Subsidized Training Agreement Spain (Acuerdo de Formación Bonificada)

A Subsidized Training Agreement Spain (Acuerdo de Formación Bonificada) is a formal written document executed between an employer (empresa) and an employee (trabajador) — or between an employer and a training provider (entidad organizadora) — establishing the terms under which occupational training activities are conducted with partial or total cost recovery through the Spanish bonified training system (sistema de formación bonificada), regulated by Ley 30/2015, de 9 de septiembre, por la que se regula el Sistema de Formación para el Empleo en el ámbito laboral, and its implementing Real Decreto 694/2017, de 3 de julio.

Under Article 9 of Ley 30/2015, employers who finance training for their workers may apply credits (créditos de formación) equivalent to a percentage of their annual Seguridad Social contributions for professional training (cuota de formación profesional — contingencia de formación profesional). These credits are managed through FUNDAE (Fundación Estatal para la Formación en el Empleo), the state foundation responsible for administering the bonified training system under the Ministerio de Trabajo y Economía Social.

The annual training credit (crédito anual de formación) available to each employer is determined by a formula combining the total professional training contributions paid in the prior year and a co-financing rate (cofinanciación) that varies by company size under Article 9.3 of Ley 30/2015: companies with 1-5 workers receive 100% of their contribution as credit with a minimum guaranteed floor of €420; companies with 6-9 workers receive 100%; companies with 10-49 workers receive 75%; companies with 50-249 workers receive 60%; companies with 250 or more workers receive 50%.

The bonified training system covers a wide range of training modalities under Article 4 of Ley 30/2015: presential (presencial), distance (a distancia), mixed (mixta), and e-learning (teleformación). Training must be linked to the worker's job activity or the company's productive needs, conducted through authorized entities registered in the Registro Estatal de Entidades de Formación, and must comply with minimum quality standards (criterios de calidad) established by FUNDAE.

The Acuerdo de Formación Bonificada documents the employer's commitment to fund the training, the training provider's obligation to deliver the agreed program, the worker's right to attend during working hours (if applicable), and the mutual obligations regarding assessment, certification, and FUNDAE reporting. The agreement must include the specific training action (acción formativa) details — course code (código de acción formativa in FUNDAE's system), training modality, start and end dates, total hours, number of participants, and the planned bonification amount.

Workers participating in bonified training retain all employment protections — attendance at training during working hours is treated as effective work time under Article 23 of the Estatuto de los Trabajadores (RDL 2/2015). Workers who voluntarily abandon training without justified cause may be required to reimburse the employer for costs incurred, provided such obligation is clearly stated in the agreement and is proportionate to the training investment, consistent with Article 21.4 of the Estatuto de los Trabajadores.

The legal framework governing the Subsidized Training Agreement Spain (Acuerdo de Formación Bonificada) 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 Subsidized Training Agreement Spain (Acuerdo de Formación Bonificada) in Spain should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Ley 30/2015 del Sistema de Formación para el Empleo sets the foundational requirements.

A Subsidized Training Agreement Spain is required whenever a Spanish employer wishes to organise bonified training for its workers and apply the corresponding cost bonification through FUNDAE and the Tesorería General de la Seguridad Social (TGSS). Without a signed agreement, the employer cannot lawfully apply the training credit to its monthly Seguridad Social contribution settlement (modelo TC1/TC2 — now Sistema de Liquidación Directa).

The agreement is needed when an employer enrolls one or more workers in an external training course delivered by an authorized entidad organizadora, and the cost is to be partially or wholly offset through the annual bonification credit. The agreement defines the cost allocation, the training schedule, and the obligations of each party before the training begins and the FUNDAE communication is filed.

A Subsidized Training Agreement is required when a large company (empresa de más de 250 trabajadores) establishes an in-house training plan (plan de formación propio) and must document the planning, delivery, and evaluation of training actions under FUNDAE's requirements for empresa organizadora status under Real Decreto 694/2017.

The agreement is needed when training involves workers covered by a sectoral collective agreement (convenio colectivo sectorial) that includes specific provisions on training rights — for example, the right to 20 hours of annual paid training under Article 23.3 of the Estatuto de los Trabajadores as reformed by Real Decreto-Ley 3/2012 — requiring documentation to demonstrate compliance.

