BOE-A-2026-544 ·9 January 2026 ·Resolution Low impact
Tax

Non-profit and social economy entities: adjustments to expenditure eligibility and ESF+ fund management

This resolution amends the call for proposals of 4 July 2024 for social innovation projects co-financed by the ESF+. It establishes that funds received from the European Commission will be managed extra-budgetarily through the General Secretariat of the Treasury and International Financing (point eight). Furthermore, the eligibility period for expenditure is adjusted, covering the four calendar months prior to the notification of the document of aid conditions (DECA) until two months after the end of the implementation period (point thirteen.2).

In 2 key points

  1. Expenditure eligibility spans from 4 months before the DECA notification until 2 months after the end of implementation, point thirteen.2 (punto decimotercero.2)
  2. ESF+ funds will be managed extra-budgetarily through the General Secretariat of the Treasury and International Financing, point eight (punto octavo)

How it affects those involved

For non-profit entities, social economy entities, and beneficiary local authorities, the main change is the definition of the temporal framework for eligible expenditure: expenses incurred up to four months before the DECA notification and up to two months after the end of implementation are permitted (point thirteen.2). Financial management will be carried out via transfers from the General Secretariat of the Treasury without passing through the Ministry's budget (point eight).

Lifecycle

2026-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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