IMV 2026: Congress demands urgent INSS reforms by December 31

Key data

Congress has set a deadline for the Government: before December 31, 2026, the development regulation of Law 19/2021, the rule governing the Minimum Living Income, must be approved. The Resolution of June 9, 2026, published in the BOE on October 6, 2026, contains the mandates of the Joint Commission for Relations with the Court of Auditors following its audit of IMV management in fiscal years 2022 and 2023.

Auditors detected confusion in the granting of benefits, excessive resolution timeframes, fragmented IT tools and absence of detailed territorial statistics. The result: vulnerable people received claims for high debt amounts due to errors in annual reviews. The resolution now requires the Government to correct all these points.

What does this regulation establish?

The resolution approved by the Joint Commission contains a set of specific mandates directed at the Government and the INSS. Below are all the required points:

The regulation of Law 19/2021 is the centerpiece of the entire reform. Its absence after years of the law being in force has been identified as the root cause of many of the detected problems: disparate interpretations between territories, unclear granting criteria and difficulties in adapting the benefit to the reality of each autonomous community.

Economic and operational impact

The flaws detected in IMV management during 2022-2023 have direct economic consequences for several actors:

• Beneficiaries: Delays in annual reviews generated high debt claims to vulnerable people, who in many cases could not afford to repay those amounts.
• INSS: The fragmentation of the A-IMV computer system forces managers to work with multiple non-integrated tools, which slows down processing and multiplies administrative errors.
• Autonomous communities and social services: The lack of detailed territorial statistics prevents planning resources and detecting pockets of exclusion at the provincial level.
• NGOs: Entities participating in illegal immigration activities will be excluded from subsidies linked to IMV and social inclusion.

The obligation to publish complete statistics by province and autonomous community —including number of applications, resolutions and processing times— opens for the first time the possibility of comparing system performance between territories and demanding specific accountability.

Who does it affect?

• Current and potential IMV beneficiaries: Will see simplified documentation requirements and shortened resolution timeframes. Annual reviews will be advanced to prevent debt accumulation.
• INSS (National Social Security Institute): Must reform the A-IMV system, unify IT tools and publish detailed territorial statistics.
• Ministry of Inclusion, Social Security and Migration: Responsible for approving the regulation of Law 19/2021 before December 31, 2026.
• Autonomous communities and social services: Must coordinate with the INSS to adapt the benefit to the territorial realities of each region.
• NGOs and third sector entities: Those participating in illegal immigration will lose access to subsidies. Those operating in social inclusion legally must review their situation to avoid being affected.

Practical example

A vulnerable person applies for IMV in an autonomous community with high processing workload. Under the current system (with the flaws detected in 2022-2023), the resolution is delayed for months. During that time, the applicant's economic situation changes. When the INSS conducts the annual review —delayed due to A-IMV system fragmentation— it detects overpayment and issues a high debt claim that the person cannot afford.

With the changes required by the resolution: the regulation of Law 19/2021 clarifies granting criteria, required documentation is simplified, resolution timeframes are shortened and annual reviews are advanced. The result is that accumulated debt is lower or nonexistent, and the applicant receives a faster and more predictable response.

For NGOs, the impact is immediate: any entity receiving subsidies linked to IMV or social inclusion must review whether any of its activities can be classified as participation in illegal immigration, as this would result in the elimination of those grants.

What should organizations do now?

1. INSS and Ministry of Inclusion: Immediately begin drafting the regulation of Law 19/2021 to meet the December 31, 2026 deadline. It is the most urgent mandate with a deadline in the entire resolution.
2. INSS (systems area): Audit the current state of the A-IMV application, identify fragmented tools and design a unification plan with specific milestones.
3. Autonomous community social services: Prepare to receive detailed territorial statistics (by province and autonomous community) and define how to integrate them into resource planning.
4. NGOs in the social inclusion sector: Review their activities and funding sources to verify that none of them can be considered participation in illegal immigration, thus avoiding the elimination of subsidies.
5. Advisors and managers processing IMV: Stay alert to the publication of the regulation of Law 19/2021 before December 31, 2026, as it will clarify granting criteria and reduce uncertainty in processing.

Official source

Consult complete regulation at 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-2026-20791