Internship Agreement Spain (Contrato de Prácticas Formativas)

An Internship Agreement Spain (Contrato de Prácticas Formativas / Acuerdo de Colaboración en Prácticas) governed by Real Decreto 1493/2011 and Ley Orgánica 3/2022 is a formal written agreement under which a company or institution (empresa colaboradora or entidad colaboradora) accepts a student or recent graduate (becario or estudiante en prácticas) for a period of professional training that complements their academic or vocational education. The principal regulatory framework includes Real Decreto 1493/2011, de 24 de octubre, which establishes the Social Security framework for academic internships, and the Ley Orgánica 3/2022, de 31 de marzo, de Ordenación e Integración de la Formación Profesional, which reformed the dual vocational training system and introduced the contrato de formación en alternancia as a distinct employment contract. Extracurricular academic internships are additionally governed by university regulations and Real Decreto 592/2014.

Spain's internship landscape comprises four distinct modalities, each with different legal frameworks. Curricular internships (prácticas curriculares) are part of a degree programme's official curriculum and are organised through a tripartite agreement (convenio de cooperación educativa) between the university or vocational training centre, the host company, and the student, under Real Decreto 592/2014. Extracurricular internships (prácticas extracurriculares) are voluntary placements not forming part of the official curriculum, offered to students as additional experience — these were brought within the Social Security system by Real Decreto-Ley 28/2018, de 28 de diciembre, which required compulsory Social Security registration for all extracurricular interns from January 2019. Contratos de formación en alternancia are now a specific employment contract modality under Article 11.2 of the Estatuto de los Trabajadores (RDL 2/2015) as reformed by Real Decreto-Ley 32/2021 — these are full employment contracts with reduced Social Security contributions and specific limitations on working time (maximum 65% of full working time in the first year, 85% in the second). Dual vocational training (FP Dual) internships are governed by Ley Orgánica 3/2022 and regional vocational training regulations.

The Social Security obligations for internships under Real Decreto 1493/2011 were substantially expanded — from 2019, all interns (curricular and extracurricular) must be registered in the Régimen General de la Seguridad Social depending on the internship modality. The employer pays a flat monthly Social Security contribution established annually by the Ley de Presupuestos Generales del Estado for interns without economic remuneration, and standard reduced contributions for remunerated internships. Registration must occur before the internship begins, through the employer's Código de Cuenta de Cotización (CCC) with the Tesorería General de la Seguridad Social (TGSS) using the RED System platform.

The distinction between a genuine internship (prácticas formativas) and a disguised employment relationship (trabajo encubierto) is scrutinised by the Inspección de Trabajo y Seguridad Social (ITSS). An internship must have genuine formative content — the intern must be supervised, receive training, and their activities must be related to their academic programme. Interns performing regular productive work tasks without formative supervision may be reclassified as employees, with the company liable for unpaid Social Security contributions, IRPF withholdings, and LISOS sanctions under Real Decreto Legislativo 5/2000 — fines ranging from €626 to €6,250 for serious infractions and up to €187,515 for very serious infractions involving repeated or systematic violations.

An Internship Agreement Spain is needed whenever a company, public body, or non-profit organisation agrees to host a student or recent graduate for a period of professional training — whether the internship is curricular (part of the student's degree), extracurricular (voluntary additional experience), or part of a dual vocational training programme under Ley Orgánica 3/2022.

The agreement is required when a university or vocational training centre coordinates a company placement for its students as part of the degree programme — the tripartite convenio de cooperación educativa under Real Decreto 592/2014 must be signed by the educational institution, the company, and the student before the internship begins, and the company's internal internship agreement with the student documents the specific tasks, supervision arrangements, and schedule agreed between them.

An Internship Agreement is needed when a company wishes to engage an extracurricular intern — a student seeking additional professional experience beyond their academic requirements. Since Real Decreto-Ley 28/2018, extracurricular interns must be registered with the TGSS before starting, and the company must pay the applicable Social Security contributions, making a written agreement essential for documenting the registration obligations, the formative content of the placement, and the identity of the company tutor.

The agreement is required when a company enters into a contrato de formación en alternancia under Article 11.2 of the Estatuto de los Trabajadores — a full employment contract available for workers aged 16 to 30 who lack the qualification level corresponding to the work to be performed. The contract must be registered with the SEPE through the Contrat@ system and includes specific limits on working time and mandatory training hours that must be recorded in the internship agreement.

