Higher Council of Foundations 2026: 10 Positions for the Foundation Sector

Key data

The foundation sector has for the first time a regulated process to elect its representatives in the highest state advisory body. The Order TMD/625/2026, published on June 23, 2026, regulates and calls the selection process to appoint 10 positions on the Higher Council of Foundations representing the foundation sector. It is the first call of this type and establishes the rules of the game for the coming decades.

For foundations and their associations, this means a concrete opportunity to influence the regulatory policy that directly affects them. But it also requires meeting specific administrative requirements before being able to participate.

What does this regulation establish?

The Order regulates for the first time the selection process to fill the positions on the Higher Council of Foundations reserved for the sector. The 10 positions are distributed as follows:

The selection is carried out by a specific Commission that applies as the main criterion the number of associated foundations in the case of associations. For non-associated foundations, the process follows the criteria established in the Order itself.

The entire procedure is processed 100% electronically through the headquarters of the Ministry of Territorial Policy and Democratic Memory. Paper processing is not accepted.

Economic and operational impact

This call does not generate direct costs for participating entities: there are no participation fees or economic obligations arising from the appointment. The impact is fundamentally strategic and institutional.

Holding a position on the Higher Council of Foundations allows the designated entity to:

• Participate in the development of regulatory proposals affecting the foundation sector.
• Influence registration criteria, taxation, and foundation governance at the state level.
• Represent the interests of associated foundations or the group of non-associated foundations before the Administration.

The real operational cost is the time and administrative resources needed to prepare the candidacy: verification of registry status, obtaining certificates of compliance with Tax Agency and Social Security, and gathering annual accounts from the last 10 fiscal years. For many small foundations, this last requirement may be the most demanding filter.

Who does it affect?

• Foundation associations with state scope that want to apply for one of the 4 positions reserved for this profile.
• Foundation associations with regional scope that want to apply for one of the 2 reserved positions.
• Non-associated foundations registered in state or regional registries that want to apply for one of the 4 positions reserved for this profile.
• Directors and trustees of foundations who must evaluate whether their entity meets the requirements to participate.
• Legal advisors and managers in the foundation sector who accompany these entities in the process.

Excluded from the process are foundations that are not registered in the corresponding registry, those with outstanding debts with the Tax Agency or Social Security, and those that cannot prove the submission of annual accounts for the last 10 fiscal years.

Practical example

A foundation association with state scope that groups 45 foundations decides to submit a candidacy for one of the 4 positions reserved for this profile. Before starting the electronic process at the headquarters of the Ministry of Territorial Policy and Democratic Memory, its management team must verify:

1. That the association is registered in the corresponding state registry.
2. That it has the certificate of compliance with the Tax Agency and Social Security.
3. That it has submitted annual accounts in the last 10 fiscal years (that is, from 2016 to 2025 inclusive).

If it meets the three requirements, it submits its candidacy electronically. The selection Commission will compare it with other competing associations and will prioritize the one with the largest number of associated foundations. In this case, with 45 associated foundations, its competitive position will depend on how many associations compete and how many members each one accredits.

If designated, its representative will hold the position for 4 years, with the possibility of actively participating in the decisions of the Higher Council of Foundations.

What should entities do now?

1. Verify registry registration: Confirm that the foundation or association is correctly registered in the corresponding state or regional registry. Without this requirement, there is no access to the process.
2. Obtain tax compliance and Social Security certificates: Request the certificates that prove compliance with payments to the Tax Agency and the General Treasury of Social Security.
3. Review the history of annual accounts: Check that annual accounts have been submitted in the last 10 fiscal years. If there is any fiscal year without submission, correct it before submitting the candidacy.
4. Access the Ministry's electronic headquarters: The entire process is processed at the headquarters of the Ministry of Territorial Policy and Democratic Memory. Make sure you have a valid digital certificate for processing.
5. Prepare documentation proving the number of associated foundations (only for associations): This is the main prioritization criterion. The more solid the accreditation, the better position in the selection process.
6. Consult the complete Order: Review the specific deadlines for submitting candidacies published in the Order TMD/625/2026, as the call has been in force since June 23, 2026.

Official source

Consult complete regulation in official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-13581