BOE-A-2026-20363 ·30 September 2026 ·orden not-relevant
Subsidies

Companies receiving regional incentives: obligation to repay grants and pay late payment interest for non-compliance

The Order declares a breach of the binding conditions of the regional incentives granted to the companies listed in its annex (sole article). Consequently, the amount of the granted subsidy is modified, and companies are required to repay the excess amount received to the Public Treasury, together with the corresponding late payment interest (sole article). The interest is calculated from the date of the grant payment until the date of the resolution, applying the legal interest rate increased by 25 per cent (art. 38.2 General Subsidies Law).

In 2 key points

  1. Obligation to repay the excess subsidy received and the late payment interest (sole article). (art. único)
  2. Late payment interest: the legal interest rate increased by 25 per cent (art. 38.2 General Subsidies Law). (art. 38.2)

How it affects those involved

For the companies mentioned in the annex, the regulation entails a direct financial loss due to the obligation to return part of the aid received (sole article). Furthermore, they must bear the cost of late payment interest, calculated over the period from the receipt of the subsidy until the resolution (art. 37 and 38 Law 38/2003). The impact varies depending on the amount of the subsidy and the time elapsed since its receipt.

Lifecycle

2026-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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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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