Companies have an annual credit to finance programmed training, the amount of which is the result of applying the percentage established annually by the General State Budget Law, depending on the size of the company, to the amount paid in the previous year for vocational training.
Since 2018, companies with fewer than 50 employees have been able to accumulate the training credit not used in the current financial year with that of the following financial year or two, with the aim of being able to develop training actions of longer duration or in which more employees can participate.
To do so, they must communicate their wish to accumulate their training credit to FUNDAE through the application established for this purpose (https://empresas.fundae.es/Lanzadera) during the first half of the current financial year. If the accumulation is not communicated, the amounts of the undrawn credit are considered to be rejected.
The deadline for reporting the accumulation of training credit for 2018 is 30 June.
