Funcas detects seven weaknesses of the Next Generation funds and questions their ability to transform the Spanish economy.

Funcas detects seven weaknesses of the Next Generation funds and questions their ability to transform the Spanish economy. Meanwhile, up to 11 organizations lower the triumphalism about these European aids.

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The European funds Next Generation have had a positive impact on the Spanish economy, but their capacity to produce the structural transformation that the program sought still presents limitations. This is the conclusion drawn from the report The impact of the Next Generation funds on the Spanish economy, prepared by Funcas and Afi, which analyzes both the execution of the resources and their effects on growth, investment, and productivity.

The study differentiates between the effect of the funds on economic activity and their capacity to generate structural changes. In the first area, the authors identify a positive contribution. In the second, they point out several elements that condition the scope of the program.

The objective of the Next Generation was not only to contribute to the post-pandemic recovery. The European program also sought to boost investment, improve productivity, and accelerate the transformation of economies through green and digital transitions.

Funcas and Afi estimate that the European funds explained between 10% and 14% of the average annual growth of the Spanish real GDP between 2021 and 2025, equivalent to between 1.4 and 2.1 growth points. The report therefore acknowledges a positive effect on activity.

The analysis, however, raises that the impact on GDP is not the only indicator to evaluate the result of a program whose objective was also to transform the productive structure.

It is in this second aspect where the authors identify the main limitations.

The seven weaknesses pointed out by the report

1. A gap between the resources received and the effective spending

Spain had received 71.366 billion euros by the end of 2025. Of this amount, around 80% was committed and 55% had been spent.

The report distinguishes between the funds disbursed by the European Union, the resources committed by the administrations, and the spending that ultimately materializes in companies and households. The administrations had committed 57.395 billion, while the spending accounted for by companies and households was around 39.000 billion.

The authors use this difference to analyze the journey that exists between the resources received and their effective arrival in the economy.

2. Business investment continues below the pre-pandemic level

The evolution of private investment constitutes one of the indicators used by Funcas and Afi to assess the transformative effect of the program.

The report indicates that, by the end of 2025, business investment was 3.3 points below its real level of 2019.

The authors observe that European funds have contributed to sustaining investment, but they believe that the boost to business investment has been lower than initially expected.

This data is relevant to the program's objective because the mobilization of private investment was one of the mechanisms planned to amplify the effect of European resources.

3. Part of the financed investments would have replaced private investment

The study also introduces the so-called substitution effect.

According to the analysis by Funcas and Afi, part of the investments that have received European funding would have also been made using the companies' own resources.

Therefore, the volume of investment associated with the funds does not necessarily equate to the volume of additional investment generated by them.

The distinction allows the authors to separate the financing effect of the funds from the net effect they have on economic activity.

4. A limited additional impact on productivity

Productivity is another of the indicators used to assess structural change.

The report indicates that Spain has been the only one of the four major European economies where real productivity per hour would have improved compared to its previous trend. The estimated additional increase is 0.4 points.

Funcas and Afi consider this progress limited in absolute terms in relation to the size of the program.

Productivity constitutes one of the central elements of the transformative objective of the Next Generation, so its evolution is part of the balance made by the authors.

5. Administrative management and coordination condition execution

The size of the program has posed, according to the report, a challenge for the management capacity of the different administrations.

The execution model involves the participation of the General State Administration, the autonomous communities, and local entities. The State manages around 60% of the mobilized funds, the autonomous communities 25%, and local entities 15%.

Funcas and Afi observe differences in the execution rhythms between territories and relate them, among other factors, to the available technical capacities, the design of the calls, and the previous experience in managing European funds.

The authors thus raise administrative capacity and coordination between levels of government as relevant elements to determine the speed at which resources reach the economy.

In data

Eleven organizations lower the triumphalism about European funds: more money committed than executed

AIReF, Bank of Spain, European Commission, European Court of Auditors, Eurostat, IMF, and various national organizations agree on one caution: receiving funds from Brussels, calling for aid, or awarding projects does not necessarily mean that the money has reached the final beneficiary or that the investment is completed. AIReF distinguishes between called funds, awards, recognized obligations, and payments made, while the Court of Auditors has identified in various audits delays, planning problems, and deficiencies in outcome indicators. The European Commission, for its part, links its disbursements to the fulfillment of milestones and objectives, but its reports continue to demand speeding up investments and strengthening administrative capacity.

The Bank of Spain and the European Court of Auditors have also warned of the difference between the disbursements received and their effective absorption by the economy. Eurostat allows observing that distance by comparing the expenditure recorded by the States with the allocated resources, while the IMF has pointed out the difficulty of linking a payment system based on administrative milestones with measurable economic results. In Spain, CEOE, Cotec-Ivie, and Fedea have also pointed out problems of bureaucracy, access for SMEs, fragmentation of data, and difficulties in identifying payments to final beneficiaries.

The set of these analyses does not conclude that the Next Generation funds have failed, nor do they all make a specific assessment of the Government's management. They do introduce a relevant difference regarding the aggregated use of execution figures: money assigned, disbursed, committed, awarded, paid, and converted into a completed investment are distinct magnitudes. The question these organizations raise is, therefore, how much of the European resources has effectively reached the real economy, which projects have been completed, and what verifiable economic results have been produced.

6. A high concentration of resources among large companies

The size of the recipient companies is another of the elements analyzed.

Companies with more than 250 workers represent 0.4% of the Spanish business fabric, but concentrate approximately 45.7% of the spending commitments of the Recovery, Transformation, and Resilience Plan.

The microenterprises, which represent 89.3% of the business fabric, concentrate around 10% of those commitments.

The report indicates that the concentration in large companies is related to the nature and size of some of the driving projects, which require financial and technical capacity.

At the same time, the authors analyze how this distribution conditions the scope of the funds over the entire business fabric.

7. A sectoral distribution that does not always coincide with the most dynamic sectors

The report also analyzes the sectoral destination of the resources.

The sectors of manufacturing, information and communications, and construction concentrate more than 60% of the committed funds.

However, Funcas and Afi observe that the intensity of the funds does not always correspond with the evolution of investment in the different sectors. The study suggests that the distribution of resources does not necessarily coincide with the most dynamic sectors of the Spanish expansionary cycle.

The authors propose, based on this analysis, the convenience of considering more horizontal instruments in future investment programs.

A positive effect on growth

The report does not present a negative balance of the Next Generation funds. Funcas and Afi indicate that the program has contributed to sustaining economic recovery and that advances have been made in areas such as the green and digital transition.

The estimation of its contribution to GDP places the impact of the funds between 10% and 14% of the average annual growth between 2021 and 2025.

The analysis, however, introduces a difference between that cyclical impact and the structural objective of the program.

The funds were conceived to accompany the recovery after the pandemic, but also to raise productivity, mobilize private investment, and modify the productive structure.

It is in these last objectives where Funcas and Afi identify the main pending elements.

Execution as part of the impact

The study pays special attention to the difference between the call for resources and their effective execution.

The magnitude of the program has involved a complex administrative structure and participation from different levels of government. The authors consider that this configuration has generated differences in the capacity for execution and in the rhythms with which resources are converted into expenditure.

The report also raises a related question about the program's monitoring system: compliance with an administrative milestone does not guarantee by itself that the resources have generated the expected economic effect.

Therefore, the authors propose to complement the documentary monitoring with indicators that allow verifying aspects such as the effective mobilization of private financing or the existence of deserted tenders.

The balance: growth versus transformation

The study by Funcas and Afi places the result of the Next Generation on two levels.

The first is that of economic activity, where the authors estimate a positive contribution of the funds to Spanish growth between 2021 and 2025.

The second is that of structural transformation, where the report identifies a series of factors that limit the program's scope: the difference between received resources and effective spending, the evolution of business investment, the substitution effect, the impact on productivity, management and coordination difficulties, business concentration, and sectoral distribution.

The authors conclude that the transformative potential of the funds has not yet fully materialized.

Funcas and Afi thus point to the need to draw conclusions from the Spanish experience for the design of future European investment instruments. The analysis suggests strengthening administrative capacities, improving monitoring mechanisms, and adapting program design to promote greater mobilization of private investment and a broader impact on productivity.

The balance that the report offers, therefore, does not focus solely on how much money Spain has received or how much it has contributed to growth. Its analysis raises an additional question: to what extent have the Next Generation funds managed to convert that extraordinary volume of resources into a lasting change in investment, productivity, and the Spanish productive structure.

And it is precisely in that difference between driving growth and transforming the economy where Funcas and Afi place the main open questions about the program's outcome.

More key points, information and questions with FREN

AI-GENERATED CONTENT

What parliamentary or administrative procedures are necessary for the approval and disbursement of Next Generation funds in Spain?

The approval and disbursement of Next Generation EU funds in Spain rely on the general procedures for the drafting of laws, budgetary decisions, and parliamentary oversight. Although the funds have an extraordinary origin (at the EU level), they are channeled through the usual legal and control instruments of the Spanish legal system.

1. Decisions at the European Union level

First, the Next Generation EU funds (including the Recovery and Resilience Mechanism and REACT-EU) are approved at the EU level. This involves:

  • Normative and budgetary decisions by European institutions to create the financial instrument and allocate resources.
  • Adoption of regulations and decisions that set eligibility criteria, objectives, types of fundable projects, and timelines.

These European rules are directly applicable or require internal adaptation through laws and budgetary decisions, following the ordinary legislative procedures described in Spain: submission of initiatives, committee debate, amendments, report, and approval in the chambers, according to the general law processing scheme.

2. Decisions of the Government of Spain

Based on the European framework, the Spanish Government must plan and specify the use of the funds. To do this, it uses:

  • Normative initiatives (such as draft laws or, where appropriate, regulations with the force of law) processed following the general phases: submission by the Government, assignment to committee, amendment phase, report, debate and vote in the Plenary of the Congress, and subsequent intervention of the Senate before sanction and promulgation.
  • Budgetary decisions, which are included in the General State Budget Law or in budget modifications, also processed as laws through the same general parliamentary procedure.
  • Council of Ministers agreements and other administrative decisions that specify the distribution of resources, call bases, or management frameworks, always within the normative and budgetary framework approved by the Cortes Generales.

3. Intervention of the Cortes Generales

The Parliament plays a dual role: normative and oversight.

  • Normative role: the Cortes participate in the approval of laws that create or modify the necessary instruments to channel the funds. The procedure follows the general steps: committee work, submission and voting of amendments, report, plenary of the Congress, Senate action, and, if applicable, lifting of vetoes or acceptance/rejection of senatorial amendments.
  • Parliamentary oversight: in addition to approving the legal and budgetary framework, Parliament supervises the Government through classic control instruments:
    • Oral and written questions to the Government about the degree of execution, project selection, or milestone compliance.
    • Appearances of ministers and senior officials before plenary or committees to report on fund management.
    • Interpellations and motions in which the orientation of recovery policy is discussed and changes are urged.
    • Requests for information and documentation related to calls, contracts, or evaluations.
    • In extreme cases, the use of mechanisms such as the vote of no confidence or the confidence question, typical of general political control.

4. Execution and expenditure control

Once the normative framework and budget allocations are approved, the General State Administration and the autonomous communities execute the expenditure through their ordinary administrative procedures: aid calls, tenders, subsidies, and agreements, always in accordance with current legislation.

Technical and financial control relies on several bodies:

  • IGAE (General Intervention of the State Administration), which exercises the auditing function and internal control of the state public sector, verifying the legality of expenditure management acts and conducting audits.
  • AIReF (Independent Authority for Fiscal Responsibility), which prepares analyses and reports on fiscal sustainability and can assess the design and effects of spending programs associated with the funds.
  • Tribunal de Cuentas (Court of Auditors), as an external auditing body that examines the economic-financial activity of the public sector and can issue specific reports on the use of resources.

Their reports feed into parliamentary oversight: they are sent to the Cortes Generales, which can cite them in debates, request additional explanations, or promote initiatives for regulatory improvement.

Overall, the articulation of the Next Generation EU funds combines European decisions, internal laws and agreements, administrative execution procedures, and a framework of parliamentary and technical-financial controls aimed at ensuring transparency, legality, and accountability.

Can you detail which parliamentary control instruments have been most used to supervise the Next Generation funds in Spain? How is the management of the Next Generation funds coordinated between the General State Administration and the autonomous communities? What role do AIReF and the Court of Auditors play in evaluating the results of projects funded with Next Generation funds?

What are the powers and functions of the Independent Authority for Fiscal Responsibility (AIReF) in monitoring European funds?

The Independent Authority for Fiscal Responsibility (AIReF) is the Spanish "fiscal council," responsible for overseeing the sustainability of public finances. In the context of European funds, especially the Recovery and Resilience Mechanism (MRR) and the Recovery, Transformation, and Resilience Plan (PRTR), its powers revolve around three main axes: evaluation of expenditure financed with European funds, analysis of their impact on budgetary stability, and monitoring the implementation of its recommendations.

From a normative point of view, the general framework is provided by Organic Law 6/2013, establishing AIReF, and its Organic Statute approved by Royal Decree 215/2014, of March 28, amended by Royal Decree 793/2021, of September 14. These regulations define AIReF as an independent administrative authority, attached to the Ministry of Finance only for organizational and budgetary purposes, but with full functional autonomy to issue reports, studies, and opinions on fiscal matters.

The Statute determines that AIReF must analyze the sustainability of public finances of all administrations and evaluate relevant spending policies. Royal Decree 793/2021 expressly incorporates the articulation of the public spending review function (Spending Review), which is the main channel through which AIReF is linked to monitoring European funds. The preamble of this royal decree indicates that, after several years of spending reviews, the PRTR "recognizes its usefulness" and commits to providing "continuity and permanence" to these exercises by creating a Public Spending Evaluation Division (Spending Review) within AIReF.

This Spending Evaluation Division is tasked with systematically conducting in-depth analyses of spending programs, including those financed with Next Generation EU funds. Specifically, it must:

  • Design and execute multi-year spending review assignments, including projects and components of the PRTR, to assess their effectiveness, efficiency, and coherence with recovery and resilience objectives.
  • Formulate improvement recommendations on the design, targeting, execution, and evaluation of investments and reforms financed with European funds.
  • Establish stable channels of communication with the administrations responsible for managing these funds, to share information about evaluations and facilitate the implementation of recommendations.

In addition, Royal Decree 793/2021 introduces the principle of “comply or explain” regarding recommendations derived from these reviews: affected administrations must either apply AIReF's recommendations or publicly justify why they deviate from them. In parallel, the Ministry of Finance is expected to prepare a public annual report, submitted to the Council of Ministers, on the degree of follow-up of Spending Review recommendations, reinforcing the institutional accountability circuit regarding the use of funds.

The Organic Statute of AIReF (Royal Decree 215/2014, in its consolidated version) also regulates the information access powers necessary to perform these functions. AIReF can:

  • Request economic-financial information from all administrations included within the scope of Organic Law 2/2012 on Budgetary Stability, including data linked to the execution of projects financed by the MRR and other European funds.
  • Receive information through the Central Economic-Financial Information of Public Administrations, with agreed channels and formats that facilitate the processing and analysis of large volumes of data.
  • Demand additional documentation and set deadlines for its submission; lack of cooperation may be classified as non-compliance, with public warning and communication to the Government and the Cortes Generales in serious or repeated cases.

Alongside micro evaluation of specific programs, AIReF performs macrofiscal analysis functions that directly affect the monitoring of European funds. When assessing budgetary scenarios and the path of deficit and debt, the institution must consider the impact of European funds on growth, revenues, and expenditure, as well as the risks posed by insufficient or inefficient execution. This is reflected in its reports on macroeconomic forecasts, budgets, and medium-term sustainability.

It is important to emphasize that AIReF does not manage or distribute European funds: its role is independent oversight and evaluation. It provides evidence on how these resources are being used, whether they truly contribute to economic transformation, and if they are compatible with budgetary stability. In this way, it becomes a key actor in the governance architecture of the PRTR, complementing managing and internal control bodies with an external, technical, and results-oriented perspective.

What requirements must companies meet to access financing from the Next Generation funds in Spain?

Access for companies to financing linked to Next Generation EU funds in Spain (PERTE, state and regional programs) is not governed by a single "general regulation," but by the regulatory bases and specific calls of each aid line, which rely on Law 38/2003, General Subsidies Law, Regulation (EU) 2021/241 of the Recovery and Resilience Mechanism (MRR), and, in many cases, on EU state aid regulations.

