FUNDAE and continuing training: a guide for Spanish companies (2026)

FUNDAE and continuing training at a glance

FUNDAE is the Spanish state foundation that supports employment-related training. Through its system, companies can fund part of their employees' continuing training with an annual credit, which they recover as a rebate on their social security contributions.

Continuing training is no longer an HR extra. The World Economic Forum estimates that nearly 40% of job skills will change by 2030. Even so, in 2025 Spanish companies used only 52% of the credit allocated to them.

This guide explains why continuing training matters, how the credit works in 2026 and what steps to follow so you don't lose it.

Why continuing training is now a business need

Continuing training is necessary because skills are changing faster than a professional career unfolds. According to the World Economic Forum's Future of Jobs Report 2025, 59 out of every 100 workers worldwide will need reskilling or upskilling by 2030.

The same report highlights three key points for companies:

• Main barrier: 63% of employers cite the skills gap as the main obstacle to adapting their business.
• Priority response: 77% plan to upskill their workforce in response to AI.
• Real risk: 11 of those 59 workers are unlikely to receive the training they need.

Spain has room to improve. In 2025, 3,542,960 people received training through their employers, 23% of private-sector employees. The average was 13.1 hours per participant.

AI makes this gap more visible. In the Infoempleo Adecco report published in December 2025, 69.3% of workers want AI training, but nine in ten say they have not received it from their employer.

There is a legal basis too. Article 23.3 of Spain's Workers' Statute grants 20 paid training hours a year to employees with at least one year's service. These hours can be accumulated for up to five years.

What FUNDAE is and how the training credit works

FUNDAE is the Fundación Estatal para la Formación en el Empleo (State Foundation for Employment Training). Among other programmes, it manages company-scheduled training, commonly known as rebated training (formación bonificada).

The training credit is an annual amount a company can use to train its staff. It is calculated as a percentage of the vocational training contribution paid the previous year, and the percentage is higher for smaller companies.

It is not a competitive grant. The company pays for the training and then applies the rebate to its social security contributions.

FUNDAE credit in 2026: percentages, co-funding and limits

The credit percentage and private contribution depend on workforce size. These are the reference values for 2026:

• If the workforce is 1 to 5 people, the minimum credit is €420 a year and no private co-funding is required.
• If the workforce is 6 to 9 people, up to 100% of the vocational training contribution paid can be rebated, with 5% co-funding.
• If the workforce rises to 10 to 49 people, up to 75% of the vocational training contribution paid can be rebated, with minimum private co-funding of 10%.
• If the workforce is 50 to 249 employees, up to 60% of the vocational training contribution paid can be rebated, with private co-funding of 20%.
• For workforces of more than 250 employees, up to 50% of the vocational training contribution paid can be rebated, with private co-funding of 40%.

Bear in mind that salary costs for training hours during the working day cannot be rebated, but they do count as co-funding.

The credit does not guarantee that a whole course will be covered, because there are also maximum amounts per hour and participant. For online training, the limit is €7.50 per hour per employee. For basic-level in-person training, it is €9 per hour per employee, rising to €13 per hour per employee for higher-level in-person training.

Example: a 12-hour online course for 10 people can be rebated up to €900 (€7.50 × 12 × 10), provided the company has enough credit. If the course costs more, the company covers the difference.

Why more than €600 million goes unused

In 2025, companies used €674.3 million, 52% of the allocated credit. Out of a total credit of €1,301.6 million, €627.3 million went unused.

The problem is concentrated in small companies. Only 20.5% of contributing companies trained their staff through this system, with wide differences by size. Among large companies, the figure reaches 91%.

FUNDAE does not detail the causes in this report. In our experience, three barriers tend to combine:

• Lack of awareness: many companies don't know how much credit they have or think they must wait for a call for applications.
• Administrative burden: each group comes with deadlines, notifications and paperwork.
• Lack of suitable content: creating courses tailored to a company's processes takes time and often depends on just a few people.

The third barrier is the one discussed least. A generic catalogue can cover the basics, but it won't explain your product, your protocol or the way you sell. And if that content takes months to prepare, the course may be out of date before it launches.

How to claim the rebate for continuing training, step by step

To claim the rebate on a course, a company must notify it on time, deliver it as notified and keep the evidence. These are the main steps are:

1. Calculate your credit. Check the available amount before budgeting.
2. Identify training needs. Prioritise skills that affect results, compliance or changes in roles.
3. Decide who manages it. You can do it in-house or through an organising entity, under a management agreement.
4. Inform the workers' legal representatives. If there are any, they have 15 days to issue their report before the start.
5. Notify the start of the group. Do so in FUNDAE's application at least 2 calendar days before starting.
6. Deliver and record. Each participant must complete at least 75% of the course, shown by signatures or connection logs.
7. Notify completion and apply the rebate. The general limit is the deadline for settling December's contributions.
8. Keep the file. Retain programmes, attendance records, invoices and receipts for 4 years.

Documentation deserves special care. Royal Decree 1189/2025, in force since 1 January 2026, strengthens traceability, justification and controls on rebates.

Frequently asked questions about FUNDAE and continuing training

Does FUNDAE pay for courses directly?

No. With rebated training, the company pays for the course and then applies the rebate to its contributions. The amount is limited by its credit and by the maximum modules.

What happens to unused credit?

As a general rule, it is lost when the financial year closes. Companies with fewer than 50 employees can keep the remaining amount for future years if they notify this during the first half of the year.

Is there a closed catalogue of eligible courses?

There is no closed catalogue of courses or subjects. An AI course, for example, can qualify if it meets the requirements for company-scheduled training.

Can online training qualify for the rebate?

Yes. In 2025, up to 37% of participants of FUNDAE were on online training. The training platform must keep track of all the student activity.

Does company training count towards the 20 annual hours?

The entitlement is considered met if the employee can train under a company plan or one agreed through collective bargaining.

Who pays for training required by a change in role?

The company. Article 23.1.d of the Workers' Statute makes it the company's responsibility and treats the time as actual working time. The company can use its training credit to fund it.

Turn your credit into a continuing training plan

FUNDAE credit helps fund training, but it doesn't create a useful plan on its own. What makes the difference is content that is up to date and tailored to your company.

With Traingenio, you can turn PDFs, URLs, videos and presentations into avatar videos, presentations, podcasts, quizzes and infographics. That way, your team can update a course whenever a process or product changes.

Traingenio lets you create the content and has a platform where employees can take the course online. It is set up so that the course can qualify for the rebate.

Find out how to create your next training course with Traingenio.

This article is for information only and is not a substitute for employment law advice. Confirm your credit and current deadlines with FUNDAE or your organising entity.

Sources

The sources consulted are FUNDAE's 2025 status report (Balance de situación 2025), the World Economic Forum's Future of Jobs Report 2025, Article 23 of the Workers' Statute as published by Cuestiones Laborales, Laboral Social's analysis of Royal Decree 1189/2025, Infoempleo Adecco report data published by Europa Press on Bolsamanía, AENOR's FAQ on rebates, and the guides to rebated training from Factorial and Upliora.