A Subsidized Training Agreement is required when an employer finances a worker's professional certification (certificado de profesionalidad) or vocational qualification (cualificación profesional oficial) through the national qualifications framework (Sistema Nacional de Cualificaciones y Formación Profesional — SNCFP) under Ley Orgánica 5/2002, using bonified training funds.

The agreement is also needed when a company participates in FUNDAE's co-financed training programs for unemployed workers (desempleados) under Article 5 of Ley 30/2015 — particularly sector-specific training agreements (acuerdos de formación sectorial) signed between employer associations and trade unions, requiring individual participation agreements for each worker-participant.

Parties in Spain should prepare a Subsidized Training Agreement Spain (Acuerdo de Formación Bonificada) 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 Subsidized Training Agreement Spain under Ley 30/2015 del Sistema de Formación para el Empleo must contain the following essential elements to satisfy FUNDAE requirements and protect both parties.

Identification of Parties: Full legal name, NIF/CIF, registered address, and RETA or Seguridad Social contribution account code (CCC) of the employer; full name, DNI/NIE, NSS (número de Seguridad Social), and job position of the participating worker(s); and, where applicable, the full name, NIF, FUNDAE registration number, and address of the entidad organizadora delivering the training.

Training Action Details: The exact name of the training course or program (denominación de la acción formativa), FUNDAE course code, training modality (presencial, a distancia, teleformación, or mixta), start and end dates, total training hours, and the venue or platform (for e-learning) where training will be delivered. Each training action must correspond to a FUNDAE-registered program under Real Decreto 694/2017.

Participant Information: The number of workers enrolled, their names and NSS numbers, the number of training hours attributed to each participant, and their professional category (grupo profesional) as classified under the applicable convenio colectivo. FUNDAE requires participant-level data for the bonification claim.

Training Cost and Bonification Amount: The total cost of the training action (coste total de la acción formativa), the planned bonification amount (importe a bonificar) — calculated against the employer's available annual training credit — and the net cost to the employer after bonification. The bonification may not exceed the employer's annual credit balance under Article 9.4 of Ley 30/2015.

Co-Financing Rate: For companies with 50 or more workers, the agreement must state the applicable co-financing percentage and the employer's own cost contribution. The minimum employer co-financing contribution (aportación privada mínima) ranges from 40% for companies with 50-249 workers to 50% for companies with 250 or more workers.

Training Schedule and Working Time: Whether training takes place during or outside working hours (dentro o fuera de la jornada laboral), the agreed schedule, and whether the employer grants paid leave (permiso retribuido) or compensatory time for attendance. Article 23.1 of the Estatuto de los Trabajadores guarantees workers' right to participate in training, and training during working hours must be treated as effective work time.

Assessment and Certification: The method for evaluating participants' learning (evaluación del aprendizaje), the certification to be issued upon completion (certificado de asistencia, diploma, certificado de profesionalidad, or other official recognition), and the minimum attendance or performance requirements for certification.

FUNDAE Reporting Obligations: The employer's obligation to communicate the training action to FUNDAE through the Aplicación Informática de Teleformación (FUNDAE's online platform) before training begins, and to submit the closing communication (comunicación de finalización) upon completion, including attendance records and evaluation results. Late or incomplete reporting results in loss of the bonification.

Reimbursement Clause: A proportionate reimbursement obligation for the worker in case of voluntary abandonment without justified cause, consistent with Article 21.4 of the Estatuto de los Trabajadores — specifying the repayment schedule tied to training cost and, if applicable, a minimum permanence period (período de permanencia) post-training.

Data Protection: A GDPR-compliant clause under Reglamento (UE) 2016/679 and Ley Orgánica 3/2018 (LOPDGDD) covering the processing of participants' personal and training data shared with FUNDAE, the TGSS, and the Servicio Público de Empleo Estatal (SEPE) for bonification and quality control purposes. Forms-legal.com provides this Subsidized Training Agreement Spain template as a practical starting point — employers should confirm their specific annual credit balance through the FUNDAE portal before committing bonification amounts.

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).