1. General framework and official references

In Spain, Next Generation funds are channeled through the Recovery, Transformation, and Resilience Plan (PRTR), whose programs are articulated in ministerial orders of regulatory bases and calls published in the Official State Gazette (BOE). Examples of these bases are:

  • Order TED/764/2024, on energy communities (CE Implementa Program), financed by Next Generation EU (text in the BOE).
  • Order TED/765/2024, on innovative renewable and storage projects (text in the BOE).
  • Order ECM/794/2024, on the ICEX Internationalization Program (text in the BOE).

Additionally, the central Government groups information and PRTR calls on the official portal planderecuperacion.gob.es, while the autonomous communities publish their own aids in their official gazettes and in the National Subsidies Database.

2. General eligibility criteria for companies

Although each program introduces nuances, the experience of these orders shows a series of recurring requirements:

  • Legal personality and domicile in Spain. Companies must be legally constituted and, in many programs, have their tax domicile in Spain (for example, in Order TED/535/2025 on energy storage BOE-A-2025-10668).
  • Not be in crisis or insolvency proceedings, according to the definition in Regulation (EU) 651/2014, repeated in several regulatory bases for company aids.
  • Be up to date with tax and Social Security obligations, and not have any aid declared illegal or incompatible by the European Commission pending reimbursement (art. 13 and 13.3 bis of Law 38/2003, cited in Order TED/764/2024).
  • Not be disqualified from obtaining subsidies nor included in registers of prohibitions to contract or receive public aid.
  • Comply with state aid rules (de minimis or specific regimes), including limits on aid intensity and accumulation with other subsidies.
  • In many cases, belong to a certain business segment (e.g., SME) or a specific sector or value chain (energy, digitalization, agri-food, etc.), as defined by the PERTE or program.

3. Usual administrative and financial requirements

Beyond eligibility, companies must meet a series of formal and solvency requirements:

  • Electronic submission of the application within the deadline, through the electronic headquarters set by the call, attaching a technical report, business or investment plan, detailed budget, and responsible declarations.
  • Demonstrate technical and management capacity to execute the project (team, experience, own or subcontracted resources).
  • Sufficient economic-financial solvency: financial instruments (loans or guarantees with Next Generation funds) usually require that financing does not exceed certain multiples of equity and that the company has a reasonable debt level. The PRTR's FEPYME, for example, limits participative loans to the amount of the SME's equity (official Plan Recovery note).
  • Private co-financing in many schemes: the aid covers only a percentage of the eligible cost, so the company must demonstrate how it will provide the rest (own resources, bank debt, investors).
  • In tenders or contracts financed with PRTR, strict compliance with public procurement regulations and traceability of files and award criteria.

4. Obligations of beneficiary companies

Being a beneficiary implies a set of obligations that are reiterated in all examined regulatory bases:

  • Execute the project within the committed deadlines and scope. The MRR is a "results-based" instrument: if milestones and objectives are not met, adjustments or fund returns may occur.
  • Justify the expenditure through invoices, contracts, and supporting documentation, complying with the General Subsidies Law and applicable European regulations. In many programs, payment is made after justification or through advances and interim payments conditioned on such justification.
  • Keep documentation for the years established by national and European regulations, for possible controls, audits, and verifications (including Court of Auditors, European Commission, etc.).
  • Publicize the origin of the funds (EU logo and mention "financed by the European Union–Next Generation EU"), both in communication materials and, where applicable, in works, equipment, websites, etc., according to orders such as TED/765/2024.
  • Communicate other aids obtained for the same project, to avoid double financing and respect aid intensity limits.
  • Partially or fully reimburse the aid if substantial breaches of requirements, execution, or information and control obligations are detected. The Ministry of Finance has approved a specific order on the reimbursement procedure of MRR funds, detailed in the BOE (press summary).

5. How to guide the search for a specific case

In practice, any interested company should:

  • Identify the PERTE or program (state or regional) that fits their project.
  • Locate in the BOE or regional gazette the regulatory bases order and the specific call.
  • Review in detail the sections "Beneficiary requirements", "Obligations", and "Justification".
  • Consider, if necessary, specialized support (consulting, NextGen office of the community, chamber of commerce, etc.) to prepare the application.

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What percentage of the average annual growth of the real Spanish GDP between 2021 and 2025 is attributed to the Next Generation funds according to Funcas and Afi?

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What was the difference between the resources committed by the administrations and the expenditure recorded by companies and households at the end of 2025?

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What proportion of the mobilized Next Generation funds is managed by the General State Administration according to the report?

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