{"id":1961,"date":"2026-07-14T10:15:00","date_gmt":"2026-07-14T08:15:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1961"},"modified":"2026-10-14T13:35:04","modified_gmt":"2026-10-14T11:35:04","slug":"nextgenerationeu-recta-final-fites-pla-recuperacio","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/nextgenerationeu-recta-final-fites-pla-recuperacio\/","title":{"rendered":"Fons NextGenerationEU: recta final del Pla de Recuperaci\u00f3 i qu\u00e8 han de preparar els beneficiaris"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>El Reglament (UE) 2021\/241, que regula el Mecanisme de Recuperaci\u00f3 i Resili\u00e8ncia, fixa el 31\/08\/2026 com a data l\u00edmit per assolir les fites i els objectius finals i el 31\/12\/2026 perqu\u00e8 la Comissi\u00f3 efectu\u00ef els pagaments als Estats. Per al beneficiari d&#8217;una ajuda del Pla de Recuperaci\u00f3, Transformaci\u00f3 i Resili\u00e8ncia (PRTR) aix\u00f2 significa executar i justificar dins de termini, ordenar ja la documentaci\u00f3 i preparar-se per a controls que continuaran despr\u00e9s del tancament.<\/div>\n<h2>Les dues dates que marquen el final del Mecanisme<\/h2>\n<p>El Reglament (UE) 2021\/241 estableix que els plans nacionals recullin un calendari de reformes i inversions \u00abamb termini de finalitzaci\u00f3 fins al 31 d&#8217;agost de 2026\u00bb (art. 18.4.i) i que la decisi\u00f3 de la Comissi\u00f3 fixi un termini, no posterior a aquesta data, per assolir les fites i els objectius finals (art. 20.5.d). L&#8217;art. 24.1 afegeix que els pagaments a l&#8217;Estat membre s&#8217;efectuaran \u00abel 31 de desembre de 2026 a tot tardar\u00bb. La Comissi\u00f3 va publicar el 04\/06\/2025 una comunicaci\u00f3 d&#8217;orientaci\u00f3 sobre el tancament, \u00abNextGenerationEU: el cam\u00ed cap al 2026\u00bb, que insisteix en totes dues dates.<\/p>\n<p>Conv\u00e9 no confondre plans: aquestes dates regeixen la relaci\u00f3 entre la Comissi\u00f3 i l&#8217;Estat. Els terminis d&#8217;execuci\u00f3 i justificaci\u00f3 de la seva ajuda concreta els fixen les bases, la convocat\u00f2ria i la resoluci\u00f3 de concessi\u00f3, i poden ser diferents.<\/p>\n<table>\n<thead>\n<tr>\n<th>Data<\/th>\n<th>Qu\u00e8 passa<\/th>\n<th>Base<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>31\/08\/2026<\/td>\n<td>L\u00edmit per assolir les fites i els objectius finals del pla<\/td>\n<td>Arts. 18.4.i i 20.5.d del Reglament (UE) 2021\/241<\/td>\n<\/tr>\n<tr>\n<td>31\/12\/2026<\/td>\n<td>L\u00edmit per als pagaments de la Comissi\u00f3 a l&#8217;Estat<\/td>\n<td>Art. 24.1 del Reglament (UE) 2021\/241<\/td>\n<\/tr>\n<tr>\n<td>Despr\u00e9s de 2026<\/td>\n<td>Conservaci\u00f3 de documents, controls i, si escau, reintegraments<\/td>\n<td>Art. 22.2 del Reglament (UE) 2021\/241 i Llei 38\/2003<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>El que exigeix el sistema de gesti\u00f3 del PRTR<\/h2>\n<p>L&#8217;Ordre HFP\/1030\/2021, de 29 de setembre, configura el sistema de gesti\u00f3 del Pla i trasllada a les convocat\u00f2ries obligacions que el beneficiari ha de poder acreditar:<\/p>\n<ul>\n<li><strong>Principi DNSH<\/strong> (no causar un perjudici significatiu al medi ambient), art. 5.<\/li>\n<li><strong>Prevenci\u00f3 del frau, la corrupci\u00f3 i els conflictes d&#8217;interessos<\/strong>, amb pla de mesures antifrau i declaracions d&#8217;abs\u00e8ncia de conflicte d&#8217;interessos (DACI) de les persones que participen en els procediments, art. 6.<\/li>\n<li><strong>Prohibici\u00f3 del doble finan\u00e7ament<\/strong>: les mateixes despeses no es poden finan\u00e7ar dues vegades, art. 7.<\/li>\n<li><strong>Identificaci\u00f3 del perceptor<\/strong> (NIF, domicili fiscal) i acceptaci\u00f3 de la cessi\u00f3 de dades entre administracions, art. 8.<\/li>\n<li><strong>Comunicaci\u00f3<\/strong>: \u00fas del logotip oficial i menci\u00f3 del finan\u00e7ament europeu, art. 9.<\/li>\n<\/ul>\n<p>A m\u00e9s, l&#8217;art. 22.2 del Reglament obliga a recollir dades del perceptor final, dels seus contractistes i subcontractistes i dels seus titulars reals, i faculta la Comissi\u00f3, l&#8217;OLAF, el Tribunal de Comptes Europeu i la Fiscalia Europea per exercir els seus drets de control.<\/p>\n<h2>Justificaci\u00f3: compte justificatiu i informe d&#8217;auditor<\/h2>\n<p>Moltes ajudes del PRTR es justifiquen mitjan\u00e7ant compte justificatiu amb aportaci\u00f3 d&#8217;informe d&#8217;auditor (art. 74 del Reial decret 887\/2006), que l&#8217;auditor emet d&#8217;acord amb l&#8217;Ordre EHA\/1434\/2007. Alguns programes, com diversos PERTE, publiquen instruccions pr\u00f2pies per a aquest informe. Abans de la revisi\u00f3 conv\u00e9 tenir preparat:<\/p>\n<ul>\n<li>Mem\u00f2ria d&#8217;actuaci\u00f3 que demostri el compliment de la finalitat i de les fites assignades.<\/li>\n<li>Relaci\u00f3 classificada de despeses amb factures, justificants de pagament i el seu reflex comptable diferenciat.<\/li>\n<li>Expedients de contractaci\u00f3 o les tres ofertes quan ho exigeixi la llei.<\/li>\n<li>Suports de DNSH, DACI, publicitat i abs\u00e8ncia de doble finan\u00e7ament.<\/li>\n<\/ul>\n<p>Si la seva entitat rep m\u00e9s de 600.000,00 \u20ac en subvencions en un exercici, recordi que la disposici\u00f3 addicional segona del Reglament d&#8217;auditoria (RD 2\/2021) l&#8217;obliga a sotmetre a <a href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria de comptes anuals<\/a> aquest exercici i aquells en qu\u00e8 s&#8217;executin les operacions.<\/p>\n<h2>Conservaci\u00f3 de documents i controls posteriors<\/h2>\n<p>El tancament del Mecanisme no tanca els expedients. L&#8217;art. 22.2.f del Reglament exigeix conservar els documents d&#8217;acord amb l&#8217;art. 132 del Reglament financer de la UE, i la Llei 38\/2003 obliga a conservar-los mentre puguin ser objecte de comprovaci\u00f3 i control (art. 14.1.g). El dret a exigir el reintegrament prescriu, amb car\u00e0cter general, als quatre anys (art. 39), amb causes d&#8217;interrupci\u00f3. Mantingui un arxiu complet i localitzable per projecte.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>El meu termini de justificaci\u00f3 acaba el 31\/08\/2026?<\/h3>\n<p>No necess\u00e0riament. Aquesta data es refereix a les fites del pla nacional. El seu termini \u00e9s el que fixin les bases i la resoluci\u00f3 de concessi\u00f3, incloses les possibles ampliacions.<\/p>\n<h3>Qu\u00e8 passa si no compleixo una condici\u00f3 del PRTR?<\/h3>\n<p>Pot donar lloc a un reintegrament total o parcial amb interessos de demora, segons els criteris de graduaci\u00f3 de les bases. Per aix\u00f2 conv\u00e9 revisar la documentaci\u00f3 abans de presentar-la.<\/p>\n<h3>Puc destruir la documentaci\u00f3 un cop cobrada l&#8217;ajuda?<\/h3>\n<p>No. L&#8217;ha de conservar mentre pugui ser objecte de control, nacional o europeu, i durant els terminis de prescripci\u00f3 aplicables.