{"id":1073,"date":"2026-10-05T09:00:00","date_gmt":"2026-10-05T07:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1073"},"modified":"2026-10-14T09:40:12","modified_gmt":"2026-10-14T07:40:12","slug":"mandatory-audit-grants-600000-euros","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/","title":{"rendered":"Mandatory audits for grants or public contracts of more than \u20ac600,000"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">In brief<\/b>An entity that is required to prepare annual accounts must have them audited, whatever its size, if in a financial year it receives grants or public aid of more than \u20ac600,000 in aggregate (Second Additional Provision of Royal Decree 2\/2021) or if it enters into public sector contracts of more than \u20ac600,000 that represent more than 50% of its net turnover (Third Additional Provision). For grants, that financial year and the years in which the operations are carried out are audited; for contracts, that financial year and the following one.<\/div>\n<p>Many SMEs and non-profit organisations believe that if they do not exceed the size limits in the Spanish Companies Act, they do not need to be audited. There are two cases that do not depend on size, but on the public funding received or the contracts signed with public authorities. This article is part of our guide to the <a href=\"\/en\/blog\/auditor-report-grant-expenditure-statement\/\">auditor\u2019s report on grant expenditure statements<\/a> and complements our article on <a href=\"\/en\/blog\/mandatory-audit-thresholds-2026\/\">mandatory audits in 2026 and their thresholds<\/a>.<\/p>\n<h2>Two cases that do not depend on size<\/h2>\n<p>The First Additional Provision of the Spanish Audit Act (Law 22\/2015) requires an audit for entities that receive grants or aid, or that enter into contracts with the State and other public bodies, \u2018within the limits set by the Government by regulation\u2019. Those limits are set out in the Regulation implementing the Act (Royal Decree 2\/2021):<\/p>\n<ul>\n<li><strong>Second Additional Provision:<\/strong> grants and aid.<\/li>\n<li><strong>Third Additional Provision:<\/strong> public sector contracts.<\/li>\n<\/ul>\n<p>Both apply to entities \u2018whatever their legal form, provided that they are required to prepare annual accounts\u2019 under their accounting framework. They may therefore affect companies, cooperatives, associations or foundations. Before reaching a conclusion, check the rules specific to your legal form.<\/p>\n<h2>Grants of more than \u20ac600,000: which financial years are audited?<\/h2>\n<p>Under the Second Additional Provision, an entity that has received in a financial year grants or aid charged to public authority budgets or to European Union funds for a <strong>total aggregate amount of more than \u20ac600,000<\/strong> must have the following audited:<\/p>\n<ol>\n<li>The annual accounts for that financial year.<\/li>\n<li>The annual accounts for the financial years in which the operations are carried out or the investments financed with that aid are made.<\/li>\n<\/ol>\n<p>There are three important points:<\/p>\n<ul>\n<li><strong>All the aid for the financial year is added together<\/strong>, from any public authority (central, regional or local government) and including EU funds. No single grant needs to exceed the limit.<\/li>\n<li><strong>The concept of grant<\/strong> is the one in Article 2 of the Spanish General Grants Act (Law 38\/2003).<\/li>\n<li><strong>The obligation extends over time.<\/strong> A multi-year investment project may require several consecutive financial years to be audited.<\/li>\n<\/ul>\n<h2>Public sector contracts: two conditions at the same time<\/h2>\n<p>The Third Additional Provision refers to entities that have entered into contracts with the public sector covered by Article 2 of Law 9\/2017 on Public Sector Contracts during a financial year. It requires <strong>two conditions to be met at the same time<\/strong>:<\/p>\n<ul>\n<li>The total aggregate amount of those contracts exceeds \u20ac600,000.<\/li>\n<li>That amount represents more than 50% of net turnover.<\/li>\n<\/ul>\n<p>If both are met, the accounts for that financial year and the following one are audited. A company that invoices a great deal to town councils but whose turnover comes mainly from private customers may fall outside the rule even if it exceeds \u20ac600,000.<\/p>\n<table>\n<thead>\n<tr>\n<th>Aspect<\/th>\n<th>Grants and aid<\/th>\n<th>Public sector contracts<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Provision<\/td>\n<td>Second Additional Provision of Royal Decree 2\/2021<\/td>\n<td>Third Additional Provision of Royal Decree 2\/2021<\/td>\n<\/tr>\n<tr>\n<td>Threshold<\/td>\n<td>More than \u20ac600,000 in aggregate in the financial year<\/td>\n<td>More than \u20ac600,000 in aggregate in the financial year<\/td>\n<\/tr>\n<tr>\n<td>Additional condition<\/td>\n<td>None<\/td>\n<td>They represent more than 50% of net turnover<\/td>\n<\/tr>\n<tr>\n<td>Financial years audited<\/td>\n<td>The financial year and those in which the operations or investments are carried out<\/td>\n<td>The financial year and the following one<\/td>\n<\/tr>\n<tr>\n<td>When amounts count<\/td>\n<td>When the aid must be recognised in the accounts<\/td>\n<td>When the right to collect must be recognised<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>When is a grant considered \u2018received\u2019?