New regulations for canceling uncollectible debts and credits of Social Security
29 Sep 2026Effective: 10 Jun 202653 views
Who is affected:
Social Security bodies (INSS, TGSS, IMSERSO, INGESA, ISM) and their accounting managers
Summary
Social Security updates the procedure for accounting write-off of uncollectible or non-enforceable credits and debts. It consolidates scattered rules in force since 1990 into a single text.
Detailed analysis
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This joint resolution from the main Social Security bodies replaces the scattered regulations in force since 1990 on extinction and accounting write-off of uncollectible credits. It regulates the complete procedure for processing extinction files of rights and obligations when they are uncollectible, time-barred or non…
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Resolución de 28 de septiembre de 2026, de la Subsecretaría, por la que se publica la Resolución de 10 de junio de 2026, conjunta de la Intervención General de la Seguridad Social, la Dirección General de la Tesorería General de la Seguridad Social, el Instituto Nacional de la Seguridad Social, el Instituto Nacional de Gestión Sanitaria, el Instituto de Mayores y Servicios Sociales, el Instituto Social de la Marina, la Gerencia de Informática de la Seguridad Social y el Servicio Jurídico de la Administración de la Seguridad Social, por la que se regula el procedimiento para la tramitación de expedientes de extinción de créditos y derechos y de obligaciones de la Seguridad Social y las actuaciones contables para su baja en contabilidad.
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