Spain · National · Resolution

Resolution of 26 November 2002 · Electronic occupational accident reporting, Delt@

In force with a partial finding of infringement of regional powers in judgment 211/2012

Current official Spanish title: Resolución de 26 de noviembre de 2002, de la Subsecretaría, por la que se regula la utilización del Sistema de Declaración Electrónica de Accidentes de Trabajo (DeltU) que posibilita la transmisión por procedimiento electrónico de los nuevos modelos para la notificación de accidentes de trabajo, aprobados por la Orden TAS/2926/2002, de 19 de noviembre.

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

Regulates use of Delt@ to transmit occupational accident reports. It provides traceability of receipt, document retention and responsibility for access to information.

Who it applies to

Reporting parties and bodies participating in the regulated notification process. Regional powers and the competent authority’s channels must be respected.

Key provisions

Sets electronic procedures for the forms under Order TAS/2926/2002 while retaining statutory reporting deadlines.

First and third provisions

Electronic action requires appropriate representation and authentication of participating agents.

Second provision

Provides for retention of original electronic records and access according to each participant’s powers and responsibilities.

Fourth provision

The electronic register assigns a reference and receipt date to document compliance with deadlines.

Fifth provision

Establishes user safeguards and responsibility for safeguarding identification credentials.

Sixth and seventh provisions

History and versions

Initial publication: 19/12/2002 · Initial entry into force: 01/01/2003

BOE-A-2002-24713

Published on 19 December 2002, effective from 1 January 2003. It implements Order TAS/2926/2002. The consulted record references judgment 211/2012; this entry offers the original and that judgment without claiming a separate consolidated text.

Judgment 211/2012: partial finding of infringement of regional powers, preserving the communications to the State specified in the ruling and legal ground 7.

BOE-A-2012-15092

This record links to the original publication and subsequent instruments. No separate consolidated BOE text has been identified for this instrument.

Transitional provisions and application notes

  • Judgment 211/2012 finds an infringement of regional powers in the rules affecting employers and managing or collaborating bodies as Delt@ users. It preserves those bodies’ return-to-work or death reports to the state body and permits the system for regional authorities’ communications to the State. The competent regional channel must be respected; the Resolution is not annulled in full.

    Legal ground 7
  • The 2002 references to browsers, certificates and applications describe the system at that time. They are not current installation or access instructions.

    Second provision and annex

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 (1)
Subsequent references (1)

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. BOE-A-2002-24713
  2. ELI identifier
  3. BOE-A-2012-15092

Official sources checked on 14 November 2026. The original publication and subsequent provisions determine the legal scope; consolidation, where available, is informative. The editorial history focuses on OSH-relevant relationships and does not replace the sources.

Sabentis editorial translation; it is not an official translation and does not replace the official text.

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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