<\/h2>\n<p>This is the point on which the summaries in circulation most often go wrong. The Second Additional Provision does not look at the date of collection, but at the moment when the grant or aid <strong>must be recognised in the accounting records<\/strong> under the applicable accounting rules. For contracts, the Third Additional Provision looks at the moment when the right to collect must be recognised.<\/p>\n<p>As a result, aid awarded in December and collected in March of the following year may count towards the first financial year. Determining that moment requires an analysis of the conditions of the award and its accounting treatment, so it is advisable to review it with your accounting adviser or auditor as soon as you know the award decision.<\/p>\n<h3>An example with fictitious figures<\/h3>\n<p>Imagine a company in the province of Alicante with net turnover of \u20ac3,000,000 and 25 employees, which does not exceed the limits in Article 263.2 of the Spanish Companies Act (LSC). In 2026 it is awarded regional R&amp;D aid of \u20ac450,000 and national digitalisation aid of \u20ac200,000, and both must be recognised in the accounts in 2026. The aggregate total is \u20ac650,000, which exceeds \u20ac600,000. It must therefore have its 2026 accounts audited, together with those for the financial years in which it carries out the projects, even though it would be exempt on the basis of size.<\/p>\n<h2>Appointing the auditor before the financial year ends<\/h2>\n<p>The Fourth Additional Provision of the same regulation states that, in these cases, the auditor must be appointed \u2018in any event, before the end of the financial year to be audited\u2019. If your entity expects to exceed the threshold this year, do not wait until the year-end: assess the award of any pending aid as soon as possible and, if appropriate, appoint the auditor before 31 December (or the end date of your financial year).<\/p>\n<h2>Difference from the report on the grant expenditure statement<\/h2>\n<p>Two different engagements should not be confused:<\/p>\n<ul>\n<li>The <strong>audit of annual accounts<\/strong> because the \u20ac600,000 threshold has been exceeded. It gives an opinion on whether the accounts of the entity as a whole give a true and fair view, and it is filed with them at the relevant register.<\/li>\n<li>The <strong>review report on the expenditure statement<\/strong> for a specific grant, when its terms require it (Article 74 of Royal Decree 887\/2006). This is a procedures engagement that does not express an opinion and is submitted to the awarding body.<\/li>\n<\/ul>\n<p>The same entity may need both. When it is required to have its annual accounts audited, the general rule is that its statutory auditor also reviews the grant expenditure statement, unless the terms of the grant provide for a different appointment. Recovery Plan funds are a typical case; we cover them in <a href=\"\/en\/blog\/recovery-plan-closure-nextgenerationeu-justification\/\">what NextGenerationEU fund beneficiaries need to prepare<\/a>.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>Do public loans count towards the \u20ac600,000 limit?<\/h3>\n<p>The Second Additional Provision refers to the concept of grant in Article 2 of Law 38\/2003, which requires a transfer without direct consideration. An ordinary loan does not fit that definition, but subsidised loans, non-repayable tranches or mixed aid must be analysed case by case.<\/p>\n<h3>If I receive \u20ac700,000 for a project lasting three years, how many audits do I need?<\/h3>\n<p>In addition to the financial year in which the aid is considered received, you must have audited the financial years in which the operations or investments are carried out. In a multi-year project, this may mean several consecutive financial years.<\/p>\n<h3>Does it affect associations and foundations?<\/h3>\n<p>The rule applies to any entity that must prepare annual accounts under its accounting framework. Non-profit entities that receive significant public funds should review this case, in addition to the rules in their own legislation.<\/p>\n<h3>Does it apply to public sector entities?<\/h3>\n<p>The First Additional Provision, paragraph 2, of Law 22\/2015 excludes public sector entities from these cases, except for state-owned commercial companies, which have their own control regime.