BOE-A-2026-2452 ·2 February 2026 ·Resolution Low impact
Tax

Third sector entities: two-and-a-half-year extension of the 0.7% Income and Corporation Tax funds agreement

The Territorial Council for Social Services has agreed to extend the 'Stable Agreement on the 0.7% Income and Corporation Tax funds allocated to the Third Sector of Social Action' (art. 1). This extension maintains the fund distribution model, with 80% allocated to the regional level and 20% to the state level (art. 1). The objective is to ensure legal certainty for social interest grant calls until the end of 2028 (art. 1).

In 3 key points

  1. Extension of the agreement for a period of two and a half years (art. 1). (art. 1)
  2. Extended validity from 18 June 2026 until 31 December 2028 (art. 1). (art. 1)
  3. Creation of a working group in 2026 to assess results and prepare the new 2029 agreement (art. 2). (art. 2)

How it affects those involved

For third sector organisations, the measure ensures continuity and certainty in the planning of subsidised projects by maintaining the 80-20 distribution model (art. 1). Public Administrations (State and Regional Governments) maintain the fund management framework without the need for an immediate deep review, postponing the evaluation of results to a working group to be established in 2026 (art. 2).

Lifecycle

2026-02-02PublishedPublished in the BOE
2026-06-18Into forceComes into force (art. 1)
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact