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The results obtained in the perception and desire of entrepreneurial culture in professors and students are presented, according to the type of center following the analysis model Cultuaula formulated by Martin Del Buey of the University of Oviedo and developed by his research team, under the address of Dr. Maria Eugenia Martin Palacio of the Universidad Complutense. The sample of students consists of 2308, comprised of 1101 men (47.7%) and 1203 women (52.1%), participants of 18 educational centers classified in public, private and subsidized schools. Of these, 1698 students (73.6%) belong to public schools, 542 (23.5%) belong to private schools and 68 (2.9%) belong to subsidized schools. The provenance of the sample is 1922 students from Asturias (83.3%), 372 from Castilla y León (16.1%) and 14 from Cantabria (0.6%). The sample of the teaching staff is 176 participants from 16 educational centers: 133 (75.6%) public schools and 43 (24.4%) subsidized schools. In relation to gender, 66.5% women and 32.4% men. Regarding the students, statistically significant differences were found, always in favor of the subsidized schools in relation to the perception in Finality, Teaching Process and Learning Process and, regarding the Desired in Learning Process and Scenario. Differences are also obtained in the global scale of perceived entrepreneurial culture. With respect to the teaching staff, in the subsidized centers they perceive a greater entrepreneurial culture, although, at the level of the desired entrepreneurial culture, the only differences are found in the Finality factor. The highest scores are found in the professorship of the subsidized schools with teachers in public schools.

En la actualidad la formación profesional en el País Vasco registra uno de los mejores índices de calidad. El tejido empresarial de la provincia ha hecho posible este fenómeno, que comienza en el siglo XIX. En la década de los años setenta del siglo XX, Guipúzcoa alcanzaba la cota más alta de matriculación del alumnado en formación profesional, con una amplia red de centros educativos. En este artículo queremos mostrar el surgimiento de este tipo de centros durante el franquismo, resaltando la importancia de sus agentes promotores: empresas, patronatos o congregaciones religiosas. Se trata de señalar que, más allá del marco legislativo, las demandas sociales y locales actuaron como un elemento dinamizador de la formación profesional.