TGSS-FLC Agreement Extension 2026: What Changes for Construction Companies

Key data

Construction sector companies in Spain should know that the data flow between the General Treasury of Social Security (TGSS) and the Construction Labor Foundation (FLC) continues to be active for four more years. The first addendum to the original 2022 agreement—published in the BOE on July 13, 2026 with effects from July 1, 2026—not only extends the agreement but updates it with two substantive regulatory changes that directly affect how companies in the sector are identified and managed.

The regulatory reference is the Resolution of July 2, 2026 from the General Technical Secretariat (BOE-A-2026-15296). It affects the entire national territory except companies registered in the Principality of Asturias.

What does this regulation establish?

This addendum modifies the agreement signed in 2022 between the TGSS and the FLC in three specific aspects:

The purpose of the agreement does not change: the TGSS provides the FLC with the necessary data so that it can calculate and settle the mandatory company contributions of the construction sector. In turn, the FLC collaborates with the TGSS in matters of contribution and collection. The processing of all exchanged data is governed by the General Data Protection Regulation (GDPR) and Organic Law 3/2018 (LOPDGDD).

Economic and operational impact

For most companies in the sector, this agreement operates in the background: the TGSS sends data to the FLC and it uses it to manage contributions. However, there are two direct operational consequences that should not be ignored:

• CNAE code update: Annex I of the agreement has been fully revised to adapt to CNAE-2025 (RD 10/2025). If your company has been assigned a CNAE code from the previous classification that has changed in numbering or description in the new CNAE-2025, it is possible that the data that the TGSS transmits to the FLC does not identify you correctly. This can generate errors in the calculation of your mandatory contributions.
• Reference to the VII General Agreement: All contribution conditions and obligations that were previously calculated with reference to the VI Agreement are now governed by the VII General Agreement of the Construction Sector, published in the BOE on September 23, 2023. If your company has not reviewed its obligations under the VII Agreement, now is the time to do so.
• Continuity of data flow: The 4-year extension ensures that the information exchange mechanism is not interrupted, providing operational stability for both the FLC and companies in the sector.
• Asturias exception: Companies registered in the Principality of Asturias are expressly excluded from the scope of this agreement, as was already the case in the original 2022 agreement.

Who does it affect?

• Construction sector companies with workers registered with Social Security throughout the national territory, except Asturias.
• HR and labor administration departments of construction companies, developers and auxiliary companies in the sector that manage contributions and FLC contributions.
• Labor advisors and management firms that process mandatory company contribution settlements for construction sector clients.
• CFOs and financial directors of construction companies who must ensure that the CNAE codes registered with the TGSS are correct under the new CNAE-2025 classification.
• The Construction Labor Foundation (FLC) as the data-receiving entity and responsible for the settlement of contributions.

Companies registered in the Principality of Asturias are expressly excluded from the scope of this agreement.

Practical example

Imagine a construction company based in Valencia, with 35 workers registered with Social Security and activity classified under a CNAE code from the previous classification that has been modified in the new CNAE-2025 (RD 10/2025).

Until now, the TGSS transmitted to the FLC the contribution data of that company using the old CNAE code, and the FLC calculated the mandatory company contributions of the sector with reference to the VI General Agreement of Construction.

With the addendum in force from July 1, 2026:

• The FLC will calculate contributions using the tables and conditions of the VII General Agreement (BOE 23/09/2023).
• The identification of the company in the system will be carried out with the new CNAE-2025 code that corresponds to it according to the revised Annex I.
• If the CNAE code registered with the TGSS does not match the new Annex I, the company could be left out of the correct calculation of contributions, generating discrepancies in the settlement that will need to be corrected with the TGSS or the FLC.

The concrete action: verify with the TGSS that the CNAE code assigned to your company is updated to the new CNAE-2025 classification before the next settlements are processed.

What should companies do now?

1. Verify the CNAE code registered with the TGSS: Check that your company's CNAE code is updated to the new CNAE-2025 classification approved by RD 10/2025. If it has changed from the previous code, communicate it to the TGSS to avoid errors in the data exchange with the FLC.
2. Review obligations under the VII General Agreement of Construction: If you have not done so since its publication in the BOE on September 23, 2023, review the mandatory company contribution conditions established by the VII Agreement, as it is the current reference for the FLC's calculation.
3. Confirm exclusion if you are an Asturian company: If your company is registered in the Principality of Asturias, verify that you remain excluded from the scope of this agreement and what alternative mechanism applies to your case.
4. Inform your labor advisor or management firm: Pass this update to whoever manages your contributions and sectoral contributions so they can adapt the settlement processes to the new regulatory references.
5. Review data processing with the FLC: If your company has any agreement or direct communication with the FLC, verify that data processing continues to comply with the GDPR and LO 3/2018, as required by the updated agreement.

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-2026-15296