Key data
| Regulation | Resolution of April 20, 2026, from the National Institute of Social Security |
|---|---|
| BOE Publication | April 29, 2026 |
| Entry into force | April 20, 2026 |
| Affected parties | Third Sector Social Action entities that process the Minimum Living Income |
| Category | Social Security |
| Reference regulation | Law 19/2021, of December 20, on the Minimum Living Income |
| Issuing body | National Institute of Social Security (INSS) |
Organizations acting as intermediaries in accessing the Minimum Living Income (IMV) have an immediate obligation: replace the certification models they have been using with the new forms approved by the INSS through Resolution of April 20, 2026. The entry into force date is prior to publication in the BOE, meaning the change is already enforceable.
This resolution updates the standardized models that entities must complete to certify that the people they serve meet the requirements established in the Law 19/2021, of December 20, on the Minimum Living Income. It is not a minor format change: it directly affects the validity of issued certifications.
What does this regulation establish?
The resolution approves new standardized models that Third Sector Social Action entities must use to certify to Social Security that IMV applicants meet the requirements set out in Law 19/2021.
These entities are not mere processors: they act as recognized intermediaries between vulnerable beneficiaries and Social Security, facilitating access to benefits for groups that would otherwise have difficulty managing it themselves.
The key points of what the resolution establishes are:
- Approval of new standardized models that replace previous ones.
- Obligation for entities to adapt their internal procedures to the new format.
- Need to train staff managing these certifications.
- Explicit risk: use of obsolete models may delay or invalidate user applications.
Economic and operational impact
The direct impact is not economic in terms of external costs, but rather operational and risk-related for beneficiaries. The consequences of not adapting in time are concrete:
| Risk | Consequence |
|---|---|
| Use of obsolete models | Delay in IMV processing for the beneficiary |
| Use of obsolete models | Possible invalidation of the IMV application |
| Untrained staff | Errors in completing new forms |
| Outdated procedures | Inconsistencies between internal documentation and models required by INSS |
For entities, the real operational cost is the time and resources dedicated to updating procedures and training staff. For users, the cost is much higher: delay or loss of access to an economic benefit they depend on.
Who does it affect?
This resolution affects exclusively Third Sector Social Action entities that process the Minimum Living Income as recognized intermediaries before Social Security. Organizations affected include:
- Cáritas — manages groups at risk of social exclusion
- Cruz Roja — serves vulnerable people and processes social benefits
- Other third sector entities with agreements or recognition to act as intermediaries in IMV before INSS
It does not affect private companies, self-employed individuals, or IMV beneficiaries themselves, who do not need to complete these models directly.
Practical example
A territorial delegation of a large third sector organization manages IMV applications monthly for 200 people in vulnerable situations. Its team of social workers had been using previous certification models, which were integrated into their internal management system.
From April 20, 2026, those models became obsolete. If the team continues using previous forms without updating the system:
- Issued certifications may be rejected by INSS.
- IMV applications from those 200 people are suspended or invalidated.
- The entity must redo the documentation with new models, multiplying administrative work.
The solution is immediate: download the new models approved by the resolution, update internal templates, and train the team before issuing new certifications.
What should entities do now?
- Obtain the new standardized models approved by the INSS Resolution of April 20, 2026, available from the official BOE source.
- Remove previous models from circulation at all points in the organization where IMV certifications are issued.
- Update internal procedures for IMV processing to incorporate new forms as mandatory reference documents.
- Train staff that completes and issues these certifications, ensuring they understand the changes in the new models.
- Review pending applications to verify that they have not been processed with obsolete models since April 20, 2026. If so, correct with new forms before INSS rejects them.
- Communicate the change to territorial delegations or decentralized teams that may not have received the update.
Frequently asked questions
What models should NGOs use to certify IMV in 2026?
They must use the new standardized models approved by the INSS Resolution of April 20, 2026. Previous models are obsolete and their use may delay or invalidate beneficiary applications.
Since when are the new IMV models mandatory for third sector entities?
Since April 20, 2026, the entry into force date of the INSS Resolution. Official publication in the BOE occurred on April 29, 2026, but the effective date is prior to that.
What happens if an NGO continues using old IMV models?
Use of obsolete models could delay or invalidate Minimum Living Income applications for people served by the entity, as indicated in the resolution itself. This directly harms vulnerable beneficiaries who depend on the benefit.
Which entities are affected by the new INSS models for IMV?
It affects all Third Sector Social Action entities that act as intermediaries in processing the Minimum Living Income, such as Cáritas, Cruz Roja, and similar organizations managing groups at risk of social exclusion.
What should NGOs do internally to adapt to the new IMV models?
They must adapt their internal procedures and train their staff in the use of new forms approved by INSS, to ensure that issued certifications are valid and do not harm their users.
Official source
View 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-2026-9356