Key data
| Regulation | Resolution of April 28, 2026, Joint Commission for Relations with the Court of Auditors |
|---|---|
| Publication in BOE | June 24, 2026 |
| Entry into force | April 28, 2026 |
| Affected parties | Non-financial state-owned enterprises of the Heritage Group and their management personnel |
| Category | Public Sector |
| Audited fiscal years | 2016 and 2017 (follow-up on recommendations) |
| Promoting body | General Directorate of State Heritage |
Non-financial state-owned enterprises of the Heritage Group face a set of human resources management obligations that Congress has just endorsed. The Joint Commission for Relations with the Court of Auditors approved on April 28, 2026 a resolution that adopts the conclusions of the follow-up report on recommendations issued after the audit of fiscal years 2016 and 2017. The resolution was published in the BOE of June 24, 2026.
The message is clear: the deficiencies detected almost a decade ago in the management of personnel in these companies have not been fully corrected, and Congress now demands concrete and verifiable measures.
What does this regulation establish?
The resolution contains two differentiated blocks of mandates: one directed at the General Directorate of State Heritage and another at the set of commercial companies of the Heritage Group.
Mandates to the General Directorate of State Heritage
- Standardize the allowances of boards of directors of the Group's companies, eliminating current disparities between companies.
Mandates to the commercial companies of the Heritage Group
| Obligation | Detail |
|---|---|
| Medium-term strategic plans | Each company must formally approve a strategic plan that guides its human resources management within the defined time horizon. |
| Annual HR internal control reports | Preparation and approval of an annual report specific to internal control of the human resources area. |
| Mandatory equality plans | All companies must have an equality plan regardless of their size, eliminating the usual threshold of 50 employees that applies in the private sector. |
| Justification of dismissals and appointments | Document in detail each dismissal and appointment, proving the suitability and merits of the designated candidate. |
| Updated job catalogs | Maintain catalogs that record functions, requirements and compensation for each job position. |
| Alignment of executive payroll with contracts | Compensation paid to executives must correspond exactly to what is agreed in their contracts. |
The stated objective of all these measures is to guarantee the principles of merit, capacity, competition and equal opportunities in the management of personnel in public business enterprises.
Economic and operational impact
Although the resolution does not set fines or direct economic sanctions, its operational impact is significant for several reasons:
- Cost of implementing equality plans: Companies of smaller size that until now were exempt for not reaching 50 employees will have to assume the cost of diagnosis, negotiation and registration of an equality plan, a process that in the market ranges from several thousand euros in external consulting.
- Review of executive payroll: The obligation to align payroll with contracts may involve compensation audits and, where appropriate, regularizations that affect both the company and the executive.
- Update of job catalogs: In organizations with large workforces, updating the functions, requirements and compensation for each position requires internal dedication and frequently external HR consulting support.
- Uniformity of board allowances: The standardization of allowances may result in upward or downward adjustments in some companies, with direct impact on the budget of governing bodies.
- Reputational and audit risk: The Court of Auditors has already audited this matter twice. Non-compliance with these recommendations may result in new unfavorable audit reports and in accounting liability of managers.
Who does it affect?
- Non-financial state-owned commercial companies of the Heritage Group (all, without distinction of size).
- Boards of directors of such companies, regarding the standardization of allowances.
- Management personnel of these companies, whose appointments, dismissals and compensation are subject to greater documentary scrutiny.
- General Directorate of State Heritage, as the coordinating body and responsible for standardizing allowances.
- HR and Compliance departments of these entities, which must articulate the new documentary and planning processes.
Practical example
Imagine a commercial company of the Heritage Group with 30 employees. Until now, by not exceeding the 50-employee threshold of the private sector, it had no legal obligation to have an equality plan. With this resolution, that exception disappears: the company must develop, negotiate with worker representatives and register a complete equality plan.
Furthermore, if its board of directors receives allowances different from those of other Group companies, the General Directorate of State Heritage must intervene to standardize them. And if in recent months there has been the appointment of an area director, the company must have documentation that proves the suitability and merits of that person, regardless of whether the appointment has already been formalized.
In practice, this means reviewing files of recent appointments, auditing executive payroll against current contracts and starting the process of developing the job catalog if it does not exist or is outdated.
What should companies do now?
- Verify the existence and validity of the equality plan. If the company does not have one, immediately start the diagnosis and negotiation process, regardless of the number of employees.
- Audit executive payroll against current contracts. Detect any deviation between what is contractually agreed and what is paid, and regularize before an external audit detects it.
- Review and update the job catalog. Ensure that it reflects updated functions, requirements and compensation for each position. If it does not exist, develop it.
- Document all recent appointments and dismissals. Prepare files that prove the suitability and merits of each person appointed in recent fiscal years.
- Approve a medium-term HR strategic plan if it does not exist, or update the current one to meet the required standards.
- Implement the annual HR internal control report as a periodic document of the management cycle, with formal approval by the competent body.
- Coordinate with the General Directorate of State Heritage regarding the standardization of board of directors allowances.
Frequently asked questions
Must Heritage Group companies with fewer than 50 employees have an equality plan?
Yes. The resolution expressly establishes that commercial companies of the Group must have equality plans regardless of their size. This represents a stricter requirement than the general regulation of the private sector, where the threshold is set at 50 employees.
What documentation must they prepare to justify management appointments?
The resolution requires detailed justification of each dismissal and appointment, proving the suitability and merits of the designated candidate. This involves having files that record the required profile, the process followed and the criteria that support the choice, in line with the principles of merit, capacity, competition and equal opportunities.
When did this resolution enter into force?
The resolution was approved on April 28, 2026 and published in the BOE on June 24, 2026. The date of entry into force is that of its approval by the Joint Commission, that is, April 28, 2026.
What happens if a Heritage Group company does not comply with these obligations?
The resolution does not establish direct economic sanctions, but non-compliance is exposed to new audits by the Court of Auditors. Unfavorable reports from the Court may result in accounting liability of managers and significant reputational damage to the entity and its executives.
What is the job catalog and why is it mandatory to update it?
The job catalog is the document that records, for each job position in the organization, its functions, the requirements required to hold it and the associated compensation. The resolution requires keeping it updated to ensure compensation transparency and consistency in internal selection and promotion processes, in line with the principles of merit and capacity.
Official source
Consult complete regulation in official source (BOE-A-2026-13712)
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-2026-13712