Spanish companies receive an annual subsidised training credit managed by the State Foundation for Employment Training (FUNDAE). In 2026, artificial intelligence training is one of the most in-demand categories within that credit: from the use of generative AI tools to ethical model governance or the automation of internal processes. If your company has not yet used this mechanism to train its team in AI, you are leaving money on the table. This guide explains, step by step, how the system works, how much you can recover and which training modalities are eligible.
What is FUNDAE and how does the subsidy work
FUNDAE is the public entity attached to the Ministry of Labour that manages the company-organised training system, also known as subsidised continuing training. The mechanism is straightforward: every company pays a monthly vocational training contribution to Social Security. That accumulated amount generates an annual credit that the company can apply directly against its social security contributions when it organises training activities for its employees.
The legal basis rests on Royal Decree 694/2017, of 3 July, which regulates the Statute of Vocational Training for Employment in the labour sphere, and on the annual FUNDAE resolutions that set the maximum economic rates per hour and modality. The practical application is carried out through the FUNDAE online application (Aplicación Telemática de Formación Profesional para el Empleo, AFTPE), where the company or its organising entity notifies the start and end of each training activity and subsequently applies the subsidy in the Social Security TC1 form.
How much credit does your company have in 2026
The annual credit depends on the amount contributed the previous year and the size of the company. Micro-enterprises and companies with 1 to 9 employees receive a guaranteed minimum credit of €420 per year, regardless of the amount contributed. From there, the credit scales according to a percentage table applied to the vocational training contribution of the previous year:
| Company size (average headcount) | Subsidy percentage on annual contribution | Guaranteed minimum credit |
|---|---|---|
| 1 to 9 employees | 100% | €420 |
| 10 to 49 employees | 75% | Based on contribution |
| 50 to 249 employees | 60% | Based on contribution |
| 250 or more employees | 50% | Based on contribution |
Indicative example: a company with 30 employees whose annual vocational training contribution totals around €3,000 would have an approximate credit of €2,250 to spend on subsidised training during the year. If that credit is used entirely for AI training, it can fund several team upskilling courses at no additional cost.
Important: the credit is not carried over from one year to the next. Any unused credit at the end of the calendar year (January to December) is lost. Many companies reach December with unused credit simply because they did not plan their training activities in time.
Which AI training modules are eligible for subsidy
For a training activity to be eligible for subsidy, it must meet three conditions: it must be aimed at active employees registered with Social Security, delivered within Spain or in an online modality with tracked participation, and linked to professional competencies applicable in the company. AI training fits perfectly within this framework when the content is oriented towards the job role.
The most common content processed as subsidised training in 2026 includes:
- Use of generative AI tools in daily work (ChatGPT, Copilot, Gemini): drafting, document summarisation, code generation.
- Process automation with low-code tools such as n8n, Make or Power Automate integrated with language models.
- Data analysis with AI: basic Python for analytics, use of notebooks, intelligent dashboards with Power BI and Copilot.
- AI ethics and governance in the company: compliance with the EU AI Regulation (AI Act), responsible use protocols, bias management.
- Advanced prompting for marketing, customer service, procurement or administration roles.
- Cybersecurity and AI: AI-powered phishing detection, secure use of models in corporate environments.
What is not eligible: regulated education (university or vocational qualifications), courses delivered exclusively to directors or partners without an employment relationship as workers, and activities with a duration of fewer than two hours per participant.
Delivery modalities recognised by FUNDAE
FUNDAE recognises three delivery modalities, all valid for AI training:
- In-person: the course takes place at the company's premises or an external classroom. Attendance is recorded with signed attendance sheets. Suitable for intensive practical workshops, awareness sessions or training entire teams in the same space.
- E-learning: participants access content from an LMS platform with automated tracking of connection time and activity. This is the most flexible modality and the most widely used in 2025–2026 for AI training, as it allows the team to learn at their own pace without travel.
- Blended: combines e-learning hours with in-person or live videoconference sessions (synchronous). This is the recommended option when training includes guided practice with tools specific to the company.
The maximum economic rates eligible for subsidy per hour per participant, set by FUNDAE for 2025–2026, range from €5 to €13 for e-learning and from €9 to €13 for in-person or blended training, with variations depending on the number of participants and the type of content. These amounts are the limits FUNDAE accepts for calculating the subsidy; the actual cost of the provider may be higher, but only the amount up to that ceiling is subsidised.
Steps to apply for AI training through FUNDAE in 2026
The process has four distinct phases. If this is your first time managing it, the most efficient approach is to rely on an accredited organising entity that knows the procedure; otherwise, formal errors in the notification can invalidate the subsidy.
1. Check the available credit
Log in to the company area at empresas.fundae.es using a digital certificate or Cl@ve and check the credit assigned for the current year. If the company is new or has changed its activity, you may need to update the tax ID and contribution details.
2. Design the training plan and select the provider
Define which profiles in your team will be trained, in which AI content and in which modality. Make sure the provider is registered in the State Register of Training Entities, or that the activity is managed as a company organising its own training. In the latter case, the company acts as the organiser and can deliver training internally or with an external consultant, but assumes responsibility for the file.
