{"id":1374,"date":"2026-07-14T10:15:00","date_gmt":"2026-07-14T08:15:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1374"},"modified":"2026-10-14T10:26:12","modified_gmt":"2026-10-14T08:26:12","slug":"nextgenerationeu-derniere-ligne-droite-plan-relance","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/fr\/blog\/nextgenerationeu-derniere-ligne-droite-plan-relance\/","title":{"rendered":"Fonds NextGenerationEU\u00a0: derni\u00e8re ligne droite du plan de relance et ce que doivent pr\u00e9parer les b\u00e9n\u00e9ficiaires"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En bref<\/b>Le r\u00e8glement (UE) 2021\/241, qui r\u00e9git la facilit\u00e9 pour la reprise et la r\u00e9silience, fixe au 31\/08\/2026 la date limite de r\u00e9alisation des jalons et cibles finaux et au 31\/12\/2026 celle des paiements de la Commission aux \u00c9tats. Pour le b\u00e9n\u00e9ficiaire d&rsquo;une aide du plan espagnol de relance, de transformation et de r\u00e9silience (PRTR), cela signifie ex\u00e9cuter et justifier dans les d\u00e9lais, organiser d\u00e8s maintenant la documentation et se pr\u00e9parer \u00e0 des contr\u00f4les qui se poursuivront apr\u00e8s la cl\u00f4ture.<\/div>\n<h2>Les deux dates qui marquent la fin de la facilit\u00e9<\/h2>\n<p>Le r\u00e8glement (UE) 2021\/241 pr\u00e9voit que les plans nationaux comportent un calendrier de r\u00e9formes et d&rsquo;investissements \u00ab\u00a0dont l&rsquo;ach\u00e8vement est pr\u00e9vu au plus tard le 31 ao\u00fbt 2026\u00a0\u00bb (art. 18.4.i) et que la d\u00e9cision de la Commission fixe un d\u00e9lai, qui ne peut \u00eatre post\u00e9rieur \u00e0 cette date, pour la r\u00e9alisation des jalons et cibles finaux (art. 20.5.d). L&rsquo;art. 24.1 ajoute que les paiements \u00e0 l&rsquo;\u00c9tat membre sont effectu\u00e9s \u00ab\u00a0au plus tard le 31 d\u00e9cembre 2026\u00a0\u00bb. Le 04\/06\/2025, la Commission a publi\u00e9 une communication d&rsquo;orientation sur la cl\u00f4ture, \u00ab\u00a0NextGenerationEU \u2013 La voie vers 2026\u00a0\u00bb, qui insiste sur ces deux dates.<\/p>\n<p>Il convient de ne pas confondre les plans\u00a0: ces dates r\u00e9gissent la relation entre la Commission et l&rsquo;\u00c9tat. Les d\u00e9lais d&rsquo;ex\u00e9cution et de justification de votre aide sont fix\u00e9s par le r\u00e8glement de l&rsquo;aide, l&rsquo;appel et la d\u00e9cision d&rsquo;octroi, et peuvent \u00eatre diff\u00e9rents.<\/p>\n<table>\n<thead>\n<tr>\n<th>Date<\/th>\n<th>Ce qui se passe<\/th>\n<th>Fondement<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>31\/08\/2026<\/td>\n<td>Date limite de r\u00e9alisation des jalons et cibles finaux du plan<\/td>\n<td>Art. 18.4.i et 20.5.d du r\u00e8glement (UE) 2021\/241<\/td>\n<\/tr>\n<tr>\n<td>31\/12\/2026<\/td>\n<td>Date limite des paiements de la Commission \u00e0 l&rsquo;\u00c9tat<\/td>\n<td>Art. 24.1 du r\u00e8glement (UE) 2021\/241<\/td>\n<\/tr>\n<tr>\n<td>Apr\u00e8s 2026<\/td>\n<td>Conservation des documents, contr\u00f4les et, le cas \u00e9ch\u00e9ant, reversements<\/td>\n<td>Art. 22.2 du r\u00e8glement (UE) 2021\/241 et loi 38\/2003<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Ce qu&rsquo;exige le syst\u00e8me de gestion du PRTR<\/h2>\n<p>L&rsquo;arr\u00eat\u00e9 HFP\/1030\/2021 du 29 septembre organise le syst\u00e8me de gestion du plan et transpose dans les appels des obligations que le b\u00e9n\u00e9ficiaire doit pouvoir justifier\u00a0:<\/p>\n<ul>\n<li><strong>Principe DNSH<\/strong> (ne pas causer de pr\u00e9judice important \u00e0 l&rsquo;environnement), art. 5.<\/li>\n<li><strong>Pr\u00e9vention de la fraude, de la corruption et des conflits d&rsquo;int\u00e9r\u00eats<\/strong>, avec un plan de mesures antifraude et des d\u00e9clarations d&rsquo;absence de conflit d&rsquo;int\u00e9r\u00eats (DACI) des personnes qui participent aux proc\u00e9dures, art. 6.<\/li>\n<li><strong>Interdiction du double financement<\/strong>\u00a0: les m\u00eames d\u00e9penses ne peuvent pas \u00eatre financ\u00e9es deux fois, art. 7.<\/li>\n<li><strong>Identification du b\u00e9n\u00e9ficiaire<\/strong> (NIF, domicile fiscal) et acceptation de la cession de donn\u00e9es entre administrations, art. 8.