{"id":1652,"date":"2026-07-14T10:15:00","date_gmt":"2026-07-14T08:15:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1652"},"modified":"2026-10-14T13:10:25","modified_gmt":"2026-10-14T11:10:25","slug":"nextgenerationeu-slutspurt-delmal-aterhamtningsplan","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/sv\/blog\/nextgenerationeu-slutspurt-delmal-aterhamtningsplan\/","title":{"rendered":"NextGenerationEU-medel: slutspurten f\u00f6r \u00e5terh\u00e4mtningsplanen och vad st\u00f6dmottagarna beh\u00f6ver f\u00f6rbereda"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">I korthet<\/b>F\u00f6rordning (EU) 2021\/241 om inr\u00e4ttande av faciliteten f\u00f6r \u00e5terh\u00e4mtning och resiliens anger 2026-08-31 som sista dag f\u00f6r att n\u00e5 de slutliga delm\u00e5len och m\u00e5len och 2026-12-31 som sista dag f\u00f6r kommissionens utbetalningar till medlemsstaterna. F\u00f6r den som har f\u00e5tt st\u00f6d fr\u00e5n Spaniens plan f\u00f6r \u00e5terh\u00e4mtning, omvandling och resiliens (PRTR) inneb\u00e4r detta att genomf\u00f6ra och redovisa i tid, ordna dokumentationen redan nu och f\u00f6rbereda sig p\u00e5 kontroller som forts\u00e4tter efter avslutningen.<\/div>\n<h2>De tv\u00e5 datum som markerar slutet f\u00f6r faciliteten<\/h2>\n<p>F\u00f6rordning (EU) 2021\/241 f\u00f6reskriver att de nationella planerna ska inneh\u00e5lla en tidplan f\u00f6r reformer och investeringar som ska slutf\u00f6ras \u201dsenast den 31 augusti 2026\u201d (art. 18.4 i) och att kommissionens beslut ska ange en tidsfrist, som inte f\u00e5r vara senare \u00e4n det datumet, f\u00f6r att n\u00e5 de slutliga delm\u00e5len och m\u00e5len (art. 20.5 d). Art. 24.1 till\u00e4gger att utbetalningarna till medlemsstaten ska g\u00f6ras \u201dsenast den 31 december 2026\u201d. Kommissionen publicerade den 2025-06-04 ett v\u00e4gledande meddelande om avslutningen, \u201dNextGenerationEU \u2013 v\u00e4gen mot 2026\u201d, som betonar b\u00e5da datumen.<\/p>\n<p>Det \u00e4r viktigt att inte blanda ihop niv\u00e5erna: dessa datum styr f\u00f6rh\u00e5llandet mellan kommissionen och staten. Fristerna f\u00f6r att genomf\u00f6ra och redovisa just ditt st\u00f6d anges i villkoren, utlysningen och beslutet om beviljande, och de kan vara andra.<\/p>\n<table>\n<thead>\n<tr>\n<th>Datum<\/th>\n<th>Vad som h\u00e4nder<\/th>\n<th>Grund<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2026-08-31<\/td>\n<td>Sista dag f\u00f6r att n\u00e5 planens slutliga delm\u00e5l och m\u00e5l<\/td>\n<td>Art. 18.4 i och 20.5 d i f\u00f6rordning (EU) 2021\/241<\/td>\n<\/tr>\n<tr>\n<td>2026-12-31<\/td>\n<td>Sista dag f\u00f6r kommissionens utbetalningar till staten<\/td>\n<td>Art. 24.1 i f\u00f6rordning (EU) 2021\/241<\/td>\n<\/tr>\n<tr>\n<td>Efter 2026<\/td>\n<td>Bevarande av handlingar, kontroller och i f\u00f6rekommande fall \u00e5terkrav<\/td>\n<td>Art. 22.2 i f\u00f6rordning (EU) 2021\/241 och spanska allm\u00e4nna bidragslagen (lag 38\/2003)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Vad f\u00f6rvaltningssystemet f\u00f6r PRTR kr\u00e4ver<\/h2>\n<p>Ministerordern HFP\/1030\/2021 av den 29 september utformar planens f\u00f6rvaltningssystem och f\u00f6r \u00f6ver skyldigheter till utlysningarna som st\u00f6dmottagaren m\u00e5ste kunna styrka:<\/p>\n<ul>\n<li><strong>Principen om att inte orsaka betydande skada (DNSH)<\/strong> p\u00e5 milj\u00f6n, art. 5.<\/li>\n<li><strong>F\u00f6rebyggande av bedr\u00e4gerier, korruption och intressekonflikter<\/strong>, med en plan f\u00f6r \u00e5tg\u00e4rder mot bedr\u00e4gerier och f\u00f6rs\u00e4kringar om avsaknad av intressekonflikter (DACI) fr\u00e5n dem som deltar i f\u00f6rfarandena, art. 6.<\/li>\n<li><strong>F\u00f6rbud mot dubbelfinansiering<\/strong>: samma utgifter f\u00e5r inte finansieras tv\u00e5 g\u00e5nger, art. 7.