| Dokumendiregister | Riigikogu |
| Viit | 1-2/26-318/1 |
| Registreeritud | 22.05.2026 |
| Sünkroonitud | 23.05.2026 |
| Liik | EL dokument |
| Funktsioon | |
| Sari | |
| Toimik | Ettepanek - SWD(2026) 135, COM(2026) 257 |
| Juurdepääsupiirang | Avalik |
| Adressaat | |
| Saabumis/saatmisviis | |
| Vastutaja | |
| Originaal | Ava uues aknas |
EN EN
EUROPEAN COMMISSION
Brussels, 20.5.2026
COM(2026) 257 final
2026/0131 (NLE)
Proposal for a
COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 13 July 2021 on the approval of the assessment
of the recovery and resilience plan for Spain
{SWD(2026) 135 final}
EN 1 EN
2026/0131 (NLE)
Proposal for a
COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 13 July 2021 on the approval of the assessment
of the recovery and resilience plan for Spain
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2021/241 of the European Parliament and of the Council of
12 February 2021 establishing the Recovery and Resilience Facility1, and in particular Article
20(1) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) Following the submission of the national recovery and resilience plan (‘RRP’) by
Spain on 3 April 2021, the Commission proposed its positive assessment to the
Council. On 13 July 2021, the Council approved the positive assessment by means of
an implementing decision2 (‘the Council Implementing Decision of 13 July 2021’).
The Council Implementing Decision of 13 July 2021 was amended by the Council
Implementing Decisions of 17 October 20233, 14 May 20244, 21 January 20255, 13
May 20256, 12 June 20257, 10 October 20258, and 20 January 20269.
(2) On 10 March 2026, Spain made a reasoned request to the Commission to make a
proposal to amend the Council Implementing Decision of 13 July 2021 in accordance
with Article 21(1) of Regulation (EU) 2021/241 on the grounds that the RRP is
partially no longer achievable because of objective circumstances. On that basis, Spain
has submitted an amended RRP.
Amendments based on Article 21 of Regulation (EU) 2021/241
(3) The amendments to the RRP submitted by Spain because of objective circumstances
concern 62 measures.
1 OJ L 57, 18.2.2021, p. 17, ELI: https://eur-lex.europa.eu/eli/reg/2021/241/oj 2 ST 10150/21 INIT; ST 10150/21 ADD 1 REV 2. 3 ST 13695/23 INIT; ST 13695/23 REV 1 (en); ST 13695/23 ADD 1 REV 1. 4 ST 9303/24 INIT; ST 9303/24 ADD 1. 5 ST 17099/24 INIT; ST 17099/24 ADD 1. 6 ST 8053/25 INIT; ST 8053/25 ADD 1. 7 ST 9583/25 INIT; ST 9583/25 ADD1; ST 9583/25 ADD 1 COR 1; ST 10408/25. 8 ST 13075/25 INIT; ST 13075/25 ADD 1. 9 ST 17031/25 INIT; ST 17031/25ADD1; ST 17031/25 COR1 (es).
EN 2 EN
(4) Spain has explained that one measure has been amended due to lack of demand. This
concerns C13.I3 (Digitalisation and Innovation and subsidy scheme for the
digitalisation of companies). On this basis, Spain has requested that that measure be
amended. The Council Implementing Decision of 13 July 2021 should be amended
accordingly.
(5) Spain has explained that 59 measures have been amended to implement better
alternatives that allow the administrative burden to be reduced and simplify the
Council Implementing Decision, while still achieving the objectives of those
measures. This concerns C1.I1 (Low-emission areas and transformation of urban and
metropolitan transport), C1.I2 (Incentive scheme for the installation of recharging
points, the purchase of electric vehicles and innovation in electro-mobility), C1.I3
(Measures to improve the attractiveness and accessibility of the railway network),
C3.I1 (Plan to enhance efficiency and sustainability in irrigation), C3.I12 (Plan to
improve efficiency and sustainability in irrigation), C10.I1 (Investment in Just
Transition), C11.R1 (Reform for the modernisation and digitalisation of the
administration), C11.I1 (Modernisation of the General State Administration), C11.I3
(Digital transformation and modernisation of the Ministry of Territorial Policy and
Democratic Memory, Ministry of Digital Transformation and Public Service, and the
regional and local administrations, as well as the National Health Service), C11.I4
(Energy transition plan in the General State Administration), C11.I6 (Cybersecurity),
C12.R2 (Waste policy and boosting the circular economy), C12.I2 (Programme to
boost competitiveness and industrial sustainability), C12.I4 (Reinforcing the industry
of the semiconductors value chain), C12.I5 (Subsidy scheme to support the circular
economy), C12.I6 (Subsidy scheme to support strategic projects in the value chain of
electric cars and other industrial sectors (grants)), C12.I7 (Support scheme to strategic
projects in the value chain of electric cars (loans)), C13.R3 (Revision of Securities
Markets and Investment Services Law); C13.I1 (Entrepreneurship), C13.I4 (Support
for Trade), C13.I5 (Internationalisation), C13.I10 (The COVID-19 Business
Recapitalisation Fund (FONREC)), C13.I12 (ENISA Entrepreneurship and SME
Fund), C13.I14 (Equity injection into ICO). C14.I2 (Smart destination platform and
digitalisation of the tourism sector), C14.I3 (Tourism resilience for extra-peninsular
territories), C14.I4 (Special actions in the field of competitiveness), C15.I2
(Enhancing connectivity in centres of reference), C16.R1 (National AI Strategy),
C17.I6 (Health), C17.I9 (Aerospace), C17.I10 (Loan support under PERTE Health and
PERTE Aerospace), C18.R3 (State Agency for Public Health, appointment and
reappointment of Centres, Services and Units of Reference (CSURs), and
reorganisation of care not managed by those Centres), C18.I3 (Increased capacities to
respond to health crises), C18.I4 (Training of health professionals and improving the
treatment of patients with rare diseases), C18.I5 (Plan to rationalise the consumption
of pharmaceuticals and promote sustainability, and expand the portfolio of genomic
services in the National Health System), C18.I6 (National Health Data Space), C19.I1
(Transversal digital skills), C19.I4 (Digital professionals), C20.I1 (Skills
development), C20.I3 (Offer expansion and internationalisation of vocational
training), C21.R2 (New curriculum model to improve the quality of education), C21.I2
(Program for orientation, progress and educational enrichment (“PROA+”), C21.I3
(Support to vulnerable students), C21.I5 (University digital capacities and education),
C22.R5 (Improvement of the system of non-contributory financial benefits of the
General State Administration), C22.I1 (Long-term care and support plan:
deinstitutionalisation, equipment and technology), C22.I3 (Spain Accessible Country
Plan), C22.I4 (Plan Spain protects you from violence against women), C23.I5
EN 3 EN
(Governance and boost of policies to support activation, C23.I6 (Comprehensive plan
to boost the social economy), C23.I7 (Promoting inclusive growth by linking social
inclusion policies to the national minimum income scheme (‘IMV’)), C24.I2
(Boosting culture across the territory), C26.I3 (Promotion of sports), C31.I1
(Investment promoting self-consumption (based on renewable energy and behind-the-
meter storage)), C31.I2 (Scheme to support the production and uptake of renewable
hydrogen), C31.I3 (Subsidy Scheme to support the decarbonisation of the industrial
sector and value chain of renewable energy sources and storage), C31.I6 (Subsidy
scheme for decarbonisation projects (grants), and C32.I1 (Green and sustainable
mobility and infrastructure). On this basis, Spain has requested that those measures be
amended. Furthermore, Spain has requested that the implementation timeline of target
311 be extended. The Council Implementing Decision of 13 July 2021 should be
amended accordingly.
(6) Spain has explained that milestone 280 under C18.I2 (Public health campaigns and
actions) is no longer achievable within the timeline envisaged, because of the need to
follow verification procedures that are lengthier than initially planned but more
conducive to meet the policy objectives of the measure. On this basis, Spain has
requested that the implementation timeline of milestone 280 be extended. The Council
Implementing Decision of 13 July 2021 should be amended accordingly.
(7) Following the decrease in the level of implementation of measure C13.I3
(Digitalisation and Innovation and subsidy scheme for the digitalisation of companies)
in accordance with Article 21 of Regulation (EU) 2021/241, Spain has requested to
use the resources freed up to increase the level of implementation of C13.I14 (Equity
injection into ICO). On this basis, Spain has requested that the level of implementation
of one measure be increased. The Council Implementing Decision of 13 July 2021
should be amended accordingly.
(8) Following the Judgment of 15 May 2025 of the Court of Justice of the European
Union in Joined Cases C-623/23 [Melbán] and C-626/23 [Sergamo]
(ECLI:EU:C:2025:358), the Commission considers that milestone 412 under Reform 4
(Streamlining of maternity add-ons) of Component 30 (Pensions) contains
requirements that are incompatible with Union law. To ensure that the Recovery and
Resilience Facility only supports measures that are compliant with Union law,
milestone 412 should be removed. In order to ensure that the policy objective that
milestone 412 intended to contribute is still addressed in the Council Implementing
Decision, milestone 412a under Reform 6 (Measures to support gender equality in
public office and policy making and enhance labour protections) of Component 22
(Action plan for the care economy, strengthening equality and inclusion policies)
should be added. The Council Implementing Decision of 13 July 2021 should be
amended accordingly.
Distribution of milestones and targets
(9) The distribution of milestones and targets in instalments should be amended to take
into account the amendments to the RRP and the indicative timeline presented by
Spain.
Corrections of clerical errors
(10) Eight clerical errors have been identified in the text of the Council Implementing
Decision of 13 July 2021, affecting seven milestones and targets and one measure
under eight components. The Council Implementing Decision should be amended to
EN 4 EN
correct these clerical errors that do not reflect the content of the RRP submitted to the
Commission on 3 April 2021, as agreed between the Commission and Spain. Those
clerical errors relate to target 427 under C5.I1 (Treatment, sanitation, efficiency,
savings, re-use and infrastructure safety (DSEAR) actions), milestones 93 and 94
under C6.I2 (Trans-European Network for Transport Program, other works), milestone
123 under C8.R3 (Regulatory framework for a more flexible energy system), target
221 under C14.I1 (Transformation of the tourism model towards sustainability),
milestone 276 under C18.R4 (Regulation of hard-to-fill posts or areas, working hours,
on-call duties, retributions, training, work-life balance, retention of talent of healthcare
professionals, teaching or research, and strengthening professional skills), milestone
324 under C22.I2 (Plan for the Modernisation of Social Services - Technological
transformation, innovation, training and strengthening childcare), target 356 under
C24.I2 (Boosting culture across the territory), and the description of the following
measure, C13.I11 (Guarantee Instrument SGR-CERSA). These corrections do not
affect the assessment or the implementation of the RRP.
Commission’s assessment
(11) The Commission has assessed the amended RRP against the assessment criteria laid
down in Article 19(3) of Regulation (EU) 2021/241.
(12) The Commission considers that the amendments put forward by Spain do not affect
the positive assessment of the RRP set out in the Council Implementing Decision of 13
July 2021 regarding the relevance, effectiveness, efficiency and coherence of the RRP
against the assessment criteria laid down in Article 19(3) of Regulation (EU) 2021/241
points (a), (b), (c), (d),(da), (db), (e), (g), (h), (i), (j) and (k).
Contribution to the digital transition
(13) In accordance with Article 19(3), point (f), of, and criterion 2.6 of Annex V to,
Regulation (EU) 2021/241, the amended RRP contains measures that contribute to a
large extent (rating A) to the digital transition or to addressing the challenges resulting
from it. The measures supporting digital objectives account for an amount which
represents 22,7 % of the amended RRP’s total allocation calculated in accordance with
the methodology set out in Annex VII to that Regulation.
(14) The amendments to the contribution to the digital transition relate to the correction of
a clerical error resulting from the inclusion of the REPowerEU chapter in the digital
tagging of the plan in the previous revision, the rectification of the digital tagging of
certain projects under measure C13.I3 (Digitalisation and Innovation and subsidy
scheme for the digitalisation of companies), to ensure that these projects retain their
original classification of a 40% digital contribution, and to the decrease in the level of
implementation of measure C13.I3. Overall, the amendments to Spain’s RRP entail a
net increase in the overall contribution to the digital target of the RRP by 1,2 % to 22,7
% from 21,5%. The limited scope of these amendments does not change the overall
assessment of this criterion.
Financial contribution
(15) The estimated total costs of Spain’s amended RRP is EUR 102 575 266 373. As the
amount of the estimated total cost of the amended RRP is higher than the updated
maximum financial contribution available for Spain, the financial contribution
determined in accordance with Article 4a of Regulation (EU) 2021/1755 of the
EN 5 EN
European Parliament and of the Council10, and with Article 20(4) and Article 21a(6) of
Regulation (EU) 2021/241 that is allocated for Spain’s amended RRP should be equal
to EUR 79 854 183 024. Therefore, the financial contribution made available to Spain
remains unchanged.
Loans
(16) The loan support made available to Spain amounting to EUR 22 705 547 373 remains
unchanged.
(17) The Council Implementing Decision of 13 July 2021 should therefore be amended
accordingly. For the sake of clarity, the Annex to the Council Implementing Decision
of 13 July 2021 should be replaced entirely.
(18) This Decision should be without prejudice to the outcome of any procedures relating
to the award of Union funds under any Union programme other than the Facility or to
procedures relating to distortions of the operation of the internal market that may be
undertaken, in particular under Articles 107 and 108 of the Treaty. It does not override
the requirement for Member States to notify instances of potential State aid to the
Commission under Article 108 of the Treaty,
HAS ADOPTED THIS DECISION:
Article 1
Approval of the assessment of the RRP
The assessment of the amended RRP for Spain on the basis of the criteria provided for in
Article 19(3) of Regulation (EU) 2021/241 is approved.
Article 2
Amendments
The Council Implementing Decision of 13 July 2021 on the approval of the assessment of the
recovery and resilience plan for Spain is amended as follows:
the Annex is replaced by the text set out in the Annex to this Decision.
Article 3
Addressee
This Decision is addressed to the Kingdom of Spain.
Done at Brussels,
For the Council
The President
10 Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021
establishing the Brexit Adjustment Reserve (OJ L 357, 8.10.2021, p. 1,
ELI: http://data.europa.eu/eli/reg/2021/1755/oj).
EN EN
EUROPEAN COMMISSION
Brussels, 20.5.2026
COM(2026) 257 final
ANNEX
ANNEX
to the
Proposal for a COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 13 July 2021 on the approval of the assessment
of the recovery and resilience plan for Spain
{SWD(2026) 135 final}
1
ANNEX
SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY
AND RESILIENCE PLAN
1. Description of Reforms and Investments
A. COMPONENT 01: SUSTAINABLE, SAFE AND CONNECTED MOBILITY
SHOCK PLAN IN URBAN AND METROPOLITAN ENVIRONMENTS
This component of the Spanish recovery and resilience plan addresses challenges concerning air
quality, which mainly affect major metropolitan areas, and have led to more than 20 000 premature
deaths in Spain in 2018. The overarching objective of the reforms and investments in this component
is to transit towards a clean, safe and smart urban mobility. The specific objectives pursued by this
component are the following:•accelerate the implementation of low-emission zones in all
municipalities with more than 50 000 inhabitants and the capitals of the provinces, and the penetration
of electric mobility;
• promote active mobility, as well as other measures to help reduce the use of private cars;
• the digital and sustainable transformation of the public transport sector as a real alternative to
the use of private vehicles;
• improving the quality and reliability of the short-distance railway services to increase its
effective use in metropolitan environments, to the detriment of the private vehicle;
• optimising traffic management and facilitating decision making to promote cleaner mobility.
The component addresses the Country Specific Recommendations on promoting public and private
investment fostering the green and digital transition and sustainable transport (Country Specific
Recommendation 3 2020), promoting investments in innovation and in energy efficiency and rail
freight infrastructure (Country Specific Recommendation 3 2019), as well as on strengthening
cooperation across level of governments (Country Specific Recommendation 4 2019).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the ‘Do no significant harm’ (‘DNSH’) Technical Guidance (2021/C58/01).
2
A.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C1.R1) - Roll-out plan for recharging and boosting electric vehicle infrastructure
The objective of this measure is to strengthen the operational and regulatory framework facilitating
the deployment of recharging infrastructure to boost the use of electric vehicles.
The reform shall consist of the adoption of the following regulatory framework that aims at removing
the barriers currently hampering the diffusion of charging points:
• Royal Decree regulating publicly accessible charging services and ensuring the proper and
reliable functioning of the points installed;
• Royal Decree Law 23/2020 of 23 June 2020, contributing to speed up the processing of
recharging infrastructure by declaring the charging facilities with a power above 250kW to be
of public benefit;
• Order TMA/178/2020, reducing the administrative burden for the approval and deployment
of electricity charging facilities at fuel filling stations;
• Amended Technical Building Code, increasing the minimum amounts of electric vehicle
charging infrastructure in both residential and tertiary car parks, exceeding the minimum
requirements of the Energy Efficiency in Buildings Directive; and
• Amended Low Voltage Electrotechnical Regulation, incorporating obligations for charging
infrastructure in car parks, which are not linked to a building.
The implementation of the reform shall be completed by 30 June 2022.
Reform 2 (C1.R2) - Mobility Law
The objective of this measure is to support sustainable mobility.
This measure consists in the entry into force of the Law on Sustainable Mobility.
Investment 1 (C1.I1) - Low-emission areas and transformation of urban and metropolitan transport
The objective of this investment is to foster sustainable mobility and safety in roads.
This measure consists in the implementation of projects promoting sustainable mobility or safety in
roads, and the completion of activities relating to (a) scrapping of vehicles, (b) purchase of low carbon
energy emission vehicles, (c) purchase of semi-trailers or (d) installation of recharging infrastructure
for electric vehicles.
Investment 2 (C1.I2) – Incentive scheme for the installation of recharging points, the purchase of
electric vehicles and innovation in electro-mobility
The objective of this investment is to incentivise electromobility.
This measure consists in subsidies for implementing innovation projects on electromobility and the
deployment of electric vehicles (BEV, REEV, PHEV or FCEV) and charging infrastructure.
Investment 3 (C1.I3) - Measures to improve the attractiveness and accessibility of the railway network
The objective of this investment is to improve the accessibility of the railway network. This measure
consists in the implementation of infrastructure investments in the railway network.
A.2. Milestones, targets, indicators, and timetable for monitoring and implementation for
non-repayable financial support
3
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
4
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
1 C1.R1 M Order TMA/178/2020 and
Royal Decree-Law 23/2020
Provision in the order
and Royal-Decree
Law indicating their
entry into force
Q4 2020 Entry into force of i) Order TMA/178/2020 to reduce the administrative
burden for installing the electric recharging facilities in fuel service
stations and defining the time required for the infrastructure disposal,
(ii) Royal Decree-Law 23/2020 of June 23, declaring of public utility
the recharging infrastructure with power greater than 250 kW to
accelerate the deployment of this type of facilities.
2 C1.R1 M Amendments to the Technical
Building Code (TBC), the
Low Voltage Electrotechnical
Regulation (LVER) and
approval of a Royal Decree to
regulate public recharging
services
Provision in the Code,
Regulation and Royal
Decree indicating their
entry into force
Q2 2022 Entry into force of: i) amendments to the Technical Building Code (TBC) to provide for a)
the obligation to provide pre-installation for charging points in 100 % of
the new parking spaces in residential buildings and 20 % of new
parking spaces in commercial and other buildings, b) to install one
charging point for every 40 new parking spaces (and one for every 20
parking spaces in General State Administration buildings) and c) the
obligation for previously existing non-residential car-parks of more than
20 parking spaces to adapt to the above requirement (i.e. installation of
one charging point for every 40 parking spaces) by 2023; ii) amendments to the Low Voltage Electrotechnical Regulation
(LVER) to incorporate obligations for charging infrastructure of car-
parks which are not linked to a building and; iii) the Royal Decree to regulate public recharging services, including
the relationship of subjects participating in the provision of the service
(charging point operators, electric mobility service providers) and
establishing their rights and obligations.
3 C1.R2 M Entry into force of a Law on
sustainable mobility
Provision in the law
indicating the entry
into force of the law
Q4 2025 Entry into force of a Law on sustainable mobility
4 C1.I1 T Budget spent in purchases or
awarded by municipalities
aiming at promoting
sustainable mobility
Million
EUR
0 400 Q4 2022 Publication of the award of the project or subsidies in the OJ or in the
Public procurement platform or execution of expenditure associated to
purchases by municipalities that shall contribute to promote sustainable
mobility in municipalities with more than 50 000 inhabitants and
capitals in the province and, under certain conditions, may also be
allocated to municipalities of between 20 000 and 50 000 inhabitants.
Projects shall support for instance: (a) the conversion of public transport
fleets in order to achieve the objectives of the Clean Vehicles Directive
and in compliance with the ‘Do no significant harm’ Technical
Guidance (2021/C58/01); (b) the implementation and management of
low emissions zones (LEZs); (c) the digitalisation of public transport,
its administration management and the improvement of its accessibility;
(d) measures to incentivise and prioritise collective transport and active
mobility.
5
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
Selection criteria shall ensure that out of the total final budget of EUR
1 500 000 000, at least EUR 310 000 000 contribute to the climate
change objectives with a 100 % climate coefficient and at least EUR
1 190 000 000 with a 40 % climate coefficient, in accordance with
Annex VI to the Recovery and Resilience Facility Regulation (EU)
2021/241.
8 C1.I1 T Contracts or other legal
instruments awarded for
improving state roads in urban
areas
Contract
or other
legal
instrument
0 35 Q2 2023 At least 35 contracts or other legal instruments awarded to improve
state roads in urban areas. Projects shall consist of constructing new
cycling lanes, enlarging the pedestrian areas, reducing the parking areas
or improving the safety on crossings.
9
C1.I1 M Projects on sustainable
mobility
Certificates of
acceptance (including
partial), statements of
conformity or
equivalent
Q2 2026 Confirmation by the administration that contracts or other legal
instruments, or corresponding parts thereof, have been performed for a
cumulative number of 587 projects relating to sustainable mobility.
9b C1.I1 M Scrapping of vehicles,
purchase of low carbon
energy emission vehicles or
semi-trailers or installation of
recharging points
Verification by the
administration of the
documentary
justifications that
actions have been
performed or related
payment orders
Q2 2026 Verification by the administration of the documentary justifications that
actions have been performed or related payment orders confirming the
completion of activities, for a total amount of EUR 250 000 000, for
grants relating to (a) scrapping of vehicles, (b) purchase of low carbon
energy emission vehicles, (c) purchase of semi-trailers or (d)
installation of recharging infrastructure for electric vehicles.
10 C1.I1 M Works on safety and
sustainable mobility in roads
Certificates of
acceptance (including
partial), statements of
conformity, certificate
of expropriation,
certificates of entry
into service, or
equivalent.
Q4 2025 Confirmation by the administration that contracts or other legal
instruments (including any amendments), or corresponding parts
thereof, for a total amount of EUR 94.5 million have been performed or
can be put into service concerning works on safety or sustainable
mobility in roads.
11 C1.I2 T Award of innovative projects
promoting electro-mobility
Million
EUR
0 250 Q2 2023 Publication of the award of at least EUR 250 million in calls supporting
innovative projects promoting electro-mobility. The selection criteria
used in the calls for proposals to allocate the aid schemes shall include:
i) the environmental impact reduction, ii) technical-economic viability,
iii) level of technological development and innovation, iv) replicability
and scalability, v) employment generation associated with the project,
6
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
direct and indirect and vi) impact on value chain and synergy with other
sectors, mainly industrial.
419 C1.I2 T Circulation permits issued for
electric vehicles
Number 0 142 800 Q2 2026 Circulation permits issued for 142 800 electric vehicles (BEV, REEV,
PHEV or FCEV).
419b C1.I2 M Charging points installed Final reports Q2 2026 Final reports confirming the installation of 95 200 charging points
submitted by recipient entities or individuals.
13 C1.I2 M Innovative projects promoting
electro-mobility
Final reports Q4 2025 85 final reports confirming the completion of the activities awarded
have been submitted by recipient entities or individuals for grants
related to innovative projects under the support program for innovation
projects on electromobility (MOVES Singulares II).
14 C1.I3 T Short distance rail lines
upgraded
Number
(Km)
0 200 Q2 2023 At least 200 km of short distance rail lines upgraded. Interventions may
include, but are not limited, to any of the following: Platform or track
renewal, or improvement of the electrification or security and
communications/signalling facilities or safety systems, and shall be
implemented along the national territory.
15 C1.I3 T Stations improved with
digitalisation
Number 0 420 Q2 2023 At least 420 stations improved with all or some of the projects
developed by RENFE as SPO operator, listed next: • Digitalization of security systems in stations (such as intelligent video
analytics, cybersecurity and fraud control) • Passenger information systems • Improvement of access control to stations • Ticket vending machines projects • Facilities adaptation
16 C1.I3 T Improved or new short
distance rail lines stations
Number 0 20 Q2 2023 At least 20 short distance rail lines stations improved or newly built
stations by ADIF/ADIF AV. Works may include, but are not limited to,
accessibility works, upgrading buildings or platform, construction of
new stations, and/or new or renovated railway tracks.
17 C1.I3 T Contracts or other legal
instruments awarded for
investments in short distance
rail lines
Contract
or other
legal
instrument
0 288 Q2 2023 At least 288 contracts or other legal instruments awarded along the
national territory related to investments in short distance rail lines.
18 C1.I3 T Rail lines upgraded Number
(km)
200 700 Q2 2026 Confirmation by the administration that contracts or other legal
instruments or the corresponding parts thereof relating to the upgrade of
700kilometres of rail lines having been performed.
(Baseline: Date of fulfilment of target 14)
19 C1.I3 T Stations improved with
digitalisation
Number 420 850 Q2 2026
7
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
Confirmation by the administration that contracts or other legal
instruments or the corresponding parts thereof relating to the
digitalisation of 850 rail stations have been performed. Digitalisation
works shall cover one or more of the following:
• Digitalization of security systems in stations (such as intelligent video
analytics, cybersecurity and fraud control) • Passenger information systems • Improvement of access control to stations • Ticket vending machines projects • Facilities adaptation
(Baseline: Date of fullfilment of target 15)
20 C1.I3 T Improved or new rail lines
stations
Number 20 70 Q2 2026 Confirmation by the administration that contracts or other legal
instruments or the corresponding parts thereof relating to the
construction or improvement of 70 rail line stations having been
performed.
(Baseline: Date of fulfilment of target 16)
8
A.4. Description of the reforms and investments for the loan support
Reform 3 (C1.R3) - Royal Decree regulating minimum criteria of low emission zones
The objective of this reform is the entry into force of Royal Decree 1052/2022, of 27 December
providing the minimum requirements to be met by the Low Emission Zones (LEZs) set up by local
authorities in municipalities with more than 50 000 inhabitants and island territories in line with the
legal requirements established by Article 14.3 of Law 7/2021, of 20 May.
These minimum requirements set out by the Royal Decree shall cover:
- the obligation for the local authorities to determine the specific measures to be implemented to meet
the objectives of the LEZs, which are to improve air quality and mitigate the effects of climate change,
as well as to promote compliance with the objectives regarding noise, sustainable mobility and energy
efficiency in the use of means of transport. These measures shall aim at encouraging modal shift
towards more sustainable modes of transport, prioritising active mobility and public transport.
- The obligation to delimit the LEZs considering the origin and destination of the journeys on which
it has been considered necessary to intervene, by means of modal shift or encouraging the reduction
of journeys.
- The surface area of the LEZs shall be adequate and sufficient for the fulfilment of the established
objectives and proportionate to them. The Royal Decree shall establish the possibility, upon decision
by local authorities, of designing several LEZs in larger cities, as well as in island territories.
- The definition of quantifiable air quality objectives leading to an improvement compared to the
baseline situation without LEZs. The LEZs shall additionally contribute to achieving the guideline
values of the World Health Organisation's air quality directives.
- The LEZs project shall include measurable and quantifiable targets for the reduction of greenhouse
gas emissions in the LEZs by 2030, consistent with the objectives set out in the National Integrated
Plan for Energy and Climate (PNIEC), in particular the objective of reducing the use of private
motorised vehicles compared to other modes of transport.