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2021\/241\/oj?locale=es\" target=\"_blank\" rel=\"noopener\">Reglament (UE) 2021\/241, pel qual s&#8217;estableix el Mecanisme de Recuperaci\u00f3 i Resili\u00e8ncia (EUR-Lex)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/doue\/2021\/057\/L00017-00075.pdf\" target=\"_blank\" rel=\"noopener\">DOUE L 57 de 18\/02\/2021, text publicat del Reglament (c\u00f2pia al BOE)<\/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 PRTR (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)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">Reial decret 887\/2006, Reglament de la Llei general de subvencions (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/eli\/es\/o\/2007\/05\/17\/eha1434\/con\" target=\"_blank\" rel=\"noopener\">Ordre EHA\/1434\/2007, norma d&#8217;actuaci\u00f3 dels auditors en comptes justificatius (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/planderecuperacion.gob.es\/\" target=\"_blank\" rel=\"noopener\">Pla de Recuperaci\u00f3, Transformaci\u00f3 i Resili\u00e8ncia (Govern d&#8217;Espanya)<\/a><\/li>\n<\/ul>\n<p>Si la seva entitat gestiona ajudes NextGenerationEU, el nostre equip d&#8217;<a href=\"\/ca\/serveis\/auditoria-subvencions\/\">auditoria de subvencions<\/a> pot revisar el seu compte justificatiu i emetre l&#8217;informe d&#8217;auditor exigit. Som una firma inscrita en el ROAC amb seu a Alacant; conegui els <a href=\"\/ca\/auditors-alacant\/\">nostres auditors a Alacant<\/a> o <a href=\"\/ca\/contacte\/\">contacti amb nosaltres<\/a> per planificar la justificaci\u00f3 abans que venci el seu termini.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Actualitzaci\u00f3 a 08\/10\/2026<\/b>Segons la nota de premsa del Ministeri d&#8217;Hisenda de 30\/09\/2026, Espanya ha presentat la setena i \u00faltima sol\u00b7licitud de pagament del Pla, per 25.861 M\u20ac, vinculada a 148 fites i objectius. Expliquem qu\u00e8 suposa per als beneficiaris en <a href=\"\/ca\/blog\/tancament-prtr-nextgenerationeu-justificacio-2026\/\">el nostre article sobre el tancament del PRTR i la justificaci\u00f3 el 2026<\/a>.<\/div>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Publicat el 14\/07\/2026. Revisat el 08\/10\/2026. Contingut informatiu que no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Reglament (UE) 2021\/241 fixa el 31\/08\/2026 per assolir les fites i els objectius i el 31\/12\/2026 per als pagaments de la Comissi\u00f3. Qu\u00e8 implica per al beneficiari d&#8217;ajudes del PRTR: obligacions de l&#8217;Ordre HFP\/1030\/2021, compte justificatiu amb informe d&#8217;auditor, conservaci\u00f3 de documents i controls posteriors.<\/p>\n","protected":false},"author":1,"featured_media":426,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Not\u00edcia (juliol 2026): recta final del Pla de Recuperaci\u00f3","ca_meta_desc":"El Mecanisme de Recuperaci\u00f3 fixa el 31\/08\/2026 per a les fites i el 31\/12\/2026 per als pagaments. Qu\u00e8 han de preparar els beneficiaris d'ajudes del PRTR.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[181],"tags":[],"class_list":["post-1961","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>Fons NextGenerationEU: recta final del Pla de Recuperaci\u00f3 i qu\u00e8 han de preparar els beneficiaris - 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\/nextgenerationeu-recta-final-fites-pla-recuperacio\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Fons NextGenerationEU: recta final del Pla de Recuperaci\u00f3 i qu\u00e8 han de preparar els beneficiaris - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"El Reglament (UE) 2021\/241 fixa el 31\/08\/2026 per assolir les fites i els objectius i el 31\/12\/2026 per als pagaments de la Comissi\u00f3. 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