{"id":1944,"date":"2026-10-06T09:45:00","date_gmt":"2026-10-06T07:45:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1944"},"modified":"2026-10-14T13:51:22","modified_gmt":"2026-10-14T11:51:22","slug":"tancament-prtr-nextgenerationeu-justificacio-2026","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/tancament-prtr-nextgenerationeu-justificacio-2026\/","title":{"rendered":"Tancament del Pla de Recuperaci\u00f3 el 2026: qu\u00e8 han de preparar els beneficiaris de fons NextGenerationEU"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>El Pla de Recuperaci\u00f3 tanca la seva etapa d&#8217;execuci\u00f3 el 2026: el termini per complir les fites i els objectius va acabar el 31\/08\/2026, Espanya va presentar la setena i \u00faltima sol\u00b7licitud de pagament abans del 30\/09\/2026 i la Comissi\u00f3 Europea t\u00e9 fins al 31\/12\/2026 per fer els \u00faltims desemborsaments. Per al beneficiari de fons NextGenerationEU, el tancament no elimina les seves obligacions: ha de complir els terminis de justificaci\u00f3 de la seva resoluci\u00f3 de concessi\u00f3 i conservar una pista d&#8217;auditoria completa per a possibles controls.<\/div>\n<p>Moltes empreses, entitats sense \u00e0nim de lucre i ajuntaments de la prov\u00edncia d&#8217;Alacant gestionen projectes finan\u00e7ats amb el Mecanisme de Recuperaci\u00f3 i Resili\u00e8ncia: digitalitzaci\u00f3, efici\u00e8ncia energ\u00e8tica, rehabilitaci\u00f3 d&#8217;habitatges o projectes estrat\u00e8gics (PERTE). Aquest article separa el que diuen les fonts oficials del que \u00e9s previsi\u00f3, i proposa una llista de comprovaci\u00f3 per arribar preparat a la justificaci\u00f3 i als controls. Forma part de la nostra s\u00e8rie sobre l&#8217;<a href=\"\/ca\/blog\/informe-auditor-compte-justificatiu-subvencions\/\">informe d&#8217;auditor en el compte justificatiu de subvencions<\/a>.<\/p>\n<h2>On \u00e9s el Pla de Recuperaci\u00f3<\/h2>\n<p>Segons el Ministeri d&#8217;Hisenda, Espanya va presentar el 30\/09\/2026 la setena i \u00faltima sol\u00b7licitud de pagament, per 25.861 M\u20ac (21.463 M\u20ac en transfer\u00e8ncies i 4.398 M\u20ac en pr\u00e9stecs) i referida a 148 fites i objectius. Amb aquesta, els fons assignats arriben als 101.300 M\u20ac. Abans, despr\u00e9s del sis\u00e8 desemborsament, Espanya havia rebut 78.000 M\u20ac i complert 338 fites i objectius.<\/p>\n<table>\n<thead>\n<tr>\n<th>Dada oficial<\/th>\n<th>Qu\u00e8 implica per al beneficiari<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>31\/08\/2026: data l\u00edmit per complir fites i objectius del Mecanisme<\/td>\n<td>\u00c9s un termini de l&#8217;Estat davant de la Comissi\u00f3. Els seus terminis d&#8217;execuci\u00f3 i justificaci\u00f3 s\u00f3n els de la seva resoluci\u00f3 de concessi\u00f3 i les seves possibles ampliacions<\/td>\n<\/tr>\n<tr>\n<td>30\/09\/2026: termini per presentar les \u00faltimes sol\u00b7licituds de pagament<\/td>\n<td>Les administracions gestores han hagut d&#8217;acreditar els resultats davant de Brussel\u00b7les, cosa que es pot traduir en m\u00e9s requeriments d&#8217;informaci\u00f3 als beneficiaris<\/td>\n<\/tr>\n<tr>\n<td>31\/12\/2026: termini m\u00e0xim de la Comissi\u00f3 per als desemborsaments<\/td>\n<td>No \u00e9s un termini de justificaci\u00f3 per a vost\u00e8, per\u00f2 marca el tancament financer del Pla<\/td>\n<\/tr>\n<tr>\n<td>Activaci\u00f3 del fons Espa\u00f1a