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BOE · 25 Sep 2026 · 9 vistas

The Government recognizes the retroactive contributions of evangelical pastors

Por FactBox Admin

El Gobierno reconoce la cotización retroactiva de los pastores evangélicos

The Council of Ministers on September 22, 2026, approved Royal Decree 737/2026, of September 23, which recognizes as Social Security contribution periods the activity periods carried out as ministers of worship of evangelical churches prior to their integration into the General Scheme. The regulation is published in the Official State Gazette (Boletín Oficial del Estado) no. 237, of September 25, 2026, section I, pages 125840 to 125850 (reference BOE-A-2026-19846), and enters into force three months after its publication.

The text complies with the ruling of the Supreme Court of November 13, 2017, which annulled the second additional provision that Royal Decree 839/2015 had introduced into Royal Decree 369/1999. That regulation, issued under the State’s Cooperation Agreement with the Federation of Evangelical Religious Entities of Spain (FEREDE) approved by Law 24/1992, integrated these ministers of worship into the General Scheme from May 1, 1999, but did not provide for the calculation of previous periods. The origin of the conflict was the judgment of the European Court of Human Rights of April 3, 2012, which found religious discrimination (Article 14 of the European Convention on Human Rights) in that lack of regulation.

The processing was carried out at the proposal of the Minister for Inclusion, Social Security and Migration and the Minister of the Presidency, Justice and Relations with the Cortes, with the prior approval of the Minister for Digital Transformation and the Civil Service, in accordance with the Council of State. A report was issued by the Advisory Commission on Religious Freedom and there was a direct hearing with FEREDE. The royal decree is signed by Felipe VI and countersigned by Minister Félix Bolaños García.

Which periods are recognized and for whom

  • Ministers of worship of churches belonging to FEREDE who practiced before May 1, 1999.
  • Ministers of worship of the Union of Seventh-day Adventist Christian Churches in Spain who practiced before May 1, 1987.
  • Stable dedication to worship functions or religious assistance is required, provided they were not performed free of charge.
  • Periods that overlap with other already accredited contributions will not be counted.

The recognized periods will be taken into account for the right, calculation, and amount of the retirement pension, including the determination of the ordinary access age and the percentage applicable to the regulatory base. In no case may the sum of recognized periods and effective contributions raise the percentage above one hundred percent of the regulatory base. For permanent disability and death and survival benefits, only the periods necessary to reach the minimum required contribution will be recognized.

How to apply and how much it costs

  • The application is submitted to the National Social Security Institute (INSS), together with the request for the pension or the review of the already recognized amount.
  • The status of minister of worship and the period of activity are accredited by a certification from the church or federation, registered in the Registry of Religious Entities of the Ministry of the Presidency, Justice and Relations with the Courts, with the conformity of the permanent commission of FEREDE, according to the model in the annex.
  • The INSS calculates the cost capital of the part of the pension derived from the recognized periods, and the General Treasury of the Social Security settles it.
  • Payment can be made in a single lump sum or deferred for a maximum of twenty years in monthly installments deductible from the pension.
  • In cases of permanent disability and death and survival, the corresponding fraction of the quota is paid within one month from the notification of the amount.
  • Those who receive a minimum supplement and fractionate the payment are guaranteed at least 95 percent of the minimum amount of their pension.

Retroactivity and Entry into Force

The sole transitional provision allows the rule to be applied to triggering events prior to its entry into force: retirement pensions caused after April 30, 1999 (or March 1, 1987 for Adventists), death and survival benefits after those dates, and permanent disabilities denied exclusively for not meeting the minimum contribution period. The economic effects may be retroactive up to January 1, 2015, if the application is submitted in the year following the entry into force; if submitted later, they will be limited to the three months prior to the application.

The royal decree also modifies Royal Decree 487/1998 and Royal Decree 2665/1998, regarding the recognition of priestly or religious activity periods as contributed for secularized priests and religious members of the Catholic Church, to adapt their regulation to current legislation. Entry into force occurs three months after publication in the Official State Gazette, namely, December 25, 2026.

The rule closes a dispute of more than a decade and directly affects evangelical and Adventist pastors nearing retirement, who will be able to add years to their working life that had not been counted until now and increase the amount of their pension, in exchange for assuming the cost of those contributions.


Source: Official State Gazette, no. 237, of September 25, 2026, section I. General provisions, pp. 125840-125850 (official reference: BOE-A-2026-19846).