Subsidized training and AI video: how to optimize your FUNDAE credits in 2026

"We have FUNDAE credit but we never manage to use it all. It happens every year."

More training managers say this than you'd expect. The credit is there, the intention is there, but content production takes too long, courses get delayed, and by year-end there's unused budget. AI video changes that equation: it cuts production time enough for the planned training to actually get done within the same fiscal year.

This guide explains how Spain's subsidized training system works in 2026, what online training needs to qualify for FUNDAE reimbursement, and how AI video fits into that framework.

 

Why most companies don't exhaust their FUNDAE credit

Spain's FUNDAE subsidized training credit is calculated from the professional training contribution each company pays to Social Security for its workers. The percentage you can recover depends on company size: smaller companies get a higher reimbursement percentage than larger ones, per current regulations ¹.

The problem isn't the available credit. It's execution.

Producing a traditional e-learning course takes weeks: scripting, recording, editing, reviews, uploading to the platform. In companies where the training team is one or two people, that means only two or three training programs get delivered in a year when five or six were planned. Unused credit doesn't automatically carry over to the next year in all cases ¹, and for companies that can accumulate credit, the process requires activating that option in advance.

The bottleneck isn't budget. It's operations.

To make it concrete: a 250-employee company can have a FUNDAE credit of around €8,500 per year (varies by sector and payroll). If the training team takes three weeks to produce each course, they'll only deliver four programs in the year — leaving 66% of the credit unused.