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BOE-A-2026-12498 ·9 June 2026 ·Resolution Low impact
Tax

Reina Sofía Museum: mandatory inventory and asset valuation update by 31 December 2026 or director faces dismissal

The Joint Commission for Relations with the Court of Auditors has approved the findings of the 2021 audit report for the Museo Reina Sofía. The resolution urges the Government and the Ministry of Culture to demand that the Museum rectify deficiencies in inventory management, ensure the valuation of historical heritage assets complies with the General Public Accounting Plan, and improve security (points 3, 4, and 6). A critical deadline has been set for updating inventories and valuations to prevent the dismissal of the museum's director (point 4).

In 3 key points

  1. Dismissal of the director if inventory updates and asset valuations are not completed by 31 December 2026 (punto 4)
  2. Obligation to submit monthly artwork control reports (on-site, in storage, or third-party) to the Ministry of Culture (punto 4)
  3. Requirement to apply the recognition and valuation standards of the General Public Accounting Plan to Historical Heritage Assets (punto 3)

How it affects those involved

For the Museo Reina Sofía, the resolution imposes an urgent operational burden to regularise its accounting, art inventories, and procedural manuals (point 6). The Ministry of Culture is responsible for monthly supervision of artwork control and must demand security and fire protection contracts (point 4). Failure to complete the update of inventories and asset valuations by 31 December 2026 will mandate the dismissal of the Museum's director (point 4).

Lifecycle

2026-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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