Court of Auditors rejects 2025 State General Account

The Court of Auditors (TdC) rejected the certification of the 2025 State General Account (CGE) on Tuesday. The institution found that the account does not comply with the Budgetary Framework Law (LEO). The Court considers that the necessary information for decision-making and political control is not guaranteed, which prevents the certification of the document.

In addition to the compliance issue, the TdC highlighted that the 2025 State General Account presents significant omissions. According to the assessment, the consolidated budgetary and financial statements of the Central Administration and Social Security were not included in the Account, thereby limiting the ability to obtain a complete view of the State's financial situation.

The Court of Auditors warned that 101 of the 320 tax benefits identified by the Tax Authority do not have quantified tax expenditure. This information is deemed critical for controlling tax expenditure, which reached €20.9 billion in 2025, an increase of 44.3% in real terms compared to five years earlier.

Additionally, concerns were raised regarding errors affecting the State General Account. The president of the TdC emphasized that the non-compliance should not be downplayed, warning of the need to approach the situation with the seriousness it deserves.

The lack of comprehensive financial data underscores the importance of rigorous oversight by the competent authorities, which must ensure transparency and accountability in the management of public accounts. The Court stressed that the quality of information is essential for good governance.

Thus, the TdC recommends a careful review of the 2025 State General Account so that the identified gaps can be addressed and the next version complies with established standards.