Economy and Finance sets the 2026 accounting closing calendar

The Regional Ministry of Economy and Finance has established, through Order EYH/1014/2026 of October 1, the deadlines for the accounting closure of the 2026 financial year and the opening of the 2027 financial year in the regional public sector. The regulation, published in the Official Gazette of Castilla y León (no. 195, of October 7, 2026), establishes that December salaries shall be paid jointly starting from the 17th of that month. The text enters into force the day following its publication, that is, October 8.

The order is issued upon the proposal of the General Comptroller’s Office and in exercise of the powers under Article 223 of Law 2/2006, of May 3, on the Treasury and the Public Sector of the Community of Castilla y León, in development of the provisions of Article 165 in view of the upcoming end of the financial year. Its scope of application covers the General Administration, its autonomous bodies, and those other entities dependent on or linked to the Community that share the same budgetary regime. The document was signed in Valladolid on October 1, 2026, by the regional minister Carlos Fernández Carriedo.

December Payroll and Tax Obligations

Salaries corresponding to the month of December 2026 shall be paid jointly starting from the 17th, such that the accounting payment proposal documents must be audited and validated by the delegated comptrollers by the deadline of December 16. Payment proposal documents for the remaining salaries and bonuses accrued during the year not included in the ordinary monthly payroll must be audited and validated by December 17 at the latest.

To enable the fulfillment of the Community’s tax obligations, the following deadlines are also established:

• Personnel expenditure management centers not integrated into the “Persigo” application shall send the information to complete Form 190 for PIT (IRPF) withholdings to the General Directorate of the Treasury and Financial Policy before January 8, 2027.
• The General Secretariats of the Ministries of the Presidency, Environment and Energy, and Agriculture, Livestock, Rural Environment and Environmental Policy shall send, before January 29, 2027, the list of budgetary applications to prepare Form 347 and Form 346.
• Payment mediators and centers with payment proposals ordered by list shall have until January 8, 2027, to send the information regarding their transfers.

Calendar for Closing Payments and Accounting Documents

The last day to validate payment proposals “to be justified” charged to the 2026 budget will be December 11, while unapplied amounts must be reimbursed to the treasury accounts by the deadline of December 28. The final justification account for petty cash advances must be entered into the delegated interventions before December 12 and be validated, at the latest, by the 28th of said month.

December 30 will be the last day of the fiscal year in which the General Directorate of the Treasury and Financial Policy and the Territorial Treasury Services may satisfy payment orders. The accounting documents for the recognition of obligations will have a deadline for entry into the delegated interventions of December 4, although those referring to previous execution phases may be processed until December 30.

Files that must be submitted to the Regional Government of Castilla y León and require a report from the General Intervention must enter the Ministry of Economy and Finance before November 6, and requests for reports from the General Directorate of Budgets, European Funds and Statistics no later than December 18.

Credit modifications and accounting write-offs

Credit modification files that must be authorized by the Regional Government of Castilla y León or by the Minister of Economy and Finance will have entry deadlines of November 6 and 13, respectively, while those intended to adjust credits financed with earmarked resources may be submitted until December 11. The General Directorate of the Treasury and Financial Policy will send to each ministry, before November 14, the list of blocked payment proposals so that they may determine whether they remain valid or if their annulment is appropriate.

Before the end of the year, files for prescription and write-off of rights will be processed, and the heads of the managing services will approve the accounting write-off of obligations liquidated and recognized before January 1, 2023, for which the legal period has elapsed.

Opening of the 2027 fiscal year

Once the closing of the 2026 expenditure budget has been carried out, the registration of 2027 opening operations will follow an order of priority: first, the multi-year annuities of non-annullable commitments and retentions; then, commitments pending recognition contracted with identified third parties; next, credit retentions for multi-year works contracts; and finally, commitments and authorizations of files processed in advance.

Obligations generated in previous years will be charged to the 2027 budget through specific accounting documents: “OI”, “AI”, and “IR”, depending on their origin, attaching the resolutions that authorize the imputation.

The order thus sets the administrative pace for the final quarter: it conditions the spending capacity of all departments, agencies, and entities of the regional public sector and determines when the December payroll will be paid to the public employees of the Community.

Source: Official Gazette of Castilla y León, no. 195, of October 7, 2026, section I.A General Provisions, pp. 8-16 (official reference: BOCYL-D-07102026-195-1).