<\/li>\n<li><strong>Identifiering av mottagaren<\/strong> (skatteregistreringsnummer, skatter\u00e4ttslig hemvist) och godk\u00e4nnande av att uppgifter delas mellan myndigheter, art. 8.<\/li>\n<li><strong>Kommunikation<\/strong>: anv\u00e4ndning av den officiella logotypen och angivande av EU-finansieringen, art. 9.<\/li>\n<\/ul>\n<p>Dessutom kr\u00e4ver art. 22.2 i f\u00f6rordningen att uppgifter samlas in om slutmottagaren, dennes entrepren\u00f6rer och underleverant\u00f6rer samt deras verkliga huvudm\u00e4n, och ger kommissionen, Olaf, Europeiska revisionsr\u00e4tten och Europeiska \u00e5klagarmyndigheten befogenhet att ut\u00f6va sina kontrollr\u00e4ttigheter.<\/p>\n<h2>Redovisning: bidragsredovisning med revisorsrapport<\/h2>\n<p>M\u00e5nga PRTR-st\u00f6d redovisas genom en redovisning av bidraget med revisorsrapport (cuenta justificativa, art. 74 i kungligt dekret 887\/2006), som revisorn l\u00e4mnar enligt ministerordern EHA\/1434\/2007. Vissa program, till exempel flera strategiska projekt f\u00f6r ekonomisk \u00e5terh\u00e4mtning och omvandling (PERTE), publicerar egna instruktioner f\u00f6r rapporten. F\u00f6re granskningen b\u00f6r du ha f\u00f6rberett:<\/p>\n<ul>\n<li>En verksamhetsrapport som visar att syftet och de tilldelade delm\u00e5len har uppfyllts.<\/li>\n<li>En klassificerad f\u00f6rteckning \u00f6ver utgifter med fakturor, betalningsbevis och s\u00e4rskild redovisning i bokf\u00f6ringen.<\/li>\n<li>Upphandlingsdokumentation eller de tre offerterna n\u00e4r lagen kr\u00e4ver det.<\/li>\n<li>Underlag f\u00f6r DNSH, DACI, offentlighet och avsaknad av dubbelfinansiering.<\/li>\n<\/ul>\n<p>Om din organisation tar emot mer \u00e4n 600\u00a0000,00 \u20ac i bidrag under ett r\u00e4kenskaps\u00e5r, kom ih\u00e5g att andra till\u00e4ggsbest\u00e4mmelsen i spanska revisionsf\u00f6rordningen (RD 2\/2021) kr\u00e4ver <a href=\"\/sv\/tjanster\/revision-arsbokslut\/\">revision av \u00e5rsbokslutet<\/a> f\u00f6r det r\u00e4kenskaps\u00e5ret och f\u00f6r de \u00e5r d\u00e5 transaktionerna genomf\u00f6rs.<\/p>\n<h2>Bevarande av handlingar och efterf\u00f6ljande kontroller<\/h2>\n<p>Avslutningen av faciliteten avslutar inte \u00e4rendena. Art. 22.2 f i f\u00f6rordningen kr\u00e4ver att handlingarna bevaras enligt art. 132 i EU:s budgetf\u00f6rordning, och lag 38\/2003 kr\u00e4ver att de bevaras s\u00e5 l\u00e4nge de kan bli f\u00f6rem\u00e5l f\u00f6r granskning och kontroll (art. 14.1 g). R\u00e4tten att kr\u00e4va \u00e5terbetalning preskriberas som huvudregel efter fyra \u00e5r (art. 39), med grunder f\u00f6r preskriptionsavbrott. Ha ett fullst\u00e4ndigt och l\u00e4ttillg\u00e4ngligt arkiv per projekt.<\/p>\n<h2>Vanliga fr\u00e5gor<\/h2>\n<h3>L\u00f6per min redovisningsfrist ut 2026-08-31?<\/h3>\n<p>Inte n\u00f6dv\u00e4ndigtvis. Det datumet g\u00e4ller delm\u00e5len i den nationella planen. Din frist \u00e4r den som anges i villkoren och i beslutet om beviljande, inklusive eventuella f\u00f6rl\u00e4ngningar.<\/p>\n<h3>Vad h\u00e4nder om jag inte uppfyller ett villkor i PRTR?<\/h3>\n<p>Det kan leda till helt eller delvis \u00e5terkrav med dr\u00f6jsm\u00e5lsr\u00e4nta, enligt villkorens kriterier f\u00f6r gradering. D\u00e4rf\u00f6r \u00e4r det klokt att g\u00e5 igenom dokumentationen innan den l\u00e4mnas in.<\/p>\n<h3>Kan jag f\u00f6rst\u00f6ra dokumentationen n\u00e4r st\u00f6det har betalats ut?<\/h3>\n<p>Nej. Du m\u00e5ste bevara den s\u00e5 l\u00e4nge den kan bli f\u00f6rem\u00e5l f\u00f6r nationell eller europeisk kontroll och under till\u00e4mpliga preskriptionstider.