- Prohibitions or restrictions on access, circulation and parking of vehicles, depending on their
polluting potential.
The Royal Decree shall grant to pre-existing LEZs established before the approval of the Royal
Decree 1052/2022 a transitory period of 18 months to adjust to these minimum requirements.
The implementation of the measure shall be completed by December 2022.
A.5. Milestones, targets, indicators, and timetable for monitoring and implementation
for loan support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT
9
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
L1 C1.R3 M Entry into force of Royal Decree
regulating Low Emission Zones
(LEZs)
Provision in
the Royal-
Decree
indicating its
entry into
force
Q4 2022 Entry into force of Royal Decree 1052/2022, of 27 December, which
regulates Low Emission Zones (LEZs)
10
B. COMPONENT 02: IMPLEMENTATION OF THE SPANISH URBAN AGENDA: URBAN
REHABILITATION AND REGENERATION PLAN
This component of the Spanish recovery and resilience plan shall address the energy rehabilitation of
buildings, their decarbonisation, and the improvement of their quality and comfort. It shall also
address social rental housing, increasing its stock and ensure a fairer and more inclusive recovery. In
addition, the component seeks to address energy poverty by supporting social or affordable rental
housing. Digitalisation activities are also included. This component of the Spanish recovery and
resilience plan supports implementing the National Energy and Climate Plan (NECP) of Spain, which
provides for the renovation of 1 200 000 residential buildings by 2030, and of the heating and cooling
systems of on average 300 000 residential buildings per year. In this context, Spain proposes to:
a) Develop and implement reform measures, including the Spanish Urban Agenda, Spain’s long
term renovation strategy, a Housing Law, a Law to improve the Architectural landscape and
the creation of ‘one-stop-shops’ for building renovations;
b) renovate at least 285 000 unique residential dwellings as part of at least 410 000 renovation
actions, at least 600 hectares of urban areas, an equivalent of at least 40 000 residential
buildings and 690 000 m2 of non-residential buildings, an equivalent of at least 4 300
residential buildings and 230 000 m2 of non-residential buildings in municipalities and urban
areas with fewer than 5 000 inhabitants, and at least 1 230 000 m2 of public buildings by 2026,
achieving on average primary energy savings of more than 30 %, including by renovating and
upgrading heating and cooling systems;
c) construct at least 20 000 new dwellings for social rental purposes or at affordable prices with
primary energy demand of at least 20 % below the requirements of nearly zero-energy
buildings;
d) implement at least 100 pilot projects at local level that support energy efficiency and the
implementation of the Spanish Urban Agenda; and
e) improve access to finance for the construction and renovation of energy efficient social and
affordable housing, and develop capital markets in these areas.
This component of the Spanish recovery and resilience plan contributes to addressing the Country
Specific Recommendation 3 2023 and 4 2022 to increase the availability of energy-efficient social
and affordable housing, including through renovation. It also supports the green transition (Country
Specific Recommendation 1 2023, 1 2022 and 3 2019) and energy efficiency improvements in
particular (Country Specific Recommendation 3 2020). It also improves support to families (Country
Specific Recommendation 2 2019; Country Specific Recommendation 2 2020) and helps front-
loading mature public investment projects and promote private investment to foster the economic
recovery (Country Specific Recommendation 3 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
11
B.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C2.R1) – Implementation of the Spanish Urban Agenda (and associated action plan)
The objective of this measure is the preparation and approval of the Spanish Urban Agenda, which
shall be a strategic and non-regulatory document incorporating sustainability into the field of urban
development policy. It shall also be a working method guiding all public and private stakeholders to
achieve equitable, fair and sustainable development within their particular areas and serve local
administration, cities and villages, regardless of their population size as a tool with a strategic,
integrated and comprehensive perspective, as required by the Urban Agenda for the EU and the New
Leipzig Charter.
The Spanish Urban Agenda shall include a diagnosis of the weaknesses and challenges faced by
Spain’s cities and villages, in order to achieve urban development that is environmentally sustainable,
socially cohesive and economically feasible. It shall include a strategic framework structured around
the following ten strategic challenges: demographic; environmental; economic and social; the current
building stock situation; vulnerability to the adverse effects of climate change; (high) dependence on
tourism; and pollution-related risks.
The Urban Agenda shall also include a specific action plan for the National Administration and
include guidance to support local entities in preparing their own local action plans in accordance with
the methodology proposed by the General State Administration, committing to improving the public
and public-private governance. Investment 6 shall complement this reform by supporting the
preparation of at least 100 local action plans.
As part of the Urban Agenda and the need to meet Directive (EU) 2018/844 on the energy
performance of buildings and on energy efficiency, Spain shall establish a long-term renovation
strategy to support the renovation of the national stock of residential and non-residential buildings.
This shall include both public and private buildings and shall achieve a highly energy efficient and
decarbonised building stock by 2050, facilitating the cost-effective transformation of existing
buildings into nearly zero-energy buildings.
The implementation of the measure shall be completed by 30 June 2020.
Reform 2 (C2.R2) – 2020 update of the Spanish long-term renovation strategy and associated action
plan
The objective of this measure is the implementation of the Long-Term Renovation Strategy
(ERESEE). This shall include actions for preparing, discussing in dedicated Working Groups,
approving and disseminating the strategic document of the Long-Term Renovation Strategy action
plan. The action plan shall be in accordance with the actions included in the ERESEE. In order to
implement the ERESEE, several Working Groups shall be created in order to develop clear
recommendations for the implementation of the action plan for Urban Rehabilitation and
Regeneration. Reports with the recommendations by the Working Groups shall be published.
In Part III of the ERESEE, ‘Implementation’, the ERESEE shall include a set of actions, among which
a set of reforms is outlined as part of a roadmap promoting urban rehabilitation and renewal, and
fostering the green and digital transitions. The roadmap shall be structured around eleven axes and
actions aimed at improving governance, regulations and financing. This roadmap shall be included in
the strategic document as the main step towards implementing the ERESEE. The most relevant
actions include:
- Refurbish public administration buildings (aligned with Component 11 of the Spanish
recovery and resilience plan);
- fund areas identified for improvement, including new taxation favourable to renovation, both
in the residential and tertiary sectors;
- promote and mobilise private finance;
12
- fight energy poverty;
- deploy a new energy model in the building sector, to encourage renewable energy
consumption in buildings;
- activate and aggregate demand for rehabilitation;
- improve supply-side conditions, by boosting the modernisation of the rehabilitation sector
through research, development and innovation, digitalisation, and monitoring, reinforcing
skills and trainings;
- disseminate information to citizens and businesses, and exchange good practices between
administrations; and
- develop statistics and indicators to monitor publicly funded actions so that public policies can
be properly assessed.
This strategic document shall allow the implementation of the ERESEE, within the framework of the
Spanish Urban Agenda, integrating the different administrations (central, regional and local).
The implementation of the measure shall be completed by 30 June 2023.
Reform 3 (C2.R3) – Housing Law
The objective of this measure is to implement, by means of the Housing Law, a first of a kind
regulation in Spain, to address the various public planning, programming and collaboration
instruments already in place to support the right to decent and adequate housing. It shall address the
rehabilitation and improvement of the existing housing stock, both public and private, and
regeneration and renewal of the residential environments in which they are located, to improve the
quality of life. The law addresses the achievement of a sufficient level of housing stock for rental
property, available at affordable prices.
The legislation shall address various planning, programming and collaboration instruments to ensure
fulfilment of the right to decent and adequate housing, including, as one of its priorities, the
rehabilitation and improvement of the existing housing stock, as well as the regeneration and
renovation of the residential environments in which they are located.
In addition, the law shall encourage an increase in the supply of affordable and social housing by
ensuring compliance with the requirements currently laid down for nearly zero-energy buildings
according to the Basic Energy Saving Document (DB-HE) of the Technical Building Code (CTE) and
shall avoid measures that could hinder housing supply in the medium term.
This implementation of the reform shall be completed by 30 September 2022.
Reform 4 (C2.R4) – Law on the Quality of Architecture and Building Environment and New National
Architecture Strategy
The objective of this law is to declare the quality of architecture and buildings as a public good, to
improve the quality of life, promote architecture’s social roots, promote the sustainable development
of urban areas and hubs, contribute to economic and social development, and protect and safeguard
the cultural and natural heritage.
To this end, the Law shall address various initiatives and actions closely linked to the rehabilitation
and regeneration programmes in this component of the Spanish recovery and resilience plan. In
particular, the law shall regulate: (i) inter-administrative cooperation measures in the field of
procurement of architectural, engineering and urban planning projects and works; (ii) tools to
disseminate good practice and support, training and public-private partnerships; and (iii) the
promotion of rehabilitation from a comprehensive perspective, such as the one described above.
This implementation of the reform shall be completed by 30 September 2022.
13
Reform 5 (C2.R5) – Renovation offices (‘one-stop-shop’)
The objective of this measure is to encourage and extend the local renovation offices set up in some
municipalities to accompany households and communities of owners in the highly complex tasks of
rehabilitating a residential building.
To this end, this measure shall further encourage and extend this approach by establishing a process
to ensure an effective collaboration and cooperation between central, regional and/or local
governments. This includes reinforcing coordination of all public support (at central, regional or local
levels). All levels of government shall be involved in these one-stop shops to maximise the
effectiveness of renovation actions.
The implementation of the reform shall be completed by 30 September 2021.
Reform 6 (C2.R6) – Improved funding for renovation actions
The objective of this measure is to addresses one of the main impediments to the launching of the
renovation activity, namely access to finance on favourable terms. To have a renovation loan approved
it is, at times, necessary to grant an individual personal loan to every individual owner within a
building. This has represented an obstacle for the deep and integrated renovation of buildings.
To address this issue, the measure:
- Establishes a new Instituto de Crédito Oficial (ICO) guarantee line to partially cover the risk
of loans granted by private financial institutions to renovate residential buildings;
- promotes the adoption of specific regulatory provisions, including the reform of the
Horizontal Property Law, to improve access to finance for communities of owners; and
- encourages the deployment of green finance by financial institutions.
The implementation of the reform shall be completed by 30 September 2022.
Investment 1 (C2.I1) – Rehabilitation programme for economic and social recovery in residential
environments
The objective of this measure is to support energy renovations in dwellings and residential buildings.
The measure consists in reducing non-renewable primary energy consumption in dwellings or
residential buildings, and in the submission of tax declarations including deductions related to energy
renovations.
Investment 2 (C2.I2) – Programme to support the construction of social rental housing in energy-
efficient buildings
The objective of this measure is to support energy-efficient social rental dwellings. The measure
consists in providing dwellings under the Programme to support the construction of social rental
housing in energy-efficient buildings (Programa de ayuda a la construcción de viviendas en alquiler
social en edificios energéticamente eficientes). Each construction of a dwelling under this measure
may also receive complementary support from the ICO Loan Facility for the Promotion of Social
Housing (C2.I7) to the extent that it does not cover the same costs.
Investment 3 (C2.I3) – Energy Rehabilitation of Buildings Programme
The objective of this measure is to support energy renovations in buildings. The measure consists in
reducing non-renewable primary energy consumption in dwellings, residential buildings, or non-
residential buildings or parts thereof.
Investment 4 (C2.I4) – Regeneration programme and demographic challenge
The objective of this measure is to support energy renovations and projects in municipalities eligible
under the PREE 5000 and DUS 5000 programmes. The measure consists in reducing non-renewable
primary energy consumption in dwellings, residential buildings, or non-residential buildings or parts
thereof, and in activities relating to the DUS 5000 programme.
14
Investment 5 (C2.I5) – Public Buildings Rehabilitation Programme
The objective of this measure is to support energy renovations in public buildings. The measure
consists in renovating public buildings.
Investment 6 (C2.I6) – Support programme for the development of pilot projects for local action plans
of the Spanish Urban Agenda
The objective of this measure is to support local authorities in implementing the ten strategic
objectives of the Spanish Urban Agenda through approving at least 100 local action plans. The ten
strategic objectives of the Spanish Urban Agenda are: (i) planning land use and using it more
rationally, preserving and protecting it; (ii) avoiding urban sprawl and revitalising existing cities; (iii)
preventing and reducing the impacts of climate change and resilience; (iv) using resources sustainably
and promoting the circular economy; (v) promoting proximity and sustainable mobility; (vi)
encouraging social cohesion and striving for equality; (vii) promoting and encouraging the urban
economy; (viii) ensuring access to housing; (ix) leading and promoting digital innovation; and (x)
improving instruments of participation and governance.
The measure shall (i) serve as a role model and guide for other local authorities in developing their
own action plans; (ii) implement the Spanish Urban Agenda with action plans at local level; and (iii)
implement concrete projects as part of the local action plans to highlight the potential of the Spanish
Urban Agenda. The support is awarded through competitive tendering, and comprise in particular
crosscutting and integrated projects with a strategic vision and through a governance model that
ensures the widest participation.
The investments under this measure shall be completed by 31 December 2022.
B.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
15
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
21 C2.R1 M Entry into force of
the Spanish Urban
Agenda and the
Long-Term
Renovation Strategy
for Energy
Rehabilitation in the
Building Sector in
Spain
Publication in the
Official Journal
Q2 2020 Entry into force of the Spanish Urban Agenda as a national urban policy that shall
ensure an integrated and comprehensive strategic planning of towns and cities, and
the 2020 update of the Long-Term Renovation Strategy (LTRS) for Energy
Rehabilitation in the Building Sector in Spain (ERESEE). The purpose of the
ERESEE strategy is to make a diagnosis of the building stock in Spain and to remove
obstacles and generate new approaches to scale up building renovation, to foster
investment in the sector, to increase energy saving and to reduce carbon emissions in
line with climate goals. The publication in the relevant official website is considered
as a qualitative indicator of the entry into force.
21bis C2.R2 M Publication of
recommendations of
Working Groups to
implement the Long-
Term Renovation
Strategy in Spain
Publication of the
recommendations
of the Working
Groups
Q2 2023 Publication of detailed recommendations of Working Groups to implement the 2020
update of the Long-Term Renovation Strategy (LTRS) for Energy Rehabilitation in
the Building Sector in Spain (ERESEE). The purpose of the ERESEE strategy is to
make a diagnosis of the building stock in Spain and to remove obstacles and generate
new approaches to scale up building renovations, to foster investments in the sector,
to increase energy saving and to reduce carbon emissions in line with climate goals.
In order to implement the ERESEE, several Working Groups shall be created in order
to develop clear recommendations for the implementation of the action plan for
Urban Rehabilitation and Regeneration. The detailed recommendations shall include
a roadmap and methodological guides for every measure to be taken and addressed to
every agent involved (public administration, stakeholders, etc.). Methodological
guides shall mean tasks.
22 C2.R3 M Entry into force of
the Housing Law,
including actions
supporting the
increase of housing
supply in
compliance with
nearly zero-energy
buildings
Provision in the
Housing Law on
the entry into force
Q3 2022 The Housing Law shall address various planning, programming and collaboration
instruments to ensure proper fulfilment of the right to decent and adequate housing,
including, as one of the priorities, the rehabilitation and improvement of the existing
housing stock, as well as the regeneration and renovation of the residential
environments in which they are located. The law shall encourage an increase in the
supply of affordable and social housing by ensuring compliance with the
requirements currently laid down for nearly zero-energy buildings according to the
Basic Energy Saving Document (DB-HE) of the Technical Building Code (CTE).
23 C2.R4 M Entry into force of
the Law on Quality
of Architecture and
the Building
Environment
Provision in the
Law on Quality of
Architecture and
the Building
Environment on
the entry into force
Q3 2022 Adoption of the Law on Quality of Architecture and the Building Environment
including an integrated approach to rehabilitation which shall boost the growth of the
nearly zero-energy building stock, not only among new buildings but also between
existing buildings. The law shall lay down the principle of quality in architecture and
built environment, establishing environmental sustainability and the contribution to
the achievement of energy efficiency targets as one of the key assessment criteria, and
guiding the necessary rehabilitation of the housing stock towards an integrated
approach to rehabilitation.
24 C2.R5 M Entry into force of
the Royal Decree on
Provision in the
Royal Decree on
Renovation Offices
Q3 2021 Adoption of Royal Decree setting out the scope of Renovation Offices (‘one-stop
shops’) and their financing. The Sectoral Housing Conference shall be held and the
16
Renovation Offices
(‘one-stop shops’)
on the entry into
force
public information phase and other legal procedures shall be completed before
finalisation of the Royal Decree.
25 C2.R6 M Entry into force of
the amendments to
the Horizontal
Property Law to
facilitate funding for
rehabilitation
Provision in the
Horizontal
Property Law on
the entry into force
Q3 2022 Amendments to Law 49/1960 (Horizontal Property Law), of 21 July, on co-
ownership in order to promote the implementation of renovation and improvements
in buildings by communities of owners, and access to finance. The objective of the
amendment is to facilitate decision-making by the communities of owners to
undertake building renovation works that contribute to the improvement of energy
efficiency and to facilitate access to bank financing.
26 C2.I1 M Entry into force of
the Royal Decree on
the regulatory
framework for the
implementation of
the renewal
programme; and
Royal Decree-Law
regulating personal
income tax
incentives to support
the programme
Provision in the
Royal Decree and
Royal Decree-
Laws on the entry
into force
Q3 2021 Adoption of a Royal Decree, defining the regulatory framework for the
implementation of the renewal programme; and a Royal Decree-Law regulating
personal income tax incentives to support the programme. The Royal Decree defining
the regulatory framework shall lay down the technical requirements to ensure
compliance with the 30 % average reduction in non-renewable primary energy
consumption. The Sectoral Conference on Housing shall be held and the public
information phase and other legal procedures shall be completed before finalisation
of the Royal Decree. The following actions shall be supported:
a) A programme to support energy renovations at neighbourhood level. The
programme shall renovate at least 600 hectares of urban areas, achieving on average a
primary energy demand reduction of at least 30 % verified by energy performance
certificates. The actions include improving energy efficiency, deploying infrastructure
for electric mobility, improving the accessibility of buildings and removing hazardous
substances. A maximum of 15 % of the measure shall be dedicated to improvements
at the level of neighbourhoods, such as improvements of outdoor lighting, cycling
paths, green infrastructure and drainage systems, taking into account the socio-
economic characteristic of the neighbourhood.
b) A programme to support energy renovations of residential buildings. The level of
support shall be higher for those actions for which the reduction of primary energy
demand is higher and for low-income households. The actions include improving
energy efficiency, deploying infrastructure for electric mobility, improving the
accessibility of buildings and removing hazardous substances.
c) A set of activities shall address the incentives for energy renovations. This
comprises, among others, (i) the possibility to deduct renovations from the personal
income tax if at least a 30 % primary energy demand reduction is achieved, and (ii)
the improvement of the funding framework by encouraging public-private
partnerships.
A Royal Decree shall lay down the technical requirements to ensure compliance with
the 30 % average reduction in primary energy demand. Amendments to the personal
income tax shall be approved by Royal Decree-Law and, their objective shall be to
define the tax incentives for the building renewal actions to achieve an improvement
in energy efficiency.
29 C2.I1 T Reduction of non-
renewable primary
energy consumption
in dwellings or
residential buildings
Number 0 32 390 Q2 2026 Provision of a total of 32 390 energy performance certificates for dwellings or
residential buildings, showing on average a 30% reduction of non-renewable primary
energy consumption, weighted by habitable surface area as indicated in the energy
performance certificate.
17
29bis C2.I1 T Tax deductions
declared for energy
renovations
Million
EUR
0 700 Q2 2026 Tax declarations for a total amount of deductions of EUR 700 000 000 related to
energy renovations shall be submitted.
30 C2.I2 M Entry into force of
the Royal Decree on
the definition of the
regulatory
framework for the
implementation of
the programme on
energy efficient
social rental
dwellings compliant
with energy efficient
criteria
Provision in the
Royal Decree on
the entry into force
Q3 2021 Adoption of the Royal Decree defining the regulatory framework for the
implementation of the Programme on energy efficient social rental dwellings
compliant with energy efficient criteria. The Royal Decree shall set out the technical
requirements to ensure in the construction of buildings the objective of achieving a
primary energy demand at least 20 % lower than the nearly zero-energy buildings
requirement according to national guidelines. To this end, a requirement shall be to
limit the value of non-renewable primary energy consumption to 80 % of the limit set
in section HE 0 of the Basic Energy Saving Document (DB-HE) of the Technical
Building Code (CTE). The Sectoral Conference on Housing shall be held and the
public information phase and other legal procedures shall be completed before
finalisation of the Royal Decree.
31 C2.I2 T Provision of
dwellings
Number 0 17 365 Q2 2026 Provision of a total of 17 365 dwellings under the Programme to support the
construction of social rental housing in energy-efficient buildings (Programa de
ayuda a la construcción de viviendas en alquiler social en edificios energéticamente
eficientes).
33 C2.I3 T Reduction of non-
renewable primary
energy consumption
in dwellings,
residential buildings,
or non-residential
buildings or parts
thereof
Number 0 2 918 Q2 2026 Provision of a total of 2 918 energy performance certificates for dwellings, residential
buildings, or non-residential buildings or parts thereof, showing on average a 30%
reduction of non-renewable primary energy consumption.
34 C2.I4 T Reduction of non-
renewable primary
energy consumption
in dwellings,
residential buildings,
or non-residential
buildings or parts
thereof, located in
municipalities
eligible under the
PREE 5 000
programme
Number 0 1 377 Q2 2026 Provision of a total of 1 377 energy performance certificates for dwellings, residential
buildings, or non-residential buildings or parts thereof, located in municipalities
eligible under the PREE 5000 programme, showing on average a 30% reduction of
non-renewable primary energy consumption.
35 C2.I4 T Final reports for
grants relating to the
DUS 5 000
programme
Number 0 854 Q2 2026 854 final reports confirming the completion of the activities awarded shall be
submitted by recipient entities or individuals for grants relating to the DUS 5000
programme.
18
37 C2.I5 M Renovation of public
buildings
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been performed
Q2 2026 Confirmation by the administration that contracts relating to the renovation of
1 230 000 m2 of public buildings have been performed.
38 C2.I6 T Actions plans under
the Spanish Urban
Agenda
Number 0 100 Q4 2022 At least 100 municipalities shall have their Local Action Plan (City Strategy)
approved, and equipped with the criteria set out in the Spanish Urban Agenda,
comprising an assessment and lines of actions in accordance with its ten strategic
objectives.
19
B.3. Description of the reforms and investments for the loan
Reform 7 (C2.R7) – Accessibility of housing
The objective of this measure is to enhance the accessibility and affordability of housing. The measure
consists in the entry into force of a legal act to update the Statute of the Entidad Pública Empresarial
de Suelo (SEPES), and in the publication of the Guide to recommendations and best practices for
urban planning licences in the residential sector (Guía de recomendaciones y buenas prácticas en
materia de licencias urbanísticas en el ámbito residencial).
Investment 7 (C2.I7) – ICO Loan Facility for the Promotion of Social Housing
This measure shall consist of a public investment in a Facility, the ICO Loan Facility for the
Promotion of Social Housing, in order to incentivise private investment and improve access to finance
for the construction and renovation of energy efficient social and affordable housing, and to develop
capital markets in these areas. The Facility shall operate by providing loans directly or through
intermediaries to the private sector, as well as to public sector entities engaged in similar activities.
On the basis of the RRF investment, the Facility aims at initially providing at least EUR 750 000 000
of financing. Each final beneficiary under this measure may also receive complementary grant
support under the Programme for the construction of social rented housing in energy-efficient
buildings (C2.I2) to the extent that it does not cover the same costs.
The Facility shall be managed by Instituto de Crédito Official (ICO) as the implementing partner. The
Facility shall include the following product lines:
• Direct loans for the construction of energy-efficient buildings. The buildings shall achieve at
least a 20% lower primary energy consumption than the nearly zero-energy building energy
requirements in the national guidelines.
• Direct loans for the renovation of existing buildings. The renovation shall result in a reduction
of at least 30% in non-renewable energy primary consumption.
• Mediation line: the mediation line shall consist of loans made by ICO to commercial banks,
which shall in turn award loans to final beneficiaries for the construction of energy-efficient
buildings or the renovation of existing buildings.
The constructed and/or renovated buildings shall be required to be used for social or affordable rent,
or transferred in use for social and affordable rent for a minimum period of 50 years. The criteria used
to determine social and affordable rent shall be that established under Programme 6 of Royal Decree
853/2021.
In order to implement the investment into the Facility, Spain and ICO shall sign an Implementing
Agreement that shall include the following content:
1. Description of the decision-making process of the Facility: the final investment decision of the
Facility shall be taken by an investment committee or other relevant equivalent governing body and
approved by a majority of votes from members who are independent from the Spanish Government.
For intermediated investments, the final investment decision shall be taken by the intermediaries.
2. Key requirements of the associated investment policy, which shall include:
a. The description of the financial products and eligible final beneficiaries in line with the
description of the measure.
b. The requirement that all investments supported are economically viable.
c. A prohibition to refinance any outstanding loan.
d. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set out
in the DNSH Technical Guidance (2021/C58/01), in particular:
20
i. In the case of loans: the investment policy shall exclude the following list of activities
and assets from eligibility: (i) activities and assets related to fossil fuels, including
downstream use1, (ii) activities and assets under the EU Emission Trading System
(ETS) achieving projected greenhouse gas emissions that are not lower than the
relevant benchmarks2, (iii) activities and assets related to waste landfills, incinerators3
and mechanical biological treatment plants4.
ii. The investment policy shall require compliance with the relevant EU and national
environmental legislation of the final beneficiaries of the Facility.
e. The requirement that final beneficiaries of the Facility shall not receive support from any
Union instruments to cover the same cost.
3. The amount covered by the Implementing Agreement, the fee structure for the Implementing
Partner and the requirement to reinvest any reflows according to the investment policy of the Facility
unless they are used to service loan repayments of the Recovery and Resilience Facility.
4. Monitoring, audit and control requirements, including:
- The description of the implementing partner’s monitoring system to report on the investment
mobilised.
- The description of the implementing partner’s procedures that will ensure the prevention,
detection and correction of fraud, corruption and conflicts of interests.
- The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the Implementing Agreement and the Recovery and Resilience
Facility before committing to finance an operation.
- The obligation of carrying out risk-based ex-post audits in accordance with an audit plan of
ICO. These audits shall verify i) that the control systems are effective, including the
detection of fraud, corruption and conflict of interests; ii) compliance with the DNSH
principle, the State Aid rules, the climate target requirements; and iii) that the requirement
for the intermediary to control whether the same cost is covered by another Union
instrument is respected. The audits shall also verify the legality of the transactions and that
the conditions of the applicable Implementing and Funding Agreements are being respected.
1 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 2 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 3 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level 4 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing resource efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
21
5. Requirements for climate investments carried out by the implementing partner: at least EUR
397 500 000 of the RRF investment into the Facility shall contribute to the climate objectives in
accordance with Annex VI to the RRF Regulation5.
6. Requirements for selecting financial intermediaries: ICO shall select financial intermediaries in an
open, transparent, and non-discriminatory manner. Controls for the absence of conflict of interests on
financial intermediaries shall take place and be conducted ex-ante through IT system such as Minerva
for all financial actors involved.
7. Requirement to sign Funding Agreements: ICO shall sign Funding Agreements with the financial
intermediaries in line with key requirements that shall be provided as an Annex of the Implementing
Agreement. The key requirements of the Funding Agreement shall include all the requirements under
which the Fund operates, including:
- The obligation of the financial intermediary to take its decisions in compliance mutatis
mutandis with the decision making and investment policy requirements specified above,
including related to respect of the DNSH principle.
- The description of the monitoring and audit and control framework that the financial
intermediary shall put in place, which mutatis mutandis shall be subject to all the
monitoring, audit and control requirements specified above.
B.4. Milestones, targets, indicators, and timetable for monitoring and implementation
for the loan support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action.
5 Final beneficiaries from loans, participatory loans, project bonds, guarantees or equivalent instruments associated to
specific projects shall be required to provide a justification of the selected intervention field for each project supported,
together with a description of the project. The implementing partner shall also be required to provide to the Member State
a semi-annual report on the implementation of each project/activity.