Crece com a palanca inversora despr\u00e9s del tancament<\/td>\n<td>Si rep finan\u00e7ament d&#8217;aquest fons, es regir\u00e0 per les seves pr\u00f2pies condicions, que haur\u00e0 de revisar a part<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Qu\u00e8 significa el tancament per al beneficiari<\/h2>\n<p>El calendari del Mecanisme afecta la relaci\u00f3 entre Espanya i la Uni\u00f3 Europea. La situaci\u00f3 de cada beneficiari la determinen la seva convocat\u00f2ria, la seva resoluci\u00f3 de concessi\u00f3 i la normativa estatal de subvencions. A la pr\u00e0ctica, conv\u00e9 revisar tres coses:<\/p>\n<ul>\n<li><strong>Termini de justificaci\u00f3 pendent.<\/strong> Comprovi en la seva resoluci\u00f3 quan ven\u00e7 i si hi ha hagut ampliacions. No doni per fet que es mantindran les pr\u00f2rrogues.<\/li>\n<li><strong>Obligacions de manteniment.<\/strong> Molts ajuts exigeixen mantenir la inversi\u00f3, l&#8217;ocupaci\u00f3 o l&#8217;activitat durant un temps despr\u00e9s d&#8217;executar-la.<\/li>\n<li><strong>Compromisos espec\u00edfics del Pla.<\/strong> L&#8217;Ordre HFP\/1030\/2021, que configura el sistema de gesti\u00f3 del Pla, exigeix als beneficiaris acceptar la cessi\u00f3 de dades entre administracions i declarar el seu comprom\u00eds amb els principis transversals del Pla (annexos IV.B i IV.C). Tamb\u00e9 obliga les entitats que executen el Pla a disposar d&#8217;un pla de mesures antifrau.<\/li>\n<\/ul>\n<h2>Informe d&#8217;auditor en els PERTE: instruccions del ministeri<\/h2>\n<p>En els projectes estrat\u00e8gics, com el PERTE Agroalimentari o el PERTE del Vehicle El\u00e8ctric i Connectat, el Ministeri d&#8217;Ind\u00fastria i Turisme ha publicat instruccions espec\u00edfiques per a l&#8217;informe d&#8217;auditor que acompanya el compte justificatiu. Aquestes instruccions concreten l&#8217;Ordre EHA\/1434\/2007, que regula la revisi\u00f3 de comptes justificatius en el sector p\u00fablic estatal. Si el seu projecte pertany a un PERTE, l&#8217;auditor ha de seguir la versi\u00f3 de les instruccions aplicable a la seva convocat\u00f2ria.<\/p>\n<p>En els projectes agroalimentaris del Baix Segura o en els de digitalitzaci\u00f3 de pimes de l&#8217;Alacant\u00ed i del Baix Vinalop\u00f3, la clau acostuma a ser en dos punts: la imputaci\u00f3 de costos de personal i la tra\u00e7abilitat dels pagaments a prove\u00efdors i subcontractistes.<\/p>\n<h2>Conservaci\u00f3 de la documentaci\u00f3 i pista d&#8217;auditoria<\/h2>\n<p>La Llei general de subvencions obliga a conservar els documents justificatius, inclosos els electr\u00f2nics, mentre puguin ser objecte de comprovaci\u00f3 i control (art. 14.1.g). A m\u00e9s, fixa en quatre anys la prescripci\u00f3 del dret a exigir el reintegrament, amb car\u00e0cter general des que ven\u00e7 el termini de justificaci\u00f3, i aquest termini s&#8217;interromp amb qualsevol actuaci\u00f3 de comprovaci\u00f3 (art. 39). La normativa europea i les bases de la seva convocat\u00f2ria poden fixar terminis addicionals; comprovi el que li sigui aplicable abans de destruir cap document.<\/p>\n<p>Una pista d&#8217;auditoria completa hauria de permetre a un tercer reconstruir la despesa sense preguntar-li res. Aquesta llista de comprovaci\u00f3 l&#8217;ajudar\u00e0 a revisar-la:<\/p>\n<ul>\n<li>Resoluci\u00f3 de concessi\u00f3, modificacions, ampliacions i comunicacions amb l&#8217;\u00f2rgan gestor.