Social Security BOE Importance: 2/10

Social Security Annuls Outdated Rules on Accounting Cancellation of Uncollectible Debts

29 Sep 2026 Effective: 30 Sep 2026 51 views
Who is affected:
Managing entities and common services of Social Security; General Comptroller SS

Summary

Several resolutions regulating how to write off uncollectible debts from Social Security accounts are repealed. A new unified and updated regulation is being prepared.

Detailed analysis PRO

The State Secretariat for Social Security annuls three resolutions in force since 1990, 2003 and 2006 that regulated the procedure for accounting cancellation of uncollectible or non-enforceable rights and obligations. The repeal responds to accumulated regulatory changes that make the previous framework obsolete. The …

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Full official title

Resolución de 8 de junio de 2026, de la Secretaría de Estado de la Seguridad Social y Pensiones, por la que se dejan sin efecto diversas Resoluciones relativas al procedimiento de baja en contabilidad de derechos y obligaciones de la Seguridad Social.

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