22
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
L2a C2.R7 M Entry into force of a
legal act to update
the Statute of the
Entidad Pública
Empresarial de
Suelo (SEPES)
Entry into force
of a legal act
Q4 2025 A legal act shall have entered into force to update the Statute of the Entidad Pública Empresarial
de Suelo (SEPES).
L3 C2.R7 M Publication of the
Guide to
recommendations
and best practices
for urban planning
licences in the
residential sector
(Guía de
recomendaciones y
buenas prácticas en
materia de licencias
urbanísticas en el
ámbito residencial)
Publication
online
Q4 2025 Publication of the Guide to recommendations and best practices for urban planning licences in
the residential sector (Guía de recomendaciones y buenas prácticas en materia de licencias
urbanísticas en el ámbito residencial).
L4 C2.I7 M Implementing
Agreement
Entry into force
of the
Implementing
Agreement
Q4 2023 Entry into force of the Implementing Agreement.
L6 C2.I7 M ICO Loan Facility
for the Promotion
of Social Housing:
Legal agreements
signed with final
beneficiaries and
completion of the
investment
Legal financing
agreements
signed and
certificate of
transfer
Q2 2026 ICO, and intermediaries selected by ICO, shall have entered into Legal financing agreements
with final beneficiaries, for an amount necessary to use 100% of the RRF investment into the
Facility (taking into account management fees). At least 53% of this financing shall contribute
to climate objectives using the methodology in Annex VI of the RRF Regulation.
Spain shall transfer EUR 750 000 000 to the ICO Facility.
23
C. COMPONENT 03: ENVIRONMENTAL AND DIGITAL TRANSFORMATION OF THE
AGRI-FOOD AND FISHERIES SYSTEM
This component of the Spanish recovery and resilience plan shall improve the sustainability,
competitiveness and resilience of the agri-food and fisheries sector economically, environmentally
and socially. To meet this objective, the investments and reforms included in this component of the
Spanish recovery and resilience plan focus onthe following elements:
a) Improving the efficiency and sustainability of irrigation;
b) boosting the sustainability and competitiveness of agriculture and livestock farming;
c) enacting a strategy to promote the digitalisation in the agri-food and rural sectors as a whole; and
d) boosting the sustainability, research, innovation and digitalisation of the fisheries sector.
The component addresses the Country Specific Recommendations on the promotion of investments
in innovation and in energy efficiency (Country Specific Recommendation 3 2019), improving access
to digital learning (Country Specific Recommendation 2 2020), and on promoting public and private
investment and fostering the green transition (Country Specific Recommendation 3 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
C.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C3.R1) – Amendment of the rules governing trade relations in the food chain, including
amending Law 12/2013 of 2 August 2007 on measures to improve the functioning of the food chain
The objective of this measure is to improve the functioning of the food chain by amending the national
legislation governing trade relations in the food chain (Law 12/2013), including but going beyond the
transposition of Directive (EU) 2019/633. The measure shall at least cover:
a) Extending the scope of the law by including (i) trade relations to both Member States and third
countries whenever an operator is located in Spain, and (ii) raw materials and other products
covered by Annex I to the Treaty on the Functioning of the European Union;
b) extending the minimum content of food contracts by including (i) contractual penalties, (ii)
exceptions for reasons of force majeure, and (iii) a reference to the request for mediation by
involved parties to address cases of non-agreement;
c) expanding the list of unfair commercial practices such as the unilateral amendment of contracts
in terms of volume or the return of unsold products; and
d) recognising the Food Information and Control Agency as the body responsible for establishing
and developing the control system necessary to check compliance with the law at national level,
and as a contact point for cooperation between enforcement authorities, as well as with the
European Commission and the Autonomous Communities in their respective territorial areas.
The measure is complementary to (i) the Royal Decree-Law 5/2020 of 25 February 2020, which
adopted urgent measures regarding agriculture and food, and (ii) Law 8/2020 for the modification of
Law 12/2013, on urgent measures to improve the functioning of the food chain.
The implementation of the measure shall be completed by 31 December 2021.
Reform 2 (C3.R2) – Development and review of the regulatory framework for the environmental
sustainability of livestock farming
This measure shall improve the environmental sustainability of livestock farming by developing and
revising the legislative framework as follows:
24
a) Developing a general register of Best Available Techniques (BATs) to facilitate calculations of
polluting and greenhouse gas (GHG) emissions in pig and poultry farms, as well as the covering
of other environmental data. It shall provide a better assessment of livestock farmers’ compliance
with GHG and pollutant emission commitments.
b) Gradually revising the planning legislation in the livestock sectors, which lays down
requirements on location, distance, size, health conditions, biosecurity and the environmental and
animal welfare infrastructure on farms in sectors that already have it (pig farming), as well as
establishing a new regulatory framework in sectors (poultry farming), which had not yet been
regulated. It shall establish individual sectoral emission reduction commitments, laying down
requirements according to their contribution to the generation of the pollutants, in application of
the principle of proportionality.
The measure includes both legislative provisions, to be published by the end of 2022. It also
anticipates that the implementation of the general register of BATs shall be operational for pig and
poultry farms by 31 December 2023. The application of the revised planning legislation shall be
carried out progressively within approximately two years of its publication.
Additionally, this measure aims at:
a) Improving the biosecurity of livestock transport in relation to transmissible animal diseases. The
new regulation shall incorporate digitalization and new technologies into vehicles used as a
means of transporting and cleaning and disinfection centers.
b) Regulating the use of antibiotics in species of livestock interest, using a method to calculate the
regular and quarterly consumption of antibiotics per livestock holding and the national reference
indicator. The regulation shall describe the measures to be taken on the basis of the results. The
legislation shall have a transition period of one year for those livestock holdings which do not
have an obligation to have an integrated management system in their sectoral legislation.
The implementation of the measure shall be completed by 30 June 2023.
Reform 3 (C3.R3) – Legislative framework on sustainable nutrition in agricultural soils, and
legislation on pollution of agricultural origin
The objective of this measure is to regulate agricultural fertilisation to address the different sources
of nutrient input to agricultural soils in a consistent manner. In addition, it shall provide technical
advice to farmers to support them complying with legal requirements and rationalising fertilisation.
This shall: (i) address the adverse effects of climate change; (ii) reduce water pollution by nitrates
and phosphates of agricultural origin; and (iii) improve air quality.
The proposed legislative framework is connected to another legal instrument: the draft Royal Decree
on the protection of waters against diffuse pollution caused by nitrates from agricultural sources
(which shall replace Royal Decree 261/1996 of 16 February). It also links to the drawing up of an
action plan to prevent, correct and reduce diffuse pollution caused by nitrates, especially from
agricultural sources. This measure shall introduce a Royal Decree, transposing Directive 91/676/EEC
of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from
agricultural sources, setting more ambitious objectives than the Nitrate Directive and increase
convergence with water planning objectives under the Water Framework Directive.
The implementation of the measure shall be completed by 31 March 2023.
Reform 4 (C3.R4) – Boosting the governance and sustainable management of Spanish irrigation
The objective of this measure is to establish a governance mechanism at national level to allow all
sectors and levels of public authorities concerned to cooperate on irrigation. This includes
environmental sustainability, implementation criteria and aspects related to the applicable legislation.
The measure shall set up an observatory on the sustainability of irrigation in Spain to provide data on
the economic, social and environmental impacts of irrigation on the territory.
25
The implementation of the reform shall be completed by 31 December 2022.
Reform 5 (C3.R5) – Implementation of the Action Plan II of the Strategy for Digitising the Agri-Food
and Rural Areas
This measure seeks to continue the implementation of the Spanish Strategy for the Digitalisation of
the Agri-food and Rural Areas, adopted by the Spanish government in March 2019. The measure shall
set out a second action plan that responds to the strategy’s three basic objectives: (i) reducing the
digital divide; (ii) promoting the use of data; and (iii) boosting business development and new
business models.
The measure shall continue supporting the adoption and incorporation of digital processes and skills
in economic activity linked to rural areas and their social fabric. The measure shall design, elaborate
and implement the second action plan of the Digitalisation Strategy of the Agri-food Sector and the
Rural Areas.
The implementation of the measure shall be completed by 31 December 2023.
Reform 6 (C3.R6) – Revision of the national regulatory framework for the regulation of sustainable
fisheries
The objective of this measure is to: (i) encourage integration of economic and social sustainability
into fisheries management; (ii) provide greater legal certainty for all actors in the fisheries sector; and
(iii) provide greater transparency, modernisation and digitalisation in fisheries management. The
measure shall take into account the objectives of EU policies and challenges, including the reform of
the Common Fisheries Policy, the Strategy Biodiversity 2030, Marine Strategies, and the Sustainable
Development Goals.
Investment 1 (C3.I1) – Plan to enhance efficiency and sustainability in irrigation
The objective of this measure is to enhance the efficiency and sustainability of irrigation through a
set of selected actions.
It consists in the modernisation of irrigation systems.
Investment 2 (C3.I2) – Plan to boost the sustainability and competitiveness of agriculture and
livestock farming (I): Modernising animal and plant health laboratories
The objective of this measure is to enhance food security in the agricultural and livestock sector, as
well as to enhance plant health.
The measure consists in the construction of two biosafety facilities and the accreditation of a National
Plant Health laboratory.
Investment 3 (C3.I3) – Plan to boost the sustainability and competitiveness of agriculture and
livestock farming (II): Reinforce capacity building and biosecurity systems in nurseries, cleaning and
disinfection centres
The objective of this measure is to reinforce the prevention of and protection against animal diseases
and plant pests.
The measure consists in the construction, renovation or refurbishment of infrastructure or the
acquisition of equipment or disinfection vehicles in cleaning and disinfecting centres and centres
producing plant reproduction material.
Investment 4 (C3.I4) – Plan to boost the sustainability and competitiveness of agriculture and
livestock farming (III): Investments in precision agriculture, energy efficiency or circular economy
in the agriculture and livestock sector
The objective of this measure is to boost the sustainability and competitiveness of the agriculture and
livestock sector.
26
The measure consists in projects for precision agriculture, energy efficiency, the circular economy or
the use of renewable energy.
Investment 5 (C3.I5) – Strategy for the Digitisation of the Agri-Food and Forestry Sector and the
Rural Environment: development of actions to support the digitalisation and entrepreneurship of the
agri-food and forestry sector and the rural environment
This measure shall set out actions in the Strategy for the Digitalisation of the Agri-food, Forestry and
Rural Sectors, adopted by the Spanish government in March 2019, and in its second action plan 2021-
2023. The actions shall include:
a) A specific financial support line for SMEs in the agri-food sector to incentivise innovative and
digital business projects, to be implemented through the provision of participative loans;
b) a digital innovation hub for businesses in the agri-food sector, to be implemented through an in-
house contract and public procurement by competitive tendering;
c) an observatory on digitalisation in the agri-food sector via a partnership agreement between the
MAPA and the collaborating body; and
d) a platform of Agricultural Knowledge and Information System (AKIS) advisors to function as a
tool to foster the transfer of knowledge and information between AKIS actors, to be implemented
through two in-house contracts.
As part of the measure, at least 60 agri-food SMEs shall implement innovative and digital business
projects that shall be compliant with the ‘Do no significant harm’ Technical Guidance (2021/C58/01)
and financed through participative loans by the end of 2023.
In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01), the legal agreement between the Ministry of Agriculture, Fisheries and Food, and the
Empresa Nacional de Innovación (ENISA) and the subsequent investment policy of the financial
instrument shall:
i. require the application of the Commission’s technical guidance on sustainability proofing for
the InvestEU Fund; and
ii. exclude the following list of activities and assets from eligibility: (i) activities and assets
related to fossil fuels, including downstream use6; (ii) activities and assets under the EU
Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not
lower than the relevant benchmarks7; (iii) activities and assets related to waste landfills,
incinerators8 and mechanical biological treatment plants9; and (iv) activities and assets where
the long-term disposal of waste may cause harm to the environment;
6 Except projects under this measure in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01). 7 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 8 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 9 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
27
iii. require the verification of legal compliance with the relevant EU and national environmental
legislation of the projects by ENISA for all transactions, including those exempted from
sustainability proofing.
No activities related to carbon capture and storage shall be supported.
The implementation of the investment shall be completed by 30 June 2023.
Investment 6 (C3.I6) – Plan to promote sustainability, research, innovation and digitalisation in the
fisheries sector (I): Modernisation of the network of marine reserves of fisheries interest
The objective of this measure is to modernise the network of marine reserves of fisheries interest by
means of the following actions:
a) The acquisition of two special-purpose support vessels to ensure control and surveillance of the
activities carried out in the reserves;
b) the implementation of information and communication technology to enable control and
monitoring of the reserves, by acquiring , at least, drones with sufficient power to allow control
and monitoring activities and optimise the existing means;
c) the extension of the network of reserves by the creation of a new marine reserve; and
d) the updating of an existing marine reserve, Isla de Alborán, and its surroundings in order to
facilitate access, improve its energy efficiency as well as to equip it with adequate facilities (i.e.
a radar radio link to the Peninsula) to monitor and control the reserve.
The acquisition of the two special-purpose support vessels and the implementation of information
and communication technology to enable control and monitoring shall be implemented via public
procurement procedures.
It is expected that this measure does not do significant harm to environmental objectives within the
meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the
measure and the mitigating steps set out in the recovery and resilience plan in accordance with the
DNSH Technical Guidance (2021/C58/01). In particular, the two special-purpose support vessels
shall be of the best available technology with the lowest environmental impacts in the sector. The
investment concerning the extension of the network of marine reserves shall consist of a study for the
creation of a new marine reserve, which is planned to be carried out through an in-house contract.
The same applies to the works planned to update the Isla de Alborán reserve and its surroundings,
which shall include a necessary study on the construction and optimisation of energy.
The implementation of the investment shall be completed by 31 December 2024.
Investment 7 (C3.I7) – Plan to boost the sustainability, research, innovation and digitalisation of the
fisheries sector (II): Boosting fisheries and aquaculture research and supporting training
This measure shall improve the quantity and the quality of the scientific knowledge that informs
decision-making in matters of fisheries management. The measure includes: (i) the purchase of at
least two acoustic probes to equip two existing fishing and oceanographic research vessels to ensure
the quality of the data obtained for the scientific assessment of the different stocks of pelagic species;
and (ii) the promotion of fisheries and aquaculture research to ensure an ecosystem-based approach
to decision-making in fisheries management.
The acquisition of the two acoustic probes shall be implemented on the basis of a public procurement
procedure in which the tender shall take place on an exclusive basis. The promotion of fisheries and
aquaculture research shall be achieved through the signing of agreements with public research bodies
and, where appropriate, through assignments to own resources for the recruitment of on-board
observers, or tendering.
The implementation of the investment shall be completed by 30 June 2022.
28
Investment 8 (C3.I8) – Plan to boost the sustainability, research, innovation and digitalisation of the
fisheries sector (III): Technological development and innovation in fisheries and aquaculture
The objective of this measure is to establish a more environmentally, economically and socially
sustainable fisheries and aquaculture sector by means of two lines of action:
a) The creation of public-private partnerships to boost blue growth in the sector, in order to
implement projects that serve as catalysts for blue economy processes; and
b) support for technological development and innovation in the sector.
The measure envisages the completion of at least 20 research, development and innovation projects
for the adoption of new technologies that favour the resilience and sustainability of the fisheries and
aquaculture sector.
The implementation of the investment shall be completed by 30 June 2023.
Investment 9 (C3.I9) – Plan to boost sustainability, research, innovation and digitalisation in the
fisheries sector (IV): Digitalisation and use of ICTs in the fisheries sector
This measure aims to improve the surveillance of fishing activity to ensure environmental
sustainability as well as the medium and long-term viability of the fisheries sector. The measure
comprises two lines of action:
a) An aid scheme for the digitalisation of the fisheries and aquaculture sector, including aid for the
installation of a surveillance system using cameras for remote monitoring of fisheries and
combating discards for vessels over 24 metres in length; and
b) modern ICT solutions for fishing surveillance, including (i) a catch registration system (including
the acquisition of devices for electronic submission of catches as well as their geolocation) with
the possibility of tracking vessels of less than 12 metres in length; (ii) conduct of a pilot project
for a drone flight service for fisheries control and surveillance and a pilot project for a remote
monitoring system for catches of fishing vessels over 24 metres in length; and (iii) devices and
software (i.e. the installation of a second firewall) for the reinforcement of the security of the
Spanish Fisheries Information System.
The digitalisation of the Spanish fisheries and aquaculture sector shall be implemented in the form of
grants for competitive tendering, whilst the implementation of modern ICT solutions for fishing
surveillance shall proceed through open and centralised procurement.
The implementation of the investment shall be completed by 31 December 2024.
Investment 10 (C3.I10) – Plan to boost the sustainability, research, innovation and digitalisation of
the fisheries sector (V): Support to the fight against illegal, unreported and unregulated fishing
This measure shall support the fight against illegal, unreported and unregulated fishing, which
continues to be a threat to marine ecosystems. To this end, the measure supports the following
investments:
a) The acquisition of four patrol vessels; and
b) the modernisation of three high seas patrol vessels that shall be used to combat illegal, reported
and unregulated fishing.
The measure shall be implemented through a public procurement procedure for the construction of
patrol vessels and through the amendment of an agreement with the Spanish Navy in the case of
offshore patrol vessels, which shall provide legal cover for the transfer to be made to the Navy,
managing the above-mentioned modernisation works.
It is expected that this measure does not do significant harm to environmental objectives within the
meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the
measure and the mitigating steps set out in the recovery and resilience plan in accordance with the
DNSH Technical Guidance (2021/C58/01). In particular, the acquisitions and modernisations of
29
vessels shall only be of the best available technology with the lowest environmental impacts in the
sector.
The implementation of the investment shall be completed by 31 December 2022.
Investment 11 (C3.I11) – Plan to boost sustainability, research, innovation and digitalisation in the
fisheries sector (VI): Support for the financing of the fisheries sector
This measure shall provide financing for investment projects in the fisheries sector through the
provision of a loan to the Sociedad Anónima Estatal de Caución Agraria (SAECA). The objective of
the measure is creating a financial line of funding for projects related to sustainable fishing action,
including: (i) improving working and safety conditions; (ii) digitising of processes and systems; (iii)
improving the value and traceability of products; (iv) searching for new products and presentations,
including packaging; and (v) boosting innovation, energy improvement and efficiency, and the
transition to energy with a lower climate impacts.
The measure is implemented through an agreement between the Ministry of Agriculture, Fisheries
and Food, and SAECA to support the financing of investment projects in the fishing sector. The
mechanism is based on a loan to SAECA for the creation of a line of financing intended to re-
guarantee projects with actions related to sustainable fishing activity. The agreement shall include a
condition that guarantees that the investments made with this financing complies with the ‘Do no
significant harm’ Technical Guidance (2021/C58/01).
In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01), the legal agreement between the Ministry of Agriculture, Fisheries and Food, and
SAECA and the subsequent investment policy of the financial instrument shall
i. require the application of the Commission’s technical guidance on sustainability proofing for
the InvestEU Fund; and
ii. exclude the following list of activities and assets from eligibility: (i) activities and assets
related to fossil fuels, including downstream use10; (ii) activities and assets under the EU
Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not
lower than the relevant benchmarks11; (iii) activities and assets related to waste landfills,
incinerators12 and mechanical biological treatment plants13; and (iv) activities and assets
where the long-term disposal of waste may cause harm to the environment; and
iii. require the verification of legal compliance with the relevant EU and national environmental
legislation of the projects by SAECA for all transactions, including those exempted from
sustainability proofing.
The implementation of the investment shall be completed by 30 June 2022.
10 Except projects under this measure in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant
harm’ Technical Guidance (2021/C58/01). 11 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 12 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 13 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
30
C.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
31
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
39 C3.R1 M Entry into force of the Royal Decree-
Law 5/2020, on urgent measures
regarding agriculture and food and
Law 8/2020 on the modification of
Law 12/2013, on measures to
improve the functioning of the food
chain
Provisions of
the Royal
Decree-Law
5/2020, Law
8/2020, Law
12/2013 on the
entry into force
Q4 2020 Entry into force of the Royal Decree-Law 5/2020 (February 25 2020)
with urgent measures regarding agriculture and food, in order to
improve the functioning of the food chain by amending the national
legislation governing trade relations in the food chain. The main
objectives are to fulfil that the prices of food products cover the costs
of production, to avoid the destruction of value in the food chain and to
ban promotions intended to mislead the consumers about the price and
image of products. Entry into force of Law 8/2020 on the modification of Law 12/2013, on
urgent measures to improve the functioning of the food chain, in order
to validate the above mentioned Royal Decree-Law by adopting a Law.
40 C3.R1 M Entry into force of the second
amendment to Law 12/2013 on
measures to improve the functioning
of the food chain
Provision of
Law 12/2013 on
the entry into
force
Q4 2021 Entry into force of second amendment to Law 12/2013 on measures to
improve the functioning of the food chain, beyond the minimum
requirements of the Directive 2019/633/EU. This legal amendment
promotes different actions towards a more transparent and balanced
food value chain that implies changes to (i) the extended scope of the
law to trade relations; (ii) the minimum content of food contracts is
extended to practically all transactions.
41 C3.R2 M Entry into force of the regulatory
framework to develop a general
register of Best Available Techniques
on farms to inform on pollutant and
GHG emissions, and reform the
planning legislation with criteria on
farms across sectors
Provision of the
regulatory
framework on
the entry into
force
Q4 2022 The regulatory framework for the development of the general register
of Best Available Techniques shall facilitate calculations of polluting
and greenhouse gas emissions in pig and poultry farms, as well as the
recording of other environmental data. The gradual revision of planning
legislation in the livestock sectors shall regulate requirements of
location, size, sanitary conditions and infrastructures in farms,
modifying the requirements for pigs farms, and creating a new
regulatory framework for the poultry sector
422 C3.R2 M Entry into force of regulation to
improve biosecurity of livestock
transport and of regulation for the
sustainable use of antibiotics in
livestock species
Provision in the
Royal Decree
establishing its
entry into force
Q2 2023 Entry into force of a Royal Decree to improve the biosecurity of
livestock transport and of a Royal Decree on the sustainable use of
antibiotics in species of livestock interest in line with the description of
the measure.
42 C3.R3 M Entry into force of the normative
framework on sustainable nutrition in
agricultural soils.
Provision of the
normative
framework on
the entry into
force
Q1 2023 This normative framework is intended to regulate fertilisation work and
promote technical advice to farmers to rationalise fertilisation and meet
legal requirements.
43 C3.R4 M Entry into force of the Royal Decree
for a governance mechanism to
improve the Spanish irrigation
system.
Provision of the
Royal Decree
on the entry into
force
Q4 2022 The Royal Decree shall establish a governance mechanism at the
national level so that the affected sectors can cooperate in aspects
related to Spanish irrigation, such as sustainability, execution criteria,
32
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
regulations, etc. It is also intended to create an observatory of
sustainable irrigation in Spain.
44 C3.R5 M Adoption of the second action plan of
the Digitalisation Strategy of the
Agri-food Sector and the Rural Areas.
Publication on
webpage of
Ministry of
Agriculture
Q4 2022 The measure shall give continuity to the digitisation strategy of the
agri-food sector and the rural environment with a second plan, with the
objectives of reducing the digital divide, promoting the use of data, and
promoting business development and new business models.
45 C3.R6 M Entry into force of the Royal Decree
on the management of national
fishing grounds
Provision of the
Royal Decree
on the entry into
force
Q2 2022 The Royal Decree shall align the management of the different tools,
methods and censuses of national fishing grounds, facilitating better
business management and taking into account the objectives of the
major policies and challenges of the EU such as the reform of the
Common Fisheries Policy, the Strategy Biodiversity 2030, Marine
Strategies, or SDGs among others.
46 C3.I1 T Entry into force of the contractual
agreement between the Ministry of
Agriculture, Fisheries and Food
(MAPA) and SEIASA to support the
improvement and the sustainability of
irrigated areas (Phase I)
Million
EUR
0 260 Q3 2021 The collaboration agreement between the Ministry of Agriculture,
Fisheries and Food (MAPA) and SEIASA (Phase I; Budget execution of
EUR 260 000 000) shall implement the conditions of the plan to improve
efficiency and sustainability in irrigation that is being carried out with
this investment. This legal norm shall regulate, among other aspects, the
public / private financing regime for these irrigation modernisation
investments, the project selection criteria, the plan execution procedures
as well as the list of actions to be carried out linked to the budget
execution under this measure.
47 C3.I1 T Implementation of the agreement
between the Ministry of Agriculture,
Fisheries and Food (MAPA) and
SEIASA to support the improvement
and the sustainability of irrigated areas
(Phase II)
Million
EUR
0 303 Q4 2022 The collaboration agreement between the Ministry of Agriculture,
Fisheries and Food (MAPA) and SEIASA (Phase II; EUR 303 000 000
of budget execution) shall implement the conditions of the plan to
improve efficiency and sustainability in irrigation that is being carried
out with this investment project. This legal norm shall regulate, among
other aspects, the public / private financing regime for these irrigation
modernisation investments, the project selection criteria, the plan
execution procedures as well as the list of actions to be carried out
linked to the budget execution under this measure.
424 C3.I1 T Entry into force of Addendum to the
agreement between the Ministry of
Agriculture, Fisheries and Food
(MAPA) and SEIASA to support the
Million
EUR
303 453 Q2 2023 The Addendum to the collaboration agreement between the Ministry of
Agriculture, Fisheries and Food (MAPA) and SEIASA (expansion of
Phase II; EUR 150 000 000 of budget execution) shall implement the
conditions of the plan to improve efficiency and sustainability in
irrigation that is being carried out with this investment project. This
33
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
improvement and the sustainability of
irrigated areas (Phase II)
legal norm shall regulate, among other aspects, the public / private
financing regime for these irrigation modernisation investments, the
project selection criteria, the plan execution procedures as well as the
list of actions to be carried out linked to the budget execution under this
measure. (Baseline: 30 June 2022, based on the goal of target 47)
48 C3.I1 T Irrigation systems modernised Number
(hectares)
0 135 124 Q2 2026 Confirmation by the administration or by a public entity that contracts
concerning projects for the modernisation of irrigation systems
covering a cumulative total of 135 124 hectares have been performed.
421 C3.I2 M Construction of a laboratory of high
level biosafety and accreditation of a
National Plant Health Laboratory
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that a
contract has
been performed;
accreditation
document
Q4 2025 Confirmation by the administration that a contract related to the
construction of a high level Biological Safety Laboratory has been
performed and accreditation of a National Plant Health Laboratory.
49 C3.I2 M Construction of an animal facility,
having a biosafety level 3
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that a
contract has
been performed
Q2 2026 Confirmation by the administration that a contract related to the
construction of an animal facility, having a biosafety level (NCB) 3,
has been performed.
50 C3.I3 M Construction, refurbishment or
acquisition of equipment or
disinfection vehicles for cleaning and
disinfection centres and plant
reproduction material production
centres
Verification by
the
administration
Q4 2025 Verification by the administration of the documentary justification for
grant payments relating to the construction, renovation or
refurbishment of infrastructure or of acquisition of equipment or
disinfection vehicles in 244 cleaning and disinfection centres and plant
reproduction material production centres.
51 C3.I4 T Investment plan to promote the
sustainability and competitiveness of
agriculture and livestock
Million
EUR
0 307 Q2 2022 Completion of the investment plan to promote the sustainability and
competitiveness of agriculture and livestock activities in precision
agriculture, energy efficiency and circular economy (budget execution
of EUR 307 000 000). The regulatory bases shall establish who the
beneficiaries are, the requirements they must meet, the type of eligible
34
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
investments, and the eligibility criteria for investments in: precision
agriculture, energy efficiency, circular economy and the use of
renewable energies.
52 C3.I4 M Projects for precision agriculture,
energy efficiency, the circular
economy or the use of renewable
energy
Verification by
the
administration
Q2 2026 Verification by the administration of the documentary justification for
grant payments relating to a total of 5 000 projects for precision
agriculture, energy efficiency, the circular economy or the use of
renewable energy.