<\/li>\n<li>Declaracions signades exigides pel Pla (cessi\u00f3 de dades, principis transversals i, si escau, abs\u00e8ncia de conflicte d&#8217;interessos).<\/li>\n<li>Expedients de contractaci\u00f3 o, almenys, les tres ofertes quan la despesa superi les quanties del contracte menor (art. 31.3 LGS).<\/li>\n<li>Factures, contractes i justificants bancaris de cada pagament, vinculats a la partida del pressupost aprovat.<\/li>\n<li>Registres horaris i criteris d&#8217;imputaci\u00f3 del personal.<\/li>\n<li>Comptabilitat que permeti identificar les despeses i els ingressos del projecte.<\/li>\n<li>Evid\u00e8ncies de les mesures de publicitat i dels resultats (informes t\u00e8cnics, fotografies, lliurables).<\/li>\n<li>Compte justificatiu presentat, informe de l&#8217;auditor i carta de manifestacions.<\/li>\n<\/ul>\n<h2>Com preparar-se per a un control posterior<\/h2>\n<p>Que hi hagi m\u00e9s controls a partir del 2027 \u00e9s una <strong>previsi\u00f3 nostra, no una dada oficial<\/strong>: el tancament del Pla concentra la justificaci\u00f3 de molts projectes i els \u00f2rgans de control estatals i europeus els poden revisar despr\u00e9s. Si rep un requeriment, conv\u00e9:<\/p>\n<ol>\n<li>Identificar quin \u00f2rgan l&#8217;envia, quin abast t\u00e9 i quin termini dona per contestar.<\/li>\n<li>Reunir la pista d&#8217;auditoria abans de respondre i comprovar que \u00e9s coherent amb el que s&#8217;ha justificat.<\/li>\n<li>Revisar amb el seu auditor les incid\u00e8ncies que ja es van assenyalar en l&#8217;informe del compte justificatiu.<\/li>\n<li>Si s&#8217;inicia un procediment de reintegrament, valorar amb el seu assessor jur\u00eddic les al\u00b7legacions i, si cal, el suport d&#8217;un p\u00e8rit economista per quantificar els imports discutits.<\/li>\n<\/ol>\n<p>Els ajuntaments i els altres ens locals que executen fons del Pla tenen, a m\u00e9s, les seves pr\u00f2pies obligacions de control intern. Les repassem a <a href=\"\/ca\/blog\/control-financer-ajuntaments-auditors-privats\/\">control financer en ajuntaments i col\u00b7laboraci\u00f3 d&#8217;auditors privats<\/a>.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>He de justificar el meu ajut NextGenerationEU abans del 31\/12\/2026?<\/h3>\n<p>No necess\u00e0riament. El seu termini \u00e9s el que fixa la seva resoluci\u00f3 de concessi\u00f3. El 31\/12\/2026 \u00e9s el l\u00edmit perqu\u00e8 la Comissi\u00f3 faci els desemborsaments a Espanya, no un termini general per als beneficiaris.<\/p>\n<h3>Un ajut del Pla em pot obligar a auditar els meus comptes anuals?<\/h3>\n<p>S\u00ed, si en un exercici el total de subvencions i ajuts p\u00fablics que ha de registrar supera els 600.000 \u20ac, inclosos els fons europeus. Ho expliquem a <a href=\"\/ca\/blog\/auditoria-obligatoria-subvencions-600000-euros\/\">auditoria obligat\u00f2ria per subvencions de m\u00e9s de 600.000 \u20ac<\/a>.<\/p>\n<h3>Qu\u00e8 passa si no conservo un justificant?<\/h3>\n<p>La despesa que no es pugui acreditar en un control es pot considerar no justificada i donar lloc a un reintegrament parcial, amb els seus interessos. Per aix\u00f2 conv\u00e9 conservar la documentaci\u00f3 mentre pugui ser objecte de comprovaci\u00f3.<\/p>\n<h3>L&#8217;informe de l&#8217;auditor em protegeix davant d&#8217;un control posterior?<\/h3>\n<p>No substitueix el control de l&#8217;Administraci\u00f3. S\u00ed que deixa const\u00e0ncia de qu\u00e8 es va revisar i amb quin resultat, cosa que facilita respondre a un requeriment.