Law 5/2002 of 19th June (BOE 20th June 2002), the Qualifications and Vocational Training Act, implemented a system of vocational training, qualifications and accreditation. There are three pathways within this section: adult education, run by the educational authorities; vocational training for the unemployed, run by the labour authorities; and continuing training for workers. Under the Qualifications and Vocational Training Act, the Instituto Nacional de Empleo INEM (National Employment Institute) and the Autonomous Regions administer jointly the Plan Nacional de Formación e Inserción Profesional, Plan FIP (the National Training and Employment Plan). The Plan was passed into law by Royal Decree 631/1993 of 3rd May (BOE 4 May) and implemented by the Ministerial Order of 14th April 1994 (BOE 28th April). Since then, subsequent laws have modified aspects of this Order.
The education supply in the field of Adult Education comprises several educational activities: a formal option that allows adults to follow all levels of learning in the education system; a very broad non-formal option that encompasses a variety of learning curricula, and finally, a series of specific or exceptional tests leading to academic or vocational degrees.
The public funds for education in Spain come mainly from the Ministry of Education, Culture and Sport and the Autonomous Regions. Other ministries and local authorities also contribute, as do local authorities. Regardless of which level of government the funds are from, they are not only allocated to public education, but also for subsidies to private centres and grants and financial assistance for students.
The companies will be able to deliver training themselves or through the employers’ organizations, trade unions or specialist training bodies. The aim is to create a flexible, objective, efficient and transparent management model, which guarantees finance for companies with the minimum of red tape. According to the regulations contained in Royal Decree 395/2006, which regulates the vocational training for employment sub-system, the cost of training actions by companies and of leave for training that has been paid to the individuals must be entered into the company accounts and the companies must also make available to the authorities proof that the training has taken place, in the form of invoices, entries in their account books and any other documentary proof.
With regard to education, individuals who do not have the qualifications needed to go to university and are on or over 25 years of age before the first day of October of the year when entrance exams are held, may enter higher education if they pass these exams. Between 1% and 3% of the places available in universities are reserved for this group.

Gobierno de España. Ministerio de Trabajo e Inmigración. Enlace externo.Servicio Público de Empleo Estatal - INEM De acuerdo con las normas contenidas en el Real Decreto 395/2006, que regula la formación profesional para el empleo sub-sistema, el costo de las acciones de formación por parte de las empresas y de la licencia para la formación que se ha pagado a las personas debe ser introducido en las cuentas de la empresa y las empresas también deben poner a disposición de las autoridades de la prueba de que la formación se ha llevado a cabo, en forma de facturas, las entradas en sus libros de cuenta y cualquier otra prueba documental. Con respecto a la educación, las personas que no tienen las calificaciones necesarias para ir a la universidad y se encuentran en o más de 25 años de edad antes del primer día del mes de octubre del año en exámenes de ingreso se celebran, pueden entrar en la educación superior si aprueban estos exámenes. Entre el 1% y 3% de las plazas disponibles en las universidades están reservadas para este grupo.