<\/p>\n<h2>Officiella k\u00e4llor<\/h2>\n<ul>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2021\/241\/oj?locale=es\" target=\"_blank\" rel=\"noopener\">F\u00f6rordning (EU) 2021\/241 om inr\u00e4ttande av faciliteten f\u00f6r \u00e5terh\u00e4mtning och resiliens (EUR-Lex)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/doue\/2021\/057\/L00017-00075.pdf\" target=\"_blank\" rel=\"noopener\">EUT L 57, 2021-02-18, f\u00f6rordningens publicerade text (kopia i BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">Ministerorder HFP\/1030\/2021, f\u00f6rvaltningssystemet f\u00f6r PRTR (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Lag 38\/2003, allm\u00e4nna bidragslagen (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 887\/2006, till\u00e4mpningsf\u00f6rordning till allm\u00e4nna bidragslagen (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/eli\/es\/o\/2007\/05\/17\/eha1434\/con\" target=\"_blank\" rel=\"noopener\">Ministerorder EHA\/1434\/2007, arbetsregler f\u00f6r revisorer vid bidragsredovisningar (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/planderecuperacion.gob.es\/\" target=\"_blank\" rel=\"noopener\">Plan f\u00f6r \u00e5terh\u00e4mtning, omvandling och resiliens (Spaniens regering)<\/a><\/li>\n<\/ul>\n<p>Om din organisation f\u00f6rvaltar NextGenerationEU-st\u00f6d kan v\u00e5rt team f\u00f6r <a href=\"\/sv\/tjanster\/revision-bidrag\/\">granskning av bidrag<\/a> granska din bidragsredovisning och l\u00e4mna den revisorsrapport som kr\u00e4vs. Vi \u00e4r ett ROAC-registrerat revisionsf\u00f6retag med s\u00e4te i Alicante; l\u00e4s mer om <a href=\"\/sv\/revisorer-alicante\/\">v\u00e5ra revisorer i Alicante<\/a> eller <a href=\"\/sv\/kontakt\/\">kontakta oss<\/a> f\u00f6r att planera redovisningen innan din frist l\u00f6per ut.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Uppdatering 2026-10-08<\/b>Enligt spanska finansdepartementets pressmeddelande av den 2026-09-30 har Spanien l\u00e4mnat in planens sjunde och sista betalningsans\u00f6kan, p\u00e5 25\u00a0861 miljoner euro, kopplad till 148 delm\u00e5l och m\u00e5l. Vi f\u00f6rklarar vad det inneb\u00e4r f\u00f6r st\u00f6dmottagarna i <a href=\"\/sv\/blog\/avslut-prtr-nextgenerationeu-redovisning-2026\/\">v\u00e5r artikel om avslutningen av PRTR och redovisningen 2026<\/a>.<\/div>\n<p class=\"ca-note\">Artikeln har tagits fram av Controlaudits tekniska team. Publicerad 2026-07-14. Granskad 2026-10-08. Inneh\u00e5llet \u00e4r endast informativt och ers\u00e4tter inte professionell r\u00e5dgivning i ditt specifika fall.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>F\u00f6rordning (EU) 2021\/241 anger 2026-08-31 som sista dag f\u00f6r att n\u00e5 delm\u00e5l och m\u00e5l och 2026-12-31 f\u00f6r kommissionens utbetalningar. Vad det inneb\u00e4r f\u00f6r den som f\u00e5tt PRTR-st\u00f6d: skyldigheterna i ordern HFP\/1030\/2021, redovisning med revisorsrapport, bevarande av handlingar och efterf\u00f6ljande kontroller.<\/p>\n","protected":false},"author":1,"featured_media":426,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Nyhet (juli 2026): slutspurten f\u00f6r \u00e5terh\u00e4mtningsplanen","ca_meta_desc":"Faciliteten f\u00f6r \u00e5terh\u00e4mtning anger 2026-08-31 f\u00f6r delm\u00e5l och 2026-12-31 f\u00f6r utbetalningar. Vad st\u00f6dmottagare av PRTR-st\u00f6d i Spanien b\u00f6r f\u00f6rbereda.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[157],"tags":[],"class_list":["post-1652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bidrag-och-eu-medel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NextGenerationEU-medel: slutspurten f\u00f6r \u00e5terh\u00e4mtningsplanen och vad st\u00f6dmottagarna beh\u00f6ver f\u00f6rbereda - 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\/sv\/blog\/nextgenerationeu-slutspurt-delmal-aterhamtningsplan\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"NextGenerationEU-medel: slutspurten f\u00f6r \u00e5terh\u00e4mtningsplanen och vad st\u00f6dmottagarna beh\u00f6ver f\u00f6rbereda - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"F\u00f6rordning (EU) 2021\/241 anger 2026-08-31 som sista dag f\u00f6r att n\u00e5 delm\u00e5l och m\u00e5l och 2026-12-31 f\u00f6r kommissionens utbetalningar. 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