{"id":1937,"date":"2026-10-05T09:00:00","date_gmt":"2026-10-05T07:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1937"},"modified":"2026-10-14T13:51:29","modified_gmt":"2026-10-14T11:51:29","slug":"auditoria-obligatoria-subvencions-600000-euros","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/auditoria-obligatoria-subvencions-600000-euros\/","title":{"rendered":"Auditoria obligat\u00f2ria per subvencions o contractes p\u00fablics de m\u00e9s de 600.000 \u20ac"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>Una entitat que hagi de formular comptes anuals est\u00e0 obligada a auditar-los, sigui quina sigui la seva mida, si en un exercici rep subvencions o ajudes p\u00fabliques per m\u00e9s de 600.000 \u20ac acumulats (DA 2a del RD 2\/2021) o si formalitza contractes amb el sector p\u00fablic per m\u00e9s de 600.000 \u20ac que suposin m\u00e9s del 50 % de la seva xifra de negocis (DA 3a). En el cas de les subvencions s&#8217;audita aquest exercici i aquells en qu\u00e8 s&#8217;executin les operacions; en el dels contractes, aquest exercici i el seg\u00fcent.<\/div>\n<p>Moltes pimes i entitats sense \u00e0nim de lucre creuen que, si no superen els l\u00edmits de mida de la Llei de societats de capital, no s&#8217;han d&#8217;auditar. Hi ha dos sup\u00f2sits que no depenen de la mida, sin\u00f3 del finan\u00e7ament p\u00fablic rebut o dels contractes signats amb l&#8217;Administraci\u00f3. Aquest article forma part de la nostra guia sobre l&#8217;<a href=\"\/ca\/blog\/informe-auditor-compte-justificatiu-subvencions\/\">informe d&#8217;auditor en el compte justificatiu de subvencions<\/a> i complementa el d&#8217;<a href=\"\/ca\/blog\/auditoria-obligatoria-llindars-2026\/\">auditoria de comptes obligat\u00f2ria el 2026 i els seus llindars<\/a>.<\/p>\n<h2>Dos sup\u00f2sits que no depenen de la mida<\/h2>\n<p>La disposici\u00f3 addicional primera de la Llei 22\/2015, d&#8217;auditoria de comptes, obliga a auditar-se les entitats que rebin subvencions o ajudes, o que contractin amb l&#8217;Estat i la resta d&#8217;organismes p\u00fablics, \u00abdins dels l\u00edmits que reglament\u00e0riament fixi el Govern\u00bb. Aquests l\u00edmits s\u00f3n al Reglament de la Llei (RD 2\/2021):<\/p>\n<ul>\n<li><strong>Disposici\u00f3 addicional segona:<\/strong> subvencions i ajudes.<\/li>\n<li><strong>Disposici\u00f3 addicional tercera:<\/strong> contractes amb el sector p\u00fablic.<\/li>\n<\/ul>\n<p>Totes dues s&#8217;apliquen a entitats \u00absigui quina sigui la seva naturalesa jur\u00eddica i sempre que hagin de formular comptes anuals\u00bb d&#8217;acord amb el seu marc comptable. Poden afectar, per tant, societats mercantils, cooperatives, associacions o fundacions. Abans de concloure, comprovi la normativa pr\u00f2pia de la seva forma jur\u00eddica.<\/p>\n<h2>Subvencions de m\u00e9s de 600.000 \u20ac: quins exercicis s&#8217;auditen<\/h2>\n<p>Segons la DA 2a, l&#8217;entitat que durant un exercici hagi rebut subvencions o ajudes amb c\u00e0rrec als pressupostos de les administracions p\u00fabliques o a fons de la Uni\u00f3 Europea per un <strong>import total acumulat superior a 600.000 \u20ac<\/strong> ha d&#8217;auditar:<\/p>\n<ol>\n<li>Els comptes anuals d&#8217;aquest exercici.<\/li>\n<li>Els dels exercicis en qu\u00e8 es facin les operacions o s&#8217;executin les inversions finan\u00e7ades amb aquestes ajudes.