Inicio
Internships in international training programmes
Does it make any difference whether the entity at which the internship is being carried out has a Spanish or foreign VAT number?
This is irrelevant, external internships may be carried out at entities with a Spanish or foreign VAT number.
What happens if the internship starts in Spain and continues abroad? What if it starts abroad and continues in Spain?
The criteria for inclusion or non-inclusion in the scope of the Additional Provision are not affected because the internships take place entirely in one or more states. If the internship results in the inclusion of the intern in the scope of Additional Provision 52, this will be maintained even if the intern moves to another State for the completion of the internship.
Which ERASMUS+ or similar students are included within the scope of Additional Provision 52?
Students from Spanish centres who carry out paid internships in another country under the Erasmus internship programme, or a similar training programme abroad, will be included in the scope of application of DA 52 TRLGSS.
And, students from Spanish centres who undertake unpaid internships in another country under the Erasmus internship programme, or similar training programme abroad, will only be included in the field of application of DA 52 TRLGSS in the event that the cooperation agreement or agreement establishes that the Social Security obligations correspond to the training centre responsible for the training offer and that the centre is established in Spain.
Students enrolled at foreign institutions who travel to Spain to carry out paid or unpaid internships are excluded from the scope of application of Additional Provision 52.
Are all internships included in ERASMUS+ internship programmes considered as paid internships?
No. The training internships included in the ERASMUS "grant 0" programmes are unpaid as they do not involve the student receiving any financial payment of any kind, nature or amount.
Do all ERASMUS internships or similar programmes fall within its scope?
In the case of paid internships, students from Spanish centres who carry out such paid internships in another country under the Erasmus internship programme, or similar training programme abroad, will be included in the scope of application of DA 52 TRLGSS.
In the case of unpaid internships, students from Spanish centres that carry out such unpaid internships in another country under the Erasmus internships modality, or similar training programme abroad, will only be included in the scope of application of DA 52 TRLGSS in the event that the cooperation agreement or agreement establishes that the Social Security obligations correspond to the training centre responsible for the training offer and that said centre is established in Spain.
And, if the cooperation agreement or agreement does not establish that the Social Security obligations correspond to the training centre responsible for the training offer that is established in Spain, these students would be excluded from the scope of application of DA 52 TRLGSS.
Are all Erasmus and equivalent mobility programmes included in the scope of Additional Provision 52?
No. The scope of Additional Provision 52 includes in its application students who carry out training internships in companies, institutions or entities included in training programmes, as well as those who carry out external academic internships, so only Erasmus internships or a similar training programme abroad would be included, excluding Erasmus study programmes or similar training programmes abroad.
