Treasury orders the 2026 budget closure and the 2027 opening

The Counselor of Finance, Interior and Public Administration, Roberto Bermúdez de Castro Mur, has signed ORDER HAP/1523/2026, of October 21, which regulates the closing of the 2026 budget year and the opening of the 2027 budget year in the Autonomous Community of Aragon. The provision is published in the Official Gazette of Aragon number 207, of October 26, 2026, within section I of General Provisions, with the official reference BOA20261026001, and entered into force on the day of its publication.

The order is issued under article 54 of the consolidated text of the Finance Law of the Autonomous Community of Aragon, approved by Legislative Decree 3/2023, of May 17, which sets the budget liquidation on December 31 of each calendar year and grants the head of the department competent in finance matters the power to regulate accounting closing operations. The stated objective is to facilitate management in all entities of the regional public sector and to organize the liquidation process for the formation of the General Account.

The instructions and deadlines for closing the accounts are directly applicable to the Administration departments and their public bodies with limiting budgets. The remaining entities of the regional public sector must adapt their operations to the same deadlines, with the particularities derived from their legal status and specific accounting regime.

Credit modifications and multi-year commitments

Budgetary modifications must be submitted, duly documented, to the General Directorate of Budgets by November 20, 2026. The following, among others, are exempt from this limit:

• Those necessary to allocate payroll or personnel expenses.
• Files for cancellation by annulment and modifications financed by cancellations in other credits.
• Those that adjust credits of autonomous bodies and public law entities to the allocated transfers.
• Those intended to replenish petty cash advances.
• Those financed by earmarked income or derived from borrowing.
• Those affecting chapters 3 and 9, and credit supplements or extraordinary credits.
• Those derived from final judicial rulings and the payment of interest.
• Those initiated by the General Directorate of Budgets or the General Comptroller’s Office for the correct presentation of the annual accounts.

Expense commitment files for future years—both multi-year and those with early processing—must be submitted in full to the General Directorate of Budgets by December 10, with express authorization granted to that management center to waive the deadline.

Calendar of accounting documents

For expenses fully funded by own funds, proposed accounting documents A or AD must enter the Audit Offices for inspection by October 27, 2026; D documents by November 18; and those containing phase O by December 30. Exempt from this last deadline are fund provision documents and accrued expenses pending allocation, which may be sent until January 29, 2027, and Social Security contributions until February 26, 2027.

Files funded totally or partially with earmarked funds extend their deadline until December 11 for A, D, or AD documents and until December 30 for those including the recognition of obligations; expenses with European Agricultural Funds are governed by the Paying Agency’s calendar. Early processing allows A, D, or AD documents until November 27.

Personnel, payments to be justified, and petty cash

December remunerations, along with payroll and the extraordinary payment, shall be sent to the Audit Offices before December 17 for payment on December 21. Unused amounts released for justification shall be reimbursed to the Treasury by December 28, and justification accounts shall be submitted by January 8, 2027. The replenishment of petty cash advances must be received by December 28, and interest generated by the funds must be deposited by December 31.

The General Payment Arrangement will perform its final process on December 30, 2026, and the payment of warrants will resume on the first business day of 2027, being recorded in the closed budget. The last day to record documents in the 2026 budget will be January 29, 2027, except for those of Social Security, which extend to February 26.

2027 Opening and Accountability

From the first business day of 2027, the General Directorate of Budgets will open the budget by loading structures, initial credits, estimated income, and staffing. If there is no approved budget by January 1, the 2026 budget will be extended. No managing body may register files charged to 2027 until multi-annual and advance commitments have been recorded, except for those in Chapter 1 for payroll.

Public law entities, companies, foundations, and consortia must render their accounts before June 1, 2027, through the General Audit Office; those participated in by the Corporación Empresarial Pública de Aragón, SLU shall do so through said corporation. Treasury managers shall send the cash count reports as of December 31 before February 12, 2027.

The regulation exempts files processed due to emergencies and those derived from adverse meteorological phenomena or natural disasters from these deadlines, and specifies that entry dates are computed according to the SERPA system trays or the file manager.

The calendar conditions the spending capacity of departments, agencies, and public companies in the final stretch of the year and determines which obligations may be attributed to 2026, a decisive factor for the deficit and for the preparation of the regional General Account.

Source: Official Gazette of Aragon, no. 207, October 26, 2026, section I. General Provisions (official reference: BOA20261026001).