53 C3.I5 T Signature of contractual agreements
between the Ministry of Agriculture,
Fisheries and Food (MAPA) and
ENISA
Million
EUR
0 30 Q2 2023 Signature of three contractual agreements (one per year) between the
Ministry of Agriculture, Fisheries and Food (MAPA) and ENISA to
support the digital transformation of agri-food SMEs through a line of
support for innovative or technology-based entrepreneurship in the
Spanish agri-food sector (budget execution: EUR 30 000 000;
EUR 10 000 000 per year). The collaboration agreements between the
Ministry of Agriculture, Fisheries and Food and ENISA shall establish
the conditions of the technology-based entrepreneurship line to support
SMEs in the agri-food sector that present innovative and digital
business projects, through the granting of participative loans, the
investment policy and eligibility criteria. The aforementioned
agreements shall include a clause that guarantees that the investments
made with this financing comply with the ‘Do no significant harm’
Technical Guidance (2021/C58/01) of supported transactions under this
measure through the use of sustainability proofing, an exclusion list,
and the requirement of compliance with the relevant EU and national
environmental legislation. The objective of this investment is to
respond to several of the objectives of the Spanish strategy for the
digitisation of the agri-food sector and the rural environment, and of its
action plans.
54 C3.I5 T Agri-food SMEs supported to
implement innovative and digital
business projects
Number 0 60 Q2 2023 At least 60 agri-food SMEs granted with credits for the implementation
of innovative and digital business projects. The objective of this line of
support is to grant participative loans to encourage companies to
develop viable and innovative projects, linked to electronic commerce
and the consolidation of Industry 4.0, among many other levers of
change in digital business models for the agri-food sector. It shall be guaranteed including through selection criteria that the
transactions under this investment made by these SMEs with these
loans comply with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) of supported transactions under this measure through
the use of sustainability proofing, an exclusion list, and the requirement
of compliance with the relevant EU and national environmental
legislation.
35
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
55 C3.I6 M Acquisition of ICT equipment for the
Marine Reserves of Fishing Interest
and contracts for the acquisition of
special-purpose vessels for the marine
reserves
Publication in
public
procurement
platform of the
contract award
Q4 2022 Publication in Public Procurement Platform of the contract awarded for
the acquisition of ICT equipment for the Marine Reserves of Fishing
Interest and the award of two contracts for the acquisition of two
special-purpose vessels for the marine reserves. The ICT equipment for
the Marine Reserves consists of (i) Alborán Lighthouse radar radio link
to Peninsula, and (ii) purchase of drones with sufficient power that
allow control and monitoring activities and optimise the existing
means, also reducing the environmental impact. For the purchase of a
special-purpose vessel for marine reserves, the best technology that
allows compliance with the ‘Do no significant harm’ Technical
Guidance (2021/C58/01) shall be sought.
56 C3.I7 M Agreements with Public Research
Bodies
Signing of
agreements with
Public Research
Bodies
Q4 2021 Signing of agreements with Public Research Bodies to promote
fisheries and aquaculture research, ensuring an ecosystem-based
approach to decision-making in fisheries management
57 C3.I7 T Acquisition of acoustic probes for
research in fisheries
Number 0 2 Q2 2022 Publication in Public Procurement Platform of the contract awarded for
the acquisition of two acoustic probes dedicated to fisheries research.
The objective of acquiring two probes for two existing fishing research
vessel is to ensure the quality of the data obtained and consequently
favour scientific evaluations of the different stocks of pelagic species,
contributing to the sustainability of fisheries and decision-making in
matters of fisheries management that is based on the best scientific
knowledge.
58 C3.I8 T Research Development and
Innovation projects to support the
resilience and sustainability of the
fisheries and aquaculture sector
Number 0 20 Q2 2023 Completion of at least 20 research, development and innovation
projects for the adoption of new technologies that favour the resilience
and sustainability of the fisheries and aquaculture sector.
59 C3.I9 M Digital reinforcement of the Spanish
Fisheries Information System (SIPE)
and of the fishing surveillance system
Installation of
second firewall
barrier
Q2 2023 Digital reinforcement of the fishing information and surveillance
including Installation of a second firewall barrier (firewall) to increase
the security of the Spanish Fisheries Information System (SIPE),
following the requirements established in the National Security Scheme
(ENS) for the high level of security, and digitalisation of fishing
vessels.
60 C3.I10 M Purchase of light patrol boats and
high seas patrol vessels to combat
illegal, unreported and unregulated
fishing
Publication in
public
procurement
platform of the
contract award
Q4 2022 Publication in Public Procurement Platform of the award of the contract
for four new light patrol boats and three renewed high seas patrol
vessels that shall be used to combat illegal, unreported and unregulated
fishing, which continues to be one of the greatest existing threats to
marine ecosystems. The best technology that allows compliance with
the ‘Do no significant harm’ Technical Guidance (2021/C58/01) shall
be sought.
36
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
61 C3.I11 T Financing of investment projects in
the fishing sector
Million
EUR
0 5 Q2 2022 The endorsement of the agreement between the Ministry of Agriculture,
Fisheries and Food, and SAECA to support the financing of investment
projects in the fishing sector by granting a at least EUR 5 000 000 loan
to the Sociedad Anónima Estatal de Caución Agraria (SAECA) for the
creation of a line of financing destined to re-guarantee projects with
actions related to sustainable fishing activity; to improve the working
conditions and safety of the activity; and to the digitisation of processes
and systems. The aforementioned agreement shall include a clause that
guarantees that the transactions supported under this investment
complies with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) of supported transactions under this measure through
the use of sustainability proofing, an exclusion list, and the requirement
of compliance with the relevant EU and national environmental
legislation.
37
C.3. Description of the reforms and investments for loan support
Reform 7 (C3.R7) - Law on the prevention of food losses and food waste
The objective of this reform is to establish a hierarchy of priorities in the use of food so that it does
not become waste.
The measure consists in the entry into force of a law on the prevention of food losses and food waste.
Reform 8 (C3.R8) - Legal act on the farm information system
The aim of this reform is to set up a Farm and Forestry Information System (SIEX) to enable the
Ministry of Agriculture, Fisheries and Food to manage the agricultural and livestock policies.
The measure consists in the entry into force of a legal act setting up the information system for
agricultural holdings.
Investment 12 (C3.I12) – Plan to enhance efficiency and sustainability in irrigation
The objective of this measure is to increase the ambition of Investment 1 (C3.I1): Plan to enhance
efficiency and sustainability in irrigation.
It consists in the modernisation of irrigation systems.
C.4. Milestones, targets, indicators, and timetable for monitoring and implementation
for loan support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
38
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
L8 C3.R7 M Entry into force of the Law on the
Prevention of Food Losses and Food
Waste
Provision in the
law on the entry
into force
Q4 2025 Entry into force of a law on the prevention of food losses and food waste.
L9 C3.R8 M Entry into force of a legal act setting
up the information system for
agricultural holdings
Provision in the
legal act on the
entry into force
Q4 2025 Entry into force of the legal act setting up the information system for
agricultural holdings.
L10 C3.I12 T Entry into force of the agreement
between the Ministry of Agriculture,
Fisheries and Food (MAPA) and
SEIASA to support the improvement
and the sustainability of irrigated
areas (Phase III)
Million
EUR
0 260 Q4 2023 The collaboration agreement between the Ministry of Agriculture,
Fisheries and Food (MAPA) and SEIASA (Phase III; EUR 260 000 000
of budget execution) shall implement the conditions of the plan to
improve efficiency and sustainability in irrigation that is being carried
out with this investment project. This legal norm shall regulate, among
other aspects, the public / private financing regime for these irrigation
modernisation investments, the project selection criteria, the plan
execution procedures as well as the list of actions to be carried out
linked to the budget execution under this measure.
L11 C3.I12 T Irrigation systems modernised
Number
(hectares)
135 124 170 124 Q2 2026 Confirmation by the administration or by a public entity that contracts
concerning projects for the modernisation of irrigation systems
covering a cumulative total of 170 124 hectares have been
performed (Baseline based on the goal of target 48)
39
D. COMPONENT 04: ECOSYSTEMS AND BIODIVERSITY
This component of the Spanish recovery and resilience plan shall address Spain’s vulnerability
to the direct and indirect adverse effects of climate change due to its biogeography and
geomorphology by enhancing the conservation status of ecosystems, through their ecological
restoration, where necessary, and reversing biodiversity loss, ensuring sustainable use of
natural resources and preserving and improving ecosystem services. This component shall also
contribute to the adaptation of ecosystems to the adverse effects of climate change by adopting
measures to minimise its effects, adopting the National Strategy to Combat Desertification and
focusing on forest fires.
Additional emphasis shall be placed on the protection, preservation and restoration of marine
ecosystems. The implementation of this component of the Spanish recovery and resilience plan
shall (i) launch the blue agenda to improve the seas and their biodiversity; (ii) increase the
share of marine protected areas, by protecting at least 18 % of the Spanish territory by the end
of 2025, defending both fauna and flora; and (iii) introduce, for the first time in Spain, a
framework for marine management.
In addition, it shall also preserve and sustainably manage rural areas, their ecosystems,
biodiversity and woodland. Rural areas – where depopulation has had a particularly adverse
impact – are home to a large part of Spain’s rich natural heritage and are, therefore, a source of
local wealth, opening opportunities to reverse demographic decline.
This component of the Spanish recovery and resilience plan supports investment in the green
and digital transition (Country Specific Recommendation 3 2020). It also supports proper land
management, in particular, forest management, nature protection and restoration aligned with
the objectives of the European Green Deal and the EU Biodiversity Strategy for 2030.
It is expected that no measure in this component does significant harm to environmental
objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account
the description of the measures and the mitigating steps set out in the recovery and resilience
plan in accordance with the DNSH Technical Guidance (2021/C58/01).
D.1. Description of the reforms and investments for non-repayable financial
support
Reform 1 (C4.R1) – Conservation of terrestrial and marine biodiversity
This reform shall update the biodiversity and natural heritage legislation to support meeting
commitments stemming from the Convention on Biological Diversity and the recently adopted
EU Biodiversity Strategy for 2030.
The main action of this reform shall be to prepare, approve and deploy the Strategic Plan for
Natural Heritage and Biodiversity (as set out in Law 42/2007 on Natural Heritage and
Biodiversity), to have a long-lasting impact on the conservation and management of all Spanish
natural systems as well as on the services it provides to society. This reform shall also include
the following actions under this measure:
a) Adoption of the Biodiversity, Science and Knowledge Strategy that shall identify the
main research gaps and establish specific areas in which research in biodiversity is
necessary.
40
b) Adoption of the Royal Decree approving the Plan for the Marine Protected Areas
Network that shall promote an ecologically coherent network contributing to the
conservation of areas of natural heritage and marine biodiversity, fostering a planned,
effective and coherent management of marine protected areas.
c) The National Strategy for the Conservation of Pollinators shall provide the necessary
actions to improve the situation of pollinators. This Strategy shall focus especially on
the (i) promotion of favourable areas for pollinators; (ii) improvement in its
management and reduction of risks created by harmful species; (iii) phytosanitary
products; and (iv) promotion of research on the conservation of pollinators, and the
dissemination of the related research findings in this area.
d) Adoption of the regulation for updating authorities, administrative and scientific, under
the Convention on International Trade in Endangered Species of Wild Fauna and Flora
Regulation (CITES Regulation) that shall guarantee the implementation of the
measures derived from CITES, and shall ensure that trade is not detrimental to the
conservation status of species and their long-term survival.
e) The Wetlands Conservation and Restoration Plan that shall guarantee the preservation
and rational use of wetlands.
The development of these actions under this measure shall be directly supported by Investment
1 and Investment 2 of this component of the Spanish recovery and resilience plan (described
below). It shall also complement the other two reforms and investment described in this
component of the Spanish recovery and resilience plan.
The implementation of the measure shall be completed by 31 December 2022.
Reform 2 (C4.R2) – Restoration of ecosystems and green infrastructure
The aim of this reform is to develop and implement the central government Strategy for Green
Infrastructure, Connectivity and Ecological Restoration, to restore damaged ecosystems and
consolidate a network of fully functional terrestrial and marine natural and semi-natural areas
connected in Spain by 2050.
This reforms incorporates seven different lines of action to: (i) reduce the effects of
fragmentation and loss of ecological connectivity; (ii) restore habitats and ecosystems in key
areas; (iii) maintain and improve the provision of ecosystem services of green infrastructure
elements; (iv) improve the resilience of elements linked to green infrastructure; (v) ensure
territorial coherence; (vi) incorporate effective green infrastructure; and (vii) ensure adequate
communication, education and participation of interest groups and society in the development
of green infrastructure.
This reform is further supported by Investment 3 of this component of the Spanish recovery
and resilience plan, addressing in particular the recommendations of the EU Biodiversity
Strategy for 2030 on the incorporation of ecological corridors, large-scale planting of trees,
significant progress in the rehabilitation of contaminated land and the objective of ensuring
that cities with at least 20 000 inhabitants have an ambitious urban greening plan. It is also
related to Reform 1 and Investment 1 of this component of the Spanish recovery and resilience
plan.
The implementation of the measure shall be completed by 30 June 2021.
41
Reform 3 (C4.R3) – Sustainable forest management
This reform shall update the 1999 Spanish Forest Strategy together with the 2002-2032 Spanish
Forestry Plan, developing a package of actions to boost the forestry sector, covering the Spanish
forest as a whole: protection of species and areas, fires, ownerships, evolution, the current
status and trends in forest areas and resources, among others. The reform shall address the
economic and social revitalisation of large rural areas, which face serious problems of
depopulation and it shall be well aligned with the European Green Deal.
The Spanish Forestry Strategy shall have five strategic priorities:
1) The conservation and enhancement of natural heritage, biodiversity and connectivity.
2) Protection, health security and protection of prevention and adaptation to natural and
environmental risks.
3) Forest bio-economy: green economy and jobs, mobilisation of forest resources, and
sustainable socio-economic development of the forestry sector.
4) Development and improvement of knowledge and forestry culture.
5) Forest governance model: the regulatory, administrative and instrumental framework of the
Spanish forestry policy.
There are two main instruments in the Spanish Forest Strategy, which are necessary to reform
the forestry sector as a whole. The first is the adoption of guidelines for sustainable forest
management. These guidelines shall cover issues such as biodiversity, climate change and the
circular bio-economy. Secondly, Strategic Guidelines for Forest Fires Management in Spain,
which shall establish the objectives to follow, define the main lines of work and identify the
groups in society with certain degree of responsibility. These strategic guidelines are crucial to
control forest fires and increase the strategic positioning of the forest sector in the context of
the ecological transition.
The implementation of the reform shall be completed by 31 December 2022.
Investment 1 (C4.I1) - Digitalisation and Knowledge of natural heritage
The objective of this investment is to increase the knowledge of the species and habitats in the
Spanish territory.
The investment consists in actions to increase the biodiversity knowledge.
Investment 2 (C4.I2) - Conservation of terrestrial and marine biodiversity
The objective of this investment is to protect Spanish terrestrial and marine biodiversity.
This investment consists in actions in conservation of terrestrial and marine environment,
including support for policies in protected areas.
Investment 3 (C4.I3) – Restoration of ecosystems and green infrastructure
The objective of this investment is to restore natural ecosystems, foster urban greening and
rehabilitate areas degraded by mining activities.
The investment consists of nature restoration actions, including the rehabilitation of former
mining sites, investments in ecosystem restoration and support to the renaturalisation of cities.
42
C4.I4 Sustainable forest management
The objective of this investment is to ensure the sustainable management of Spanish forests
and increase their protection against wildfires.
This investment consists in actions to support forest management,as well as investments to
support forest-based bioeconomy.
D.2. Milestones, targets, indicators, and timetable for monitoring and
implementation for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
43
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
62 C4.R1 M Strategic Plan for
Natural Heritage and
Biodiversity and Plan
on the Network of
Protected Marine Areas
Publication in the
Official Journal
Q4 2022 Adoption of the Strategic Plan for Natural Heritage and Biodiversity (Royal
Decree) and of the Plan on the Network of Protected Marine Areas Plan (Royal
Decree), including the set-up of at least nine marine management bases, the iii)
Biodiversity, Science and Knowledge Strategy, iv) the National Strategy for the
Conservation of Pollinators, the v) regulation for updating authorities,
administrative and scientific bodies, under the Convention on International Trade
in Endangered Species of Wild Fauna and Flora and the vi) Wetlands
Conservation and Restoration Plan.
63 C4.R2 M Adoption of the
National Strategy for
Green Infrastructure,
Connectivity and
Ecological Restoration
Publication in the
Official Journal
Q2 2021 Adoption of the National Strategy for Green Infrastructure, Connectivity and
Ecological Restoration. The Strategy shall include lines of action to achieve: (i)
Reduction of the effects of fragmentation and loss of ecological connectivity; (ii)
restoration of ecosystems in key areas; (iii) maintaining and improving the
provision of eco-system services; (iv) improvements in resilience; (v) definition
of a governance model; and (vi) communication, education and participation of
stakeholders.
64 C4.R3 M Approval of the
Spanish Forest Strategy
and Support Plan
Publication in
Official Journal
Q4 2022 Adoption of the Spanish Forest Strategy and Support Plan, which shall include
guidelines for sustainable forest management.
65 C4.I1 M Awarding contracts for
special-purpose
aircrafts for
firefighting, and setting
up of the biodiversity
knowledge monitoring
and management
system
Awarding contracts Q2 2022 Awarding contracts for updating and upgrading at least ten special-purpose
aircrafts (Canadair) for firefighting, and making available the biodiversity
knowledge monitoring and management system. The system includes increasing
knowledge of species and habitats and a digital platform. The investment shall
ensure compliance with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) by upgrading only existing aircrafts, which shall not increase
their lifetime or capacity.
66 C4.I1 M Biodiversity
knowledge
Final reports by
recipient entities or
individuals or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have been
performed
Q2 2026 Final reports confirming the completion of the activities awarded have been
submitted by recipient entities or individuals for grants relating to biodiveristy
knowledge, or confirmation by the administration that contracts, or parts thereof
related to biodiveristy knowledge have been performed, for a total cumulative
amount of EUR 93 000 000 in grants and contracts awarded (including any
amendments).
Confirmation by the administration that contracts relating to LiDAR flights
covering 38 102 000 hectares of the terrestrial Spanish territory have been
performed.
44
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
67 C4.I2 T Marine protected areas % of
Spanish
marine
territory
13 15 Q2 2023 Achieving marine protected area of at least 15 % of the Spanish marine territory.
Marine protected area is a marine territory included in the Natura 2000 Network
or other categories of protected natural spaces, as established by Law 42/2007;
areas protected by international instruments and Marine Reserves shall be
included in the RAMPE (Spanish Marine Protected Areas Network), where
applicable. (Baseline: 31 December 2020.)
69 C4.I2 M Conservation of
terrestrial and marine
environment
Final reports by
recipient entities or
individuals or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have been
performed
Q2 2026 Final reports confirming the completion of the activities awarded have been
submitted by recipient entities or individuals for grants relating to the
conservation of terrestrial and marine environments, including support for
policies in protected areas, or confirmation by the administration that contracts,
or parts thereof, related to the conservation of terrestrial and marine
environments, including support for policies in protected areas, have been
performed, for a total cumulative amount of EUR 338 000 000 in grants and
contracts awarded (including any amendments).
For the purchase of special-purpose vessels, only the best available technologies
taking into account the special purpose they are serving, are supported.
70 C4.I3 T Rehabilitation of
former mining sites (at
least 20 former mining
sites)
Number
(mining
sites)
0 20 Q2 2023 Start of rehabilitation works at each mining site, targeting at least 20 former
mining sites, including decontamination of the soil, recovery of the morphology,
and revegetation and naturalisation.
71 C4.I3 M Ecosystem restoration
and green
infrastructure
Final reports by
recipient entities or
individuals or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have been
performed
Q2 2026 Final reports confirming the completion of the activities awarded have been
submitted by recipient entities or individuals for grants relating to the ecosystem
restoration and green infrastructure, or confirmation by the administration that
contracts, or parts thereof, related to the ecosystem restoration and green
infrastructure have been performed, for a total cumulative amount of EUR
200 250 000 in grants and contracts awarded (including any amendments).
20 final reports confirming the completion of the activities awarded shall be
submitted by recipient entities or individuals for grants relating to the
renaturalisation of Spanish cities.
72 C4.I3 M Rehabilitation of
former mining sites
Final reports by
recipient entities or
individuals or
certificates of
acceptance,
Q2 2026 Rehablitation works in 30 former mining sites have been performed.
45
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
statements of
conformity or
equivalent
certifying that
contracts have been
performed
73 C4.I4 T Actions on sustainable
forest management
Number
(vehicles)
0 100 Q2 2023 Purchase of at least 100 special-purpose vehicles for firefighting. The selection
criteria for the investment shall ensure compliance with the ‘Do no significant
harm’ Technical Guidance (2021/C58/01) by supporting only the best available
technologies with the lowest environmental impacts in the sector, taking into
account the special purpose they are serving.
425 C4.I4 M Actions on forest
management
Final reports by
recipient entities or
individuals or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have been
performed
Q2 2026 Final reports confirming the completion of the activities awarded have been
submitted by recipient entities or individuals for grants relating to forest
management, or confirmation by the administration that contracts, or parts
thereof related to forest management have been performed, for a total cumulative
amount of EUR 167 400 000 in grants and contracts awarded (including any
amendments).
50 final reports confirming the completion of the activities awarded shall be
submitted by recipient entities or individuals for grants relating to the promotion
of forest-based bioeconomy.
For special purpose vehicles, only the best available technologies taking into
account the special purpose they are serving, are purchased. Support for
monoculture plantations, including eucalyptus, shall be excluded.
46
E. COMPONENT 05: COAST AND WATER RESOURCES
This component shall aim to improve the management of water resources, implement a coastal
adaptation policy to address the adverse effects of climate change, and strengthen the implementation
of marine strategies and maritime spatial plans.
To improve the management of water resources Spain needs to address different challenges such as
identifying new emerging pollutants (e.g. micro plastics), an existing investment gap in the planning,
adaptation of the coast to climate change, control and management of the Public Hydraulic Domain,
Maritime-Terrestrial Property and water treatment, and the delay taking place in the deployment of
new technologies and ICT technologies for water management. To this end, Spain shall improve the
efficiency of the sector. Spain shall also aim to better align its management of water resources with
environmental objectives such as those set out in the European Green Deal, the Biodiversity Strategy
for 2030 and the EU Zero Pollution Action Plan. To this end, different strategies shall be deployed
such as the digitalisation of public administration to have access to information, including water
quality and compliance with ecological flows, the provision and improvement of environmental
infrastructure, the safety of infrastructure, or the improvement of groundwater status and aquifer
recovery.
The impact of erosion and flooding on the coast has been exacerbated by climate change. Therefore,
this component of the Spanish recovery and resilience plan shall also implement a policy of adaptation
of the Spanish coast to the adverse effects of climate change. To combat erosion and reduce the risk
of flooding, a number of adaptation measures shall be introduced such as the environmental recovery
of degraded areas, improving orderly and correct accessibility to the public land-based maritime
domain, or drafting and implementing nature-based solutions, among others. This line of action shall
create a more resilient coastline to the effects of climate change, and shall also better prepare the
tourism sector and other sectors dependent on the state of coastal areas. In addition, this shall further
strengthen the role of the Copernicus programme, which is crucial to prevent and assess the damage
and impact of extreme weather events.
As part of this component of the Spanish recovery and resilience plan, Spain shall promote the optimal
sustainable development of maritime sectors, and protect the marine environment with the aim of
achieving its good environmental status by adopting a law, transposing the Marine Strategy
Framework Directive and strengthening its implementation.
This component of the Spanish recovery and resilience plan contributes to focus investment-related
economic policy on fostering energy efficiency and resource use (Country Specific Recommendation
3 2019). It also focuses investment on the green and digital transition, in particular by fostering
research and innovation, clean and efficient production and use of energy sources, energy
infrastructure, water and waste management and sustainable transport (Country Specific
Recommendation 3 2020). It also enhances water reuse (Country Specific Recommendation 3 2022).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
E.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C5.R1) – Water plans and strategies and regulatory changes
The reform shall address the review and update of the Water Law, its regulations and other secondary
legislation, to ensure a legal framework favourable to foster investments. The reform shall include
the adoption and revision of a number of plans and strategies that form the basis of investments and
47
water management that shall strengthen and increase investments. These regulatory changes shall be
aligned with the European Green Deal.
This reform shall address numerous issues regarding all types of water such as an improved financial
framework for wastewater reuse, adoption of technical standards for the safety of dams and their
reservoirs, adoption of a national plan for purification, remediation, efficiency, savings and reuse of
water (implementation of treatment, sanitation, efficiency, savings, re-use and infrastructure safety –
DSEAR Plan), among others.
The measure shall be completed by 30 June 2023.
Investment 1 (C5.I1) – Treatment, sanitation, efficiency, savings, re-use and infrastructure safety
(DSEAR) actions
The objective of this investment is to increase the quality and management of water in Spain.
The measure consists in investments into water and wastewater infrastructure as well as investments
in dams and reservoirs to preserve their safety.
Investment 2 (C5.I2) - Restoration of river ecosystems, water infrastructure and flood risk mitigation
The objective of this investment is to restore the ecological status of rivers, mitigate flood risks and
reduce irrigators reliance on overexploited aquifers.
The investment consists in the restoration of rivers and investments related to water supply
infrastructure for irrigation or drinking water.
Investment 3 (C5.I3) – Digital transition in the water sector (Digital Environmental Enforcement) –
Strategic project for economic recovery and transformation (PERTE) for the digitalisation of water
uses.
The objective of this investment is to accelerate the digital transition in water-related management
systems and services and provide new tools for meteorological monitoring and management.
The investment consists in actions related to the PERTE for the digitalisation of water uses, radars
and the digitalisation of hydrological or meteorological processes.
Investment 4 (C5.I4) – Adapting the coastline to climate change
The objective of this investment is to increase the resilience of the Spanish coast to climate change
and climate variability, and to integrate climate change adaptation into the planning and management
of the Spanish coast and sea.
This investment consists in the restoration of degraded areas and ecosystems across coastlines.
E.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
48
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
74 C5.R1 M Entry into force of the
amendments of the
Hydrological Planning
Regulation
Provision of the Royal
Decree on the entry
into force
Q4 2021 Royal Decree amending the Hydrological Planning Regulation (Official
Journal). Amendments shall concern aspects related to droughts and water
scarcity, the implementation requirements of the Water Framework Directive
and the relevant standards within the framework of the Common Strategy for
the Implementation of the Water Directives.
75 C5.R1 M Entry into force of the
amendment of the Water
Law and the new
Regulation replacing the
Royal Decree 1620/2007
Provision of the Water
Law on the entry into
force
Q2 2023 Amendment of the Water Law to include a revision of taxes for wastewater
discharges and the system for the recovery of water infrastructure costs in line
with the polluter pays and cost recovery principles. The new Regulation
replacing the Royal Decree 1620/2007 shall change the regulatory and financial
framework for the reuse of wastewater in line with the polluter pays and cost
recovery principles, improving the monitoring and protection of water bodies,
including groundwater, and address droughts and scarcity aspects.
76 C5.I1 T Improved water and
wastewater treatment
infrastructures
Number
(actions)
0 70 Q2 2023 70 completed actions to improve and/or construct water and wastewater
treatment infrastructures, aiming at ensuring compliance with Directive
91/271/EEC (for wastewater infrastructure projects), or at improving the
efficiency and/or reducing water losses in water distribution systems (for water
infrastructure projects).
427 C5.I1 T Construction or
renovation of water and
wastewater treatment
infrastructures
Number
(water and
wastewater
treatment
infrastructur
es)
70 208 Q2 2026 For 208 water and wastewater treatment infrastructures:
• confirmation by the administration that contracts related to their
renovation or construction have been performed; or
• confirmation by the administration that the testing phase after their
renovation or construction has begun.
• orsubmission of final reports by recipient entities or individuals
confirming the completion of the activities awarded for grants relating to
their renovation or construction.
