Skip to content
BOE-A-2026-16720 ·31 July 2026 ·Resolution not-relevant
Tax

State public sector administrations and entities: reference to the 2025 annual accounts register available for consultation

The General Comptroller of the State Administration has published the reference to the 'Public Sector Annual Accounts Register' for the 2025 financial year (Art. 136.3 Law 47/2003). From 31 July 2026, the General State Account, the General State Administration Account, and the annual accounts of other state public sector entities, along with their audit reports, will be available for consultation.

In 2 key points

  1. Availability of the General State Account and state public sector annual accounts from 31 July 2026 (art. 136.3 Ley 47/2003)
  2. Includes the corresponding audit reports for the 2025 financial year (art. 136.3 Ley 47/2003)

How it affects those involved

For state public sector entities and supervisory bodies, this resolution formalises public access to the 2025 accounting and audit information. It does not create new obligations for the private sector, but rather fulfills the transparency and publicity mandate for the General State Account (Art. 136.3 Law 47/2003).

Lifecycle

2026-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact