Regional Subsidies Refund: Four Companies Must Return Up to €500,200

Key data

Four Spanish companies must return to the Treasury the regional incentives they received under the Law 50/1985, of 27 December, on Regional Incentives, for failing to comply with the conditions under which they were granted. Order HAC/1018/2026, published on 30 September 2026, formalizes the non-compliance resolutions and sets the exact amounts to be refunded, including late payment interest.

This is not an administrative error or documentary delay: these are breaches of the substantive conditions of the grant, which triggers the mechanism for total or partial refund of the subsidy plus interest calculated from the original payment date.

What does this regulation establish?

Order HAC/1018/2026 resolves the non-compliance proceedings opened against four companies benefiting from regional incentives. For each one, the percentage of non-compliance, the amount to be refunded, and the corresponding late payment interest are determined.

Interest is calculated at the legal interest rate increased by 25%, and is computed from the date each subsidy was paid until 17 September 2026, the date of the resolution.

The total amounts to be refunded by the four companies range between €5,395 and €500,200. Each company may challenge the resolution through an administrative appeal to the Minister of Treasury within one month, or go directly to the National Court within two months, both periods counted from notification.

Economic and operational impact

The impact is not limited to the nominal amount of the subsidy received. To the principal amount are added the late payment interest calculated from the moment of receipt, which can significantly increase the total debt. In the case of Mercer Sevilla, the interest represents more than €36,000 additional on the €500,200 principal.

From an operational perspective, a non-compliance resolution implies:

• Obligation to immediately refund the declared amount.
• Accrual of late payment interest at the legal rate +25% from the original receipt date.
• Possible disqualification from accessing new subsidies or public incentives while debt remains outstanding.
• Reputational and management costs associated with the administrative process and, if applicable, judicial proceedings.

For companies with active regional incentives, this order is a direct warning: the Treasury verifies compliance with conditions and acts with refund resolutions when it detects deviations, even years after receipt.

Who does it affect?

• Companies that have received regional incentives under Law 50/1985 and have not fully complied with the conditions of the grant (investment, employment, location, activity, etc.).
• Companies with open regional incentive files or in the justification phase, which must review their situation before the Treasury initiates non-compliance proceedings.
• CFOs and financial directors responsible for monitoring subsidies and public aid in their companies.
• Advisors and consultants who manage subsidies for clients with activity in economic promotion zones.
• Industrial and manufacturing companies in regions with a history of regional incentives (Andalusia, Castilla-La Mancha, Extremadura, Canary Islands, etc.).

Practical example

The case of Mercer Sevilla SLU illustrates the most serious scenario: total non-compliance (100%) with the conditions linked to the regional incentive received. This triggers the full return of the €500,200.26 received, plus €36,017.07 in late payment interest calculated at the legal interest rate increased by 25%, from the date the subsidy was paid until 17 September 2026.

In total, Mercer Sevilla must refund €536,217.33 (principal plus interest). If the company does not voluntarily pay this amount, the Treasury can initiate enforcement proceedings for forced collection.

For a company that received a subsidy of €500,000 several years ago, the real cost of non-compliance exceeds the original amount received by more than 7%, only in interest charges, not counting legal and management costs of the process.

What should companies do now?

1. Audit all active regional subsidies and grants: review the conditions of the grant (committed investment, maintained employment, location, activity) and verify that they are being met on time and in full.
2. Check the status of justification files: if there is any upcoming or overdue justification deadline, act immediately to prevent the Treasury from opening non-compliance proceedings.
3. Calculate economic exposure in case of non-compliance: the amount to be refunded includes the principal plus interest at the legal rate +25% from the payment date, not from today.
4. Consult with an advisor specialized in public subsidies if there is any doubt about compliance with conditions or if notification of the opening of proceedings has already been received.
5. If a non-compliance resolution has already been received: consider an administrative appeal to the Minister of Treasury (deadline: 1 month from notification) or a judicial appeal to the National Court (deadline: 2 months from notification).

Official source

View complete regulation in official source

Notice: This article is for informational purposes only 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-2026-20363