Key data
| Regulation | Resolution of 27 October 2026, from the Presidency of the CSIC, M.P., publishing the Agreement with the "La Caixa" Foundation within the framework of the "Social Research Call 2026" call |
|---|---|
| BOE Publication | 5 November 2026 |
| Entry into force | 22 October 2026 |
| Funded project | TACT-AI (Trust, Agency and Critical Thinking in AI) |
| Total amount | 114,686 euros |
| Maximum duration | 2 years |
| Category | Education / Research |
| Legal basis | Article 48.8 of Law 40/2015 on the Legal Regime of the Public Sector |
The CSIC and the La Caixa Foundation have formalized a financing agreement within the framework of the Social Research Call 2026 to promote the TACT-AI project, focused on trust, agency and critical thinking in artificial intelligence. The total aid amounts to 114,686 euros and is structured in three payment tranches linked to project progress. The resolution publishing the agreement was issued on 27 October 2026 and was published in the BOE on 5 November 2026, with effect from 22 October 2026, in compliance with article 48.8 of the Law 40/2015 on the Legal Regime of the Public Sector.
What does this regulation establish?
The agreement regulates the financing of the TACT-AI project by the La Caixa Foundation to the CSIC, within the Social Research Call 2026. The key elements of the agreement are as follows:
| Concept | Detail |
|---|---|
| Funded project | TACT-AI: Trust, Agency and Critical Thinking in Artificial Intelligence |
| Call | Social Research Call 2026 of the La Caixa Foundation |
| Total amount | 114,686 euros |
| First tranche | 50% of total (57,343 euros) — initial payment |
| Second tranche | 30% of total (34,405.80 euros) — after submission of interim report |
| Third tranche | Remainder (22,937.20 euros) — upon project completion |
| Maximum duration | 2 years |
| Prerequisite for first payment | Proof of being up to date with tax and Social Security obligations |
| Additional requirement | Approval by the CSIC ethics committee |
The publication of the agreement in the BOE responds to the transparency obligation established in article 48.8 of Law 40/2015. It does not modify or repeal any previous regulation: it is a new bilateral agreement linked exclusively to this call.
Economic and operational impact
From an economic perspective, the agreement represents an injection of 114,686 euros in resources for the CSIC, distributed in three tranches with progressive justification conditions. The first payment—the largest, with 50% of the total—is released once tax and Social Security compliance is proven. Subsequent payments are conditional on the delivery of an interim report and project completion.
Operationally, the research team must plan from the outset the generation of evidence to justify each tranche: the interim report is the key to the second payment, and the final report is the key to the third. Furthermore, the need to obtain approval from the CSIC ethics committee before starting means that internal ethical approval timelines must be integrated into project planning.
Who does it affect?
- CSIC researchers linked to the TACT-AI project: they are the main beneficiaries and responsible for executing the agreement.
- CSIC administrative managers: they must process tax and Social Security certification to unlock the first payment.
- CSIC ethics committee: must approve the project before its start.
- Public research entities interested in the La Caixa Foundation's Social Research Call: this agreement is an example of the type of projects financed and the conditions that apply.
- Private research centers and universities that compete or collaborate in similar calls from the La Caixa Foundation.
Practical example
The TACT-AI project team signs the agreement on 22 October 2026. To receive the first tranche of 57,343 euros (50% of the total), the CSIC administration must present to the La Caixa Foundation certificates proving that it is up to date with its tax and Social Security obligations.
Once the project is underway, the research team must prepare an interim report that, when approved, unlocks the second tranche of 34,405.80 euros (30%). Upon project completion—within a maximum of two years from the start—the delivery of the final report allows the third and final tranche of 22,937.20 euros to be collected. If the CSIC ethics committee does not approve the project, the agreement cannot be executed and payments are blocked from the outset.
What should companies do now?
- If you are an administrative manager at the CSIC: obtain certificates of being up to date with the Tax Agency and Social Security before requesting the first tranche of 57,343 euros.
- If you are the principal investigator of the TACT-AI project: start the approval process with the CSIC ethics committee as soon as possible, as its approval is a prerequisite to start.
- If you manage the project: design a milestone calendar that includes the delivery of the interim report (for the second tranche) and the final report (for the third tranche), respecting the maximum two-year deadline.
- If you direct a research center interested in similar calls: analyze the conditions of this Social Research Call 2026 as a reference for future applications to the La Caixa Foundation, especially the payment structure by tranches and ethics requirements.
- Document each phase: the three payment tranches are conditional on specific justifications; lack of proper documentation may delay or block payments.
Frequently asked questions
How much money does the CSIC receive from the La Caixa Foundation for the TACT-AI project?
The CSIC receives a total of 114,686 euros under the agreement signed with the La Caixa Foundation within the Social Research Call 2026. The amount is paid in three tranches: 50% initial (57,343 €), 30% after interim report (34,405.80 €) and the remainder upon project completion (22,937.20 €).
What are the requirements to receive the first tranche of the CSIC-La Caixa agreement?
To receive the first tranche—50% of the total, equivalent to 57,343 euros—the CSIC must prove that it is up to date with its tax and Social Security obligations. Without this certification, payment is blocked.
How long does the TACT-AI project funded by La Caixa last?
The agreement establishes a maximum duration of two years for the development of the TACT-AI project. The research team must complete and justify the project within that timeframe to be able to receive the third and final financing tranche.
What is the La Caixa Foundation's Social Research Call 2026?
It is a call from the La Caixa Foundation to finance social research projects. Within the framework of this call, the agreement has been signed with the CSIC for the TACT-AI project, focused on trust, agency and critical thinking in artificial intelligence, with aid of 114,686 euros.
Why is this agreement published in the BOE?
Publication in the BOE responds to the transparency obligation established in article 48.8 of Law 40/2015 on the Legal Regime of the Public Sector, which requires that agreements entered into by public sector entities such as the CSIC be officially published.
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-2026-23256