428 C5.I1 M Safety of dams and
reservoirs
Certificates of
acceptance, or
equivalent certifying
that contracts have
been performed
Q2 2026 Confirmation by the administration that contracts related to the safety of 8
dams and reservoirs have been performed.
Investments in the construction of new dams or the extension of existing dams
shall be excluded.
77 C5.I2 M Restoration of riverbanks
protection against flood
risks
Certificates signed by
MITERD
Q4 2022 At least 200 km of riverbanks restored and at least 40 000 inhabitants being
protected against flood risks.
77bis C5.I2 M Monitoring and
restoration of rivers
Final reports by
recipient entities or
individuals or
certificates of
acceptance, or
Q2 2026 Final reports confirming the completion of the activities awarded have been
submitted by recipient entities or individuals for grants relating to the
monitoring and restoration of river ecosystems and to protect against flood
risks, or confirmation by the administration that contracts, or parts thereof,
related to the monitoring and restoration of river ecosystems and to protect
49
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
equivalent certifying
that contracts have
been performed
against flood risks have been performed, for a total cumulative amount of EUR
203 400 000 in grants and contracts awarded (including any amendments).
78 C5.I2 M Construction or
renovation of
infrastructure supplying
water for irrigation
Certificates of
acceptance, actas de
puesta en
marcha/servicio,
statements of
conformity or
equivalent certifying
that contracts have
been performed
Q2 2026 For 15 infrastructures supplying water for irrigation or drinking water:
- Confirmation by the administration that contracts related to the construction
or renovation have been performed; or confirmation by the administration
that the testing phase after their renovation or construction, has begun.
Investments into infrastructure for the production of desalinated water shall be
the best available technology with the lowest environmental impacts in the
sector.
430 C5.I3 M PERTE for the
digitalisation of water
users
Final reports by
recipient entities or
individuals or
certificates of
acceptance, statements
of conformity or
equivalent certifying
that contracts have
been performed
Q2 2026 Final reports confirming the completion of the activities awarded have been
submitted by recipient entities or individuals for grants relating to the PERTE
for the digitalization of water uses, or confirmation by the administration that
contracts, or parts thereof, related to the PERTE for the digitalisations of water
uses have been performed, for a total cumulative amount of EUR
494 100 000 in grants and contracts awarded (including any amendments).
426 C5.I3 M Radars and digitalisation
of hydrological or
meteorological processes
Certificates of
acceptance, statements
of conformity or
equivalent certifying
that contracts have
been performed
Q2 2026 Confirmation by the administration that contracts, or corresponding parts
thereof, related to radars and the digitalisation of hydrological or
meteorological processes, for a total amount of EUR 299 700 000 have been
performed.
80 C5.I4 T Restoration of degraded
areas and ecosystems
across at least 50
kilometres of coastline
Number
(kilometres)
0 50 Q4 2022 Completion of at least 50 kilometres of coastline in restoration of degraded
areas and ecosystems, protection and increase accessibility to coastal areas,
mitigation of erosion, better knowledge and increase coastal areas resilience
and adaptation to the effects of climate change, remote monitoring and
implementation of strategic marine planning policies. Actions shall consider
any of the following: (i) Increase the resilience of the Spanish coast to the adverse effects of climate
change by combating erosion and strengthening the coastline. This shall
consider the creation of breakwater, artificial beaches, floating surfaces,
sediment management, nature based solutions, beach and dune system
restoration, coastal protection infrastructure, implementation of smart grids for
coastal erosion monitoring, or actions with similar effects.
(ii) Protect and restore the coastal ecosystems or degraded areas. This shall be
done by (a) relocating installations affected by backsliding; (b) delimiting the
50
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
State-owned land-based maritime domain; (c) recovering improperly or
inappropriately occupied Stated-owned maritime land; (d) risk assessment and
management or similar actions; (e) environmental recovery of degraded coastal
areas and ecosystems; (f) conservation and management of the coastline; and/or
(g) actions with similar effects. (iii) Improve orderly and correct accessibility to the public land-based maritime
domain. This shall be done by recovering land to provide access to the public
domain, planning, management and restoration of access or actions with similar
effects. (iv) Implementation of strategic marine planning policies. This shall be done by
the implementation of Maritime Spatial Planning, Marine Strategies, scientific
advice on oceans, climate and coasts, and the development of a georeferenced
web application for sea users.
81 C5.I4 T Restoration of degraded
areas and ecosystems
across at least 100
kilometres of coastline
Number
(kilometres)
50 100 Q2 2023 Completion of works across at least 100 kilometres of coastline which shall
include any of the following: (i) Increase the resilience of the Spanish coast to the adverse effects of climate
change by combating erosion and strengthening the coastline and remote
monitoring. This shall consider the creation of breakwater, artificial beaches,
floating surfaces, sediment management, nature based solutions, beach and
dune system restoration, coastal protection infrastructure, implementation of
smart grids for coastal erosion monitoring, better knowledge or actions with
similar effects. (ii) Protect and restore the coastal eco-systems or degraded
areas. This shall be done by (a) relocating installations affected by backsliding;
(b) delimiting the State-owned land-based maritime domain; (c) recovering
improperly or inappropriately occupied Stated-owned maritime land; (d) risk
assessment and management or similar actions; (e) environmental recovery of
degraded coastal areas and ecosystems; (f) conservation and management of the
coastline; (g) better knowledge and/or (h) actions with similar effects. (iii) Improve orderly and correct accessibility to the public land-based maritime
domain. This shall be done by recovering land to provide access to the public
domain, planning, management and restoration of access, better knowledge or
actions with similar effect. (iv) Implementation of strategic marine planning policies and better knowledge.
This shall be done by the implementation of Maritime Spatial Planning, Marine
Strategies, scientific advice on oceans, climate and coasts, and the development
of a georeferenced web application for sea users. (Baseline: 31 December
2022.)
81b C5.I4 T Restoration of degraded
areas and ecosystems
Number
(kilometres)
100 145 Q2 2026 Confirmation by the administration that contracts relating to the restoration of
degraded areas and ecosystems across 145 kilometres of coastline have been
performed.
51
F. COMPONENT 06: SUSTAINABLE MOBILITY (LONG-DISTANCE)
This component of the Spanish recovery and resilience plan addresses the following challenges: 1)
the transition towards more sustainable modes of transport; 2) reducing the emissions of the transport
sector; 3) making the transport sector safer, more accessible, sustainable and inclusive.
The objectives of the component are: the development of the Spanish rail network (in particular the
core TEN-T corridors and the non-core TEN-T network); establishing a more interoperable transport
network (rail, road, ports) with the objective to reduce its carbon footprint; the improvement of cross-
border connections with France and Portugal; the modernisation of the transport sector with the
adoption of advanced digital technologies.
This component addresses the Country Specific Recommendations on the promotion of investment
on energy efficiency and resource use and on the promotion of rail freight infrastructure (Country
Specific Recommendation 3 2019) and on the investment on the green and digital transition and
sustainable transport (Country Specific Recommendation 3 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
F.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C6.R1) – Safe, Sustainable and Connected Mobility Strategy
The objectives of the measure are to:
a) Increase security of the mobility network ensuring better protection of people and goods,
improving standards and reducing accidents.
b) Increase sustainability prioritising daily mobility, economic and social equity, energy
efficiency and the fight against climate change.
c) Enhance connectivity with digitalisation, technological progress and multimodal
connectivity.
The strategy shall address specific actions in the following nine areas:
i. Mobility for all (ensuring universal accessibility at a reasonable costs);
ii. New Investment Policies (to ensure adequate financing of transport infrastructures and
services);
iii. Secure mobility (prioritizing investment in monitoring, maintenance, and cybersecurity);
iv. Low-emission mobility (increase efficiency, reduce energy consumption);
v. Smart mobility (boost R&D and mobility innovation, build and manage intelligent
infrastructure);
vi. Smart Intermodal Logistics Chains (prioritize the transport of goods by rail in public and
private agendas);
vii. Connecting Europe and Connected to the World (connect ports to intermodal logistic
terminals and intensify cooperation with neighbouring countries to coordinate the
construction and/or improvement of cross-border infrastructures);
viii. Social and labour aspects (gender balance and re- and upskilling actions for the transport
workforce); and
ix. Digitalisation of the ministry of transport, mobility and urban agenda to embrace digital
transition and become more open and innovative.
52
The implementation of the measure shall be completed by 31 December 2021.
Reform 2 (C6.R2) – Indicative Rail Strategy
The objectives of the reform is the establishment of instruments to ensure that the rail network meets
the mobility needs of the future in a coherent and effective way. The strategy shall set up a clear
planning scenario for the railway transport mode and it shall make it possible to align investment
priorities with the Strategy for Safe, Sustainable and Connected Mobility (R1).
The reform shall consist of several actions including:
a) establishing a clearer planning of actions in the railway sector, especially geared
toward everyday mobility;
b) improving network maintenance;
c) ensuring economic sustainability of the rail network;
d) prioritising resource efficiency, with an ex-ante and ex-post evaluation of investment
projects;
e) enhancing interoperability of the network, especially on the trans-European network
corridors, and intermodality of the network;
f) boosting rail freight traffic;
g) enhancing safety in rail transport and
h) fostering the digitalisation of transport and innovation to ensure connected mobility.
The implementation of the measure shall be completed by 31 December 2022.
Investment 1 (C6.I1) – National transmission network: European Corridors
The objectives of the measure are to build new railway infrastructure in the core European TEN-T
corridors and modernising and upgrading the existing ones. The measure consists in actions covering
1 400 kilometres of the core TEN-T corridors.
Investment 2 (C6.I2) – Trans-European Network for Transport Program, other works
The objective of the measure is to make the national transport networks more reliable, sustainable,
secure and resilient. The measure consists in various actions in the areas of air, road and rail transport,
and to support digitalisation actions.
Investment 3 (C6.I3) – Intermodality and logistics
The objective of the measure is to implement Axis 6 of the Secure, Sustainable and Connected
Mobility Strategy (R1) on Smart Intermodal Logistics Chains. The measure consists in interventions
related to intermodal and logistic terminals, and the accessibility and sustainability of ports.
Investment 4 (C6.I4) – Support programme for sustainable and digital transport
The objective of the measure is to improve the efficiency of the transport system. The measure
consists in actions for sustainable or digital transport.
F.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
53
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
82 C6.R1 M Strategy on
sustainable,
secure and
connected
mobility (public
consultation)
Notice of end
of consultation
Q4 2020 End of the public consultation process of the strategy addressing actions in the
following nine areas: 1) Mobility for all (to ensure universal accessibility at a reasonable costs); 2) New Investment Policies (to ensure adequate financing of transport
infrastructures and services); 3) Secure mobility (prioritizing investment in monitoring, maintenance, and
cybersecurity); 4) Low-emission mobility (increase efficiency, reduce energy consumption); 5) Smart mobility (boost R&D and mobility innovation, build and manage
intelligent infrastructure); 6) Smart Intermodal Logistics Chains (to prioritize the transport of goods by
rail); 7) Connecting Europe and Connected to the World (connect ports to intermodal
logistic terminals and intensify cooperation with neighbouring countries to
coordinate the construction and/or improvement of cross-border
infrastructures); 8) Social and labour aspects (gender balance and re- and upskilling actions for
the transport workforce); 9) Digitalisation of the ministry of transport (MITMA).
83 C6.R1 M Strategy on
sustainable,
secure and
connected
mobility
(approval)
Approval by
Council of
Ministers
Q4 2021 Approval by Council of Ministers of the strategy addressing actions in the
following nine areas: 1) Mobility for all (with the aim to ensure universal accessibility at a
reasonable cost); 2) New Investment Policies (to ensure adequate financing of transport
infrastructures and services); 3) Secure mobility (prioritizing investment in monitoring, maintenance, and
cybersecurity); 4) Low-emission mobility (increase efficiency, reduce energy consumption); 5) Smart mobility (boost R&D and mobility innovation, build and manage
intelligent infrastructure); 6) Smart Intermodal Logistics Chains (prioritize the transport of goods by rail
in public and private agendas); 7) Connecting Europe and Connected to the World (connect ports to intermodal
logistic terminals and intensify cooperation with neighbouring countries to
coordinate the construction and/or improvement of cross-border
infrastructures); 8) Social and labour aspects (gender balance and re- and upskilling actions for
the transport workforce); 9) Digitalisation of the ministry of transport MITMA.
54
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
84 C6.R2 M Indicative Rail
Strategy
Publication in
the Official
Journal
Q4 2022 Publication in the Official Journal of the approval resolution of the Indicative
Rail Strategy with actions on: a) establishing a clearer planning of actions in the railway sector, especially
geared toward everyday mobility; b) improving network maintenance; c) ensuring economic sustainability of the rail network; d) prioritising resource efficiency, with an ex-ante and ex-post evaluation of
investment projects; e) enhancing interoperability of the network, especially on the trans-European
network corridors, and intermodality of the network; f) boosting rail freight traffic; g) enhancing safety in rail transport; h) fostering the digitalisation of transport and innovation to ensure connected
mobility. For all actions included in the ‘Indicative Rail Strategy’, ensure the fulfilment
of the provisions of Law 21/2013 on environmental impact assessment and
Law 9/2018 of 5 December, amending Law 21/2013, and implement the
required mitigation actions for protecting the environment of the
Environmental Impact Assessment (EIA).
For the purposes of this operational arrangement, publication in the relevant
official website is considered as a qualitative indicator of the entry into force.
85 C6.I1 T Core TEN-T
network: award
of contracts
Contract or
other legal
instrument
0 144 Q4 2022 At least 144 contracts or other legal instruments awarded which include actions
in one or more of the following corridors of the core TEN-T network: ATLANTIC CORRIDOR • Y Vasca: Vitoria-Bilbao-San Sebastian/Astigarraga-Irun • Valladolid-Palencia-León • León-La Robla-Pola de Lena • Castejón-Pamplona-Logroño-Bilbao
• La Coruña-Vigo-Ourense • Ourense-Monforte
• Monforte-León • Talayuela-Plasencia-Cáceres-Mérida-Badajoz
• Talayuela-Madrid-Valladolid-Vitoria
• Sevilla-Huelva
MEDITERRANEAN CORRIDOR: • Madrid-Zaragoza-Tarragona
• Frontera francesa-Barcelona/Tarragona-Vandellós
55
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
• Vandellós-Castellón • Sagunto-Teruel — Zaragoza • Zaragoza-Tarragona • Castellón-Valencia-La Encina-Alicante
• Alcázar de San Juan-La Encina • Murcia-Cartagena • Murcia-Almería
• Utrera-Antequera Santa Ana
• Madrid-Valencia
COMMON TO BOTH CORRIDORS • Linking HSL Barcelona — HSL Levante • Aranjuez-Alcázar de San Juan-Manzanares--Córdoba-Algeciras • Madrid-Seville The actions shall belong to one or more of the following types: • Platform. It includes projects that make it possible to set up the infrastructure
that shall support the tracks and which includes embankments, clearance,
viaducts, tunnels, etc. These are mainly construction of new infrastructure. • Replacement of services. It includes actions aimed at the restoration of
existing services (light, irrigation, water, etc.) which are affected during the
execution of the railway works. • Tracks. It includes actions for the assembly and supply of track materials
(ballast, sleepers, rail, switches and expansion devices) on new railway
sections, as well as the renewal of existing tracks. • Electricity. It includes actions aimed at the electrification of lines including:
overhead contact line, traction substations, transformation centres, power
remote control, high-voltage power lines, etc. • Traffic signalling and control. It includes projects aimed at the
implementation of new signalling and traffic control systems (ERTMS, etc.). • Telecommunications. Includes projects related to fixed and mobile
telecommunications on railway lines (such as fibre optic, GSM-R) • Stations. It includes the upgrading and rehabilitation of existing stations, as
well as the construction of new stations.
87 C6.I1 M Core TEN-T
network:
contracts
performed
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts or
Q2 2026 Confirmation by the administration that contracts or other legal instruments, or
corresponding parts thereof, relating to one or more of the actions and corridors
as defined in Target 85, covering 1400 kilometers on corridors of the core
TEN-T network, have been performed.
56
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
other legal
instruments
have been
performed
88 C6.I2 T TEN-T network
rail transport and
state road
network awarded
contracts
Contract or
other legal
instrument
0 188 Q4 2022 At least 188 contracts or other legal instruments awarded which include
interventions in different transport modes: for rail interventions in the non-core
TEN-T network and for roads in the state road network a) For rail, interventions shall belong to one or more of the following types of
interventions: • Improvement of the technological infrastructure for rail traffic management • Security (such as cybersecurity, installation of crash detectors) • Acoustic protections/Noise maps • Development of satellite technology applied to ERTMS rail signalling • Electrification of sections (such as Monforte-Lugo) • Track renewal (such as Soria-Torralba and Monforte-Lugo) • Improvement of the control-command and signalling subsystem (such as
Soria-Torralba and Ávila-Salamanca) • Creation of new sections or variants (such as Palencia-Santander, variant of
Rincón de Soto and Variant of Ourense) b) For roads, interventions shall belong to one or more of the following types of
interventions: • Improving road safety: including road safety in tunnels, protecting vulnerable
wildlife and protecting vulnerable users • Sustainability: air quality improvement, new forms of urban mobility,
protecting biodiversity, climate risk prevention, energy efficiency, noise
reduction • Digitalisation: Implementation of monitoring systems for bridges, tunnels,
using Big Data analytics and Internet of Things; digitalisation of road for
monitoring and maintenance • Implementation of Intelligent Transport Systems in bus-VAO lanes • Update of the primary preliminary draft of the fixed link across the Strait of
Gibraltar
91 C6.I2 M Digitalization
actions: contracts
performed
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts or
other legal
instruments
Q4 2025 Confirmation by the administration that 40 contracts or other legal instruments
relating to digitalization actions have been performed.
57
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
have been
performed
92 C6.I2 M TEN-T network
excluding
corridors:
contracts
performed
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts or
other legal
instruments
have been
performed
Q2 2026 Confirmation by the administration that contracts or other legal instruments, or
corresponding parts thereof, relating to one or more of the interventions defined
in Target 88 point a), covering 900 kilometers on the TEN-T rail network
excluding corridors, have been performed.
93 C6.I2 M Air traffic
management:
contracts
performed
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been performed
Q2 2026 Confirmation by the administration that 35 contracts relating to air traffic
management, have been performed.
94 C6.I2 M State Road
network:
contracts
performed
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts or
other legal
instruments
have been
performed
Q2 2026 Confirmation by the administration that 92 contracts or other legal instruments
relating to one or more of the types of interventions defined in Target 88 point
(b) have been performed.
Works in 70 tunnels have been performed.
95 C6.I3 T T1: number of
contracts or other
legal instruments
awarded to
improve
intermodal and
logistic
infrastructures
- Contract or
other legal
instrument
0 66 Q4 2022 At least 66 contracts or other legal instruments awarded including interventions
to improve intermodal and logistic infrastructures. Interventions shall belong to one or more of the following areas: a) the development and upgrade of strategic intermodal and logistical terminals
in one or more of the following locations: • Vicálvaro in Madrid; • La Llagosta in Barcelona • San Luis in Valencia
58
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
• Júndiz in Álava. • Logistic facility of Can Tunis (Barcelona) • Orduña terminal (Bizkaia) • Logistics facility in Lezo (Gipuzkoa) • Muriedas (Santander) • Escombreras terminal (Murcia); b) the construction or extension of sidings to a length of at least 750 metres; c) the improvement of rail access to the Port of A Coruña and the Port of
Castellón;
d) the improvement of road access to the Port of Algeciras; and
e) improved accessibility and sustainability in ports, including: • Accessibility: railway access works, including works to refurbish and
upgrade, as well as new access and improvement of internal traffic in ports, by
adapting the infrastructure that continues its external land-based access. • Sustainability: including adequacy of water supply and sanitation systems; air
quality improvement plans; installation of more efficient energy networks;
solar photovoltaic installations; renovation of lighting networks and installation
of LED technology; power consumption control systems; refurbishment of
processing systems.
97 C6.I3 M Intermodal and
logistic terminals,
ports or 750-
metre sidings:
contracts
performed
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts or
other legal
instruments
have been
performed
Q2 2026 Confirmation by the administration that contracts or other legal instruments, or
corresponding parts thereof, for a total amount of EUR 877,1 million, relating
to one or more of the type of interventions defined in Target 95, have been
performed.
99 C6.I4 M Support to the
programme of
sustainable and
digital transport.
Publication in
the Official
Journal and
adoption of
official
resolutions
Q4 2022 The endowment of EUR 800 000 000 under the Support Programme of
Sustainable and Digital Transport through: a) the publications in the Official Journal of Ministerial Order(s) establishing
the support scheme for sustainable freight transport based on ECO-
INCENTIVES for rail and maritime purposes;
b) the official resolutions approving the transfers established in the Royal
Decree that allocates the transfer of funds to Autonomous Communities for the
award of grants for projects for the digitalisation of passenger and freight
transport services at regional and local level;
c) the official resolutions approving the transfers established in the resolution
by the State Secretariat for Transport, Mobility and the Urban Agenda of the
59
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
transfer of funds to the Autonomous Communities for the award of contracts or
other legal instruments for projects for the digitalisation of passenger and
freight transport services at regional and local level; and
d) the resolution by the State Secretariat for Transport, Mobility and the Urban
Agenda of the award of projects for the following actions: Action line 1. Interoperability in rail freight transport 1. On-board European Rail Traffic Management Systems (ERTMS) 2. Actions removing barriers to rail interoperability in accordance with the
TSIs. 3. Innovation and development of the variable gauge axis in locomotives. Action line 2. Promotion of transport intermodality
4. Construction, adaptation or upgrading of cargoes and intermodal rail-road
terminals and their land connections Action line 3. Modernisation of rail freight equipment 5. Actions supporting the refurbishment or upgrading of wagons for rail freight,
including for the establishment of rail highway services. 6. Actions to support the refurbishment or adaptation of railway tractor
equipment with other material using alternative fuels (hydrogen or electricity). Action line 4. Safe, sustainable and connected road transport 7. Construction and upgrading of secure parking areas for commercial vehicles
and provision of information services (Delegated Regulation (EU) No
885/2013). 8. Intelligent Transport Services for the Road Sector (ITS) in toll motorway
concessions and other road safety and conservation services. 9. Actions supporting the deployment of alternative fuels refuelling
infrastructure for heavy duty vehicles on the road network 10. Actions to support the refurbishment or adaptation of means and machinery
to achieve sustainable pavement: reduced carbon footprint and sound reducers Action line 5. Sustainability of maritime and air transport 11. Support for the deployment of alternative fuels in Ports and Airports. 12. Support for the uptake of propulsive alternative energy technologies in the
maritime sector. Action line 6. Digitalisation of transport 13. Projects for the digitalisation of passenger and freight transport services at
national level.
For actions 9 and 11, selection criteria shall comply with the ‘Do no significant
harm’ Technical Guidance (2021/C58/01), ensuring that the infrastructure is
enabled at the time of construction for the transport of renewable and low-
carbon gases.
60
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
101 C6.I4 M Actions related to
Sustainable and
digital transport
Award
resolutions,
verification by
the
administration,
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been
performed,
audit reports
Q2 2026 In relation to letter a) defined in milestone 99, confirmation by the administration
of actions performed for a total amount of EUR 104.8 million relating to the
award of accrued ECO-INCENTIVES for rail and maritime purposes.
In relation to letter b) defined in milestone 99, verification by the administration
of the documentary justification for grant payments relating to the digitalization
of passenger and freight transport services at regional and local level, covering a
total amount of EUR 8.4 million.
In relation to letter c) defined in the description of milestone 99, confirmation by
the administration that 53 contracts or other legal instruments, or corresponding
parts thereof, relating to the digitalization of passenger and freight transport
services at regional and local level, have been performed.
In relation to letter d) defined in the description of milestone 99, provision of
47 audit reports confirming that actions in one or more of the action lines
referred to in milestone 99, have been performed.
61
F.3. Description of the investments for loan support
Reform 3 (C6.R3) – Energy Efficiency Strategy on the National Highways Network
The objective of this reform is the publication of the Strategy for Energy Efficiency in the State Road
Network and the establishment of a set of measures aiming at improving the energy efficiency in the
State Road Network.
This Strategy shall at least cover the following elements:
a) an analysis of the National Road Network energy supply;
b) an analysis of the current situation on the National Road Network regarding its illumination and
justification of possible solutions;
c) a list of measures or actions to be carried out in the National Road Network; and
d) an investment and financing plan for required measures or actions in the road network
illumination system with timelines for their implementation.
The Strategy will be published in the first quarter of 2024.
F.4. Milestones, targets, indicators, and timetable for monitoring and implementation
for loan support
See table below. The date of the baseline for all indicators is 1 February unless indicated differently
in the description of the action. Amounts in the table do not include VAT.
62
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
L15 C6.R3 M Energy Efficiency
Strategy
Publication in
the Official
Journal
Q1 2024 Publication in the Official Journal of the approval of the Energy Efficiency
Strategy for the National Road Network covering the elements in line with the
measure description.
63
G. COMPONENT 07: DEPLOYMENT AND INTEGRATION OF RENEWABLE ENERGY
SOURCES
The National Energy and Climate Plan (NECP) of Spain for 2021-2030 projects a significant growth
in renewable energy penetration in Spain, reaching 74 % in the electricity sector and 42 % in final
use in 2030. In this context, the objective of this component of the Spanish recovery and resilience
plan is to increase the use of renewable energy through the following elements:
a) the development of a clear and predictable regulatory framework that promotes investment in
renewables;
b) the establishment and consolidation of the industrial value chain in the field of renewables;
c) the support of innovative sources of renewable generation technologies, including their
integration into end uses; and
d) the development of green skills.
In addition, the component specifically seeks to promote the deployment of renewable energies on
the Spanish islands, as well as the participation of citizens through renewable energy communities.
The component is related to the promotion of investments in innovation and in energy efficiency
(Country Specific Recommendation 3 2019). It also promotes public and private investment and
fosters the green transition (Country Specific Recommendation 3 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
G.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C7.R1) – Regulatory framework for the promotion of renewable generation
The objective of this measure is to strengthen the regulatory framework for the promotion of
renewable generation, in order to increase certainty and encourage private investment in renewable
energy, to remove barriers to the deployment of renewables and to improve their integration in the
environment, the electrical system and into different sectors.
The measure shall include a number of legislative and regulatory steps including:
- the adoption of Royal Decree Law 23/2020 in June 2020, which sets up a new auction system for
renewable generation and improves the mechanism for access of renewable generation to the
electricity grid;
- the adoption of Royal Decree 960/2020 in November 2020, which enhances the predictability of
the revenues to be obtained by renewable generation in the new auctions;
- Royal Decree 1183/2020 in December 2020, which regulates the access and connection
conditions for renewable generation, in line with the provisions of Royal Decree Law 23/2020;
and
- The Law on Climate Change and Energy Transition, envisaged for adoption in the first half of
2021, which will establish into law the renewable targets for 2030 and the objective of climate
neutrality by 2050 (including a 100 % renewable electricity system). This law also includes
elements that are relevant to other components in the plan (such as the reduction of administrative
barriers and requirements for the installation of public recharging points).
The implementation of the measure shall be completed by 30 June 2023.
64
Reform 2 (C7.R2) – National self-consumption strategy
The objective of this measure is to boost self-consumption as an alternative form of renewable
generation, to set targets in this area for the period 2021-2030 and to identify and develop measures
to mitigate the main barriers to their deployment. Self-consumption contributes to the integration of
renewable generation in buildings and urban environments, and it boosts local employment.
The measure shall include the adoption by the Spanish government of a National self-consumption
Strategy during the second half of 2021 in order to reduce administrative barriers to self-consumption.
The strategy shall diagnose the current and potential situation in Spain, and identify measures aimed
at: (a) better coordination between administrations; (b) the dissemination of information to consumers
and awareness-raising; (c) identifying existing relevant skills, as well as further training opportunities
connected to the deployment of self-consumption.
The measure shall address the implementation of key elements of the National Self-Consumption
Strategy, including the publication of guidance on how to foster self-consumption and the completion
of trainings aimed at improving required skills.
The implementation of the measure shall be completed by 30 June 2023.
Reform 3 (C7.R3) - Development of energy communities
This measure has the objective of developing energy communities to boost citizens’ participation in
the energy transition, through renewable energy communities and citizen energy communities. This
measure consists in support to energy-related pilot projects or offices for energy communities.
Reform 4 (C7.R4) - Framework for innovation and technological development in renewable energy
This measure shall strengthen the framework for innovation and technological development of a
number of renewable energy sources, and contribute to progress towards the goal of 100 % of
renewable sources in energy demand. The renewable sources covered in this measure shall include
offshore wind energy and biogas. The measure shall also facilitate R&D in renewable technologies.
The measure shall include the publication of a roadmap for offshore wind and other marine energy.
The aim of this roadmap is to reduce administrative barriers for the development of this source of
renewable energy. Specifically, the roadmap shall seek to: (a) promote research, development and
innovation through a more agile regulatory framework, and by strengthening technology centres and
testing platforms for new prototypes; (b) identify opportunities and synergies with key industrial
sectors; (c) develop an appropriate regulatory framework for the deployment in Spain (especially of
floating technology); and (d) identify measures to minimise environmental effects (whilst at the same
time seeking to simplify administrative procedures). The measure shall implement the key regulatory
measures identified in the road map to promote offshore wind farms, boost research and development
and support the deployment of floating technologies.
The second element of this measure is the publication of a roadmap for biogas, which shall analyse
the appropriate regulatory and sectoral tools to promote biogas, with a focus on the efficient use of
this energy source (such as in agro-industrial applications, and for heavy-duty vehicles where
electrification is not yet an alternative). This part of the reform shall address the implementation of
key activities from the biogas roadmap, including: (a) the establishment of a system of guarantees of
origin for renewable gases, aimed at fostering investment in biogas and at decarbonising sectors such
as industry and transport; (b) the development of a tool to compute the contribution of biogas to
decarbonisation; and (c) pre-feasibility studies to promote the implementation of biogas production
facilities.
The implementation of the measure shall be completed by 30 June 2023.
Investment 1 (C7.I1) - Development of renewable energies and storage
The objective of this measure is to foster the development of renewable energies and storage. This
measure consists of investment in capacity for renewable energy production and storage.
65
Investment 2 (C7.I2) – Sustainable energy in islands
The objective of this measure is to increase sustainable energy in the Spanish islands (the Canary and
Balearic islands), and in particular to the support for projects for the penetration and integration of
renewable energy into islands and non-peninsular systems.
This measure consists in actions to support the energy transition and additional production capacity
for renewable energy in the islands.
G.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020, unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
66
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
102 C7.R1 M Entry into force of Royal Decree Law
23/2020 (energy measures)
Provision in
Royal Decree
Law 23/2020 on
entry into force
Q4 2020 Royal Decree Law 23/2020 approves energy measures aiming at
setting the legal basis for a new auction scheme, defining new
participants in the energy sector, such as independent aggregators and
renewable energy communities, and contributing to rationalize access
and connection permits
103 C7.R1 M Entry into force of Royal Decree
960/2020 (economic regime for
renewable energy)
Provision in
Royal Decree
960/2020 on
entry into force
Q4 2020 Royal Decree 960/2020 regulates the economic regime for renewable
energy
104 C7.R1 M Entry into force of Royal Decree
1183/2020 (connection of renewables to
the electricity grid)
Provision in
Royal Decree
1183/2020 on
entry into force
Q4 2020 Royal Decree 1183/2020 regulates hybridisation and ordering access to
and connection of renewables to the electricity grid.
105 C7.R1 M Entry into force of Law on Climate
Change and Energy Transition
Provision in the
Law on Climate
Change and
Energy
Transition on
entry into force
Q2 2021 The Law on Climate Change and Energy Transition shall provide
alternative regulatory stability to the development of renewable
resources, reduced administrative barriers and minimum requirements
for the installation of public recharging points in service
106 C7.R1 T Additional production capacity for
renewable energy
- Number
(MW)
0 6 000 Q2 2023 Cumulative additional production capacity for renewable energy
supported under the new enabling legislative framework included in
reform C7.R1 (including the auction mechanism established through
RD 960/2020, new regulation on access and connection permits, and
on hybridisation): at least 6 000 MW awarded
107 C7.R1 T Cumulative additional renewable energy
capacity installed in Spain
- Number
(MW)
0 6 000 Q2 2023 Cumulative additional renewable energy capacity installed in Spain
during the period Q1 2020-Q42023, under the new enabling legislative
framework included in reform C7.R1 (including the auction
mechanism established through RD 960/2020, new regulation on
access and connection permits, and on hybridisation): at least 6 000
MW built
Further Specifications from Operational Arrangements: Royal Decree
413/2014 exhaustively regulates the official register of renewable
generation (RAIPREE). In its Article 37, this Royal Decree indicates
that it is mandatory for all facilities under the scope of the Royal
Decree to be inscribed in the RAIPREE. Article 40 of the Royal Decree
mandates that, in order to be inscribed in RAIPREE, the facility must
hold a definitive authorisation for exploitation.
67
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
108 C7.R2 M National self-consumption Strategy Publication on
webpage
Q4 2021 Adoption by the Council of Ministers and publication on government
website of the National self-consumption Strategy in order to reduce
administrative barriers to self-consumption.
109 C7.R2 M Completion of measures under the
National self-consumption Strategy
Publication of
results on the
webpage
Q2 2023 Completion of key measures under the National self-consumption
Strategy, including: the publication on the website of the Ministry for
the Ecological Transition of technical guidance and the guidance to
municipalities on how to foster self-consumption and the completion of
trainings made at improving required technical skills on renewable
sources of renewable self-consumption for at least 500 professionals.
110 C7.R3 M Pilot project for energy communities Publication on
webpage
Q2 2022 Award of the first pilot project for energy communities on the basis of
calls for tender, in order to demonstrate the viability of this model.
111 C7.R3 T Energy-related pilot projects or offices
for energy communities
- Number 0 37 Q2 2026 Final reports confirming the completion of the activities awarded shall
be submitted by recipient entities or individuals for grants relating to a
cumulative number of 37 projects or offices for energy communities.
112 C7.R4 M Roadmap for offshore wind and other
marine energy
Publication on
webpage
Q4 2021 Publication of the Roadmap for offshore wind and other marine energy
in order to reduce administrative barriers to the development of this
source of renewable energy
113 C7.R4 M Entry into force of the regulatory
measures identified in the map for
offshore wind and other marine energy
Provisions in the
regulatory
measures on
entry into force
Q2 2023 Entry into force of the key regulatory measures identified in the map
for Offshore wind and other marine energy, to promote research and
innovation, and to support deployment of floating technologies. These
key measures shall include: final approval of the Maritime Spatial
Planning Plans, better coordination of the grid planning and the
offshore strategy and updating of the regulatory framework.
114 C7.R4 M Completion of measures identified in
the roadmap on biogas
Publication on
webpage
Q2 2023 Completion of key measures identified in the roadmap on biogas,
including the establishment of a guarantees of origin scheme for
renewable gases, to improve the competitiveness of biogas and to
foster the investments in biogas production ensuring a faster
decarbonisation in sectors such as industry and transport.
115 C7.I1 M Tender for investment support to
innovative or value added renewable
capacity
Publication in
the OJ
Q2 2022 Publication in the OJ of the first tender for investment support to
innovative or value added renewable capacity
116 C7.I1 M New projects, technologies or
installations of marine renewable
energy infrastructure
Award decision /
investment
authority
decision
Q2 2023 At least 6 developments awarded promoting new projects, technologies
or installations of marine renewable energy infrastructure. The 6
developments should contribute to the implementation of marine
renewable energy projects in Spain. The developments may include
SMEs with marine renewable energy activity which receive grants,
loans or equity investment, take part in pre-commercial public
procurement, as well as grants given directly to renewable energy
68
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
marine projects or to a prototype of a marine renewable energy new
technology manufacturing or deployment.
117 C7.I1 T Additional capacity for renewable
energy production and storage
- Number
(MW)
0 2 811 Q2 2026 Final reports confirming the completion of the activities awarded have
been submitted by recipient entities or individuals for grants relating to
the installation of renewable energy production and storage capacity, or
confirmation by the administration that contracts or agreements, or
parts thereof related to the installation of renewable energy production
and storage capacity have been performed, for a total cumulative
amount of 2811 MW.
118 C7.I2 M Clean Energy and Smart Projects for
Islands Office
Publication on
webpage
Q2 2023 Creation of the Clean Energy and Smart Projects for Islands Office
with the objective of managing the support programmes under the
Recovery and Resilience Facility. The office shall coordinate the
dynamisation and development of the energy transition in the islands
119 C7.I2 T Actions to support the energy transition
on islands
- Number 0 430 Q2 2026 Final reports confirming the completion of the activities awarded have
been submitted by recipient entities or individuals for grants relating to
energy transition on islands, or confirmation by the administration that
contracts or agreements, or parts thereof related to energy transition on
islands have been performed, for a total cumulative number of 430
actions.
120 C7.I2 T Additional production capacity for
renewable energy in the islands
- Number
(MW)
0 128 Q2 2026 Final reports confirming the completion of the activities awarded have
been submitted by recipient entities or individuals for grants relating to
the installation of renewable energy production capacity in the islands,
or confirmation by the administration that contracts or agreements, or
parts thereof related to the installation of renewable energy production
capacity in the islands have been performed, for a total cumulative
amount of 128 MW.
69
H. COMPONENT 8: ELECTRICITY INFRASTRUCTURE, SMART GRIDS AND
DEPLOYMENT OF FLEXIBILITY AND STORAGE
The National Energy and Climate Plan (NECP) of Spain aims to have a 42 % share of renewable
energy in final energy consumption by 2030. The integration of a growing amount of renewable
electricity generation (projected to reach 74 % of demand in 2030 and 100 % by 2050), requires a
number of complementary investments in grid digitalisation, storage and demand management. In
particular, the intermittency and partial predictability of renewable technologies means that energy
storage has an important role to play, to provide system flexibility and to ensure grid stability.
In this context, this component of the Spanish recovery and resilience plan shall pursue the following
objectives:
a) The development of a more flexible, decentralised and dynamic energy system capable of
efficiently and safely absorbing higher levels of renewable generation;
b) The development of new innovative business models; and
c) The involvement of new actors in the electricity system (producers, suppliers and consumers,
in addition to storage operators and aggregators), and a more flexible regulatory framework
capable of adapting to new needs, through regulatory sandboxes.
The component shall promote investments in innovation and in energy efficiency, and encourage the
adoption of efficient policies to encourage innovation (Country Specific Recommendation 3 2019).
It shall also promote public and private investment, and foster the green transition (Country Specific
Recommendation 3 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
H.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C8.R1) - Enabling framework for the integration of renewables into the energy system:
networks, storage and infrastructure
The objective of this measure is to enable a transparent and stable regulatory framework that creates
certainty and allows for increased integration of renewables into the energy system, through
investments in networks, storage and infrastructure.
The reform shall include the long-term decarbonisation strategy for 2050 (“ELP 2050”). The objective
of this strategy is to set the basis for a strategic and regulatory framework for the effective integration
of renewable energies in a flexible and intelligent energy system. Among the objectives of the ELP
2050 are: (a) the reduction of GHG emissions by 90 % compared to 1990 (climate neutrality); (b) the
achievement of 97 % of renewables on final energy consumption; and (c) a 100 % renewable
electricity system.
The implementation of the measure shall be completed by 31 March 2021.
Reform 2 (C8.R2) - Energy storage strategy and adaptation of the regulatory framework for the
deployment of energy storage
This measure aims to develop, approve and deploy a regulatory and strategic framework to foster
energy storage. The reform shall provide the necessary framework for the planned investments under
C8.I1 and C8.I3, relating to the deployment of energy storage and new business models in energy
transition, respectively.
The reform shall include the approval by the Spanish government of the Energy Storage Strategy. The
objective of this strategy is to have 20 GW of energy storage available in 2030 and 30 GW in 2050.
70
The reform shall include three legislative and regulatory acts: (i) Royal Decree 1183/2020 to regulate
access to the grid for storage facilities; (ii) Comisión Nacional de los Mercados y la Competencia
Circular 1/2021 to establish the methodology and conditions for access and connection to the
transmission and distribution networks of electricity generation facilities; (iii) the Comisión Nacional
de los Mercados y la Competencia Resolution of 10 December 2020, regulating the participation of
energy storage facilities in the provision of ancillary services.
The implementation of the measure shall be completed by 30 June 2022.
Reform 3 (C8.R3) - Regulatory framework for a more flexible energy system
The objective of this measure is to integrate flexibility and demand-side response in the regulatory
framework of the energy system.
This reform consists in the adoption of three regulatory measures.
Reform 4 (C8.R4) - Regulatory sandboxes or test-beds
This measure aims to develop regulatory test-beds (sandboxes) in the national regulatory framework,
allowing for the introduction of new products or technological solutions, exceptions or regulatory
safeguards to help facilitate research and innovation in the energy sector. The reform is directly linked
to reform C8.R3 and investment C8.I3.
The regulatory sandboxes shall enable the industry to test new technologies, systems and services
related to flexibility, demand response and energy storage in a safe environment where interested
parties can experience innovative solutions without being subject to preventing regulatory
requirements. In addition, the sandboxes shall provide for a two-way regulatory dialogue between the
Administration and the regulator, which shall accelerate and facilitate the review of existing
regulations and adjust them to the entry of new agents to the market. This is expected to facilitate the
creation of technological start-ups by giving them an opportunity to test their business models.
The reform shall include the adoption of a Royal Decree on the development of regulatory sandboxes
to enable the development of new pilot projects, with the aim of fostering research and innovation in
the electricity sector.
The implementation of the measure shall be completed by 30 June 2023.
Investment 2 (C8.I2) - Digitalisation of networks
The objective of the measure is to support the digitalisation of electricity distribution.
This measure consists in supporting investments by electricity distribution companies related to the
digitalisation of the distribution networks.
H.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020, unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
71
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
121 C8.R1 M Approval of the long-term
decarbonisation strategy
(“ELP2050”).
Approval by
Council of
Ministers
Q1 2021 Approval of the long-term decarbonisation strategy (“ELP2050”). ELP50 sets the
basis for the definition of the strategic and regulatory framework for the effective
integration of renewable energies in a flexible and intelligent energy system, to be
read in the context of the broader approach set out in the NECP.
122 C8.R2 M Entry into force of planning,
legislative and regulatory
reforms to promote the
development of energy storage
solution.
Provisions in
the legislative
and regulatory
measures on
entry into
force
Q2 2021 Adoption and entry into force of the following planning, legislative and regulatory
reforms to promote the development of energy storage solutions: a) Approval in the Council of Ministers of Energy Storage Strategy, with the
objectives of fostering the deployment of energy storage through 66 specific
measures grouped in the 10 lines of action included in the Strategy. The goal is to
have 20 GW of energy storage available in 2030 and 30 GW in 2050; b) Publication in the OJ of the Royal Decree 1183/2020, to regulate access to the
grid for storage facilities. c) Publication in the OJ of Circular 1/2021 by the Comisión Nacional de los
Mercados y la Competencia to establish the methodology and conditions for access
to and connection to the transmission and distribution networks of electricity
generation facilities. d) Publication in the OJ of the Resolution of 10 December 2020 regulating
participation of energy storage facilities in the provision of ancillary services
123 C8.R3 M Entry into force of regulatory
measures
Provisions in
the legislative
and regulatory
measures on
entry into
force
Q4 2025 a) Entry into force of the Resolution of December 10, 2020, by the Comisión
Nacional de los Mercados y la Competencia approving the adaptation of the
system's operating procedures to the balance conditions b) Entry into force of the Royal Decree approving the General Supply and
Contracting Regulation and establishing the conditions for the commercialization,
aggregation and consumer protection of electricity c) Entry into force of RDL23/2020 which shall include the creation of the status
of independent aggregator
124 C8.R4 M Entry into force of measures to
promote regulatory sandboxes
to foster the research and
innovation in the electricity
sector.
Provisions in
the Royal
Decree on
entry into
force
Q2 2022 Publication and entry into force of Royal Decree on the developments of
regulatory sandboxes to enable the development of new pilot projects, with the aim
of fostering the research and innovation in the electricity sector. The legislation shall enable the industry to test new technologies, systems and
services related to flexibility, demand response and energy storage, in a safe and
conducive space where interested parties can experience with innovative solutions
without being subject to prevailing regulatory requirements. Additionally, this shall
provide a two-way regulatory dialogue between the Administration and the
regulator, which shall accelerate and facilitate the review of existing regulations
and adequate them to the entry of new agents to the market, encouraging the
creation of technological start-ups by giving them an opportunity to test their
business models.
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Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
127 C8.I2 T Award of digitalisation projects
to electricity distribution
companies
- Number 0 161 Q2 2026 At least 161 digitalisation projects awarded to distribution companies.
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I. COMPONENT 9: RENEWABLE HYDROGEN
Spain’s National Energy and Climate Plan for 2021-2030 seeks to reduce greenhouse gas emissions
by 23 % compared to 1990. In this context, the main objective of component 9 of the Spanish recovery
and resilience plan is to develop renewable energy hydrogen technologies:
a. As a means to store energy to manage differences between the supply and demand of
electricity, providing flexibility to the electricity system.
b. By promoting their development and consolidation along the industrial value chain, given that
these technologies are currently not ready to operate on market terms;
c. By supporting their integration in end uses, including to replace fossil-based hydrogen in
industry; and
d. By developing green skills.
This component of the Spanish recovery and resilience plan addresses the Country Specific
Recommendations to promote investments in innovation and in energy efficiency (Country Specific
Recommendation 3 2019), and to foster the green transition (Country Specific Recommendation 3
2020).
The component is part of the renewable energy strategy underpinning component 1 and component 6
(use of hydrogen for mobility & transportation purposes), component 7 (renewable energy
generation), and component 8 (storage and smart grids) of the Spanish recovery and resilience plan.
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
I.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C9.R1) – Hydrogen roadmap
This measure shall provide a framework to develop renewable hydrogen in Spain (the ‘Hydrogen
roadmap’). To this end, it identifies the objectives to be achieved by 2030 in terms of installed capacity
by sector (industry and transport). The Hydrogen roadmap was approved by the Council of Ministers
in October 2020. The measure also establishes a concrete means to support implementation of the
roadmap by ensuring hydrogen electrolysers are supplied with renewable energy. The related
regulatory actions shall include i) establishing a regulatory instrument which includes the
appointment and governance of the national bodies issuing guarantees of origin for renewable gases,
including renewable hydrogen; and ii) a regulatory mechanism setting out how the renewable origin
of hydrogen is verified.
This reform shall be completed by 30 June 2022.
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Investment 1 (C9.I1) – Scheme to support renewable hydrogen, a country project
This measure aims to contribute to implement the Hydrogen roadmap along four lines of action.
This measure shall consist of a public investment in a support scheme covering subsidies to support
the production and uptake of renewable hydrogen. The scheme shall operate by providing financial
incentives via the award of grants. On the basis of the RRF investment, the support scheme aims at
initially providing at least EUR 1 555 000 000 of financing. The scheme shall be managed by
‘Instituto de Diversificación y Ahorro de la Energía’ (IDAE) as the implementing partner.
In order to implement the investment into the scheme, Spain shall adopt one or several legal
instruments establishing the scheme, that shall include the following elements:
1. The list of activities eligible for support which shall include all of the following, among others:
• Support to, among others, SMEs to strengthen and reinforce the existing Spanish value chain
by enhancing one or several of the following activities: production capabilities, skills,
competitiveness, knowledge and technology transfer, and/or international dimension;
• Support technological developments or prototypes (such as electrolysers, compressors,
storage vessels, fuel cells and H2-based transport systems), including “first of a kind” to
support the validation of new upscaled designs or prototypes associated to either the
production, distribution logistics or consumption of hydrogen;
• Support interventions targeting the improvement of test facilities or implementing new
manufacturing lines of key enabling technologies or systems within the hydrogen supply
chain, such as electrolysers or fuel cells. These shall either: i) improve R&D&I test facilities
or laboratories and/or related equipment; or ii) improve facilities and/or procurement of new
equipment (such as machine tools) to manufacture hydrogen and fuel cell related systems,
equipment or components;
• Support to establish renewable hydrogen clusters integrating large-scale production,
processing and consumption. The objective of at least one of these clusters is to integrate a
high-capacity renewable hydrogen electrolyser that directly supplies hydrogen to local
industrial consumers. The electrolyser shall be sourced with renewable electricity. The
resulting generated hydrogen shall be integrated into industrial processes and supply chains
of firms (including adaptation and shifting of business models away from fossil-based
hydrogen consumption) to replace at least 5% of their annual fossil based hydrogen
consumption;
• Support to the deployment of hydrogen across pioneering projects with a smaller size than the
cluster. These shall introduce renewable hydrogen beyond a single industrial hub to isolated
energy systems that permit integrating renewable hydrogen into fields such as transport. These
interventions are expected to encompass the production, distribution and consumption of
renewable hydrogen, furthering coverage across different sectors and parts of the Spanish
territory;
• Some of the firms supported through the measure may become part of a hydrogen IPCEI,
together with firms from other Member States, relying on proper framework to collaborate
within the Union to integrate national value chains to boost competitiveness.
2. Description of the decision-making process of the scheme: The evaluation of the applications and
the selection of the beneficiaries to be included in final award decisions or investment decisions
under the scheme shall be taken by an investment committee or technical evaluation committee
and approved by a majority of votes from members who are independent from the government,
meaning that they must be either staff employed by IDAE and/or other independent experts. Final
75
award decisions or investment decisions under the scheme shall be limited to the approval
(without modifications) or the exercise of a veto right on an award decision or investment decision
proposed by the investment committee or relevant equivalent governing body. In the event that
any of the applicants are participated by IDAE and the budget for that call is insufficient to cover
all the applications received, the evaluation process shall be externally audited as envisaged in
IDAE's “Plan de Mitigación de Potenciales Conflictos de Interés en Sociedades Participadas”.
3. Requirement to comply with the ‘Do no significant harm’ (DNSH) principle under the Recovery
and Resilience Facility as set out in the DNSH Technical Guidance (2021/C58/01). In the case of
general support to corporates (including equity and venture capital), the legal instrument(s) shall
exclude companies with a substantial focus14 in the following sectors: (i) fossil fuel-based energy
production and related activities15; (ii) energy-intensive and/or high CO2-emitting industries16;
(iii) production, rental, or sale of polluting vehicles17; (iv) waste collection, waste treatment and
disposal18, (v) processing of nuclear fuel, production of nuclear energy. Furthermore, the legal
instrument(s) shall require compliance with the relevant EU and national environmental
legislation of the final beneficiaries of the subsidy schemes.
4. The requirement that final beneficiaries of the scheme shall not receive support from other Union
instruments to cover the same cost.
5. The amount covered by the scheme and the requirement to reinvest any unused proceeds from the
scheme in the activities as those listed above, including beyond 2026.
6. Reporting requirements for climate investment for the subsidy scheme19.
I.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
14 It is considered that a Final Beneficiary has a “substantial focus” on a sector or business activity if such sector or activity
is identified as being an essential part of the business activity of the Final Beneficiary respectively in relation to the gross
revenue, profit, or client base of the Final Beneficiary. The gross revenue generated from the restricted sector or activity
shall, in any case, not exceed 50% of the gross revenue. 15 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01); and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 16 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in Commission Implementing Regulation (EU) 2021/447. 17 Polluting vehicles are defined as non-zero-emission vehicles. 18 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste, and
to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing
exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 19 The implementing partner shall also be required to provide to the Member State a semi-annual report on the
implementation of each project/activity.
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Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
129 C9.R1 M Hydrogen Roadmap Approval by
Council of
Ministers
Q4 2020 Approval of the Hydrogen Roadmap by the Council of Ministers. The hydrogen roadmap
establishes the guidelines defined by Spain for the development of the renewable hydrogen
sector. To this end, it identifies the goals to be achieved in terms of installed capacity, industry
and mobility by 2030.
130 C9.R1 M Entry into force of
the regulation
establishing
Guarantees of
origin for
renewable gases
Provision in the
regulation
indicating the
entry into force
of the
regulation
Q2 2022 Entry into force of the regulation establishing a national system of guarantees of origin for
renewable gases, including renewable hydrogen, ensuring a 100 % of renewable energy. The
system to be established by the regulatory instrument shall include the appointment of national
issuing bodies, and the adoption of their governance; and a regulatory mechanism setting out
how the renewable origin of the hydrogen is verified.
131 C9.I1 M Scheme to support
renewable
hydrogen:
Establishment of
the scheme
Entry into force
of the relevant
legal
instrument(s)
Q2 2023 Entry into force of the legal instrument(s) establishing the support scheme amounting the budget
of the investment in line with the requirements specified in the description of the measure.
For calls prior to 2025, the decision-making process of the scheme can consist of decisions
unanimously approved and with at least one vote being independent from the Spanish
government.
For IPCEI project financing instruments, beneficiaries are ultimately selected by the European
Commission as a result of the matchmaking process inherent to IPCEIs.
132 C9.I1 T Scheme to support
renewable
hydrogen: Legal
agreements signed
with final
beneficiaries or
final award
resolutions
published (I)
Entry into force
of legal
financing
agreements or
publication of
final award
resolutions
0 30% Q2 2023 IDAE has published the final award resolutions or entry into force of financing agreements with
final beneficiaries, for at least 30% of the RRF investment into the support scheme (including
indirect costs).
135 C9.I1 M Scheme to support
renewable
hydrogen: Ministry
has completed the
investment
Entry into force
of legal
financing
agreements or
publication of
final award
resolutions and
certificate of
transfer
Q2 2026 Spain shall transfer at least EUR 1 555 million to IDAE for the support scheme.
IDAE has published the final award resolutions or entry into force of financing agreements with
final beneficiaries, for 100% of the RRF investment into the support scheme (including indirect
costs).
77
J. COMPONENT 10: JUST TRANSITION
This component of the Spanish recovery and resilience plan addresses the economic and social impact
in the geographical areas affected by the closing coalmines and coal-fired/nuclear power plants,
which has been further exacerbated by the impact of the Covid-pandemic and the closure of thermal
power stations. An additional aim is to change the production model and drive transformation in
support of a more resilient economic and social model of the territories for the future. The strategy is
designed in parallel to the Spanish territorial plan of the Just Transition Fund (JTF), the latter which
is intended to have a wider scope, a longer duration and a more strategic focus on business
development and support.
The component contributes to addressing the Country Specific Recommendations related to support
employment through measures to preserve jobs, effective incentives for recruitment and skills
development (Country Specific Recommendation 2 2020); to promote public and private investment
fostering the green transition (Country Specific Recommendation 3 2020); and to strengthen
cooperation across level of government (Country Specific Recommendation 4 2019).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
J.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C10.R1) - Just Transition Protocols
In February 2020 the government approved the Just Transition Strategy as reflected in the National
Energy and Climate Plan (NECP). In the context of this Strategy and under the Spanish recovery and
resilience plan, this reform shall establish 12 Just Transition Protocols covering each area affected by
the closing of coalmines and coal fired power plants. Each of the Just Transition protocols shall cover
at least an area affected by the closure of a coal-fired power plant. The Protocols shall be tools for
environmental, economic and social sustainability of the territories affected. The focus shall be on
inter alia sustaining and creating jobs, promoting diversification and specialisation, increasing the
attractiveness of the areas to combat depopulation, and environmental restoration of land. These
protocols shall incorporate the cooperation of relevant local actors (public and private, including
businesses, social partners, education sector, NGOs etc.).
This reform shall include also the establishment of the Just Transition Institute. The goal of the
Institute shall be to identify and adopt actions that guarantee equitable treatment of workers and
territories affected by the transition towards a low carbon economy, minimisation the negative
impacts on employment and the population of these territories and optimising the opportunities of the
transformation process. The Institute’s main functions are to promote the design of industrial policies,
research and development, promotion of economic activity, employment and professional training.
