Spain

This page contains information about the country's involvement in the programme and about the project control system 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. 

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

According to the Spanish National Control System, both options, internal controllers (independent from the unit in charge of the project management) and external controllers (registered in the Official Register of Auditors of Spain (ROAC)) can be designated as controllers.

To be designated by the Ministry of Finance, the proposed controller has to sign a commitment declaration as specific requirement.

According to the Spanish National Control System, the declarations of expenditures of the Spanish partners, verified by the designated controller, will have to be validated by the Validation Unit of  the Ministry of Finance.

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.

In accordance with the programme risk-based management verifications methodology, it is recommended that controllers carry out on-the-spot checks only for projects with a pilot action which includes reported equipment/infrastructure costs. 
This on-the-spot verification should take place once the costs related to the equipment/infrastructure costs have been reported.
 
Based on their professional judgement, the controller can however decide to carry out an OTSC for a project not reporting pilot equipment/infrastructure costs, if they deem that it has an added value for their check (e.g. in case 
of suspicion of fraud, issues with the partner reporting / understanding of requirements, doubts about the proper functioning of internal processes, etc.)

Have a look at the Spanish content on our website.

Check out the leaflet presenting our peer review service in Spanish. Scroll through Spanish good practices or contact our Spanish community members and organisations.