01
Document overview
Establishes a modern framework for preparation, execution and control of the state budget, revenue, expenditure, accounts and financial reporting.
02
Scope and exclusions
Applies to
Applies to administrative units and public financial operations within the statute's scope.
Limitations and exclusions
Does not replace the annual budget, Public Debt Law, procurement, privatisation, state-contract rules or special financial regimes of particular bodies.
04
Official source
Royal Decree 37/2025 · Ministry of Justice and Legal Affairs
September 13, 2026
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