Key data
| Regulation | Resolution of July 22, 2026, from the General Intervention of the State Administration, by which the reference to the "Register of annual accounts of the public sector" for fiscal year 2025 is published |
|---|---|
| Publication | July 31, 2026 |
| Entry into force | July 31, 2026 |
| Affected parties | Citizens, auditors, public managers and researchers interested in State finances |
| Category | Public Sector |
| Fiscal year | 2025 |
| Responsible body | General Intervention of the State Administration (IGAE) — Ministry of Finance |
| Legal basis | Article 136.3 of Law 47/2003, General Budget Law |
The annual accounts of the state public sector for fiscal year 2025 are now accessible to the public since July 31, 2026. The General Intervention of the State Administration (IGAE) has fulfilled the obligation established in Article 136.3 of Law 47/2003, General Budget Law, publishing the official reference to the Register of annual accounts of the public sector. For auditors, companies that supply the State, public managers and researchers, this publication opens access to the complete financial picture of the Spanish Administration corresponding to the past year.
What does this regulation establish?
The Resolution of July 22, 2026 from IGAE fulfills a recurring legal mandate: to make public the annual accounts of the state public sector once the fiscal year is closed and audited. This is not a regulation that modifies obligations for private companies, but rather the formal publication that activates citizen and institutional access to State financial information.
The accounts available since July 31, 2026 are the following:
- General Account of the State — the consolidated account that groups all financial activity of the state public sector for fiscal year 2025.
- Account of the General State Administration — the specific account of the ministries and bodies of the central Administration.
- Accounts of all entities in the state public sector — each autonomous body, public company, foundation and public sector entity presents its own account.
Each of these accounts is accompanied by its corresponding audit report. Access is provided through the IGAE portal at the Ministry of Finance.
The legal framework that requires this publication is Article 136.3 of Law 47/2003, General Budget Law, which requires IGAE to publicize the accounts of the public sector once approved and registered. This annual publication guarantees transparency and financial control of the public sector before citizens, auditors and control bodies.
Economic and operational impact
This publication does not generate direct costs for private companies nor does it modify tax or labor obligations. Its impact is informative and control in nature, but with relevant practical consequences for several professional profiles:
- Auditors and audit firms: immediate access to audit reports from each public entity, useful for comparative analysis, due diligence on public contracts and sector benchmarking.
- Companies that supply the State: can analyze the financial situation of their public clients, assess collection risks and anticipate spending capacity of specific bodies.
- Public managers: reference for comparing their entity's management with that of the entire state public sector.
- Researchers and economic analysts: primary source for studies on public spending, debt, investment and efficiency of the Spanish Administration in 2025.
From the perspective of institutional transparency, publication within the legal deadline strengthens the credibility of public financial control before international bodies such as the European Commission or the International Monetary Fund, which monitor Spain's compliance with reporting obligations.
Who does it affect?
- Auditors and financial consultants who work with public sector entities or analyze their accounts.
- Companies and SMEs that supply the State that want to evaluate the financial solvency of their public clients.
- CFOs and financial directors of companies with contracts or bids with the Administration.
- Managers and executives of public bodies who must account or compare their management.
- Researchers, journalists and economic analysts who study State finances.
- Citizens interested in controlling public spending.
Practical example
A technology services company that has ongoing contracts with several autonomous bodies of the State wants to evaluate the financial risk of its public clients before renewing contracts for 2027. Since July 31, 2026, its financial director can access the IGAE portal, locate the individual annual accounts of each body for fiscal year 2025 and review its corresponding audit report. If the audit report of any of those bodies includes relevant qualifications regarding liquidity or budget execution, the CFO has objective and official information to negotiate payment terms or review credit exposure to that public client, all with data from the most recent fiscal year available.
What should companies do now?
- Access the IGAE portal at the Ministry of Finance and locate the Register of annual accounts of the public sector for fiscal year 2025, available since July 31, 2026.
- Identify the entities relevant to your business — if you have contracts or bids with public bodies, download their individual accounts and corresponding audit report.
- Review the audit reports of your public clients or partners to detect possible qualifications, scope limitations or relevant incidents that may affect contract execution or payments.
- Incorporate this data into your public client risk analysis before renewing contracts, submitting bids in tenders or expanding exposure with the Administration.
- If you are an auditor or consultant, update your databases with the accounts and audit reports for fiscal year 2025 to have the most recent information available in your analysis or due diligence work.
Frequently asked questions
Where can I consult the annual accounts of the state public sector for fiscal year 2025?
The accounts are available since July 31, 2026 through the IGAE portal at the Ministry of Finance. Access is provided through the Register of annual accounts of the public sector, whose official reference has been published by the Resolution of July 22, 2026 from the General Intervention of the State Administration.
What specific accounts are available in the register for fiscal year 2025?
The General Account of the State, the Account of the General State Administration and the individual accounts of all entities in the state public sector are available. Each account includes its corresponding audit report.
What legal obligation requires the publication of these accounts?
Article 136.3 of Law 47/2003, General Budget Law, requires IGAE to publish the official reference to the Register of annual accounts of the public sector once the fiscal year is closed and audited. This annual publication guarantees transparency and financial control of the public sector.
Can private companies use these accounts to evaluate the risk of their public clients?
Yes. The annual accounts and audit reports of each entity in the state public sector are publicly accessible. A company that supplies the State can consult the financial situation of its public clients for fiscal year 2025 to assess collection risks, spending capacity or incidents detected in audits before renewing contracts or submitting new bids.
When have the accounts for fiscal year 2025 been available?
Since July 31, 2026, the date of publication of the IGAE Resolution in the BOE and activation of access to the Register of annual accounts of the public sector for fiscal year 2025.
Official source
Consult complete regulation in official source
Notice: This article is merely informative in nature and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-16720