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BOE-A-2026-13877 ·25 June 2026 ·Resolution Low impact
Tax

Concerted action entities: 15% variation margins for converting services or expenses

The resolution establishes the structural planning of benefits and services for the humanitarian assistance programme managed through concerted action. It allows authorised entities to convert up to 15% of service allocations and transfer up to 15% of the amount from one benefit to another, provided prior authorisation is obtained (Art. 4.a and 4.c). These variations may not reduce the allocation below 50% of the original amount set, nor exceed the total maximum remuneration fixed (common provisions).

In 3 key points

  1. Up to a maximum of 15% of the allocations for actions, benefits, or services may be converted (art. 4.a)
  2. Up to 15% of the allocated amount may be transferred from one benefit to another benefit or service (art. 4.c)
  3. The allocation may not be reduced below 50% of what was established in the allocation resolution (disposiciones comunes)

How it affects those involved

For entities authorised under the humanitarian assistance programme, the regulation provides operational flexibility to adapt capacity and expenditure to unforeseen needs without requiring new contracts (Art. 4.b). However, an increase in the number of people assisted does not allow for an increase in the entity's maximum remuneration (Art. 4.b). Entities must manage their resources cautiously, as any variation margin requires prior authorisation from the concerted body and must not alter the overall nature of the planned services (common provisions).

Lifecycle

2026-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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