Royal Decree-Law 5/2023, of June 28, which adopts and extends certain measures in response to the economic and social consequences of the War in Ukraine, in support of the reconstruction of the island of La Palma and other situations of vulnerability; transposing European Union Directives on structural modifications of commercial companies and reconciliation of family and professional life of parents and caregivers; and implementing and complying with European Union Law , in Chapter III introduces various social and economic measures. The entry into force of Royal Decree-Law 2/2023, of March 16 , which regulates the inclusion in the Social Security system of students who carry out training internships or external academic internships included in training programs, initially planned for October 1, 2023, must be postponed until January 1, 2024 since training internships, paid or unpaid, are not generally carried out at the beginning of academic courses but in the second or third term of said courses

Obligation to pay social security contributions for entities hosting students on internships from 1 January 2024 ,  Royal Decree-Law 2/2023, of 16 March, on urgent measures for the expansion of pensioners’ rights, the reduction of the gender gap and the establishment of a new sustainability framework for the public pension system (Published in the BOE, on 17 March 2023) .

The current regulations governing the performance of internships in companies by university students are Royal Decree 592/2014, of July 11, published in the Official State Gazette on July 30, 2014 .

Internal internships (those carried out by UMH students at UMH itself) are regulated by the Governing Council Agreement of 08/11/06 which approved the Regulations for the Internal Internship Plan of UMH Students .

There are specific requirements for paid internships, including Social Security and income tax obligations . Furthermore, internships undertaken by non-EU citizens must follow a series of guidelines .

EVOLUCIÓN NORMATIVA. El 10 de diciembre de 2011 se publicó el RD 1707/2011 que regulaba esta materia, este decreto fue anulado por Sentencia del Tribunal Supremo que dejó sin efecto la citada norma volviendo a dejar en vigor los Reales Decretos 1497/1981, de 19 de junio, sobre Programas de Cooperación Educativa y su modificación posterior mediante Real Decreto 1845/1994, de 9 de septiembre (Ref. BOE-A-1994-22805). Posteriormente, el 30 de julio de 2014, se publicó la nueva normativa reguladora de las prácticas externas de estudiantes universitarios, el Real Decreto 592/2014 de 11 de julio que permanece vigente.