Navarra sets the deadlines for the 2026 closing and 2027 opening

The Counselor of Economy and Finance of the Government of Navarra, José Luis Arasti Pérez, has approved the regulatory rules for the closing and liquidation of the general budgets of Navarra and the balance sheets for the 2026 fiscal year, as well as the opening of the 2027 fiscal year. Foral Order 72/2026, of September 18, is published in the Official Gazette of Navarra number 207, of October 16, 2026, and deploys a calendar of deadlines that binds all departments, autonomous bodies, societies, and public foundations of the Foral Community.

The order is issued under article 123 of Foral Law 13/2007, of April 4, on the Public Treasury of Navarra, which grants the Department of Economy and Finance the regulatory power to determine the structure, justification, processing, and accountability of public accounting. The text reproduces the scheme of previous years and is organized into nine sections: expenditure budget, revenue budget, expenditure projects, balance sheets, guarantees received and granted, accounts in financial entities without accounting correlation, objective compliance report, public societies and foundations, and other bodies.

The regulation obliges departments and autonomous bodies to issue the necessary instructions for its compliance and is communicated to the Parliament of Navarra, the Cámara de Comptos, the Ombudsman, the Council of Navarra, the Office of Good Practices and Anti-Corruption of the Foral Community of Navarra, the technical general secretariats, the services of General Intervention, General and Budgetary Accounting, Economy and Finance, and Economic Budgets and Programming, and the delegated interventions.

Closing calendar for the expenditure budget

• December 1, 2026: deadline to send budget modification files to the General Directorate of Budgets and Assets or the Delegated Comptroller’s Office, except for those regarding personnel, expandable items, or RRF funds.
• December 10: deadline for preliminary entries of expenditure commitments without simultaneous recognition of obligations; capital transfers from the Local Entities’ Participation Fund in Navarra Taxes may be processed until December 14.
• November 18 and 27: submission to the Budget and Economic Programming Service of early processing files, first the assignments to instrumental entities and then the rest.
• December 14: submission for auditing of files that reach the recognition of obligations and require a resolution or regional order, a deadline extended to December 21 for excluded commitments.
• December 24: recipients of payment orders to be justified must justify the amounts received and return unused funds; anything not adjusted by that date must be deposited before December 31.
• January 11 and 22, 2027: submission to the Delegated Comptroller’s Office of the recognition of obligations without resolution and the accounting of invoices, including the employer’s social security contribution.
• January 27, 2027: cancellation, by the accounting centers, of preliminary entries that have not been definitively accounted for.

Revenue, balance sheets, and opening of the 2027 financial year

• Recognized rights of the 2026 Revenue Budget may be accounted for until January 22, 2027; revenue from formalization must be applied to its items on January 7, 2027.
• Before December 31, 2026, accounting centers will verify that standardized non-tax revenue concepts have planned items for the new financial year.
• Reports on petty cash advances and payment orders to be justified shall be sent to the Accounting Service before January 30, 2027.
• The Assets Service will deliver information on fixed asset disposals on January 29, and the Department of Territorial Cohesion, before January 30, the report on the “Navarre TAV Corridor under construction”.
• Supplier invoices issued in 2026 and registered in January 2027 will be recorded with the date December 31, 2026, and those pending application must be assigned or validated before January 31, 2027.

Post-closing information

• February 27, 2027: expenditure project managers will reschedule WBS Elements and validate the 2026 financial year.
• February 28, 2027: the Treasury Section will prepare the list of Government of Navarra accounts in financial institutions without accounting correlation.
• April 30, 2027: departments will process the compliance report on objectives and actions for the 2026 budget.
• May 14, 2027: public companies and foundations will send their approved accounts to the Accounting Service in PDF format.

The calendar conditions the activity of the entire Provincial Administration in the final stretch of the year: it marks when expenditure modifications and commitments can be processed, when released funds must be justified, and until what date invoices and rights can be recorded. For suppliers, the January 31, 2027 deadline to leave invoices assigned or validated determines whether their payment is charged to the 2026 budget or the following one, while the Comptroller’s Office will not audit new expenditure authorizations that jeopardize the financial capacity of the 2027 budget.

Source: Official Gazette of Navarra, number 207, of October 16, 2026, section I. General Provisions. Provincial Orders, page 36708 (official reference: F2612564).