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.hacienda.gob.es\/gl-es\/prensa\/noticias\/paginas\/2026\/20260930-np-solicitud-septimo-desembolso-prtr.aspx\" target=\"_blank\" rel=\"noopener\">Ministeri d&#8217;Hisenda: \u00faltima sol\u00b7licitud de pagament del Pla de Recuperaci\u00f3 (30\/09\/2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.hacienda.gob.es\/es-ES\/Prensa\/Noticias\/Paginas\/2026\/20260811-NP-PAGO-SEXTO-DESEMBOLSO-PRTR.aspx\" target=\"_blank\" rel=\"noopener\">Ministeri d&#8217;Hisenda: sis\u00e8 desemborsament del Pla de Recuperaci\u00f3 (11\/08\/2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">Ordre HFP\/1030\/2021, sistema de gesti\u00f3 del Pla de Recuperaci\u00f3 (BOE)<\/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), arts. 14, 31 i 39<\/a><\/li>\n<li><a href=\"https:\/\/www.mintur.gob.es\/PortalAyudas\/PERTE-AGRO\/Justificacion\/Documents\/Instrucciones_informe_auditor_Entidad_AGRO_%20v1.3.pdf\" target=\"_blank\" rel=\"noopener\">Ministeri d&#8217;Ind\u00fastria: instruccions de l&#8217;informe d&#8217;auditor, PERTE AGRO<\/a><\/li>\n<li><a href=\"https:\/\/www.mintur.gob.es\/PortalAyudas\/PERTE-VEC\/Justificacion\/2022\/Documents\/Instrucciones_Informe_Auditor_PorEntidad_v1.2.pdf\" target=\"_blank\" rel=\"noopener\">Ministeri d&#8217;Ind\u00fastria: instruccions de l&#8217;informe d&#8217;auditor, PERTE VEC<\/a><\/li>\n<\/ul>\n<p>Des d&#8217;Alacant, Controlaudit (ROAC S1604) revisa comptes justificatius de fons NextGenerationEU i dona suport a empreses i entitats p\u00fabliques en la preparaci\u00f3 de controls. Conegui els nostres serveis d&#8217;<a href=\"\/ca\/serveis\/auditoria-subvencions\/\">auditoria de subvencions<\/a>, <a href=\"\/ca\/serveis\/auditoria-sector-public\/\">auditoria del sector p\u00fablic<\/a> i <a href=\"\/ca\/serveis\/proves-pericials\/\">proves pericials<\/a>, o <a href=\"\/ca\/contacte\/\">contacti amb nosaltres<\/a> per revisar l&#8217;estat del seu expedient.<\/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>Situaci\u00f3 oficial del Pla de Recuperaci\u00f3 a 08\/10\/2026 (setena i \u00faltima sol\u00b7licitud de pagament, calendari del Mecanisme), qu\u00e8 significa per al beneficiari, informes d&#8217;auditor en els PERTE, conservaci\u00f3 documental i pista d&#8217;auditoria, i com preparar-se per a possibles controls posteriors.<\/p>\n","protected":false},"author":1,"featured_media":780,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Tancament del PRTR 2026: justificaci\u00f3 NextGenerationEU","ca_meta_desc":"El Pla de Recuperaci\u00f3 tanca el 2026. Quines dates s\u00f3n oficials, qu\u00e8 impliquen per al beneficiari de fons NextGenerationEU i com preparar-se per a un control.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[181],"tags":[],"class_list":["post-1944","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>Tancament del Pla de Recuperaci\u00f3 el 2026: qu\u00e8 han de preparar els beneficiaris de fons NextGenerationEU - 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\/tancament-prtr-nextgenerationeu-justificacio-2026\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Tancament del Pla de Recuperaci\u00f3 el 2026: qu\u00e8 han de preparar els beneficiaris de fons NextGenerationEU - 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