The measure shall also include the set-up of an Advisory Council made up of representatives from
ministerial departments and representatives from local and regional authorities that shall provide
advice and assess the impact of just transition policies.
The implementation of the measure shall be completed by 30 June 2023.
Investment 1 (C10.I1) - Investment in Just Transition
The objective of this measure is to invest in Just Transition areas. The measure consists in actions to
support environmental, digital and infrastructure projects, employability, rehabilitation of land or the
adaptation of industrial facilities for green hydrogen and energy storage.
J.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
78
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
79
Number Measure Milestone / Target
Name Qualitative indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
137 C10.R1 M Creation of the Institute for
the Just Transition Fund
Publication in the OJ Q1 2020 By Royal Decree 500/2020, creation of the Institute for the Just
Transition Fund. The goal of the Institute is to identify and adopt
measures, based on solidarity, that guarantee equitable treatment of
workers and territories affected by the transition towards a low carbon
economy, minimisation the negative impacts on employment and the
population of these territories and optimising the opportunities of the
transformation process
138 C10.R1 T Just transition protocols and
Advisory Council
- Number 0 12 Q2 2023 After a participative process, publication on the Just Transition website
of 12 Just transition protocols, which include commitments on
employment, environmental restoration and economic and social
development for the local population in 12 affected areas. Each of the
Just Transition protocols shall cover at least an area affected by the
closure of a coal fired power plant.
Creation of an Advisory Council, made up of representatives from
ministerial departments and representatives from local and regional
authorities that shall provide advice and assess the impact of just
transition policies
139 C10.I1 M ‘Just transition’ training aid
programme and granting aid
for the economic
development of just
transition areas
Publication in the OJ Q4 2021 Publication in the Official Journal of: (a) Order approving the regulatory
framework for the ‘just transition’ training aid programme, specifying the
support plan for the vocational qualification and integration into the
labour market of workers and people affected by the transition to a low
carbon economy; and (b) Order setting out the regulatory bases for
granting aid for the economic development of just transition areas,
through the development of environmental, digital and social
infrastructure in municipalities and territories in transition to a low
carbon economy.
For the purposes of this operational arrangement, an approval signed by
the competent authority and publication in the relevant official
website/platform are considered as a qualitative indicator of the entry
into force. The area of action covers all territories affected by the energy
transition; in particular those directly affected by the closure of coal
mining sites or adjacent areas to thermal or nuclear power stations.
140 C10.I1 T Support for environmental,
digital and social
infrastructure projects.
- Number 0 100 Q4 2022 Publication in the Official Journal of the award of at least EUR
91 000 000 for at least 100 environmental, digital and social
infrastructure projects in municipalities and territories in transition to a
low carbon economy. The 100 environmental, digital and social
infrastructure projects shall be located in municipalities and territories in
Just Transition Areas.
80
Number Measure Milestone / Target
Name Qualitative indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
431 C10.I1 T Support for environmental,
digital and social
infrastructure projects
Number 100 130 Q4 2024 Publication in the Official Journal of the award of EUR 11 000 000 for
30 environmental, digital and social infrastructure projects in Just
Transition Areas.
141 C10.I1 M Employment related
trainings
Training participation
certificates or job
search assistance particip
ation certificate
Q2 2026 Training participation certificates or job search assistance participation
certificates issued for a total of 840 individual trainings or participation
in job search assistance activities.
142 C10.I1 M Investment projects to adapt
industrial facilities for green
hydrogen and energy
storage.
Certificates of
acceptance, statements of
conformity or equivalent
certifying that contracts
have been performed
Q4 2025 Confirmation by the administration that contracts relating to two
investment projects to adapt the installation of Ciudad de la Energia
(CIUDEN) for the development of technologies for green hydrogen
production and energy storage have been performed.
143 C10.I1 M Rehabilitated land at former
coal mining sites or in areas
declared as Just Transition
Areas.
Certificates of
acceptance, statements of
conformity or equivalent
certifying that contracts
have been performed
Q2 2026 Confirmation by the administration that contracts relating to the
rehabilitation of 2000 hectares of land at former coal mining
sites or in areas declared as Just Transition Areas have been performed.
81
K. COMPONENT 11: MODERNISATION OF PUBLIC ADMINISTRATIONS
This component of the Spanish recovery and resilience plan shall address challenges concerning the
public administration, including the efficiency of the justice system, administrative capacity, and
cooperation between the different levels of government. It aims to modernise Spain´s public
administrations, by reforming administrative processes, public procurement, justice, public
employment including human resources policies; increase the accessibility and efficiency of public
services by further digitalising them; promote energy savings, the use of renewable energy in public
buildings and infrastructure, boost public servants’ sustainable mobility; and strengthen the
administrative capacity of public administrations to monitor, control and implement public policies.
The key measures to achieve these goals shall be the following:
a) Reform the central, regional and local public administrations by improving cooperation
between them, strengthening the public procurement framework, the evaluation of public
policies and fostering the transition towards open-ended employment contracts;
b) Digitalisation of administrations and processes with five priority projects in strategic areas:
justice, public employment services, public health data, management of consulates and
territorial administration;
c) Energy transition plan of the central government;
d) Strengthening administrative capacities.
This component of the Spanish recovery and resilience plan addresses the Country Specific
Recommendations on strengthening the public procurement framework (Country Specific
Recommendation 1 2019 and 4 2020), fostering the transition to open-ended contracts (Country
Specific Recommendation 2 2019), front-loading public investment projects and focusing investment
on the green and digital transition (Country Specific Recommendation 3 2019, 3 2020, 1 2022 and 1
2023) and improving cooperation between administrations (Country Specific Recommendation 4
2019 and 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
K.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C11.R1) – Reform for the modernisation and digitalisation of the administration
The objective of this measure is to address weaknesses in employment policies of the public
administrations, strengthen cooperation and coordination among different levels of government, and
improve how the central government implements public policies. This measure consists in the entry
into force of legislation on the reduction of the rate of temporary public employees and human
resources-related matters in the civil service, on further developing ex-ante policy evaluation and
increase transparency and citizen’s participation in public policy making, on transparency and
integrity in the activities of interest groups, on reinforcing cooperation between different levels of
government and interconnection and interoperability of their IT platforms, and on updating the
National Security Framework.
Reform 2 (C11.R2) – Reform to boost the rule of law and the efficiency of the justice system
The Law 3/2020 of 18 September, and the Justice 2030 programme lay out a roadmap to reform the
administration of justice in Spain. In this context, this measure shall modernise the justice system by
the entry into force (taking into account the “vacatio legis” established in each law),
by 31 December 2022 of:
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(a) Royal Decree-law on procedural efficiency, which shall shorten the length of procedures in
all jurisdictions while preserving the procedural guarantees of citizens;
(b) Royal-Decree law on digital efficiency, which shall promote a data-driven architecture to
manage information.
by 31 December 2024 of:
(c) Law on organisational and procedural efficiency of the justice system, which shall amend the
organisation of the judicial map and establish alternative means of dispute settlement. This
law shall replace the high number of unipersonal first-instance courts by 431 collegial organs
(Tribunales de Instancia) and implement the Judicial Office.
(d) Law on the right to defence which shall develop and enhance the fundamental right to a fair
trial and ultimately contribute to boost the rule of law.
The implementation of the measure shall be completed by 30 June 2023.
Reform 3 (C11.R3) – Reform to modernise the institutional architecture of economic governance
This measure shall reform aspects of the institutional economic governance framework, including by
speeding up and promoting the digitalisation of processes. This shall include: a) reform of how the
Caja General de Depósitos (General Deposit Fund) handles guarantees, to make them electronic; b)
modernise the supervision of the financial and audit fields, through the reform of the General
Accounting Plan and Audit Regulation; and c) the publication of a green book to promote sustainable
finances in Spain.
Reform 4 (C11.R4) – National public procurement strategy
This reform shall finalise the implementation of the public procurement reform provided for in Law
9/2017 on public sector contracts (as the main act of transposition of Directive 2014/24/EU of the
European Parliament and of the Council of 26 February 2014 on public procurement and repealing
Directive 2004/18/EC Text with EEA relevance). This shall establish a governance structure to
address the need for a consistent public procurement framework ensuring transparency, effective
control mechanisms, interconnection of public procurement databases among all levels of
Government, and coordination across government levels, in order to: i) make the National Evaluation
Office fully operational and ii) adopt the National Public Procurement Strategy.
Spain already created the independent Office for Regulation and Supervision of Public Procurement
and the National Evaluation Office. This reform shall also address problems related to the limited
provision of public procurement information and databases, as well as weaknesses in the structure of
public procurement contracting. To this end, the reform shall: a) improve the efficiency of public
procurement (processes, results, data and information); b) promote the professionalization of actors
(in line with the Commission’s recommendation of October 2017); c) improve SME access; and d)
reinforce the legal framework of digital public procurement.
The implementation of the measure shall be completed by 31 December 2022.
Reform 5 (C11.R5) – Administrative capacity
This reform shall modernise the internal functioning of public administrations to improve the
implementation of the Spanish recovery and resilience plan, with a view to have a long-lasting impact
on the implementation of future reforms and investments by the Spanish public administration.
Overall, it shall, together with Investment 5, reform the capacity of public administrations to ensure
proper implementation of the recovery and resilience plan.
The governance, reporting and monitoring of actions included in the recovery and resilience plan
shall be deployed via a new model of administrative and financial management to ensure actions set
out in the recovery and resilience plan are properly implemented. This uniform model is to be
centralised within the Secretariat-General for European Funds and shall be deployed to reporting
83
ministries, their corresponding ICT units and, possibly, peer administrations in the regions
(Autonomous Communities). To this end, the central government adopted Royal Decree-Law
36/2020.
The implementation of the measure shall be completed by 30 September 2021.
Investment 1 (C11.I1) – Modernisation of the General State Administration
The objective of this measure is to modernise General State Administration through digital
transformation. It consists in the further interconnection between all existing public procurement
platforms (central and regional government,) and the performance of contracts in the following areas:
1. Administration oriented to citizens, 2. Smart operations, 3. A government of data, 4. Digital
infrastructures, and 5. Cybersecurity (including the set-up of the Cybersecurity Operations Centre).
Investment 2 (C11.I2) – Specific projects to digitalise the central government
The objective of this measure is to accelerate the digital transformation of the central government. It
consists in the performance of contracts relating to the digitalisation of the central public
administration or the institutional public sector or to trainings or other actions supporting the central
public administration or the institutional public sector on its digitalisation.
Investment 3 (C11.I3) – Digital transformation and modernisation of the Ministry of Territorial Policy
and Democratic Memory, Ministry of Digital Transformation and Public Service, and the regional
and local administrations, as well as the National Health Service.
The objective of this measure is to modernise the Ministry of Territorial Policy and Democratic
Memory, Ministry of Digital Transformation and Public Service, the regional and local
administrations, as well as the National Health Service. It consists in the publication of a report
regarding 17 pilot projects under the Personal Digital Care Plan, and of the performance of contracts
or grants in the following strategic lines: 1. Administration oriented to citizens; 2. Smart operations;
3. A government of data; 4. Digital infrastructures; and 5. Cybersecurity.
Investment 4 (C11.I4) – Energy transition plan in the General State Administration
The objective of this measure is to improve energy savings and reduce emissions in the central
government’s buildings, infrastructure, and vehicle fleet. This investment consists in reduction of
non-renewable primary energy consumption of at least an average of a 30% of cumulative habitative
surface in public buildings, installing renewable energy systems, implementing measures to improve
energy savings, installing charging points for electric vehicles, and replacing public vehicles with
zero- or low-emission models20.
Investment 5 (C11.I5) – Transformation of the administration for the implementation of the Spanish
Recovery and Resilience Plan
The objective of this measure is to adapt the functioning of the public administration to face the
challenges posed by the implementation and monitoring of the recovery and resilience plan. It consists
in creating an integrated information and management system, a training platform, trainings on the
recovery and resilience plan, and deploying communication activities to inform administrations,
citizens and businesses about the opportunities the recovery and resilience plan offers.
Investment 6 (C11.I6) – Cybersecurity
The objective of this measure is to reinforce the public administration’s cybersecurity capabilities.
This measure shall consist in the performance of contracts to reinforce the cybersecurity capabilities
of the Public Administration in the following areas: i) building capacities to respond to cyberthreats;
ii) ensuring the security and resilience of strategic assets; iii) strengthen capacities for investigating
20 Below 50 gCO2/km in line with the category of ‘clean vehicles’ of the revised Clean Vehicles Directive 2009/33/EC.
84
and prosecuting cybercrime; iv) boosting cybersecurity for citizens and businesses; v) boosting the
cybersecurity industry; and vi) developing a cybersecurity culture.
K.2. Milestones, targets, indicators, and timetable for monitoring and implementation for
non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
85
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
144 C11.R1 M Entry into force of
legislative act to
reduce temporary
employment in
public
administrations
Provision in the
legislative act
indicating the
entry into force
of the act
Q2 2021 Entry into force of a Legislative Act
stipulating measures to reduce temporary
employment in public employment and
effective provisions to prevent and penalise
abuses, including the obligation to publish all
calls for stabilisation procedures of temporary
staff by 31 December 2022. This Legislative
Act shall be applicable to State, regional and
local public administrations.
145 C11.R1 M Entry into force of
the amendment to
Law 40/2015 and
ministerial orders
strengthening
inter-territorial
cooperation
Provision in the
legal act and
ministerial
orders
indicating their
entry into force
Q4 2022 Entry into force of the amendment to Law
40/2015 and ministerial orders to strengthen
inter-territorial cooperation which shall cover
the following elements: i) allowing for the
creation of multisectoral conferences, ii)
spelling out decision-making procedures in
the Sectorial Conferences, including when
they generate agreements of mandatory
compliance; iii) reinforcing the Conference of
Presidents through the creation of a
permanent Secretariat; iv) providing for the
compulsory preparation, approval and
publication of multiannual policy objectives
and result indicators as well as transparent
mechanisms of monitoring and evaluation;
and v) establishing digital inter-administrative
interconnection and interoperability between
the central and regional government IT
platforms. Concerning objectives i), ii) and
iv), the ministerial orders shall be consulted
with the Autonomous Communities in a
participative, inclusive and transparent
process.
146 C11.R1 M Entry into force of
the law to
Provision in the
law indicating
Q4 2022 Entry into force of the Evaluation Law with a
set of actions to reinforce public policies
86
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
reinforce public
policies evaluation
the entry into
force of the law
based on ex-ante evaluation. The objectives
are: i) reinforcing the regime of the current
National Evaluation Institute (Instituto de
Evaluación de Políticas Públicas) to grant it
organisational and functional independence;
ii) providing the Institute with the capacity
and means to exercise its functions; iii)
including the principle of systematic ex-ante
evaluation of policies; and iv) preserving the
mandate of other bodies and agencies,
including the AIReF.
147 C11.R1 M Entry into force of
the reform of the
Law 7/1985 on
local
administrative
regimes and the
amendment of the
Royal Decree
1690/1986, of 11
July, approving the
Regulation on
Population and
Territorial
Demarcation of
Local Entities
Provision in the
law and the
royal decree
implementing
the reforms
indicating their
entry into force
Q4 2022 Entry into force of the amendment of the Law
7/1985 regulating local administrative
regimes and of the amendment of Royal
Decree 1690/1986, of 11 July, approving the
Regulation on Population and Territorial
Demarcation of Local Entities. The
amendment of the Law 7/1985 regulating
local administrative regimes shall contribute
to: i) accelerating and broadening the
deployment of local public services, including
via digital means such as apps, and ii)
supporting small towns in their provision of
public services. The amendment to Royal
Decree 1690/1986, of July 11, approving the
Regulation on Population and Territorial
Demarcation of Local Entities shall update
and improve the municipal census of
inhabitants managed by the municipalities.
The reforms shall be accompanied by an
impact assessment, including fiscal
sustainability aspects.
148 C11.R1 M Entry into force of
regulatory
Provision in the
royal decree(s)-
Q4 2022 Entry into force of regulatory measures
relating to the civil service of the State
87
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
measures relating
to the civil service
of the State
Administration
law and
ministerial
order(s)
implementing
the elements of
the reform
indicating their
entry into force
Administration. The measures shall reinforce
the administration’s ability to attract and
retain the talent needed to perform its current
tasks, including in information and
telecommunications areas. The measures shall
include the following elements: i)
revitalization of the instruments for planning,
organisation and management of human
resources; ii) guarantee of the effectiveness of
the principles of equality, merit and capacity
in access, as well as the transparency and
agility of the selection processes; iii)
regulation of assessment and performance
according to a competence-based framework,
including for new recruitment; and iv) access
to senior civil servants posts (namely,
subdirectores generales and similar positions)
based on merit and competition. The
regulatory measures shall take the form of a
royal decree law for elements ii) and iii); and
of ministerial order(s) for elements i) and iv).
149 C11.R1 M Statutes of the new
evaluation public
body
Provision in the
royal decree
indicating the
entry into force
of the legal act
Q3 2023 Entry into force of a legal act approving the
Statutes of the National Agency for the
Evaluation of public policies.
150 C11.R1 T Stabilisation of
public
employment
Number 0 300 000 Q4 2024 Publication in the official journal of the
resolutions of recruitment procedures to
stabilise fixed-term public employment
(Procesos de estabilización de empleo
temporal) covering 300 000 successful
individuals.
88
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
432 C11.R1 M Law on
Transparency and
Integrity in the
Activities of
Interest Groups
Provision in the
law indicating
the entry into
force of the law
Q2 2026 Entry into force of legislation regulating the
relations between lobbyists (including NGOs,
think tanks,business associations and trade
unions – except in the exercise of their
constitutional functions –, profit and non-
profit making associations,business
organisations, and lawyers when their purpose
is to influence policy rather than providing
legal assistance) and the public sector. The
legislation shall establish a public and
mandatory register of interest groups that
shall be monitored by an independent body
with supervisory and sanctioning powers.
The law shall promote measures to
interconnect the new register with the existing
regional registers of interest groups.
433 C11.R1 M Update of the
National Security
Framework
Provision in the
royal decree
indicating its
entry into force
Q2 2023 Entry into force of a royal decree updating the
National Security Framework. The royal
decree shall: i) adjust the requirements of the
National Security Framework to the reality of
certain groups or types of systems,
introducing the concept of “specific
compliance profile”; ii) align the National
Security Framework with the regulatory
framework and the strategic context to
guarantee security in digital public
administration, in accordance with the
National Cybersecurity Strategy 2019 and the
National Cybersecurity Plan; and iii) facilitate
a better response to cybersecurity trends,
reduce vulnerabilities and promote continuous
vigilance by reviewing the basic principles,
the minimum requirements and the security
measures.
89
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
151 C11.R2 M Entry into force of
Law 3/2020 on
procedural and
organisational
measures in the
field of Justice
Provision in the
law indicating
the entry into
force of the law
Q3 2020 Entry into force of Law 3/2020 of 18
September on procedural and organisational
measures to deal with COVID-19 in the field
of the Administration of Justice.
152 C11.R2 M Entry into force of
the Royal Decree-
law improving the
efficiency of
judicial procedures
and the Royal
Decree-law on
digital efficiency
Provision(s) in
the law(s)
indicating their
entry into force
Q4 2022 Entry into force of the Royal Decree-law
improving the efficiency of procedures in the
national justice system and Royal Decree-law
on digital efficiency, which shall: (i) make a
more intensive use of technology to provide
an efficient and high-quality public service;
(ii) introduce reforms in procedural laws to
increase the speed of procedures in the
administrative and social jurisdictions; and
(iiii) amend the appeal processes (‘procesos
de casación’) to avoid undue delays.
434 C11.R2 M Entry into force of
the Law on
organisational and
procedural
efficiency
Provision in the
law indicating
its entry into
force
Q2 2023 Entry into force of the Law on Organisational
and Procedural Efficiency to amend the
organisation of the judicial map in line with
the description of the measure and to further
improve the procedural efficiency of the
justice system by: (i) introducing reforms in
procedural laws to increase the speed of
procedures in the jurisdictions that are not
covered by Milestone 152 (ii) introducing
alternative dispute resolution means; (iii)
introducing reforms in the procedural laws
that shall resolve disputes before reaching the
courts; (iv) further achieving a more efficient
management and a faster response to the
demands of citizens and companies; and (v)
overall, achieving a more agile, efficient,
90
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
citizen-friendly, sustainable and transparent
Administration of Justice.
435 C11.R2 M Entry into force of
Law on the Right
to Defence
Provision in the
law indicating
its entry into
force
Q2 2023 Entry into force of the Law on the right to
defence to develop and enhance the
fundamental right to a fair trial.
153 C11.R3 M Entry into force of
Royal Decree
937/2020 on the
regulation of the
Caja General de
Depósitos
Provision in the
decree
indicating the
entry into force
of the decree
Q4 2020 Entry into force of the Royal Decree 937/2020
of 27 October approving the Regulation of the
Caja General de Depósitos to implement the
digital management of guarantees and
deposits put forth to the Caja, eliminating
physical documentation. The Royal Decree
shall update the procedure for constitution,
cancellation and enforcement of guarantees
and cash instalments deposited in the Caja. It
shall also promote the implementation of
electronic procedures in the Caja, by defining
the rules and channels to submit electronic
documents, and provide the necessary legal
framework for the digitalisation of the
procedure.
154 C11.R3 M Entry into force of
Royal Decree
approving the
Regulation
implementing Law
22/2015 of 20 July
on audits of
accounts
Provision in the
royal decree
indicating the
entry into force
of the royal
decree
Q1 2021 Entry into force of the Royal Decree
approving the Regulation implementing Law
22/2015 of 20 July 2015 on Audit of
Accounts. This reform shall have the
objective of providing the legal framework for
the audit activity with higher legal certainty so
that an adequate quality of the audit activity is
achieved. Auditors, audit firms and all
subjects affected by this Regulation, are
therefore given a higher guarantee and
security when interpreting and applying the
provisions included in the Law on Auditing, at
91
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
the same time resulting in better performance
of audits as well as fulfilling the obligations
included in the legislation.
437 C11.R3 M Publication of the
Biennial Climate
Change Risk
Report for the
Financial System
and creation of the
Sustainable
Finance Council
Publication of
the report and
the action plan
for the Council
Q2 2023 The authorities shall publish a Green Book for
the promotion of sustainable finance. In
addition the two following measures shall be
completed: i) publication on the website of the
Macroprudential Authority Financial Stability
Board (AMCESFI) of the first edition of the
Biennial Report on Climate Change Risks for
the Financial System, in line with Article 33
of Law 7/2021 of 20 May on climate change
and energy transition; and ii) creation and
entry in operation of a Sustainable Finance
Council (including representatives from the
public administration, financial supervisors
and the private sector) as a forum to promote
public-private collaboration in the field of
sustainable finance. At its first meeting, the
Council shall approve an action plan, with a
timeline and target deliverables.
155 C11.R4 M Entry into force of
the ministerial
order establishing
the National
Evaluation Office
Provision in the
ministerial
order indicating
the entry into
force of the
order
Q4 2021 Entry into force of the ministerial order
establishing the National Evaluation Office
(Oficina Nacional de Evaluación) within the
Independent Office for Regulation and
Supervision of Public Procurement
(OIReScon). In accordance with Article 333
of Law 9/2017 on Public Procurement, this
Office shall assess the financial sustainability
of the concession contracts, as defined in
Articles 14 and 15 of Law 9/2017 on Public
Procurement. The ministerial order shall
92
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
endow the Office with the capacity and means
to exercise its functions.
156 C11.R4 M National
Procurement
Strategy
Adoption by the
Independent
Office for
Regulation and
Supervision of
Public
Procurement of
the National
Procurement
Strategy
Q4 2022 In line with the requirements laid down
Article 334 of Ley 9/2017, the National
Procurement Strategy shall have the
objectives of improving the efficiency and
sustainability of public procurement. The
Strategy shall include the following elements:
(i) promotion of Strategic public procurement;
(ii) professionalisation; (iii) facilitating SMEs'
access to public procurement; (iv)
improvement of available data; (v) fostering
efficiency in public procurement; (vi) Full
digital transformation of public procurement;
(vii) enhancing legal certainty ; (viii)
improvement of the supervision and control of
public procurement, including corruption
prevention on the basis of a map of identified
risks.
157 C11.R5 M Entry into force of
Royal Decree Law
36/2020 on the
implementation of
the Recovery,
Transformation
and Resilience
Plan
Provision in the
royal decree
indicating the
entry into force
of the royal
decree
Q1 2021 Entry into force of the Royal Decree Law
36/2020 of 30 December approving urgent
measures for the modernisation of the public
administration and for the implementation of
the Spanish recovery, and resilience plan,
endowing public administrations in Spain
with the means, including legal instruments,
to implement the recovery and resilience plan,
in a timely manner and in accordance with EU
law, including the RRF Regulation. The Royal
Decree-Law shall introduce regulatory
reforms that speed up the implementation of
projects and allow greater efficiency in public
spending, maintaining at all times the
93
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
guarantees and controls required by the EU
regulatory framework
158 C11.R5 M Creation of new
bodies within the
central
government to
follow-up on the
implementation,
control and audit
of the Plan.
Publication in
the OJ
Q2 2021 Creation of the Secretary General of European
Funds (Secretaría General de Fondos
Europeos) and new divisions in the Budget
Informatics Office (Oficina de Informática
Presupuestaria) and in the National Audit
Office (Oficina Nacional de Auditoría) of the
General Comptroller of the State
Administration (Intervención General de la
Administración del Estado), to foster a long-
lasting performance-based planning and
control administrative culture through the
experience in managing and controling the
Plan and in accordance with the provisions of
Royal Decree 1182/2020.
159 C11.R5 M Order defining the
procedures and
format of the
information to be
shared for
monitoring the
RRP and
accounting
execution of
expenditure
Provision in the
order indicating
the entry into
force of the
Order
Q3 2021 Entry into force of the Order defining the
procedures and format of the information to
be shared for monitoring the RRP and
accounting execution of expenditure
160 C11.I1 M Interconnection of
national public
procurement
platforms
A set of
publicly
accessible and
automatically
generated data
files from the
public
Q2 2023 Further interconnection (exchange of data)
between all existing public procurement
platforms (central and regional government):
at least 142 open data fields and 52
aggregated data fields in the central
government platform. Baseline: Number of open data fields in the
94
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
procurement
platform shall
be made
available,
enabling the
retrieval of both
open and
aggregated data
fields.
central government platform in January 2021:
119 Number of aggregated data fields in the
central government platform in January 2021:
42
Aggregated and open data fields shall be
defined exclusively as those for which a data
exchange has occurred in January 2021
(baseline) and in January 2025 (target).
162 C11.I1 M Digital
transformation of
the Central Public
Administration
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts (or
parts thereof)
have been
performed.
Q4 2025 Confirmation by the administration that
contracts (including amendments), or the
corresponding parts thereof, relating to the
digital transformation of the Central Public
Administration, for a total amount of EUR
737 881 472, have been performed.
The contracts shall cover the following areas:
1. Administration oriented to citizens, 2.
Smart operations, 3. A government of data, 4.
Digital infrastructures, and 5. Cybersecurity
(including the set-up of the Cybersecurity
Operations Centre).
163 C11.I2 M Further developing
health information
systems
Official
notification of
work
completion
Q2 2023 The central administration shall further
develop the functionalities of the following
core applications and health information
systems: 1) ‘Historia Clínica Digital del
Sistema Nacional de Salud’ (HCDSNS); 2)
‘Receta Electrónica’ (RESNS); and 3)
‘Registro de Profesionales Sanitarios
(REPS)’.
164 C11.I2 T Judicial
proceeding to be
Number 0 2 839 Q4 2022 At least an additional 2 839 judicial bodies
shall have the necessary infrastructure to
enable the possibility of holding at least 30 %
95
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
carried out
electronically
of the proceedings electronically. This entails
carrying out telematic judicial actions in the
different jurisdictional bodies with full legal
certainty. In order to accomplish this
objective, all participants must be able to
access the courtrooms by videoconference.
Moreover, it shall enable the creation of fully
virtual courtrooms, which all participants may
access by videoconference. An immediacy
platform shall be created to establish new
models for non-face-to-face relations and
processing. This shall improve remote access
by citizens to the services provided by the
public administration.
