The Government removes the deadline for final MRR expenditures

The Council of Ministers, in its meeting on September 1, 2026, and upon the proposal of the Minister of Finance, has agreed to issue instructions for the application of the regime provided for in the third additional provision of Royal Decree-Law 18/2026, of June 29, regarding the final execution of funds from the Recovery and Resilience Facility (RRF). The agreement is published via the Resolution of September 10, 2026, of the Undersecretariat of Finance, in the Official State Gazette number 226, of September 12, 2026, section III, page 121723 (official reference: BOE-A-2026-19104).

The regulation responds to the dual nature of the achievements of the Recovery, Transformation and Resilience Plan (RTRP): the fulfillment of milestones and targets agreed upon with European institutions entails, in many cases, the execution of public expenditure. Although the deadline for the completion of the milestones and targets associated with the RTRP is non-extendable and is set for August 31, 2026, the agreement seeks to dispel uncertainties regarding the completion dates of the expenditures necessary to fully complete the achievements already certified.

No deadline for expenditures linked to certified milestones

The agreement establishes that the final execution of expenditures necessary for, or derived from, initiated actions that have contributed to the value declared to the European Commission in the certificates of milestones or targets shall have no deadline. This affects, in particular although not exclusively, expenditures charged to service 50 of the General State Budgets.

The measure is only applicable to initiated actions that have contributed to the value declared to the Commission for milestones or targets included in payment requests submitted, or to be submitted, within the deadlines established by national and EU regulations.

Scope of application and requirements

The instructions are addressed to the entities and bodies that meet the definition provided for in Annex I of Order HFP/1030/2021, of September 29, which configures the management system of the RTRP and its implementing resolutions. To benefit from the measure, the expenditure execution file must include a certificate from the corresponding deciding or executing entity, stating:

• The link between the expenditures and actions that have contributed to the value declared to the Commission in the milestones and targets of the RTRP.
• That said milestones and targets were certified on time and have been included in a payment request submitted or to be submitted.

Effects on the auditing function

Without prejudice to the other aspects to be verified in accordance with the regime of Royal Decree-Law 36/2020 regarding the auditing function for RRF expenses, in the case of expenses corresponding to service 50 of the PGE, this certification shall be sufficient for the purposes of considering, in the exercise of the corresponding auditing function, that said expenses respond to the execution of the PRTR during the period provided for in the agreement.

The Undersecretary of Finance, Lidia Sánchez Milán, signs the resolution that publicizes the agreement, by virtue of the powers attributed by Royal Decree 206/2024, of February 27, which develops the basic organic structure of the Ministry of Finance.

The measure is key for the executing entities of the PRTR at the close of 2026, as it guarantees that expenses associated with achievements already certified before Brussels can be completed without the pressure of a deadline, facilitating the correct final execution of European funds in Spain.

Source: Official State Gazette, no. 226, September 12, 2026, Sec. III, page 121723 (official reference: BOE-A-2026-19104).