Reviewed as of 10 October 2026. This guide provides general information and does not constitute legal or tax advice. If you spot an error, write to me.
Royal Decree 401/2026 incorporated in-person and online cultural courses and workshops into the eligible uses of the Youth Culture Voucher. If you provide cultural training on a professional and habitual basis, you may apply to join the programme to accept payments from its beneficiaries.
Who can join
Applications to join may be submitted by natural or legal persons, whether Spanish or foreign, that are established or provide services in Spain and that professionally and habitually offer cultural products, services, or activities included in the programme.
This means that a natural person may apply in their own name: it is not essential to set up a company. Joining the programme does not, however, replace the tax, labour, or Social Security obligations that correspond to the activity.
La norma exige que la actividad sea «profesional y habitual», pero no define por sí sola qué frecuencia convierte un taller en habitual. Si impartes formación de manera esporádica, comprueba en la plataforma qué documentación admite el procedimiento y consulta tu situación con una asesoría.
What the voucher can pay for
The programme lets you choose between two modalities:
- Modality 1: up to 200 euros for in-person courses on subjects related to culture and up to 100 euros for online courses, within the general categories of the voucher.
- Modality 2: the 400 euros may be allocated to a single category chosen from cultural courses and workshops, musical instruments, or creative media and artistic materials.
The beneficiary selects the modality when applying for the voucher. Plastic and graphic works remain excluded: joining in order to teach courses does not turn the sale of your works into an eligible expense.
How to apply
- Joining is processed electronically through the Youth Culture Voucher platform.
- Until a new specific order is approved, the procedure established by Order CLT/1424/2023 remains in effect.
- The Secretary of State for Culture has a period of six months to issue a decision. Should this period elapse without an express resolution, the application is deemed to have been granted.
- Authorisations to join granted under the previous regulation remain valid provided that the current requirements are met.
Before initiating the application, consult the updated documentation on the platform. The regulation refers to the order governing the procedure, and specific requirements may be subject to change.
What obligations you take on
As a participating entity, you are required, among other obligations, to:
- inform users that you accept the voucher at your establishment and on your digital channels using official materials;
- verify the identity of the beneficiary where appropriate;
- ensure that the course or workshop charged is included in the programme;
- issue an invoice or receipt identifying the vendor, the service, the amount, the number, and the date;
- retain invoices and receipts for the duration of the period in which they may be requested;
- provide a record of sales upon request;
- safeguard access credentials for the platform;
- use non-sexist, clear, and accessible language in all communications related to the programme.
The entity may withdraw from the programme, but cannot apply to rejoin until two years have passed. Some obligations regarding retention, information, and control remain in effect for operations carried out before the withdrawal.
Before offering payment with the voucher
Verify in writing:
- that your activity and the specific course are listed among the eligible expenses;
- the modality under which payment may be made;
- the documentation required by the platform;
- how you must issue and retain the receipt;
- the procedure applicable if an operation is rejected or requires reimbursement.