<\/p>\n<h2>Official sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Royal Decree 2\/2021, Regulation implementing the Spanish Audit Act (BOE), First to Fourth Additional Provisions<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Spanish Audit Act, Law 22\/2015 (BOE), First Additional Provision<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Spanish General Grants Act, Law 38\/2003 (BOE), Article 2<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Spanish Companies Act (BOE), Article 263<\/a><\/li>\n<\/ul>\n<p>If your entity receives aid from IVACE+i, CDTI, the Generalitat or EU funds, or regularly works for town councils in the province, Controlaudit can help you determine whether you are required to be audited and for which financial years. Find out about our <a href=\"\/en\/services\/annual-accounts-audit\/\">annual accounts audit<\/a> and <a href=\"\/en\/services\/grant-audit\/\">grant audit<\/a> services, or <a href=\"\/en\/contact\/\">contact our team in Alicante<\/a>.<\/p>\n<p>If your aid comes from the Instituto de Fomento de la Regi\u00f3n de Murcia (INFO, the regional development agency) or from the Junta de Comunidades de Castilla-La Mancha (the regional government), see also our <a href=\"\/en\/auditors-murcia\/\">auditors in Murcia<\/a> and <a href=\"\/en\/auditors-albacete\/\">auditors in Albacete<\/a> pages.<\/p>\n<p class=\"ca-note\">Article prepared by Controlaudit\u2019s technical team. Updated on 8 October 2026. This content is for information purposes only and is not a substitute for professional advice on your specific case.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Two mandatory audit cases that do not depend on size: grants or public aid of more than \u20ac600,000 in a financial year, and public sector contracts of more than \u20ac600,000 that exceed 50% of net turnover. The financial years affected, when amounts are counted and the deadline for appointing the 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":"Mandatory audit for grants of more than \u20ac600,000","ca_meta_desc":"When grants or public contracts of more than \u20ac600,000 make an audit of the accounts mandatory (Royal Decree 2\/2021) and which financial years are audited.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[110],"tags":[],"class_list":["post-1073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-grants-eu-funds"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mandatory audits for grants or public contracts of more than \u20ac600,000 - 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\/en\/blog\/mandatory-audit-grants-600000-euros\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Mandatory audits for grants or public contracts of more than \u20ac600,000 - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Two mandatory audit cases that do not depend on size: grants or public aid of more than \u20ac600,000 in a financial year, and public sector contracts of more than \u20ac600,000 that exceed 50% of net turnover. The financial years affected, when amounts are counted and the deadline for appointing the auditor.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-05T07:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-14T07:40:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"controlaudit_web\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"controlaudit_web\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/\"},\"author\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"},\"headline\":\"Mandatory audits for grants or public contracts of more than \u20ac600,000\",\"datePublished\":\"2026-10-05T07:00:00+00:00\",\"dateModified\":\"2026-10-14T07:40:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/\"},\"wordCount\":1445,\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg\",\"articleSection\":[\"Grants and EU funds\"],\"inLanguage\":\"en\",\"isAccessibleForFree\":true,\"about\":[{\"@type\":\"Thing\",\"name\":\"Grants and EU funds\"}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/\",\"name\":\"Mandatory audits for grants or public contracts of more than \u20ac600,000 - Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg\",\"datePublished\":\"2026-10-05T07:00:00+00:00\",\"dateModified\":\"2026-10-14T07:40:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"en\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"Shared workspace with desks and people working\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/blog\\\/mandatory-audit-grants-600000-euros\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mandatory audits for grants or public contracts of more than \u20ac600,000\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"en\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"en\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"en\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"Audit firm registered with Spain's Official Register of Statutory Auditors (ROAC, no. S1604), serving clients throughout Spain. Statutory audit, grant audit, public sector audit, special reports, due diligence, valuations, expert evidence and sustainability.