Spain · National · Resolution

Resolution 28/12/2004 · Historical allocation of mutual-association prevention costs

No express repeal in the record checked; historical regime with conditional applicability

Current official Spanish title: Resolución de 28 de diciembre de 2004, de la Secretaría de Estado de la Seguridad Social, por la que se fijan nuevos criterios para la compensación de costes prevista en el artículo 10 de la Orden de 22 de abril del 1997, por la que se regula el régimen de funcionamiento de las Mutuas de Accidentes de Trabajo y Enfermedades Profesionales de la Seguridad Social en el desarrollo de actividades de Prevención de Riesgos Laborales.

On this page
  1. What it regulates
  2. Who it applies to
  3. Key provisions
  4. History and versions
  5. Transitional provisions and application notes
  6. Official BOE legal relationships
  7. Official sources
  8. Explore the concepts in Sabentis Explore

What it regulates

Set compensation criteria for sharing resources between social-security work and mutual associations’ external prevention services. Retained for historical reconstruction without presenting that organisational model as currently permitted.

Who it applies to

Mutual associations and shared-resource transactions under former Article 10 of the Order of 22 April 1997. Its occupational-safety relevance concerns separation of prevention costs, not technical prevention duties for all employers.

Key provisions

The historical regime charged the private estate for resources used by the external prevention service that were assigned to social-security activities.

First provision

It specified allocation criteria for staff, buildings, transport, fixed assets and overheads, with supporting evidence for calculations.

Second provision

It provided for payments at least every six months and checking through the Social Security General Audit Office’s audit, with adjustment of differences.

Third provision

History and versions

Initial publication: 30/12/2004 · Initial entry into force: 30/12/2004

BOE-A-2004-21840

The BOE record checked has no subsequent relationships; this does not establish full current applicability or absence of changes through higher-ranking legislation.

All text versions recorded by the BOE

Publication and effective dates are different. The table retains the dates and provisions of each recorded text version; it does not treat future transitional deadlines as requirements already applicable.

Transitional provisions and application notes

  • The 55% payment on account applied specifically to 2004 and its closing deadline. It is not a generally applicable current percentage.

    Transitional provision sole
  • It expressly repealed the Resolution of 22 December 1998 governing the previous compensation calculation.

    Repealing provision sole
  • It entered into force on 30 December 2004 and its criteria applied to settlement of the 2004 financial year.

    Final provision second
  • The BOE record does not flag express repeal of this resolution, but the 1997 Order was repealed in 2006 and Law 35/2014 required separation from prevention companies. Current Article 32 of the Occupational Risk Prevention Law prohibits the participation model cited. Check the specific period before using the formula; general current applicability is not asserted.

    Official reference

Official BOE legal relationships

Relationships may affect only specific provisions. They do not by themselves determine the status of the whole instrument: consult its history and application notes.

Earlier references (3)

Official sources

Official sources checked on 14/11/2026. Updating a database record does not by itself mean that the legislation has been amended.

  1. Original publication and analysis
  2. Consolidated text
  3. ELI identifier
  4. BOE-A-1995-24292
  5. BOE-A-2014-13568
  6. BOE-A-2006-20765

Based on Spain’s Official State Gazette. Consolidation is informational; consult the official publication for legal purposes. Every subsequent relationship in the checked record is covered, together with cautions concerning higher-ranking legislation; this does not assert coverage of all judgments or implied changes.

The official title is retained in Spanish. English and Catalan texts are editorial summaries, not official translations of the legislation.

Editorial information

Publication date: 14 November 2026.

Editorial responsibility: Sabentis editorial team.

Editorial review by Pablo RodríguezLinkedIn

Executive Vice President of the International ORP Foundation and Chief Financial Officer of Sabentis.

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