Key data
| Regulation | Resolution of September 28, 2026, of the Under-Secretary, publishing the Joint Resolution of June 10, 2026 on extinction of credits and accounting write-off in Social Security |
|---|---|
| BOE Publication | September 29, 2026 |
| Entry into force | June 10, 2026 |
| Signatory bodies | IGSS, TGSS, INSS, INGESA, IMSERSO, ISM, GISS and Legal Service of the Social Security Administration |
| Regulation replaced | Fragmented regulations in force since 1990 on extinction and accounting write-off of uncollectible credits |
| Category | Social Security — Accounting management and administrative procedure |
| Year | 2026 |
Social Security bodies have operated until now with a regulatory framework on extinction of uncollectible credits that had not been comprehensively updated since 1990. The Joint Resolution of June 10, 2026, published in the BOE on September 29, 2026, changes that fundamentally: a single text now regulates the entire cycle, from file instruction to final accounting write-off.
The impetus comes from technological modernization accumulated in recent years. Enforcement management already functions in digital and telematic environments, but the regulation governing extinction of credits was still designed for paper. This resolution aligns the legal framework with current operational reality.
What does this regulation establish?
The resolution comprehensively and uniformly regulates three major blocks that were previously scattered across different regulations:
- Procedure for extinction of rights and obligations: establishes the complete circuit for processing cancellation files when a credit is uncollectible, has prescribed or has ceased to be enforceable for any legal reason.
- Digitalization of enforcement management: replaces paper media with computer and telematic means in all phases of the procedure, incorporating technological advances implemented in recent years.
- Accounting year-end closing: integrates year-end accounting operations that were previously regulated annually by ministerial order, providing them with a stable and permanent framework.
The regulation is the result of joint work by eight bodies: the General Audit Office of Social Security (IGSS), the General Treasury of Social Security (TGSS), the National Institute of Social Security (INSS), the National Institute of Health Management (INGESA), the Institute for the Elderly and Social Services (IMSERSO), the Social Institute of the Maritime Sector (ISM), the Social Security IT Management (GISS) and the Legal Service of the Social Security Administration.
The comparison with the previous framework is clear:
| Aspect | Before (since 1990) | Now (since June 2026) |
|---|---|---|
| Regulatory framework | Fragmented regulations, multiple texts | Single and comprehensive joint resolution |
| Processing media | Paper and physical means | Computer and telematic means |
| Annual accounting closing | Regulated each year by ministerial order | Integrated in the resolution with permanent character |
| Coordinated bodies | Independent action by entity | Joint procedure for INSS, TGSS, IMSERSO, INGESA and ISM |
| Legal certainty | Risk of gaps and divergent interpretations | Single, clear and homogeneous procedure |
Economic and operational impact
For the affected bodies, the impact is primarily operational and legal certainty, not direct cost. The concrete benefits are:
- Reduction of administrative burden: digitalization eliminates paper processing, reducing time and resources dedicated to managing extinction files.
- Elimination of annual uncertainty in accounting closing: managers no longer depend on a ministerial order being published each year to regularize year-end accounting write-offs. The procedure is now permanently fixed.
- Standardization between entities: INSS, TGSS, IMSERSO, INGESA and ISM will apply the same criteria, facilitating accounting consolidation and reducing the risk of divergent treatments in identical situations.
- Greater legal certainty: a single regulatory text reduces exposure to challenges due to procedural defects in processing extinction files.
Who does it affect?
This regulation applies internally to Social Security. The directly affected profiles are:
- Accounting managers and delegated auditors of the INSS (National Institute of Social Security)
- Collection and accounting managers of the TGSS (General Treasury of Social Security)
- Economic management teams of IMSERSO (Institute for the Elderly and Social Services)
- Accounting units of INGESA (National Institute of Health Management)
- Economic services of ISM (Social Institute of the Maritime Sector)
- Delegated audit offices of all the above bodies
- Teams from GISS (Social Security IT Management) responsible for support systems
- Lawyers and advisors of the Legal Service of the Social Security Administration
Private companies and self-employed workers are not directly affected by this resolution: it regulates internal procedures of public bodies, not obligations for regulated entities.
Practical example
Imagine that TGSS has recorded a credit against a company that went bankrupt years ago, whose debt to Social Security has prescribed and is technically uncollectible. Until now, the accounting manager had to follow a procedure based on 1990 regulations, process paper documentation and wait for that year's ministerial order on year-end closing to authorize the final accounting write-off.
With the new resolution, that same manager instructs the extinction file entirely through telematic means, following a single and permanent procedure. They do not need to wait for any annual ministerial order: the accounting closing rules are already integrated into the resolution itself. The result is the same—the debt is written off in accounting—but with greater agility, digital traceability and legal certainty against possible challenges.
The same scheme applies to INSS, IMSERSO, INGESA and ISM when processing the extinction of their own obligations or rights that have ceased to be enforceable.
What should organizations do now?
- Review current internal procedures: accounting teams and delegated auditors of INSS, TGSS, IMSERSO, INGESA and ISM should identify which internal processes followed the previous 1990 regulations and update their protocols to the new resolution.
- Adapt computer systems: GISS and systems teams of each body should verify that enforcement management and accounting platforms fully support the telematic processing required by the new regulation.
- Update accounting closing manuals: since year-end operations are now integrated into the resolution with permanent character, annual procedures based on ministerial orders should be replaced by the new framework.
- Train affected teams: managers, auditors and legal advisors must understand the new unified procedure to avoid incorrect processing that could lead to challenges.
- Consider retroactivity: the resolution entered into force on June 10, 2026, although it was published in the BOE on September 29, 2026. Any file processed between both dates must be verified according to the new text.
Frequently asked questions
What regulation does this resolution replace?
It replaces the fragmented regulations on extinction and accounting write-off of uncollectible credits of Social Security that were in force since 1990. It also integrates year-end accounting closing operations that were previously regulated annually by ministerial order, eliminating that need for annual renewal.
When did this resolution enter into force and why is there a difference with the publication date?
The resolution entered into force on June 10, 2026, which is the date of the original joint resolution. However, it was published in the BOE on September 29, 2026 through a resolution of the Under-Secretary. There is therefore a period between both dates in which the regulation was already applicable although not published in the BOE, which requires reviewing files processed in that interval.
Does this regulation affect private companies or self-employed workers?
Not directly. This resolution regulates internal procedures of Social Security bodies (INSS, TGSS, IMSERSO, INGESA and ISM) for accounting management of their own credits and obligations. It does not impose new obligations on companies or self-employed workers.
Which bodies are required to apply the new procedure?
The eight signatory bodies of the joint resolution: the General Audit Office of Social Security (IGSS), the General Treasury of Social Security (TGSS), the National Institute of Social Security (INSS), the National Institute of Health Management (INGESA), the Institute for the Elderly and Social Services (IMSERSO), the Social Institute of the Maritime Sector (ISM), the Social Security IT Management (GISS) and the Legal Service of the Social Security Administration.
What does the digitalization of the procedure mean in practice?
That all processing of extinction files—instruction, resolution and accounting write-off—is carried out entirely through computer and telematic means, replacing the paper media required by the previous regulation. This reduces time, improves traceability and aligns the legal framework with enforcement management systems that already operated digitally.
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-2026-20239