<\/li>\n<li><strong>Communication<\/strong>\u00a0: utilisation du logo officiel et mention du financement europ\u00e9en, art. 9.<\/li>\n<\/ul>\n<p>En outre, l&rsquo;art. 22.2 du r\u00e8glement impose de recueillir des donn\u00e9es sur le destinataire final, ses contractants et sous-traitants et leurs b\u00e9n\u00e9ficiaires effectifs, et habilite la Commission, l&rsquo;OLAF, la Cour des comptes europ\u00e9enne et le Parquet europ\u00e9en \u00e0 exercer leurs droits de contr\u00f4le.<\/p>\n<h2>Justification\u00a0: compte justificatif et rapport d&rsquo;auditeur<\/h2>\n<p>De nombreuses aides du PRTR sont justifi\u00e9es au moyen d&rsquo;un compte justificatif accompagn\u00e9 d&rsquo;un rapport d&rsquo;auditeur (art. 74 du d\u00e9cret royal 887\/2006), que l&rsquo;auditeur \u00e9tablit conform\u00e9ment \u00e0 l&rsquo;arr\u00eat\u00e9 EHA\/1434\/2007. Certains programmes, comme plusieurs PERTE (projets strat\u00e9giques pour la relance et la transformation \u00e9conomique), publient leurs propres instructions pour ce rapport. Avant l&rsquo;examen, il est conseill\u00e9 d&rsquo;avoir pr\u00e9par\u00e9\u00a0:<\/p>\n<ul>\n<li>Un rapport d&rsquo;activit\u00e9 d\u00e9montrant que l&rsquo;objectif et les jalons assign\u00e9s ont \u00e9t\u00e9 atteints.<\/li>\n<li>Une liste class\u00e9e des d\u00e9penses avec les factures, les justificatifs de paiement et leur comptabilisation distincte.<\/li>\n<li>Les dossiers de passation des march\u00e9s ou les trois devis lorsque la loi l&rsquo;exige.<\/li>\n<li>Les justificatifs relatifs au DNSH, aux DACI, \u00e0 la publicit\u00e9 et \u00e0 l&rsquo;absence de double financement.<\/li>\n<\/ul>\n<p>Si votre entit\u00e9 per\u00e7oit plus de 600\u202f000,00\u00a0\u20ac de subventions au cours d&rsquo;un exercice, rappelez-vous que la deuxi\u00e8me disposition additionnelle du r\u00e8glement d&rsquo;application de la loi sur l&rsquo;audit (RD 2\/2021) l&rsquo;oblige \u00e0 soumettre \u00e0 un <a href=\"\/fr\/services\/audit-comptes-annuels\/\">audit des comptes annuels<\/a> cet exercice et ceux au cours desquels les op\u00e9rations sont ex\u00e9cut\u00e9es.<\/p>\n<h2>Conservation des documents et contr\u00f4les ult\u00e9rieurs<\/h2>\n<p>La cl\u00f4ture de la facilit\u00e9 ne cl\u00f4t pas les dossiers. L&rsquo;art. 22.2.f du r\u00e8glement impose de conserver les documents conform\u00e9ment \u00e0 l&rsquo;art. 132 du r\u00e8glement financier de l&rsquo;UE, et la loi g\u00e9n\u00e9rale espagnole 38\/2003 sur les subventions impose de les conserver tant qu&rsquo;ils peuvent faire l&rsquo;objet de v\u00e9rifications et de contr\u00f4les (art. 14.1.g). Le droit d&rsquo;exiger le reversement se prescrit, en r\u00e8gle g\u00e9n\u00e9rale, par quatre ans (art. 39), avec des causes d&rsquo;interruption. Conservez des archives compl\u00e8tes et facilement accessibles par projet.<\/p>\n<h2>Questions fr\u00e9quentes<\/h2>\n<h3>Mon d\u00e9lai de justification prend-il fin le 31\/08\/2026\u00a0?<\/h3>\n<p>Pas n\u00e9cessairement. Cette date concerne les jalons du plan national. Votre d\u00e9lai est celui que fixent le r\u00e8glement de l&rsquo;aide et la d\u00e9cision d&rsquo;octroi, y compris leurs \u00e9ventuelles prorogations.<\/p>\n<h3>Que se passe-t-il si je ne respecte pas une condition du PRTR\u00a0?<\/h3>\n<p>Cela peut entra\u00eener un reversement total ou partiel assorti d&rsquo;int\u00e9r\u00eats de retard, selon les crit\u00e8res de modulation pr\u00e9vus par le r\u00e8glement de l&rsquo;aide. C&rsquo;est pourquoi il est conseill\u00e9 de v\u00e9rifier la documentation avant de la pr\u00e9senter.<\/p>\n<h3>Puis-je d\u00e9truire la documentation une fois l&rsquo;aide per\u00e7ue\u00a0?<\/h3>\n<p>Non. Vous devez la conserver tant qu&rsquo;elle peut faire l&rsquo;objet d&rsquo;un contr\u00f4le, national ou europ\u00e9en, et pendant les d\u00e9lais de prescription applicables.