The aim of this paper is to analyse the business strategies of Spanish companies in terms of Vocational Education and Training (VET), identifying and studying the general characteristics of Spanish manufacturing companies and their differences based on human resources employed with professional training. This analysis will be developed quantitatively, within the framework of the Business Strategies Survey of SEPI Foundation, which is an annual panel survey, aimed at industrial manufacturing companies based in Spain. The survey referred to 2016-2017 will incorporate, for the first time, some items related to VET, being surveyed 1800 industrial companies. This analysis will be developed from a knowledge economy approach. The contribution of this research makes to the field lies in its novel comparative approach and in the quantitative scale of the sample. Nevertheless, the research has its limitations and that it is necessary to continue study in this significant scientific field.