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BOE-A-2026-13713 ·24 June 2026 ·Resolution Low impact
Tax

Autonomous Communities: must unify public sector criteria and accelerate accountability

The Joint Commission for Relations with the Court of Auditors has approved the recommendations of the Audit Report on the regional public sector (2022 financial year). The resolution urges autonomous communities to reform their criteria for public sector classification, including the control of bodies or funding (point 4), and to improve transparency through the consolidation of accounts and accounting standardisation (point 4).

In 3 key points

  1. New criteria for public sector classification based on the control of bodies or funding, rather than solely on own funds (point 4). (punto 4)
  2. Obligation to bring the accountability deadline forward to 31 July of the following financial year (point 4). (punto 4)
  3. Need to consolidate each community's General Account with all public sector information (point 4). (punto 4)

How it affects those involved

For Regional Administrations, the resolution necessitates regulatory amendments to prevent entities under public control, but without majority funding, from being excluded from auditing (point 4). Furthermore, they are required to bring the accountability deadline forward to 31 July of the following financial year (point 4) and ensure the preparation of separate annual accounts for entities with independent legal personality (point 4).

Lifecycle

2026-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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