The Joint Resolution of 10 June 2026 establishes the procedure for processing files to extinguish Social Security credits, rights, and obligations, as well as the accounting actions for their write-off (Annex). This regulation unifies criteria regarding the grounds for extinction, competent bodies, and applicable procedures within the framework of the Integrated Social Security Accounting System (SICOSS). Specific cases are included, such as debts amounting to less than 3% of the IPREM or 20% in 'mortis causa' successions (letter f).
For Social Security administrations (TGSS, INSS, etc.), the regulation unifies accounting action criteria and debt write-off procedures (Second). For debtors, the regulation defines the circumstances in which the Administration may proceed with the extinction of credits, such as minimum amount debts (less than 3% of the IPREM or 20% in successions) or credits derived from liable parties in insolvency proceedings involving debt write-offs or extinctions (letters f and i).
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