Key data
| Regulation | Resolution of April 28, 2026, Joint Commission for Relations with the Court of Auditors |
|---|---|
| BOE Publication | June 23, 2026 |
| Entry into force | April 28, 2026 |
| Affected entities | SEGITTUR, CDTI, State Secretariat for Tourism |
| Category | Public Sector |
| Origin of deficiencies | Court of Auditors audit reports approved in fiscal year 2021 |
| Reference legal framework | Law 27/2022, on evaluation of public policies |
SEGITTUR and CDTI have had pending recommendations from the Court of Auditors since 2021. Now, the Joint Commission for Relations with the Court of Auditors has approved the Resolution of April 28, 2026 to force the correction of those deficiencies. The resolution adopts the conclusions of the monitoring report and conveys specific mandates to each entity and the State Secretariat for Tourism.
This is not a generic warning: each organization has been assigned specific actions with clear scope. Prolonged non-compliance with Court of Auditors recommendations can result in new audits, public statements and additional parliamentary pressure.
What does this regulation establish?
The resolution contains differentiated mandates for each entity. Below is the complete detail of what is required from each one:
| Entity | Required measure |
|---|---|
| State Secretariat for Tourism | Develop a strategic plan for SEGITTUR that justifies its legal form as a state-owned commercial company |
| SEGITTUR | Complete the catalog of positions and compensation |
| SEGITTUR | Implement a project management system |
| CDTI | Improve attention to information requests |
| CDTI | Create an internal controls monitoring unit |
| CDTI | Advance in public policy evaluation in accordance with Law 27/2022 |
The origin of all these measures are the audit reports approved by the Court of Auditors in fiscal year 2021, which detected deficiencies in management, transparency and efficiency in both entities. The monitoring report found that these recommendations remained unaddressed, which prompted parliamentary intervention through this resolution.
The reference to Law 27/2022 in the case of CDTI is especially relevant: this regulation establishes the framework for evaluating public policies in Spain, and its application to CDTI means that the entity must demonstrate with evidence the real impact of the innovation and technological development programs it finances.
Economic and operational impact
Although the resolution does not set direct economic sanctions, the operational impact for the affected entities is significant:
- SEGITTUR will have to undertake two major internal projects: the preparation or updating of the catalog of positions and compensation—with the administrative and budgetary burden that entails—and the implementation of a project management system, which requires technological and organizational investment.
- The State Secretariat for Tourism assumes responsibility for justifying to Parliament why SEGITTUR operates as a state-owned commercial company and not under another legal form. This strategic plan must be consistent with the entity's mission and financing model.
- The CDTI must create a new organizational unit—the internal controls monitoring unit—which implies allocation of human and budgetary resources. Additionally, improved attention to information requests directly affects companies and organizations that process aid applications or inquiries with the center.
- Adaptation to Law 27/2022 at CDTI means implementing mechanisms to evaluate the impact of its public policies, something that may require monitoring systems, indicators and dedicated resources.
The risk of not acting is not only reputational: a new follow-up audit could find repeated non-compliance, with the consequences of public statement and parliamentary pressure that entails.
Who does it affect?
- SEGITTUR (State-Owned Commercial Company for the Management of Innovation and Tourism Technologies, S.A., M.P.): its management and human resources team must lead the update of the position catalog and implement the project management system.
- CDTI (Center for Technological Development and Innovation, E.P.E.): its management must create the internal controls monitoring unit, improve information request channels and develop the public policy evaluation framework.
- State Secretariat for Tourism: responsible for preparing SEGITTUR's strategic plan and providing parliamentary response to the resolution's requirements.
- Employees and managers of both entities: organizational and systems changes will affect them in their daily functions.
- Companies and organizations that process aid applications or requests with CDTI: improved attention to information requests directly benefits them in their management.
Practical example
Imagine that a technology company has submitted an information request to CDTI about the requirements to access an R&D+i financing line. Until now, the deficiency detected by the Court of Auditors meant that attention to such requests was not sufficiently agile or structured.
With the new obligation to improve attention to information requests, CDTI will have to implement processes that guarantee faster and more complete responses. For that company, this translates into less uncertainty in planning its innovation projects and greater clarity about the timelines and conditions of available aid.
In parallel, the creation of the internal controls monitoring unit at CDTI will strengthen the traceability of granted aid, which may imply greater documentary rigor in the justifications that beneficiary companies must present.
What should entities do now?
- State Secretariat for Tourism: begin preparation of SEGITTUR's strategic plan that justifies its legal form as a state-owned commercial company, with roadmap and specific timelines.
- SEGITTUR — Human Resources: review and complete the catalog of positions and compensation, ensuring it reflects the actual organizational structure and complies with the standards required by the Court of Auditors.
- SEGITTUR — Operations Management: select and implement a project management system that allows monitoring, control and accountability of ongoing projects.
- CDTI — General Management: formally create the internal controls monitoring unit, allocate resources and define its scope of action.
- CDTI — User Services: review information request response protocols and establish quality indicators and response times.
- CDTI — Evaluation: develop the public policy evaluation framework in accordance with Law 27/2022, identifying priority programs to evaluate and impact indicators.
- All entities: document progress on each measure to be in a position to demonstrate compliance in future follow-up audits by the Court of Auditors.
Frequently asked questions
What specific deficiencies did the Court of Auditors detect in SEGITTUR and CDTI?
The audit reports approved in 2021 detected deficiencies in management, transparency and efficiency in both entities. In the case of SEGITTUR, the main shortcomings were the lack of a complete catalog of positions and compensation and the absence of a project management system. At CDTI, deficiencies affected attention to information requests, the lack of an internal controls monitoring unit and lack of progress in public policy evaluation.
Why is the State Secretariat for Tourism required to justify SEGITTUR's legal form?
The Court of Auditors found that there was insufficient justification for why SEGITTUR operates as a state-owned commercial company rather than under another public legal form. The resolution urges the preparation of a strategic plan that clarifies this issue, since the legal form determines the contracting, personnel and control regime to which the entity is subject.
What does it mean for CDTI to adapt to Law 27/2022 on public policy evaluation?
Law 27/2022 establishes the general framework for evaluating public policies in Spain. For CDTI, this means implementing mechanisms that allow measuring the real impact of innovation and technological development programs it finances, with indicators, monitoring systems and evaluation methodologies that demonstrate the effectiveness and efficiency of managed public spending.
When did this resolution enter into force and where was it published?
The resolution was approved on April 28, 2026 by the Joint Commission for Relations with the Court of Auditors, which is its entry into force date. It was published in the BOE on June 23, 2026. The full text is available at BOE-A-2026-13619.
What are the consequences of not complying with the measures required by the resolution?
The resolution does not establish direct economic sanctions, but non-compliance can result in new follow-up audits by the Court of Auditors, public statements in parliamentary reports and greater political pressure on entity leaders. The history of non-compliance since 2021 has already prompted this parliamentary intervention, so a new finding of lack of progress would have significant reputational and governance consequences.
Official source
Consult complete regulation at 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-2026-13619