The State Secretariat for Social Security and Pensions has repealed the resolutions regulating the procedure for the accounting write-off of uncollectible or unenforceable rights and obligations (Resolutions of 1990, 2003, and 2006). This measure addresses the need to unify the procedures for the extinction of rights and accounting rules under a single joint provision between the managing entities and the General Audit of Social Security. The objective is to adapt the regulation to the current management and administration structure of the Social Security system (Art. 125.3 of Law 47/2003).
For Social Security managing entities and common services, the regulation eliminates the previous regulatory framework for managing uncollectible credits, necessitating a future regulatory unification with the General Audit of Social Security. For obliged parties (companies and individuals) with debts or rights in the process of extinction, the current regulation is suspended pending a new joint resolution that will define the accounting and management procedures.
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