An Internship Agreement is needed when a company from another EU member state or a multinational corporation hosts Spanish students for cross-border internships — the agreement must address which national Social Security regime applies under Reglamento (CE) 883/2004, coordination with the host country's intern protection rules, and IRPF withholding obligations if the intern is a Spanish tax resident under the Ley del IRPF (Ley 35/2006).

Parties in Spain should prepare a Internship Agreement Spain (Contrato de Prácticas Formativas) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under the Estatuto de los Trabajadores (ET) RDL 2/2015, Spanish employment law governs contracts, dismissals, and working conditions. The Tesorería General de la Seguridad Social (TGSS) administers social security contributions. The Servicio Público de Empleo Estatal (SEPE) manages unemployment benefits. The Inspección de Trabajo y Seguridad Social enforces labour compliance. The Juzgados de lo Social hear employment disputes under the Ley Reguladora de la Jurisdicción Social (Ley 36/2011). Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A valid Internship Agreement Spain under Real Decreto 1493/2011 and applicable educational regulations must include the following essential elements to be enforceable and to comply with Social Security registration obligations.

Identification of Parties: Full legal names, DNI/NIE, and addresses of the host company (empresa colaboradora), the intern (becario/a), and — for curricular internships — the educational institution (universidad or centro de formación profesional). The company's NIF, CIF, and Código de Cuenta de Cotización (CCC) with the TGSS must be included. For curricular internships, the tripartite convenio de cooperación educativa with the university must be referenced by date and reference number.

Internship Programme and Academic Link: The name and year of the academic programme (degree, máster, ciclo formativo) to which the internship is linked, the educational institution (with its official code in the register of recognised institutions), and the academic tutor (tutor académico) responsible for supervising the internship from the educational side. For extracurricular internships, the student's current enrolment status and expected graduation date must be confirmed.

Formative Content and Tasks: A specific description of the training activities and tasks to be performed by the intern — this must have genuine formative content related to the academic programme and must not consist solely of productive work. The company tutor (tutor de empresa) responsible for supervising and mentoring the intern in the company must be identified by name and position. The Inspección de Trabajo y Seguridad Social (ITSS) assesses the genuine formative nature of internships when conducting inspections under Real Decreto Legislativo 5/2000 (LISOS).

Internship Duration and Schedule: Start and end dates of the internship period, weekly schedule (máximo de horas semanales), and any interruptions for academic examinations or holidays. The maximum duration depends on the modality: curricular internships are limited by the academic programme's requirements (typically 300–900 hours); extracurricular internships may not generally exceed the duration of the student's academic enrolment; contratos de formación en alternancia may last 3 months to 2 years under Article 11.2 ET.

Remuneration: Whether the internship is remunerated (remunerada) or non-remunerated (no remunerada / beca de colaboración). Remunerated internships must comply with the minimum remuneration established in the applicable sector convenio colectivo and must not fall below the pro-rata Salario Mínimo Interprofesional (SMI). The amount and payment schedule must be stated. For contratos de formación en alternancia, the salary must be at least 60% of the SMI in the first year and 75% in the second year under Article 11.2 ET.

Social Security Registration: Under Real Decreto 1493/2011 and Real Decreto-Ley 28/2018, the company must register the intern with the TGSS before the internship begins, through the company's CCC using the RED System. The applicable Social Security regime and monthly contribution amount must be stated. Coverage includes contingencias comunes and contingencias profesionales (occupational accidents and disease — AT/EP).

Evaluation and Certification: The procedure for evaluating the intern's performance — periodic tutor reviews, final assessment report — and the company's obligation to provide a certificate of internship completion (certificado de prácticas) stating the duration, tasks performed, and competencies developed.

Occupational Health Obligations: The host company's obligations under Article 3 of the Ley 31/1995 de Prevención de Riesgos Laborales (LPRL) — initial risk assessment (evaluación de riesgos), health and safety induction training (formación e información under Article 18 LPRL), provision of personal protective equipment (EPIs under Article 17 LPRL), and, where applicable, periodic medical surveillance (vigilancia de la salud under Article 22 LPRL).

Forms-legal.com provides this Internship Agreement Spain template as a practical starting point. Companies hosting interns should verify TGSS registration requirements with a qualified gestor or asesor laboral and confirm that curricular internships are properly coordinated through the educational institution's official convenio de cooperación educativa.