3. Notify the start of the training activity
The start notification must be submitted in the FUNDAE online application at least one working day before the course begins (in practice, it is recommended to submit it several days in advance to avoid system issues). If the activity runs for more than 30 calendar days, it can also be notified in modules or cohorts.
4. Deliver, monitor and apply the subsidy
During the course, attendance records must be maintained (signed sheets for in-person, platform logs for e-learning). Once completed, the end of the activity is notified in FUNDAE and the subsidy is applied in the TC1 form for the following month after the settlement, deducting the amount of credit used from the vocational training contribution payable. The deadline for applying the subsidy cannot exceed three months from the end of the activity.
If you want to delegate the entire process, Summum IA's AI training programmes include end-to-end FUNDAE file management: plan design, start and end notification, document control and subsidy application, so the company only needs to approve the content and provide participant details.
How much do you actually get back: a practical simulation
The word "get back" is not entirely accurate: it is not a subsequent reimbursement, but a direct reduction in the monthly Social Security contribution. The practical effect is identical, but it is worth understanding correctly for accounting purposes.
Example with indicative 2026 figures:
- Company with 20 employees, available credit: €1,800.
- Training activity: prompting and generative AI course for the administration and sales team (8 employees, 12 hours in blended modality).
- Applicable FUNDAE economic rate: €9 / hour / participant.
- Maximum subsidy: 8 participants × 12 hours × €9/h = €864.
- If the provider charges €1,200 for the programme, the company recovers €864 via subsidy and pays a net amount of €336.
With the remaining credit (€1,800 − €864 = €936) the company can organise a second programme before the end of the year: for example, an automation workshop with n8n and AI for the operations team.
Documentation requirements and common risks
FUNDAE may carry out checks during or after the training activity. The most frequent errors that invalidate the subsidy are:
- Failing to notify the start before the first day of training.
- Including participants who have not completed 75% of the course hours (the required attendance threshold).
- E-learning platforms without verifiable connection tracking (user logs, hours and activity are required).
- Provider invoices that do not specify the training subject in sufficient detail.
- Exceeding the available credit: the subsidy applied cannot exceed the assigned credit, though the most serious error is applying a subsidy to activities that were not notified.
Documentation must be retained for at least four years from the date of subsidy application and includes: signed attendance lists or platform logs, teaching materials used, provider invoices, proof of start and end notification in FUNDAE, and proof of application in the TC1 form.
AI training and the AI Act: the dual lever of 2026
The EU AI Regulation (Regulation EU 2024/1689), known as the AI Act, entered into force on 2 August 2024. Article 4 establishes the obligation for providers and operators of AI systems to ensure that the staff working with those systems have a sufficient level of AI literacy. The AI literacy obligation under Article 4 has applied since 2 February 2025. The stricter deadlines for high-risk AI systems (for example, AI-powered recruitment tools or credit scoring systems) are staggered until August 2026 and 2027 depending on the category of the system.
This makes FUNDAE-subsidised AI training a tool with dual value: it reduces team training costs and, at the same time, helps document compliance with the literacy requirement imposed by the AI Act. Training must be recorded in the company's file as evidence that workers who interact with AI systems have received adequate instruction.
For companies working on their technical compliance with the AI Act, integrating a subsidised training plan within the AI governance project is a decision that saves both time and money simultaneously.
Frequently asked questions
Can an SME with 5 employees subsidise AI training even if they have contributed little?
Yes. Companies with 1 to 9 employees have a guaranteed minimum credit of €420 per year, regardless of their actual contribution. This means that even a micro-enterprise that contributes very little can subsidise up to €420 of training in the year. For small teams, that amount usually covers one or two medium-length AI training courses.
Can AI training delivered by an external consultant be subsidised, or only that from schools and official centres?
Subsidised training does not require the provider to be an official training centre. It can be a specialist consultant, a technology services company or even a freelance trainer, provided the activity is correctly managed through FUNDAE (start notification, attendance control, applicable economic rates). What matters is that the provider is registered in the State Register of Training Entities, or that the company acts as the organiser of its own training. At Summum IA we manage both routes.
How far in advance does the start of a course need to be notified to FUNDAE?
Regulations require the start of the training activity to be notified in the FUNDAE online application at least one working day in advance. In practice, it is recommended to notify three to five days ahead to avoid technical problems or system issues. Starting training without having notified the start is the most common cause of subsidy loss and has no subsequent remedy: FUNDAE does not allow retroactive notifications.
What happens if employees do not complete all the course hours?
FUNDAE requires each participant to complete a minimum of 75% of the duration of the training activity for their hours to be eligible for subsidy. If an employee does not reach that threshold (due to sick leave, absence or another reason), their hours are excluded from the subsidy calculation. The company can still apply the subsidy for participants who met the minimum, but must recalculate the amount and ensure it has not applied more subsidy than is due in the TC1 form.