<\/li>\n<\/ol>\n<p>Hi ha tres matisos importants:<\/p>\n<ul>\n<li><strong>Se sumen totes les ajudes de l&#8217;exercici<\/strong>, de qualsevol administraci\u00f3 (estatal, auton\u00f2mica, local) i tamb\u00e9 les de fons europeus. No cal que una de sola superi el l\u00edmit.<\/li>\n<li><strong>El concepte de subvenci\u00f3<\/strong> \u00e9s el de l&#8217;art. 2 de la Llei 38\/2003, general de subvencions.<\/li>\n<li><strong>L&#8217;obligaci\u00f3 s&#8217;est\u00e9n en el temps.<\/strong> Un projecte d&#8217;inversi\u00f3 plurianual pot obligar a auditar diversos exercicis seguits.<\/li>\n<\/ul>\n<h2>Contractes amb el sector p\u00fablic: dues condicions alhora<\/h2>\n<p>La DA 3a es refereix a les entitats que durant un exercici hagin formalitzat amb el sector p\u00fablic els contractes de l&#8217;art. 2 de la Llei 9\/2017, de contractes del sector p\u00fablic. Exigeix que es compleixin <strong>dues condicions alhora<\/strong>:<\/p>\n<ul>\n<li>Que l&#8217;import total acumulat d&#8217;aquests contractes superi els 600.000 \u20ac.<\/li>\n<li>Que aquest import representi m\u00e9s del 50 % de l&#8217;import net de la xifra de negocis.<\/li>\n<\/ul>\n<p>Si es compleixen totes dues, s&#8217;auditen els comptes d&#8217;aquest exercici i els del seg\u00fcent. Una empresa que factura molt a ajuntaments per\u00f2 la xifra de negocis de la qual procedeix sobretot de clients privats pot quedar-ne fora encara que superi els 600.000 \u20ac.<\/p>\n<table>\n<thead>\n<tr>\n<th>Aspecte<\/th>\n<th>Subvencions i ajudes<\/th>\n<th>Contractes amb el sector p\u00fablic<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Norma<\/td>\n<td>DA 2a RD 2\/2021<\/td>\n<td>DA 3a RD 2\/2021<\/td>\n<\/tr>\n<tr>\n<td>Llindar<\/td>\n<td>M\u00e9s de 600.000 \u20ac acumulats en l&#8217;exercici<\/td>\n<td>M\u00e9s de 600.000 \u20ac acumulats en l&#8217;exercici<\/td>\n<\/tr>\n<tr>\n<td>Condici\u00f3 addicional<\/td>\n<td>Cap<\/td>\n<td>Que suposin m\u00e9s del 50 % de l&#8217;import net de la xifra de negocis<\/td>\n<\/tr>\n<tr>\n<td>Exercicis que s&#8217;auditen<\/td>\n<td>L&#8217;exercici i aquells en qu\u00e8 s&#8217;executin les operacions o inversions<\/td>\n<td>L&#8217;exercici i el seg\u00fcent<\/td>\n<\/tr>\n<tr>\n<td>Moment que compta<\/td>\n<td>Quan l&#8217;ajuda s&#8217;hagi de registrar en comptabilitat<\/td>\n<td>Quan s&#8217;hagi de registrar el dret de cobrament<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Quan es considera \u00abrebuda\u00bb una subvenci\u00f3<\/h2>\n<p>Aquest \u00e9s el punt en qu\u00e8 m\u00e9s s&#8217;equivoquen els resums que circulen. La DA 2a no at\u00e9n la data de cobrament, sin\u00f3 el moment en qu\u00e8 la subvenci\u00f3 o ajuda <strong>s&#8217;ha de registrar en els llibres de comptabilitat<\/strong> segons la normativa comptable aplicable. Per als contractes, la DA 3a es fixa en el moment en qu\u00e8 s&#8217;ha de registrar el dret de cobrament.<\/p>\n<p>En conseq\u00fc\u00e8ncia, una ajuda concedida al desembre i cobrada al mar\u00e7 de l&#8217;any seg\u00fcent pot computar en el primer exercici. Determinar aquest moment requereix analitzar les condicions de la concessi\u00f3 i el seu tractament comptable, per la qual cosa conv\u00e9 revisar-ho amb el seu assessor comptable o amb el seu auditor tan aviat com conegui la resoluci\u00f3.