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BOE-A-2026-19424 ·18 September 2026 ·orden Medium impact
Corporate

Insurance entities: new reporting templates and deadlines for quantitative data to the DGSFP

Order ECM/974/2026 amends Order ECM/271/2025 to update the quantitative reporting templates that insurers must submit to the Directorate General of Insurance and Pension Funds (DGSFP). New statistical reporting templates (Annexes VII and VIII) are introduced for entities managing pension commitments (Arts. 3 and 4). Additionally, submission deadlines for various quantitative information annexes are redefined (Art. 7).

In 3 key points

  1. Quarterly submission of Annex VII templates for entities with pension commitments, Art. 3 (art. 3)
  2. Annual submission of Annex VIII templates for entities with pension commitments, Art. 4 (art. 4)
  3. 5-week deadline after the quarter for Annexes I, II, and VII, Art. 7.1 (art. 7.1)

How it affects those involved

For insurance entities and social welfare mutual societies authorised in Spain that manage pension commitments, the regulation mandates the submission of new statistical templates on a quarterly basis (Annex VII) and an annual basis (Annex VIII) (Arts. 3 and 4). Entities must adjust their reporting processes to comply with the new submission deadlines, which range from 5 weeks after the quarter (Annexes I, II, and VII) to 22 weeks after the end of the financial year (Annex V) (Art. 7).

Lifecycle

2026-09-18PublishedPublished in the BOE
2026-09-19Into forceComes into force (fecha_vigencia (indice oficial del 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. BMC.
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