Skip to content
BOE-A-2026-8760 ·21 April 2026 ·Resolution Low impact
Tax

Contracting authorities and bidders: recommendations to improve control and transparency in subcontracting

The Joint Commission for Relations with the Court of Auditors has adopted the findings of a report auditing subcontracting in works contracts within Expenditure Area 2 (social protection and promotion) during 2022 and the first half of 2023. The resolution urges the Government and contracting authorities to strengthen subcontracting oversight, demanding greater transparency in bids and the implementation of measures to ensure timely payments to subcontractors (points 3 and 4).

In 3 key points

  1. Bidders must specify in their tender the portion of the contract to be subcontracted, its value, and the profile of the subcontractors (point 3). (punto 3)
  2. The inclusion of clauses in tender specifications to support SMEs and promote equality and sustainability conditions is urged (point 3). (punto 3)
  3. Contracting authorities must request and publish subcontracting data in accordance with Law 9/2017 (points 3 and 4). (punto 3)

How it affects those involved

For SMEs, the resolution aims to facilitate their inclusion in the subcontracting chain through clauses in tender specifications that support their participation (point 3). Bidders must specify the portion of the contract to be subcontracted, its value, and the profile of the subcontractors in their bids to improve transparency (point 3). Contracting authorities must establish stricter internal controls to monitor subcontracting and ensure information integrity (point 4).

Lifecycle

2026-04-21PublishedPublished 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