security cost, estimated at 68.58 euros per student (tenth clause). (cláusula décima)

How it affects those involved

Collaborating companies (such as Sprinter, Mayoral, or New Gaming Spain) assume co-responsibility for student training, being required to guarantee access to tutors, comply with the training programme, and adhere to occupational risk prevention and data protection regulations (eleventh clause). The Ministry assumes the management of Social Security registrations/deregistrations and the non-discounted cost of the General Regime contribution for students from public centres (tenth clause).

Lifecycle

2026-04-14PublishedPublished 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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