01
Document overview
Establishes the legal framework for status, governance, powers and financial organisation of the Social Protection Fund.
02
Scope and exclusions
Applies to
Applies to persons, bodies, assets and procedures expressly covered by the instrument in the field of status, governance, powers and financial organisation of the Social Protection Fund.
Limitations and exclusions
Does not replace substantive benefit and insurance entitlements, employment contracts, private pensions and tax consequences; special and later rules require separate review.
04
Official source
Royal Decree 50/2023 · Ministry of Justice and Legal Affairs
September 13, 2026
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