<\/p>\n<h3>Un exemple amb xifres fict\u00edcies<\/h3>\n<p>Imagini una societat de la prov\u00edncia d&#8217;Alacant amb 3.000.000 \u20ac de xifra de negocis i 25 treballadors, que no supera els l\u00edmits de l&#8217;art. 263.2 LSC. En l&#8217;exercici 2026 se li concedeixen una ajuda auton\u00f2mica a la R+D de 450.000 \u20ac i una ajuda estatal a la digitalitzaci\u00f3 de 200.000 \u20ac, i totes dues s&#8217;han de registrar comptablement el 2026. El total acumulat \u00e9s de 650.000 \u20ac, superior a 600.000 \u20ac. Per tant, ha d&#8217;auditar els comptes del 2026 i els dels exercicis en qu\u00e8 executi els projectes, encara que per mida n&#8217;estaria exempta.<\/p>\n<h2>El nomenament de l&#8217;auditor, abans que acabi l&#8217;exercici<\/h2>\n<p>La DA 4a del mateix reglament estableix que, en aquests sup\u00f2sits, l&#8217;auditor s&#8217;ha de nomenar \u00aben tot cas, abans que finalitzi l&#8217;exercici social que s&#8217;ha d&#8217;auditar\u00bb. Si la seva entitat preveu superar el llindar aquest any, no esperi al tancament: valori com m\u00e9s aviat millor la concessi\u00f3 de les ajudes pendents i, si escau, nomeni l&#8217;auditor abans del 31\/12 (o de la data de tancament del seu exercici).<\/p>\n<h2>Difer\u00e8ncia amb l&#8217;informe del compte justificatiu<\/h2>\n<p>No s&#8217;han de confondre dos treballs diferents:<\/p>\n<ul>\n<li>L&#8217;<strong>auditoria de comptes anuals<\/strong> per superar els 600.000 \u20ac. Dona una opini\u00f3 sobre la imatge fidel dels comptes de tota l&#8217;entitat i es diposita amb ells al registre corresponent.<\/li>\n<li>L&#8217;<strong>informe de revisi\u00f3 del compte justificatiu<\/strong> d&#8217;una ajuda concreta, quan les seves bases ho exigeixen (art. 74 del RD 887\/2006). \u00c9s un treball de procediments que no emet opini\u00f3 i es presenta a l&#8217;\u00f2rgan concedent.<\/li>\n<\/ul>\n<p>Una mateixa entitat pot necessitar tots dos. Quan est\u00e0 obligada a auditar els seus comptes anuals, la regla general \u00e9s que el seu auditor de comptes revisi tamb\u00e9 el compte justificatiu, llevat que les bases prevegin un altre nomenament. Els fons del Pla de Recuperaci\u00f3 en s\u00f3n un cas t\u00edpic; ho tractem a <a href=\"\/ca\/blog\/tancament-prtr-nextgenerationeu-justificacio-2026\/\">qu\u00e8 han de preparar els beneficiaris de fons NextGenerationEU<\/a>.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>Compten els pr\u00e9stecs p\u00fablics per al l\u00edmit de 600.000 \u20ac?<\/h3>\n<p>La DA 2a es remet al concepte de subvenci\u00f3 de l&#8217;art. 2 de la Llei 38\/2003, que exigeix un lliurament sense contraprestaci\u00f3 directa. Un pr\u00e9stec ordinari no encaixa en aquesta definici\u00f3, per\u00f2 els pr\u00e9stecs bonificats, els trams no reemborsables o les ajudes mixtes s&#8217;han d&#8217;analitzar cas per cas.<\/p>\n<h3>Si rebo 700.000 \u20ac per a un projecte que dura tres anys, quantes auditories he de fer?<\/h3>\n<p>A m\u00e9s de l&#8217;exercici en qu\u00e8 es considera rebuda l&#8217;ajuda, haur\u00e0 d&#8217;auditar els exercicis en qu\u00e8 s&#8217;executin les operacions o inversions. En un projecte plurianual, aix\u00f2 pot suposar diversos exercicis consecutius.<\/p>\n<h3>Afecta les associacions i les fundacions?<\/h3>\n<p>La norma s&#8217;aplica a qualsevol entitat que hagi de formular comptes anuals segons el seu marc comptable. Les entitats sense \u00e0nim de lucre que reben fons p\u00fablics importants han de revisar aquest sup\u00f2sit, a m\u00e9s de les regles de la seva pr\u00f2pia normativa.<\/p>\n<h3>S&#8217;aplica a les entitats del sector p\u00fablic?