Skip to content
BOE-A-2026-8763 ·21 April 2026 ·Resolution Low impact
Tax

Social Security General Treasury: urged to strengthen procurement and transparency controls

The Joint Commission for Relations with the Court of Auditors has approved a resolution adopting the findings of the audit report on the procurement processes of the Social Security General Treasury (TGSS) for the 2022 financial year (point 1). The resolution urges the Government and the TGSS to improve contract planning, transparency in subcontracting, and the justification of award criteria (points 3 and 5).

In 3 key points

  1. Urges the strengthening of controls over subcontracting and payments made by contractors to subcontractors (point 5). (punto 5)
  2. Requirement for greater rigour in planning and preliminary studies to prevent execution delays (point 3). (punto 3)
  3. Obligation to justify the selection of award criteria and their link to the subject matter of the contract (point 3). (punto 3)

How it affects those involved

For companies contracting with the TGSS, the resolution suggests stricter oversight regarding contract execution and subcontracting (point 5). The TGSS must improve the justification of its files, particularly concerning the choice of procedures and the division of lots, which could lead to more rigorous and detailed tendering processes (point 5).

Lifecycle

2026-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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