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BOE-A-2026-14472 ·3 July 2026 ·Act critical
Tax

Companies with non-compliant subsidies: 30 days to submit appeals or fine up to 15,000 EUR

The HAC/669/2026 Order resolves subsidy non-compliance cases. Affected companies have 30 days to submit appeals or face a fine of up to 15,000 EUR, as provided in Article 82 of Law 39/2015 and Article 45 of the Regional Incentives Regulation (Royal Decree 899/2007). This procedure applies to companies that fail to prove compliance with subsidy conditions.

In 2 key points

  1. Companies failing to meet conditions: 30 days to submit representations (art. 82 Ley 39/2015)
  2. Maximum fine of EUR 15,000 for non-compliance with conditions (art. 45 Reglamento de Incentivos Regionales (R.D. 899/2007))

How it affects those involved

Companies that received regional grants and fail to meet the established conditions must act within the next 30 days to submit representations. Failure to do so may result in fines of up to EUR 15,000. Advisors should review grant contracts and verify whether any conditions remain unfulfilled. Regional authorities may initiate rescission or sanctioning proceedings. Workers are not directly affected, but companies could see their financial solvency impacted.

Lifecycle

2026-07-03PublishedPublished in the BOE
2026-07-03Into forceComes into force (orden HAC/669/2026)
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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