Order 38/2026 established the closing deadlines for the 2026 budget

The Minister of Economy, Finance and Innovation, Antoni Costa Costa, has signed Order 38/2026, of October 14, which regulates the closing operations of the 2026 budget year and the opening of the 2027 year. The provision is published in the Official Gazette of the Balearic Islands no. 132, of October 17, 2026, in Section I (p. 56101), and entered into force the day after publication. The text establishes a calendar of deadlines requiring all Government departments, IBSALUT, and ATIB to complete payrolls, expenditure files, credit modifications, and fund justifications before December 31.

The order is issued under article 80.2 of Law 14/2014, of December 29, on the finances of the Autonomous Community of the Balearic Islands, which reserves the regulation of closing operations to the minister competent in matters of finance and budgets. Its stated objective is to liquidate and close the current year and open the next “in a coordinated and efficient manner,” coordinating the actions of the budget sections, the Health Service of the Balearic Islands and the Tax Agency of the Balearic Islands.

The text comprises 27 articles, three additional provisions, two final provisions, and three annexes (report templates for advance contracting and for provisions and contingent liabilities), extending to page 56116 of the gazette. Regarding the entities of the instrumental public sector, the order does not regulate management but rather the dates for transmitting closing information.

December payrolls and social security

The first block of deadlines affects the General Directorate of Public Service, the General Directorate of Teaching Personnel and Concerted Centers, and the General Comptroller:

• AD accounting entries for registrations or remunerative modifications for the December payroll can be processed until December 9.
• The closing of December payrolls can be done until December 10, and the transmission to the General Comptroller until the 11th.
• The managing bodies of IBSALUT and ATIB have until December 15 to close their payrolls.
• The payment of payrolls must be completed, at the latest, by December 28.
• Non-budgetary social security payment orders can be registered in SICODE|4 until December 18 and are paid starting from the 22nd.

Registrations and variations not included in the December payroll must be processed against the 2027 budget.

Credit modifications and auditing

Credit modification files of the autonomous Administration and ATIB are subject to a staggered calendar:

• Those requiring prior auditing or approval from the Governing Council can be registered through the decentralized circuit until December 10; for the centralized circuit, documentation must be submitted to the Directorate General of Budgets and Financing by December 9.
• Those that do not undergo prior auditing or Governing Council approval have until December 18 (decentralized) and until the 16th (centralized).
• Multi-year files requiring authorization to exempt the limits of article 65 of Law 14/2014 have a deadline of December 2; other multi-year files, December 11.
• At IBSALUT, modifications approved by the Directorate General of Budgets and Financing are accepted until December 18, and those approved by its director general, until the 29th.
• Modifications necessary to allocate expenses accrued and due in 2026 can be registered until January 22, 2027.

Preliminary accounting entries ADOP-J and OP-J must be submitted for auditing until December 3; A, D, and AD, until the 16th; J, until the 23rd, and ADOP and OP, until the 29th. The General Comptroller will ex officio cancel multi-year entries that remain in preliminary status on December 30.

Payments to be justified and advances for 2027

Paying cashiers of the budgetary sections must reimburse the surpluses of funds to be justified to the Directorate General of the Treasury, Financial Policy and Patrimony until December 29, using form 046 as justification. From December 4, the counselor may exceptionally authorize the issuance of new payments to be justified, which must likewise be justified by December 29.

To handle payments for the first days of January, sections may request advances until December 9, with a maximum of two specific budgetary items; deliveries are paid until December 29 and can be reimbursed until January 31, 2027.

Opening of the 2027 budget and annual accounts

Once the budget law is approved, and by January 7, 2027, at the latest, the Directorate General of Budgets and Financing must incorporate the budget into the economic-financial information system; the opening for users of the economic management units must be effective by January 15.

• FF1, FF2, and FF3 forms for affected financing must be submitted by March 12, 2027, and requests for credit incorporation, by March 31.
• Annex 3 for provisions and contingent liabilities has a deadline of February 12, 2027, with a threshold of 5,000 euros per entry or 20,000 euros accumulated.
• The annual accounts of entities in the instrumental public sector must be formulated by March 31, 2027, and approved by June 10.
• As of January 1, 2027, movable assets or rights with a unit value of less than 1,000 euros will not be entered into the inventory.

The regulation directly affects providers and grant beneficiaries: no invoice or justification submitted outside these deadlines may be charged to the 2026 financial year, and the pending accrued expenditure will be recorded in account 413 to be applied to the 2027 budget. The order also provides that the refunds of undue income pending payment be returned to the General Intervention starting from December 16 to charge them to next year’s budgets.

Source: Official Gazette of the Balearic Islands, no. 132, October 17, 2026, Section I. General Provisions, p. 56101 (official reference: 10372).