12/03/2026 09:37 h.
New instructions for the final implementation of the Recovery and Resilience Facility (RRF) funds
The Agreement sets out the rules applicable to expenditure linked to PRTR measures already underway that have contributed to the achievement of milestones and targets declared to the European Commission.
On 12 September 2026, the Official State Gazette (BOE No. 226) published the Resolution of 10 September 2026 of the Under-Secretariat of the Ministry of Finance, publishing the Council of Ministers Agreement of 1 September 2026, which establishes instructions for the final implementation of the Recovery and Resilience Facility (RRF) funds.
Summary of the main aspects
- There is no longer a specific deadline for certain expenditure: necessary expenditure or expenditure arising from measures already underway that have contributed to the value declared to the European Commission under PRTR milestones and targets will not be subject to a specific implementation deadline.
- Only for measures already underway: this provision does not constitute a general extension of the PRTR deadlines and does not allow new measures to be initiated. It applies only to measures already underway that have contributed to milestones and targets included in payment requests submitted, or to be submitted, within the established deadlines.
- The link between the expenditure and the measure must be documented: the file must include a certificate from the decision-making or implementing entity confirming:
- the link between the expenditure and the measure that contributed to the achievement of the milestone or target;
- that the milestone or target was certified within the relevant deadline; and
- that it was included in a payment request submitted, or to be submitted, within the established deadline.
- The deadline for achieving milestones and targets remains unchanged: the Agreement does not modify the 31 August 2026 deadline for achieving the PRTR milestones and targets. Instead, it regulates the subsequent implementation of certain expenditure associated with measures already underway.
This measure is particularly relevant for public administrations and entities involved in implementing RRF funds, as it allows certain expenditure linked to measures that have already contributed to meeting PRTR commitments to be completed, provided that this link can be documented.