Direct Subsidies to Minority Religious Denominations: Key Points of RD 977/2026

Key data

Spain's three major minority religious federations now have a stable regulatory framework to receive direct public funding. The Royal Decree 977/2026, published on 13 November 2026, regulates the granting of direct subsidies to FEREDE, FCJE and CIE, the only religious denominations that have signed cooperation agreements with the Spanish State.

The direct granting method—exceptional under the general subsidy regime—is justified on grounds of public and social interest, and responds to a recommendation from the Court of Auditors in 2018 that called for the legal regularization of this type of aid.

What does this regulation establish?

RD 977/2026 creates a specific legal framework to channel public funds to the three minority religious federations that have a cooperation agreement with the State. Until now, these aids lacked formal regulation that would satisfy the control standards required by the Court of Auditors.

The structural elements of the new regime are as follows:

The activities financed with these subsidies are of an assistance, educational and public service nature:

• Religious assistance in penitentiary centers (prisons)
• Religious assistance in hospital centers
• Training of ministers of worship
• Training of religion teachers

Economic and operational impact

From an economic perspective, the decree does not create a new budget item nor does it set a total amount of funds: it establishes the distribution rules and legal framework under which subsidies will be granted. The key data point is the guaranteed floor of 15% for each entity, which means that none of the three federations can fall below that threshold regardless of its size or territorial implementation.

The distribution of the remaining percentage—up to 100%—is determined by the actual implementation of each federation in the Registry of Religious Entities, which introduces a direct incentive for entities to keep their registry of communities updated and complete.

A relevant aspect for the entities themselves is the exclusion from the EU State aid regime: since the financed activities are not of an economic nature and do not compete in markets, there is no risk of incompatibility with European competition regulations. This simplifies management and eliminates notification obligations to the European Commission.

Operationally, the centralization of management in the Foundation for Pluralism and Coexistence means that the three federations must interact with a single contact point for the justification and monitoring of received funds.

Who does it affect?

• FEREDE — Federation of Evangelical Religious Entities of Spain: direct beneficiary entity
• FCJE — Federation of Jewish Communities of Spain: direct beneficiary entity
• CIE — Islamic Commission of Spain: direct beneficiary entity
• Foundation for Pluralism and Coexistence: managing body and contact point for processing and justification of aid
• Ministry of Presidency, Justice and Relations with Parliament: ministry responsible for the Foundation and responsible for supervision of the framework
• Local communities affiliated to each federation: indirect beneficiaries of financed programs (religious assistance, training)

Practical example

Suppose that the total budget allocated in one fiscal year to the three federations is €3,000,000. With the guaranteed minimum of 15% for each entity, the minimum assured distribution would be:

The remaining €1,650,000 (55% of the total) would be distributed among the three entities based on their relative weight in the Registry of Religious Entities. A federation with a larger number of registered and active communities would receive a larger proportion of that variable portion. This mechanism incentivizes each federation to keep its census of communities updated in the Registry.

Note: the total amount of €3,000,000 is an illustrative example. RD 977/2026 does not set the global amount, which will be determined in each call or granting resolution.

What should entities do now?

1. Verify registration and update in the Registry of Religious Entities: since the distribution of the variable portion depends on actual implementation in that registry, it is a priority that each federation checks that all its communities are properly registered and their data is up to date.
2. Identify the contact person at the Foundation for Pluralism and Coexistence: the management of subsidies is centralized in this foundation. Establishing contact and learning about the procedures for application, justification and monitoring is the immediate operational step.
3. Review fundable programs: the aid covers religious assistance in prisons and hospitals, and training of ministers of worship and religion teachers. Each entity should identify which of its own activities fit into these categories to maximize the use of funds.
4. Prepare justification documentation: direct granting does not exempt from control and justification obligations. It is advisable to anticipate activity and expense recording systems to comply with the requirements of the managing Foundation.
5. Consult the complete regulation in the BOE: the full text of the Royal Decree 977/2026 may contain deadlines, conditions and additional requirements that should be known before the first call.

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-2026-23756