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Administración Presupuestaria

Financial control of public subsidies and grants

It is the responsibility of the IGAE to carry out financial control of subsidies and other public aid granted by the State public sector.

This control is exercised in respect of beneficiaries and collaborating entities and is regulated in Title III of Act No. 38/2003 of 17 November on Subsidies and its implementing regulations (Royal Decree No. 887/2006 of 21 July 2006).

The financial control of subsidies shall be carried out in accordance with the annual audit plan and its amendments approved annually by the General Intervention of the State Administration.

As a result of the monitoring, the General Intervention may propose to the body that granted the subsidy that it requires the total or partial repayment of the subsidy and that it instruct the appropriate sanction file.

It is also up to the IGAE to administer the National Subsidy Database; in accordance with national and Community regulations on transparency of subsidies and public aid, its content can be accessed through this link.

pdf image iconRights and obligations of beneficiaries and collaborating entities.

Resolution of 23 December 2024 of the IGAE approving the Plan of Audits and Financial Control of Subsidies and Public Aid and the Plan of Permanent Financial Control for the year 2025.