Treasury establishes the closing deadlines for the 2026 fiscal year in Extremadura

The Regional Ministry of Finance, Public Administration and Social Dialogue of the Junta de Extremadura has published the Order of October 28, 2026, which regulates the closing operations of the 2026 financial year and the information to be provided regarding public accounting and the preparation of annual accounts. The provision appears in the Official Gazette of Extremadura number 209, corresponding to Thursday, October 29, 2026, with the official reference 2026050122, and enters into force on the day of its publication. The regulation affects all budgetary sections of the General Administration, as well as autonomous bodies and public entities of the Autonomous Community.

Context: Supplement to the Public Finance Law

The order develops Law 5/2007, of April 19, General Public Finance Law of Extremadura, which aligns the budgetary year with the calendar year and sets the settlement date for December 31. The text justifies the need for a specific regulation that allows the settlement and closing work to be carried out in a “coordinated and effective” manner, and is issued at the proposal of the General Comptroller of the Junta de Extremadura.

The flexibility of the calendar for credits linked to European funds is maintained, in accordance with Article 19 of Decree-law 3/2021, of March 3, on urgent measures for the modernization of the Public Administration and the execution of the Recovery Plan. Accounting offices must refrain from recording documents outside the established deadlines, and the Comptroller’s office will return files arriving late without auditing them.

December 30, the last day to make payments

The payment schedule is closed with a clear reference for providers and entities:

• December 30, 2026: last day of the financial year on which payments may be made; pending payments will resume on the first business day of January 2027.
• December 11: deadline for the submission of payment files to be justified, which must be recorded by December 18.
• December 28, 29, and 30: the Comptroller’s offices will not record replenishments of petty cash advances, to facilitate their physical payment by the General Treasury.
• November 30: deadline for recording credit retentions for minor contracts.

Managing bodies must register in the Alcántara system the invoices received up to December 30 that are not listed, and clear those not approved due to incidents in the receipt of the supply or service.

Credit modifications: November 23 as the general date

The deadline for the submission of credit modification files to the General Secretariat of Budgets and Financing is November 23, with a map of exceptions:

• December 30: personnel and social security expenses, educational concerts, modifications originating in subsectors other than General Administration, and those necessary to allocate operations from sections 10 and 14.
• December 11: modifications affecting expenses with earmarked funding, those related to indebtedness, those linked to European regulations, legal obligations or final judgments, and those authorized by heads of budgetary sections and consortia with limiting budgets.
• December 18: proposals and files for the budgetary allocation of taxes.
• December 23: modifications to allocate accounting operations from previous years.

Proposals for limit extensions will be accepted until December 21, except for those co-financed with European Union funds, which may be submitted until December 30.

Audit of files and annual accounts

For files not included in the specific cases, the submission deadline to the Comptroller’s Office is November 16 for the prior audit of expenditure approval, November 23 when it is appropriate to accumulate approval and commitment, and November 30 for the prior audit of the commitment. Nominative grants will be accepted until November 30, and incidents to continue contracts, grants, or other expenses until December 14, except for annuity readjustments, assignments, and extraordinary price revisions for works, which are accepted until November 30.

From the date of entry into force, work certifications with advance payments or expenses for the stockpiling of supplies will not be processed. In the informative section, December payrolls, social security, and indemnities under concept 161 may be submitted until December 30, with a deadline of December 14 if they require prior audit.

The order also details the submission of information to the General Comptroller’s Office: form 190 before January 12, 2027, bank certificates and Note 15 Provisions and contingencies before January 31, form 346 for agricultural grants before December 31, and withholding summaries for public companies until January 19. The General Counsel’s Office will report on procedures with unfavorable judgments, with a threshold of 50,000 euros for individual risks. The Sole Additional Provision sets December 15 as the date to communicate structural equivalencies.

The closing affects the activity of the entire regional public sector in the final nine weeks of the year: it marks the deadline for approving expenses and modifications, and sets December 30 as the cutoff date for suppliers to receive payment before the restart of payments in January.

Source: Official Gazette of Extremadura, number 209, of October 29, 2026, section I (General Provisions) (official reference: 2026050122).