Skip to content
BOE-A-2026-5372 ·7 March 2026 ·Resolution Low impact
Tax

Municipalities in regions without external audit bodies urged to improve data quality and comply with Court of Auditors recommendations

The Joint Commission for Relations with the Court of Auditors has adopted the conclusions and recommendations of the audit report on the impact of COVID-19 on the revenues of municipalities in autonomous communities lacking their own external audit bodies (point 1). The resolution urges these municipalities to ensure the quality and consistency of information reported to the Ministry of Finance (point 3) and to base discretionary revenue measures on prior studies (point 3).

In 3 key points

  1. Improve the quality of data reported to the Ministry of Finance pursuant to Order HAP/2105/2021 (point 3). (punto 3)
  2. Adopt measures to ensure that revenue decisions are based on impact studies or reports (point 3). (punto 3)
  3. Santander City Council must avoid the loss of revenue from water and sewerage fees (point 4). (punto 4)

How it affects those involved

Municipalities in regions without external audit bodies are now required to improve the accuracy of periodic information supplied to the Ministry of Finance in accordance with Order HAP/2105/2021 (point 3). Santander City Council must review its water supply agreements to avoid losing fee-based revenue (point 4), Toledo City Council must automate the accounting management of parking and sanitation fees (point 5), and Molina de Segura City Council must adapt its accounting to the accrual principle (point 6).

Lifecycle

2026-03-07PublishedPublished 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