Spain

This page contains information on the bodies responsible for Structural Funds programmes and on the first level control in Spain. You may also speak directly with the Interreg Europe representatives in Spain.

This section provides information on the system set up for control in Spain for the 2021-2027 programming period. 

Download the latest list of managing authorities and intermediate bodies responsible for Structural Funds programmes in each country. Select the ES tab for information about Spain.

Spain uses a decentralised control system. The approbation body will approve an independent, qualified controller based on a proposal made by the project partner.

According to Spanish National Control System, both options, internal controllers (independent from the unit in charge of project finances) and external controllers can be designated as controller.  

To be designated as controllers, the proposed controllers must sign a commitment declaration as specific requirement in order to be designated by the Ministry. Additionally, independent/external controllers must be registered in the Official Register of Auditors of Spain (ROAC).

The costs resulting from the control are borne by the project partners and can be reported as eligible costs in compliance with the relevant EU regulations and programme rules. Costs are determined by the public procurement made by the partner.

These costs should therefore be planned in the project budget.

More information will be available soon. In case of question, please contact your approbation body.

This section provides information on the system set up for first level control in Spain for the 2014-2020 programming period. 

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 approbation body.

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.

Have a look at the Spanish content on our website. Scroll through our project ideas and good practices, or contact our Spanish community members and organisations.