<\/p>\n<h2>Sources officielles<\/h2>\n<ul>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2021\/241\/oj?locale=es\" target=\"_blank\" rel=\"noopener\">R\u00e8glement (UE) 2021\/241 \u00e9tablissant la facilit\u00e9 pour la reprise et la r\u00e9silience (EUR-Lex)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/doue\/2021\/057\/L00017-00075.pdf\" target=\"_blank\" rel=\"noopener\">JOUE L 57 du 18\/02\/2021, texte publi\u00e9 du r\u00e8glement (copie au BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">Arr\u00eat\u00e9 HFP\/1030\/2021, syst\u00e8me de gestion du PRTR (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Loi 38\/2003 g\u00e9n\u00e9rale sur les subventions (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">D\u00e9cret royal 887\/2006, r\u00e8glement de la loi g\u00e9n\u00e9rale sur les subventions (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/eli\/es\/o\/2007\/05\/17\/eha1434\/con\" target=\"_blank\" rel=\"noopener\">Arr\u00eat\u00e9 EHA\/1434\/2007, norme d&rsquo;intervention des auditeurs pour les comptes justificatifs (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/planderecuperacion.gob.es\/\" target=\"_blank\" rel=\"noopener\">Plan de relance, de transformation et de r\u00e9silience (gouvernement espagnol)<\/a><\/li>\n<\/ul>\n<p>Si votre entit\u00e9 g\u00e8re des aides NextGenerationEU, notre \u00e9quipe d&rsquo;<a href=\"\/fr\/services\/audit-subventions\/\">audit des subventions<\/a> peut examiner votre compte justificatif et \u00e9tablir le rapport d&rsquo;auditeur exig\u00e9. Nous sommes un cabinet inscrit au ROAC bas\u00e9 \u00e0 Alicante\u00a0; d\u00e9couvrez <a href=\"\/fr\/auditeurs-alicante\/\">nos auditeurs \u00e0 Alicante<\/a> ou <a href=\"\/fr\/contact\/\">contactez-nous<\/a> pour planifier la justification avant l&rsquo;\u00e9ch\u00e9ance de votre d\u00e9lai.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Mise \u00e0 jour au 08\/10\/2026<\/b>Selon le communiqu\u00e9 de presse du minist\u00e8re espagnol des Finances du 30\/09\/2026, l&rsquo;Espagne a pr\u00e9sent\u00e9 la septi\u00e8me et derni\u00e8re demande de paiement du plan, d&rsquo;un montant de 25\u202f861\u00a0M\u20ac, li\u00e9e \u00e0 148 jalons et cibles. Nous expliquons ce que cela implique pour les b\u00e9n\u00e9ficiaires dans <a href=\"\/fr\/blog\/cloture-prtr-nextgenerationeu-justification-2026\/\">notre article sur la cl\u00f4ture du PRTR et la justification en 2026<\/a>.<\/div>\n<p class=\"ca-note\">Article r\u00e9dig\u00e9 par l&rsquo;\u00e9quipe technique de Controlaudit. Publi\u00e9 le 14\/07\/2026. Revu le 08\/10\/2026. Contenu informatif qui ne remplace pas un conseil professionnel adapt\u00e9 \u00e0 votre situation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e8glement (UE) 2021\/241 fixe au 31\/08\/2026 la r\u00e9alisation des jalons et cibles et au 31\/12\/2026 les paiements de la Commission. Ce que cela implique pour le b\u00e9n\u00e9ficiaire d&rsquo;aides du PRTR\u00a0: obligations de l&rsquo;arr\u00eat\u00e9 HFP\/1030\/2021, compte justificatif avec rapport d&rsquo;auditeur, conservation des documents et contr\u00f4les ult\u00e9rieurs.<\/p>\n","protected":false},"author":1,"featured_media":426,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Actualit\u00e9 (juillet 2026)\u00a0: derni\u00e8re ligne droite du PRTR","ca_meta_desc":"La facilit\u00e9 pour la reprise fixe au 31\/08\/2026 les jalons et au 31\/12\/2026 les paiements. Ce que doivent pr\u00e9parer les b\u00e9n\u00e9ficiaires d'aides du PRTR.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[133],"tags":[],"class_list":["post-1374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-subventions-fonds-europeens"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fonds NextGenerationEU\u00a0: derni\u00e8re ligne droite du plan de relance et ce que doivent pr\u00e9parer les b\u00e9n\u00e9ficiaires - 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\/fr\/blog\/nextgenerationeu-derniere-ligne-droite-plan-relance\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Fonds NextGenerationEU\u00a0: derni\u00e8re ligne droite du plan de relance et ce que doivent pr\u00e9parer les b\u00e9n\u00e9ficiaires - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Le r\u00e8glement (UE) 2021\/241 fixe au 31\/08\/2026 la r\u00e9alisation des jalons et cibles et au 31\/12\/2026 les paiements de la Commission. 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