Spain

Please see the table below for a summary each country's control system for the 2021-2027 period.

This section provides information on the system set up for first level control in Spain. The costs associated with this control are indicated so that they can be planned for in project budgets.

Spain uses a decentralised control system. Before the first expenditure can be reported, the project partners will be required to propose an independent internal or external controller to the following body: 

Ministerio de Hacienda y Función Pública Dirección Gral. De Fondos Europeos Paseo de la Castellana, nº 162, 28071 Madrid, Spain

Contact person:

Ms. Mª Carmen Hernández Martín Deputy Director, General Directorate for European Funds +34 91 5830068 [email protected]

This body will approve the controller proposed by the project partner after having checked that the controller is sufficiently independent from project activities and finances and qualified to carry out the control of an Interreg Europe project.

Once the approved controller has checked and confirmed the reported expenditure, the first level control certificate must be validated by the body mentioned above (Ministerio de Hacienda). Only first level control certificates validated by the Ministry - in iOLF - can be accepted.

Only in the case of an external controller, the costs resulting from the control can be reported as eligible costs (external expertise) in compliance with the relevant EU-regulations and programme rules. 

Internal controllers’ expenses (“Interventores”) are not eligible.

The first level controllers will carry out on-the-spot-checks at least once during the project lifetime.