Company Training Plan Spain (Plan de Formación)

A Company Training Plan Spain (Plan de Formación de Empresa) is the structured document through which an employer designs, organises, and finances vocational training activities for its workforce, under the framework of the Estatuto de los Trabajadores (RDL 2/2015), Article 23, and the Ley 30/2015, de 9 de septiembre, del Sistema de Formación Profesional para el Empleo en el Ámbito Laboral, which governs Spanish employer-led training and access to FUNDAE (Fundación Estatal para la Formación en el Empleo) training credits.

Article 23 of the Estatuto de los Trabajadores establishes workers' rights to professional training and promotion — employers must support training attendance, adjust working hours for officially recognised programmes, and grant paid leave for final examinations. The 2021 Labour Reform (Real Decreto-Ley 32/2021) and the subsequent Real Decreto-Ley 3/2023 strengthened individual training rights by introducing a statutory entitlement of 20 hours of paid training leave per year for workers with at least 1 year's seniority, linked to the empresa's official training activities under Ley 30/2015.

Ley 30/2015 establishes the four types of employer training that can be financed through the sistema de formación profesional para el empleo: (1) formación programada por las empresas — employer-designed training programmes for their own workers, the most common modality; (2) ofertas formativas para trabajadores ocupados — training offered by accredited training providers that workers attend individually; (3) formación para colectivos prioritarios — training for unemployed persons and workers in ERTE (temporary redundancy schemes); and (4) programas de formación específicos — special programmes for collective agreements or sector-level needs. The Plan de Formación de Empresa focuses on the first modality — employer-designed internal training.

The sistema de bonificaciones managed by FUNDAE allows Spanish employers to offset the cost of eligible training programmes against their monthly Seguridad Social contributions for formación profesional (0.60% of the employer's contribution base). Each year, every employer accumulates a training credit (crédito de formación) — for companies with 6 to 9 employees, the credit is 100% of their annual contribution; for 10-49 employees, 75%; for 50-249 employees, 60%; for 250+ employees, 50% — with a minimum credit of €420. Employers use this credit by registering training activities in FUNDAE's electronic system (Aplicación Informática de Entidades Formadoras — AFIS) before training begins, executing the training with documentation, and then applying the offset against their Seguridad Social payment.

The Consejo General del Sistema Nacional de Empleo and social partners (CCOO, UGT, CEOE, CEPYME) participate in the governance of the formación profesional para el empleo system through tripartite commissions, confirming that training programmes are relevant to labour market needs and respect the rights of worker representatives to be consulted on company training plans under Article 64.1.8 of the Estatuto de los Trabajadores.

The legal framework governing the Company Training Plan Spain (Plan de Formación) in Spain draws on several key statutes and regulatory bodies. 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). Parties executing a Company Training Plan Spain (Plan de Formación) in Spain should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Estatuto de los Trabajadores (RDL 2/2015), art. 23; Ley 30/2015, de 9 de septiembre sets the foundational requirements.

A Company Training Plan Spain is needed whenever an employer wishes to design, implement, and potentially finance through FUNDAE a structured programme of vocational training activities for their workforce under Ley 30/2015.

The plan is required for access to FUNDAE training credits — employers who wish to offset training costs against their Seguridad Social contributions must register a training programme in FUNDAE's AFIS system before training begins, and the registration requires a documented plan with participant lists, content descriptions, training hours, and delivery methods.

A Company Training Plan is needed when the company has an obligation to consult workers' representatives — under Article 64.1.8 ET, works councils (comités de empresa) and workers' delegates (delegados de personal) have the right to be informed and consulted on the company's training programmes. A written plan formalises this consultation process and demonstrates compliance with information and consultation rights.

The plan is required for companies implementing Equality Plan (Plan de Igualdad) commitments — Ley Orgánica 3/2007 requires that companies with 50+ employees include training measures in their equality plan, and the training plan is the operational document delivering those commitments, particularly for measures addressing gender equality in access to training and career development.

A Training Plan is needed when applying for public subsidies or European Social Fund (Fondo Social Europeo — FSE) co-financed training grants administered through the SEPE or Comunidades Autónomas — grant applications require submission of a documented training plan demonstrating need, content, target participants, and expected outcomes.

The plan is also needed for structuring the training obligations under contratos de formación en alternancia — the formación en alternancia framework under RDL 32/2021 requires a specifically agreed training programme (programa formativo) aligned between the company and the vocational training centre, which functions as a component of the broader company training plan.

Parties in Spain should prepare a Company Training Plan Spain (Plan de Formación) 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 complete Company Training Plan Spain under Article 23 ET and Ley 30/2015 must contain the following elements to satisfy FUNDAE registration requirements, support consultation with workers' representatives under ET Article 64, and deliver measurable training outcomes.

Company Identification and Training Period: Company name, NIF, CNAE activity code, and size (number of employees). Identification of the person responsible for training management (responsable de formación). The training period covered by the plan — typically an annual plan aligned with the FUNDAE annual bonus application cycle (January-December), or a multi-annual strategic plan.

Diagnosis of Training Needs: Analysis of the company's current and projected skills gaps — through competency assessments, performance reviews, strategic planning inputs, or sectoral change analysis. Identification of employee groups requiring training by professional group, department, or area. Cross-referencing with the company's strategic plan, Plan de Igualdad (if applicable), and applicable sector convenio colectivo training provisions.

Training Actions (Acciones Formativas): For each planned training activity: title and content description; training objective and competency outcomes; target participant group and number of participants; training modality (presencial/in-person, teleformación/online, mixta/blended); total training hours; training delivery method (internal trainer, external provider, e-learning platform); planned dates; and FUNDAE eligibility classification.

FUNDAE Financing Plan: Calculation of the available training credit (crédito de bonificación) for the year based on the company's formación profesional contribution and company size multiplier. Allocation of credit across planned training actions — FUNDAE requires prior registration before training begins. Identification of any training actions that exceed the credit limit (requiring additional company co-financing) or that are not FUNDAE-eligible.

Participant Lists and Assessment: Pre-training participant lists (listas de alumnos) for each action — required for FUNDAE registration. Attendance records (registros de asistencia) maintained during training. Post-training competency assessment (evaluación de la formación) — participant satisfaction surveys and competency test results where applicable. FUNDAE reporting documentation — completion certificates (diplomas or certificados de aprovechamiento) for each participant.

Consultation with Workers' Representatives: Evidence of information and consultation with the comité de empresa or delegados de personal under ET Article 64.1.8 — minutes of the consultation meeting (acta de consulta), the representative body's opinion or response, and any modifications made to the plan as a result of consultation.

Forms-legal.com provides this Company Training Plan Spain template as a practical starting point. Employers accessing FUNDAE financing must register training actions in the AFIS system before they begin and comply with all Ley 30/2015 documentation requirements. For complex multi-action plans or large organisations, engaging a gestora de formación (training management specialist) experienced in FUNDAE procedures is advisable to maximise credit use and confirm regulatory compliance.

Additional compliance elements for a Company Training Plan Spain (Plan de Formación) used in Spain include: 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). Forms-legal.com provides this template as a starting point for Spain-compliant documentation.