European funds and R&D&I grants 2026-2027: how to prepare a technical report that withstands justification

Securing a grant is half the work. The other half, the one that costs the most money when it fails, is justifying it. And almost everything is decided in the technical report submitted at the outset: if it promises what cannot later be proven, the problem arrives years later, in the form of a repayment demand.

1. Where grants are published

State calls for applications are published in the BOE, Andalusian ones in the BOJA, and all of them are registered in the National Subsidies Database (BDNS). The law explains why this database exists: «La Base de Datos Nacional de Subvenciones tiene por finalidades promover la transparencia, servir como instrumento para la planificación de las políticas públicas, mejorar la gestión y colaborar en la lucha contra el fraude de subvenciones y ayudas públicas» [The National Subsidies Database aims to promote transparency, serve as an instrument for planning public policies, improve management and assist in the fight against fraud in public subsidies and grants].

Practical tip: before preparing anything, locate the call for applications and its regulatory rules in the official source. What is not in the official gazette is not an official call.

2. What binds you from day one (art. 14 LGS)

Among the obligations of the beneficiary, Act 38/2003, on General Subsidies, includes that of «Justificar ante el órgano concedente o la entidad colaboradora, en su caso, el cumplimiento de los requisitos y condiciones, así como la realización de la actividad y el cumplimiento de la finalidad que determinen la concesión o disfrute de la subvención» [Justifying before the granting body or collaborating entity, where applicable, the fulfilment of the requirements and conditions, as well as the performance of the activity and the achievement of the purpose that determine the award or enjoyment of the subsidy].

In other words, whatever you write in the technical report becomes what you will have to prove.

3. How it is justified (art. 30 LGS)

«La rendición de la cuenta justificativa constituye un acto obligatorio del beneficiario o de la entidad colaboradora» [The submission of the justification account constitutes a mandatory act on the part of the beneficiary or the collaborating entity]. Unless the regulatory rules state otherwise, submission shall take place «como máximo, en el plazo de tres meses desde la finalización del plazo para la realización de la actividad» [at the latest, within three months from the end of the period for carrying out the activity].

4. Why the money has to be repaid (art. 37 LGS)

Among the grounds for repayment is «Incumplimiento de la obligación de justificación o la justificación insuficiente» [Breach of the obligation to justify or insufficient justification]. You do not need to have done anything wrong: being unable to prove it is enough.

A technical report that can be justified

1. Every objective, with its indicator. If it cannot be measured, it cannot be justified.
2. Every regulatory statement, with its source. Article, official gazette and date of consultation.
3. Every expense, with its planned supporting evidence. Which invoice or document will substantiate it.
4. Every piece of context data, with its official origin. Cited public statistics, not unsourced estimates.
5. A person who reviews and signs. The report may be prepared by a team or a tool; the responsibility lies with the person who submits it.

Frequently asked questions

Where are grants and subsidies published?

State grants in the BOE, regional ones in their respective official gazette (in Andalusia, the BOJA), and all of them are registered in the National Subsidies Database (art. 20 LGS).

What obligation arises upon receiving a subsidy?

Among others, justifying the fulfilment of requirements and conditions, the performance of the activity and the achievement of the purpose (art. 14.1.b LGS).

What is the deadline for submitting the justification account?

The one set by the regulatory rules; in the absence of a specific provision, a maximum of three months from the end of the period for carrying out the activity (art. 30.2 LGS).

Why are repayments demanded?

One of the grounds is the breach of the obligation to justify or insufficient justification (art. 37.1.c LGS).

Official sources

To delve deeper into the local government sphere: Why local councils repay European funds. Are you preparing a technical report? See how to work with every statement backed by its source.