At SENCE there are surpluses when you don't use its benefit!

When a company did not train its personnel or did not use all the benefit of the Tax Exemption that corresponded to it during the year, the amount available for this purpose is accumulated for the following year, becoming Training Surpluses.

This benefit remains valid for an additional year . If a company has surplus training from last year, it has until December 31 of this year to use it, otherwise it will be lost.

When a company is using its surpluses it means that it is using last year's budget to finance this year's training and therefore still has this year's entire budget intact to carry out more training activities.