<\/h3>\n<p>La DA 1a.2 de la Llei 22\/2015 exclou d&#8217;aquests sup\u00f2sits les entitats del sector p\u00fablic, excepte les societats mercantils p\u00fabliques, que tenen el seu propi r\u00e8gim de control.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">RD 2\/2021, Reglament de la Llei d&#8217;auditoria de comptes (BOE), disposicions addicionals primera a quarta<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, d&#8217;auditoria de comptes (BOE), disposici\u00f3 addicional primera<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Llei 38\/2003, general de subvencions (BOE), art. 2<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Llei de societats de capital (BOE), art. 263<\/a><\/li>\n<\/ul>\n<p>Si la seva entitat rep ajudes de l&#8217;IVACE+i, del CDTI, de la Generalitat o de fons europeus, o treballa de manera habitual per a ajuntaments de la prov\u00edncia, a Controlaudit el podem ajudar a determinar si est\u00e0 obligada a auditar-se i en quins exercicis. Conegui els nostres serveis d&#8217;<a href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria de comptes anuals<\/a> i d&#8217;<a href=\"\/ca\/serveis\/auditoria-subvencions\/\">auditoria de subvencions<\/a>, o <a href=\"\/ca\/contacte\/\">posi&#8217;s en contacte amb el nostre equip a Alacant<\/a>.<\/p>\n<p>Si la seva ajuda procedeix de l&#8217;Institut de Foment de la Regi\u00f3 de M\u00farcia o de la Junta de Comunitats de Castella-la Manxa, consulti tamb\u00e9 les nostres p\u00e0gines d&#8217;<a href=\"\/ca\/auditors-murcia\/\">auditors a M\u00farcia<\/a> i d&#8217;<a href=\"\/ca\/auditors-albacete\/\">auditors a Albacete<\/a>.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Actualitzat el 08\/10\/2026. Aquest contingut \u00e9s informatiu i no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dos sup\u00f2sits d&#8217;auditoria obligat\u00f2ria que no depenen de la mida: subvencions o ajudes p\u00fabliques per m\u00e9s de 600.000 \u20ac en un exercici i contractes amb el sector p\u00fablic per m\u00e9s de 600.000 \u20ac que superin el 50 % de la xifra de negocis. Exercicis afectats, moment de c\u00f2mput i termini de nomenament de l&#8217;auditor.<\/p>\n","protected":false},"author":1,"featured_media":786,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Auditoria obligat\u00f2ria per subvencions de 600.000 \u20ac","ca_meta_desc":"Quan obliguen a auditar els comptes les subvencions o els contractes p\u00fablics de m\u00e9s de 600.000 \u20ac (DA 2a i 3a RD 2\/2021) i quins exercicis s'auditen.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[181],"tags":[],"class_list":["post-1937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-subvencions-fons-europeus"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Auditoria obligat\u00f2ria per subvencions o contractes p\u00fablics de m\u00e9s de 600.000 \u20ac - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/blog\/auditoria-obligatoria-subvencions-600000-euros\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Auditoria obligat\u00f2ria per subvencions o contractes p\u00fablics de m\u00e9s de 600.000 \u20ac - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Dos sup\u00f2sits d&#039;auditoria obligat\u00f2ria que no depenen de la mida: subvencions o ajudes p\u00fabliques per m\u00e9s de 600.000 \u20ac en un exercici i contractes amb el sector p\u00fablic per m\u00e9s de 600.000 \u20ac que superin el 50 % de la xifra de negocis. 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