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Audit and advisory services\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-preparation\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/grant-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/special-reports\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/performance-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/public-sector-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/due-diligence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/business-valuation\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/viability-plans\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/expert-evidence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/sustainability-assurance\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/management-committees\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Mandatory audits for grants or public contracts of more than \u20ac600,000 - Controlaudit","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/","og_locale":"en_US","og_type":"website","og_title":"Mandatory audits for grants or public contracts of more than \u20ac600,000 - Controlaudit","og_description":"Two mandatory audit cases that do not depend on size: grants or public aid of more than \u20ac600,000 in a financial year, and public sector contracts of more than \u20ac600,000 that exceed 50% of net turnover. The financial years affected, when amounts are counted and the deadline for appointing the auditor.","og_url":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/","og_site_name":"Controlaudit","article_published_time":"2026-10-05T07:00:00+00:00","article_modified_time":"2026-10-14T07:40:12+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg","type":"image\/jpeg"}],"author":"controlaudit_web","twitter_card":"summary_large_image","twitter_misc":{"Written by":"controlaudit_web","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/#article","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/"},"author":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"},"headline":"Mandatory audits for grants or public contracts of more than \u20ac600,000","datePublished":"2026-10-05T07:00:00+00:00","dateModified":"2026-10-14T07:40:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/"},"wordCount":1445,"publisher":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"},"image":{"@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg","articleSection":["Grants and EU funds"],"inLanguage":"en","isAccessibleForFree":true,"about":[{"@type":"Thing","name":"Grants and EU funds"}]},{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/","url":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/","name":"Mandatory audits for grants or public contracts of more than \u20ac600,000 - Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg","datePublished":"2026-10-05T07:00:00+00:00","dateModified":"2026-10-14T07:40:12+00:00","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"}},{"@type":"ImageObject","inLanguage":"en","@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-obligatoria-subvenciones-600000-euros-v3.jpg","width":1600,"height":1000,"caption":"Shared workspace with desks and people working"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-grants-600000-euros\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/en\/"},{"@type":"ListItem","position":2,"name":"Mandatory audits for grants or public contracts of more than \u20ac600,000"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/en\/#website","url":"https:\/\/www.controlaudit.es\/en\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/en\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/en\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"en"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"en"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"en"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"Audit firm registered with Spain's Official Register of Statutory Auditors (ROAC, no. S1604), serving clients throughout Spain. Statutory audit, grant audit, public sector audit, special reports, due diligence, valuations, expert evidence and sustainability.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"Audit and advisory services","url":"https:\/\/www.controlaudit.es\/en\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-preparation\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/grant-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/special-reports\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/performance-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/public-sector-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/due-diligence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/business-valuation\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/viability-plans\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/expert-evidence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/sustainability-assurance\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/management-committees\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/posts\/1073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/comments?post=1073"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/posts\/1073\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/media\/786"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/media?parent=1073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/categories?post=1073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/tags?post=1073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}