166 C11.I2 M Digitalisation of
the Central Public
Administration
(excluding those
covered by
milestone 163 and
target 164)
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts (or
parts thereof)
have been
performed.
Q4 2025 Confirmation by the administration that
contracts (including amendments), or the
corresponding parts thereof, relating to the
digitalisation of the central public
administration or the institutional public
sector or to trainings or other actions
supporting the central public administration or
the institutional public sector on its
digitalisation, for a total amount of EUR
1 078 000 000, have been performed.
These shall exclude those contracts that have
been taken into account for the fulfilment of
milestone 163 and target 164.
167 C11.I3 M Digitalization of
regional and local
entities
Ministry of
Territorial
Policy and Civil
Service
provides a
signed
Q2 2023 Autonomous communities and local
governments have completed projects within
the following strategic lines of the Digital
Strategy 2025, the Digitalization Plan for
Public Administrations, and the rest of the
modernization action planned for the Public
96
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
certificate
confirming that
the target has
been achieved
Sector: i) administration oriented to citizens;
ii) smart operations; iii) a government of data;
iv) digital infrastructures, and v)
Cybersecurity. In particular: a) Each
Autonomous Community have completed at
least one project in one of five strategic lines
mentioned above; b) 60 % of the digital
procedures analysed in the CAE report of
regional administrations (Comunidades
Autónomas) allow their use by mobile
(Current: 48 %).
169 C11.I3 M Digital
transformation of
the regional and
local public
administrations, as
well as the
Ministry of Digital
Transformation
and Public Service and the Ministry
for Territorial
Policy and
Democratic
Memory
Verification
reports and
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts (or
parts thereof)
have been
performed
Q2 2026 In the area of the digitalisation of regional
and local public administrations, as well as
the Ministry of Digital Transformation and
Public Service and the Ministry for Territorial
Policy and Democratic Memory, for a total
cumulative amount of EUR 693 420 000:
- Confirmation by the administration
that contracts (including
amendments), or the corresponding
parts thereof, have been performed.
The contribution towards the total
cumulative amount shall be the
amount performed as defined in
certificates of acceptance,
statements of conformity, payment
certificates or equivalent
documents.
- Verification by the administration of
the documentary justification for
grant payments. The contribution
towards the total cumulative amount
97
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
shall be the amount to be subsidised
in that verification.
These contracts shall cover one or more of the
following strategic lines: 1. Administration
oriented to citizens, 2. Smart operations, 3. A
governments of data, 4. Digital
infrastructures, and 5. Cybersecurity.
These shall exclude those contracts that have
been taken into account for the fulfilment of
milestone 167 and 438.
438 C11.I3 M Pilot projects
implemented
under the Personal
Digital Care Plan
Link to the
publication of
the report on the
Health
Department
website
Q2 2026 A report shall be published on the Health
Department website regarding 17 pilot
projects under the Personal Digital Care Plan.
The report shall include: a) a description of
the pilot projects, b) a description of any good
practices or areas of improvements identified
in each pilot project, and c) policy
recommendations.
170 C11.I4 T Scrapping and
purchase of
vehicles
Number 0 5 500 Q4 2024 (i) Certificates of scrapping of 5 500 vehicles
based on fossil fuels issued.(ii) Confirmation
by the administration that 5 500 zero or low
CO2 emission vehicles (BEV, REEV, PHEV,
FCEV) have been purchased.
172 C11.I4 T Reduction of non-
renewable primary
energy
consumption in
public buildings
Number
(m2)
0 1 050 000 Q2 2026 Energy performance certificates in public
buildings with a cumulative habitable surface
of 1 050 000 m2, showing on average a 30%
reduction of non-renewable primary energy
consumption, weighted by habitable surface
as indicated in the energy performance
certificate.
98
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
439 C11.I4 M Implementation of
solar photovoltaic
systems, and other
renewable
energies,
installation of
charging points for
electric vehicles
and
implementation of
other measures to
improve energy
savings in the
facilities of the
central public
administration
Final work
certificates, or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts (or
parts thereof)
have been
performed
Q2 2026 Confirmation by the administration or by the
site manager (director de obra) that contracts
(including amendments), or corresponding
parts thereof, for a total amount of EUR
80 000 000, regarding the implementation of
solar photovoltaic systems, and other
renewable energies, the installation of
charging points for electric vehicles and the
implementation of other measures to improve
energy savings in the facilities of the central
public administration, have been performed.
173 C11.I5 M Recovery and
Resilience Facility
Integrated
Information
System
Audit report Q3 2021 Implementation of a system that shall allow
(a) for the upload of the recovery and
resilience plan and of the information on
implementation and monitoring of the
achievement of milestones and targets; (b) for
the preparation of management declarations
and the audit summary as well as payment
claims and (c) to collect and store data on
beneficiaries, contractors, subcontractors, and
beneficial owners in accordance with Art 22
of the Recovery and Resilience Facility
Regulation. A dedicated audit report on the
system used shall be undertaken. In case that
the report identifies any weaknesses, the audit
report shall recommend corrective actions.
99
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
174 C11.I5 T New
communication
tools and activities
Number 0 4 Q4 2022 At least 2 community managers hired in order
to increase social media presence, enhancing
the number of potential participants and
beneficiaries of the Plan to become aware of
the possibilities offered by the Plan; and 2
web sites are operational to contribute to
maximize the absorption of resources.
175 C11.I5 T Trainings on the
Recovery and
Resilience Plan
Number 0 3 150
Q4 2025 A training platform shall be online. Training
participation certificates or official resolution
certifying training participation issued
regarding 3 150 participants in trainings on
the Recovery and Resilience Plan. A person
who participates in several trainings is
counted separately for each training
participated in.
175b C11.I6 M Cybersecurity
capabilities of the
Public
Administration
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts (or
parts thereof)
have been
performed
Q2 2026 Confirmation by the administration that
contracts (including any amendments), or the
corresponding parts thereof, have been
performed, for a total amount of EUR
850 000 000 to reinforce the cybersecurity
capabilities of the Public Administration .
The contracts shall cover one or more of the
following areas: i) building capacities to
respond to cyberthreats; ii) ensuring the
security and resilience of strategic assets; iii)
strengthen capacities for investigating and
prosecuting cybercrime; iv) boosting
cybersecurity for citizens and businesses; v)
boosting the cybersecurity industry; and vi)
developing a cybersecurity culture.
100
L. COMPONENT 12: INDUSTRIAL POLICY
The objective of Component 12 of the Spanish recovery and resilience plan is to boost the
modernisation and productivity of the Spanish industry-services ecosystem through a swifter embrace
of the digital and green transition.
This component of the Spanish recovery and resilience plan contributes to addressing Country
Specific Recommendation 3 2019, on the promotion of investments in innovation and in energy
efficiency. It is also aligned with Country Specific Recommendation 3 2020 (by promoting public
and private investment and fostering the green transition). The component shall also help address
Country Specific Recommendation 2 2019 on fostering cooperation between business and education
for the provision of labour market relevant skills, and Country Specific Recommendation 1 2020 on
strengthening the resilience of the health system. The component also contributes to adress Country
Specific Recommendation 3 2022 on increasing recycling rates to meet EU targets and promote the
circular economy by enhancing coordination among all levels of government and undertaking further
investment to meet separate collection of waste and recycling obligations. The component also
contributes to address Country Specific Recommendation 3 2023 to reduce reliance on fossil fuels,
accelerate the deployment of renewable energy and the penetration of electromobility.
One of the objectives of the measures included in the component is to facilitate participation by
Spanish firms in a planned Important Project of Common European Interest (IPCEI).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
L.1. Description of the reforms and investments for non-repayable financial support
Reform 2 (C12.R2) - Waste policy and boosting the circular economy
The aim of the measure is to promote production and consumption models that keep products,
materials and natural resources in the economy for as long as possible. This reform consists of
legislative and non-legislative actions in the area of waste and circular economy policy.
Investment (C12.I1) - Sectoral data spaces to digitise sectors and R&D&I actions
The objective of this measure is to foster the digitisation of four sectors. It consists of the development
of data spaces and the financing of R&D&I-related actions.
Investment 2 (C12.I2) - Programme to boost competitiveness and industrial sustainability
The objective of this measure is to promote the transformation of strategic sectors that are key for the
industrial transition of Spain. It consists of financing projects in the areas of energy efficiency,
sustainability and digital transformation, among others, including in three major strategic projects (so
called “PERTEs”).
Investment 3 (C12.I3) - Plan to support the implementation of waste legislation and the promotion of
the circular economy
The objective of this measure is to foster the circular economy in Spain. It consists of the performance
of actions related to waste and circular economy.
101
Investment 4 (C12.I4) - Reinforcing the industry of the semiconductors value chain
The objective of the measure is to provide support to the industry of semiconductors value chain in
order to reinforce the national microelectronics ecosystem and extend the impact of the participation
of Spanish companies in the IPCEI on Microelectronics and Communication Technologies (IPCEI
ME-TC). It consists of funding to participate in the IPCEI ME-TC and to develop projects in the
Spanish semiconductor industry value chain at R&D&I stage.
Investment 5 (C12.I5) - Subsidy scheme to support the circular economy
This measure shall consist of a public investment in a subsidy scheme in order to incentivise private
investment and support the promotion of the circular economy at firm level, in three key sectors for
the Spanish economy: textiles and fashion, plastics and renewable energy equipment. The scheme
shall operate by providing financial incentives via the award of grants or equity investments,
including venture capital and equity funds, to the private sector.
The scheme shall be managed by Instituto de Diversificación y Ahorro de la Energía (IDAE) and
Fundacion Biodiversidad as the implementing partners. In order to implement the investment into the
scheme, the government shall adopt one or several legal instruments (in the case of equity
investments, this instrument would be an investment policy to be approved by IDAE), establishing
the scheme that shall include the following elements:
1. Description of the decision-making process of the scheme. The evaluation of the applications
and the selection of the beneficiaries to be included in final award decisions or investment
decisions under the scheme shall be taken by an evaluation body and approved by a majority
of votes from members who are independent from the Spanish Government, meaning they
must be either staff employed by the implementing partners and/or other independent experts.
The final investment decision of the scheme shall be limited to the approval (without
modifications) or the exercise of a veto right on an investment decision proposed by the
investment committee or relevant equivalent governing body. In the event that any of the
applicants are participated by IDAE and the budget for that call is insufficient to cover all the
applications received, the evaluation process shall be externally audited as envisaged in
IDAE’s “Plan de Mitigación de Potenciales Confictos de Interés en Sociedades Participadas”.
2. The list of activities eligible for support which shall be the following:
a. Textiles and fashion and plastics (at least EUR 195 000 000 managed by Fundación
Biodiversidad): investments in infrastructure, technologies and R&D&I to facilitate
reduce, reuse and recycling and/or revalorization of materials.
b. Renewable energy equipment (at least EUR 100 000 000 managed by IDAE):
investments in ecodesign, infrastructure, technologies, R&D&I and/or development
of installations and systems to facilitate reduce, reuse and recycling and/or
revalorization of materials.
102
3. Requirement to comply with the ‘Do no significant harm’ (DNSH) principle. In particular,
the legal instrument(s) shall exclude the following list of activities: (i) activities related to
waste landfills, incinerators21 and mechanical biological treatment plants22. For waste
processing machinery and complementary equipment, the best available technologies with the
lowest environmental impact in the sector shall be used. In the case of general support to
corporates (including equity and venture capital) the legal instrument(s) shall exclude
companies with a substantial focus23 in the following sectors: (i) fossil fuel-based energy
production and related activities24; (ii) energy-intensive and/or high CO2-emitting
industries25; (iii) production, rental, or sale of polluting vehicles26; (iv) waste collection, waste
treatment and disposal27, (v) processing of nuclear fuel, production of nuclear energy.
4. The requirement that final beneficiaries of the subsidy schemes shall not receive support from
other Union instruments to cover the same cost.
5. The amount covered by the scheme and the requirement to reinvest any unused proceeds from
the subsidy scheme in the activities as those listed above, including beyond 2026.
6. Reporting requirements for climate investments for the subsidy schemes28.
7. For equity investments, including venture capital, the key requirements of the investment
policy as regards the possible award of funds shall include:
a. The description of the financial product(s) lines and eligible final beneficiaries
b. The requirement that all investments supported are economically viable.
21 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 22 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing resource efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 23 It is considered that a Final Beneficiary has a “substantial focus” on a sector or business activity if the gross revenue
generated from the restricted sector or activity exceeds 50% of the gross revenue. 24 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 25 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 26 Polluting vehicles are defined as non-zero-emission vehicles. 27 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste,
and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing
exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 28 Final beneficiaries associated to specific projects shall be required to provide a justification of the selected intervention
field for each project supported, together with a description of the project, for the purpose of the computation of the
climate contribution. For the purpose of the computation of the climate contribution, in the case of equity, quasi-equity,
corporate bonds or equivalent instruments not targeted to specific projects, criteria shall be used to require that at least
90% of the recipient’s revenue during the preceding financial year or future revenues as per a business plan are/will be
generated from an activity that complies with the relevant criteria arising from the applicable intervention fields in annex
VI to the RRF Regulation. Final beneficiaries from equity, quasi-equity, corporate bonds or equivalent instruments not
targeted to specific projects shall provide a justification for the selected intervention field(s). The implementing partner
shall also be required to provide to the Member State a semi-annual report on the implementation of each project/activity.
103
8. For equity investments, including venture capital, the following monitoring, audit, and control
requirements, including:
a. The description of IDAE’s monitoring system to report on the investment mobilised.
b. The description of IDAE’s procedures that will ensure the prevention, detection and
correction of fraud, corruption, and conflicts of interests.
c. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the Implementing Agreement before committing to finance
an operation.
d. The obligation of carrying out risk-based ex-post audits in accordance with an audit
plan of IDAE. These audits shall verify i) that the control systems are effective,
including the detection of fraud, corruption and conflict of interests; ii) compliance
with the DNSH principle, the State Aid rules, the climate target requirements; and iii)
that the requirement that for IDEA to verify that a responsible declaration is presented
by the final beneficiary to control whether the same cost is covered by another Union
instrument is respected. The audits shall also verify the legality of the transactions and
that the conditions of the applicable legal instrument(s) or investment policy
establishing the scheme are being respected.
Investment 6 (C12.I6) – Subsidy scheme to support strategic projects in the value chain of electric
cars and other industrial sectors (grants)
This measure shall consist of a public investment in a subsidy scheme to incentivise private
investment in the value chain of electric cars and other industrial sectors through grants. The Scheme
shall operate by providing subsidies directly to the private sector as well as to public sector entities
engaged in similar activities.
The scheme shall be managed by SEPIDES as the implementing partner. A relevant legal act shall
transform SEPIDES into a public undertaking in order to implement this investment (this is a
milestone under Investment 6 of Component 31 of the Recovery and Resilience Plan of Spain).
In order to implement the investment into the scheme, the government shall adopt one or several legal
instruments establishing the scheme, that shall include the following elements:
1. Description of the decision-making process for the scheme: The evaluation of the applications
and the selection of the beneficiaries to be included in final award decisions or investment
decisions under the scheme shall be taken by an evaluation committee or other relevant equivalent
governing body and approved by a majority of votes from members who are independent from
the Spanish Government, meaning they must be either staff employed by SEPIDES and/or other
independent experts. The final investment decision of the scheme shall be limited to the approval
(without modifications) or the exercise of a veto right on an investment decision proposed by the
evaluation committee or relevant equivalent governing body.
2. The description of the subsidies provided and eligible final beneficiaries.
3. Requirement to comply with the ‘Do no significant harm’ (DNSH) principle. In particular, the
legal instrument(s) shall exclude the following list of activities: (i) activities related to fossil fuels,
including downstream use29; (ii) activities under the EU Emission Trading System (ETS)
29 Except (a) projects under this measure in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation.
104
achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks30;
and (iii) activities related to waste landfills, incinerators31 and mechanical biological treatment
plants32. The following R&D&I actions under this investment shall be considered compliant with
the ‘Do no significant harm’ Technical Guidance (2021/C58/01): R&D&I actions under this
investment devoted to substantially increasing the environmental sustainability of companies
(such as decarbonisation, reduction of pollution and the circular economy) if the primary focus of
the R&D&I actions under this investment is on developing or adapting alternatives with the
lowest possible environmental impacts in the sector.
4. Requirements for climate investments carried out by SEPIDES: at least EUR 206 000 000 of the
RRF investment into the scheme shall contribute to the climate change objectives in accordance
with Annex VI to the RRF Regulation33.
5. The requirement that final beneficiaries of the subsidy scheme shall not receive support from
other Union instruments to cover the same costs.
6. The amount covered by the scheme and the requirement to reinvest any unused proceeds from the
subsidy scheme in the activities as those listed above, including beyond 2026.
L.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is the 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
30 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 31 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 32 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing resource efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 33 Final beneficiaries from loans, participatory loans, project bonds, guarantees or equivalent instruments associated to
specific projects shall be required to provide a justification of the selected intervention field for each project supported,
together with a description of the project. The implementing partner shall also be required to provide to the Member State
a semi-annual report on the implementation of each project/activity.
105
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
177 C12.R2 M Spanish Strategy
on Circular
Economy (EEEC)
Approval by
Council of Ministers
Q2 2020 Approval of Spanish Strategy on Circular Economy (EEEC). It sets the
basis to promote a new production and consumption model in which the
value of products, materials and resources is maintained as long as
possible, in which the generation of waste is minimised and the waste that
may not be avoided is fully exploited.
178 C12.R2 M Entry into force of
the acts that are
part of the Circular
economy policy
package
Provisions in the
Royal Decrees
indicating the entry
into force of the
laws
Q4 2022 The circular economy policy package includes: Royal Decree 731/2020 of 4 August amending Royal Decree 1619/2005
of 30 December on the management of end-of-life tyres. Royal Decree 646/2020 of 7 July regulating the disposal of waste by
landfill. Royal Decree 553/2020 of 2 June regulating the shipment of waste
within the territory of the State. Royal Decrees 27/2021, of 19 January and 265/2021, of 13 April. The forthcoming approval of regulatory measures on packaging and
packaging waste by the Council of Ministers during the course of 2022.
179 C12.R2 M Entry into force of
the Law on Waste
and Contaminated
Soil
Provision in the law
indicating the entry
into force of the law
Q4 2022 The Law shall include: (i) The implementation of the waste framework directive and the
directive for plastics of single use, and also updates the Spanish
regulations in the light of the experience of the last ten years; (ii) The introduction of EU objectives regarding waste, and obligations
on separate collection deriving from EU regulations, anticipating their
implementation in bio-waste in municipalities with more than 5 000
inhabitants. Furthermore, the measure shall introduce separate collection
obligations that go beyond requirements established by Union law; (iii) The review of the regulation of extended producer responsibility,
establishing new ones that go beyond what is required by Union law; (iv) The introduction of state taxation on waste (including landfill,
incineration and co-incineration and on single-use plastic containers).
440 C12.R2 M Working Group of
the Waste
Coordination
Commission to
monitor
compliance with
waste legislation
Approval by the
Waste Coordination
Committee
Q4 2025 Set-up of a working group within the Waste Coordination Committee to
monitor the compliance with waste legislation and the approval of
measures to facilitate compliance with the harmonised national waste
management legislation. The agreed measures shall be published in the
Ministry’s website.
441 C12.R2 M Entry into force of
the legal acts in the
area of circular
economy
Provisions in Legal
Acts establishing the
entry into force of
acts
Q4 2025 Entry into force of legal acts in the area of circular economy. These acts
are:
− Legal act on financial guarantees in relation to waste
− Legal act on end-of-life tyres.
106
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
− Legal act laying down minimum requirements for treatment
prior to landfilling of municipal waste
180 C12.I1 M Sectoral data
spaces and R&D-
related actions
Final reports for
grant payments; or
certificates of
acceptance,
statements of
conformity or
equivalent certifying
that contracts and
agreements
(convenios) have
been performed.
Award resolution
and payment
document for
R&D&I projects
Q2 2026 Final reports confirming the completion of the activities awarded have
been submitted by recipient entities or individuals for grants relating to the
development of data spaces including enabling actions, or confirmation by
the administration and by the corresponding monitoring committee that
respectively contracts and agreements (convenios) have been performed,
for a total cumulative amount of EUR 74 000 000 in grants and contracts
awarded (including any amendments). Disbursement of funds for
R&D&I-related actions covering a total amount of EUR 158 000 000.
181 C12.I2 M Plan to Boost the
Value Chain of the
Automotive
Industry towards
Sustainable and
Connected
Mobility
Approval by
Council of Ministers
Q2 2020 Approval by the Council of Ministers of the Plan to Boost the Value Chain
of the Automotive Industry towards Sustainable and Connected Mobility.
Approval by the Council of Ministers may take place as a formal
agreement or as a report to the Council of Ministers. When by formal
agreement, Spain shall provide such agreement. When the Council of
Ministers has been informed through a report, Spain shall provide with
documents regarding (i) the date of the meeting, (ii) point on the agenda
and (iii) a certification proving that the item was reported to the Council
of Ministers.
182 C12.I2 M PERTE in the area
of electric vehicles
Approval by
Council of Ministers
Q3 2022 Approval by the Council of Ministers of a Strategic Project for the
Economic Recovery and Transformation (PERTE) in the strategic area of
electric vehicles, and allocation of at least EUR 400 000 000 of budget in
aid. The PERTE approval decision shall contain detailed selection criteria
to ensure compliance with the ‘Do no significant harm’ Technical
Guidance (2021/C58/01) through the use of an exclusion list and the
requirement of compliance with the relevant EU and national
environmental legislation. The selection criteria shall additionally reflect
requirements of applicable intervention fields for climate change
objectives, in accordance with Annex VI to Regulation (EU) 2021/241 of
the European Parliament and of the Council of 12 February 2021
establishing the Recovery and Resilience Facility.
107
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
183 C12.I2 M PERTEs in
strategic areas
defined in the Plan
Approval by
Council of Ministers
Q4 2022 Approval by the Council of Ministers of at least two PERTEs and total
allocation of at least EUR 800 000 000 of budget in aid, in other strategic
areas, such as agri-food, health, the aeronautical and naval sectors, and
industrial sectors linked to renewable energies, and in capabilities for the
design and production of processors and semiconductor technologies. The
PERTE approval decision shall contain detailed selection criteria to ensure
compliance with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) through the use of an exclusion list and the requirement of
compliance with the relevant EU and national environmental legislation.
The selection criteria shall additionally reflect requirements of applicable
intervention fields for climate change objectives, in accordance with
Annex VI to Regulation (EU) 2021/241 of the European Parliament and
of the Council of 12 February 2021 establishing the Recovery and
Resilience Facility.
184 C12.I2 T Innovative projects
for the
transformation of
industry in terms
of energy
efficiency,
sustainability and
digitalisation
- Number 0 78 Q4 2022 Award of at least EUR 1 200 000 000 by the Minister of Industry to at least
78 innovative projects, including those linked to approved PERTEs (at
least 3), that involve a substantial transformation of industry in terms of
energy efficiency, sustainability and digital transformation. Selection of
projects further to a call published in OJ and based on selection criteria for
compliance with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) through the use of an exclusion list and the requirement of
compliance with the relevant EU and national environmental legislation.
The selection criteria shall additionally reflect requirements of applicable
intervention fields for climate change objectives, in accordance with
Annex VI of the Regulation (EU) 2021/241 of the European Parliament
and of the Council of 12 February 2021 establishing the Recovery and
Resilience Facility.
185 C12.I2 M PERTES and other
projects:
disbursement of
funds
Confirmation of
disbursement
Q4 2025 Disbursement of funds for an amount of EUR 2 242 693 082 in the areas
of energy efficiency, sustainability and digital transformation, among
others, including for three approved PERTEs.
186 C12.I2 M PERTEs and other
projects: Final
reports
Final reports Q2 2026 210 final reports confirming the completion of the activities awarded shall
be submitted by recipient entities or individuals for grants relating to areas
of energy efficiency, sustainability and digital transformation, among
others, including those linked to three approved PERTEs.
187 C12.I3 T Actions on
Circular economy
and waste
management
Number 0 1 450 Q2 2026 1 450 actions performed in the following areas:
i) Implementation of waste legislation
ii) Digital solutions for environmental management
iii) Circular economy in businesses
iv) New treatment capacity for separately collected waste
108
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
v) Resource efficiency in existing treatment plants
vi) Systems for separate collection of waste
vii) Collection points to improve recycling
The eligibility criteria contained in terms of reference for calls for
projects shall exclude the following list of activities: (i) activities related
to waste landfills, incinerators34 and mechanical biological treatment
plants35; and (ii) activities where the long-term disposal of waste may
cause harm to the environment. For waste collection vehicles, waste
processing machinery and complementary equipment, the best available
technology with the lowest environmental impact in the sector shall be
used.
442 C12.I3 T Distribution of
grants for the
implementation of
waste
implementation
projects.
EUR million 0 300 Q2 2023 Approval of the Agreement of the Sectoral Conference on the
Environment approving the allocation criteria and territorial distribution
of grants, or approval of direct grants in line with the General Law on
Subsidies 38/2003, relating to the Plan to support the implementation of
waste legislation 2024 for the financing of projects aimed at
implementing the national waste regulation framework and achieving EU
objectives. The projects shall consist of actions to implement and
improve systems for separate collection of waste, investments in
collection points to improve recycling, and the construction of new
separately collected waste treatment plant.
445 C12.I4 M Reinforcing the
value chain for
semiconductors:
disbursement of
funds
Confirmaiton of
disbursement
Q2 2026 Disbursement of EUR 153 000 000 to final beneficiaries receiving
financial support: (1) to participate in the IPCEI-Microelectronics and
Connectivity and (2) to develop projects in the Spanish semiconductor
industry value chain at R&D&I stage.
446 C12.I5 M Subsidy scheme to
support the circular
economy:
Establishment of
the subsidy scheme
Enter into force of
the relevant legal
instrument (s)
Q4 2025 Entry into force of the legal instrument(s) establishing the scheme in line
with the requirements specified in the description of the measure.
34 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable hazardous waste, and to existing plants, where the actions under
this measure are for the purpose of increasing energy efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under
this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level. 35 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions under this measure are for the purpose of increasing
resource efficiency or retrofitting to recycling operations of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do
not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.
109
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
447 C12.I5 T Subsidy scheme to
support the circular
economy: Legal
agreements signed
with final
beneficiaries or
final award
resolutions
published
Entry into force of
legal financing
agreements or final
award resolutions
published and
Certificate of
disbursement to
IDAE and
Fundación
Biodiversidad
0% 100% Q4 2025 IDAE and Fundación Biodiversidad shall have published final award
resolutions or entered into legal financing agreements with final
beneficiaries for an amount necessary to use 100% of RRF investment
into the scheme.
Spain shall transfer EUR 100 000 000 to IDAE
and EUR 195 000 000 to Fundación Biodiversidad for the scheme
448b C12.I6 M Subsidy scheme
for the electric
vehicle sector and
other industrial
sectors (grants);
Establishment of
the subsidy scheme
Entry into force of
the relevant legal
instrument (s)
Q4 2025 Entry into force of the legal instrument(s) establishing the subsidy
scheme in line with the requirements specified in the description of the
measure.
448c C12.I6 T Subsidy scheme
for the electric
vehicle sector and
other industrial
sectors (grants):
Legal agreements
signed with final
beneficiaries or
final award
resolutions
published.
Ministry has
completed the
investment.
Entry into force of
legal financing
agreements or final
award resolutions
published and
Certificate of
disbursement to
SEPIDES.
0 100% Q2 2026 SEPIDES shall have published final award resolutions or entered into
legal financing agreements with final beneficiaries for an amount
necessary to use 100% of RRF investment into the scheme. SEPIDES
shall have ensured that at least 40% of this financing shall contribute to
climate objectives using the methodology in Annex VI of the RRF
Regulation.
Spain shall transfer EUR 513 970 000 to SEPIDES for the scheme.
110
I.3. Description of the reforms and investments for the loan support
Investment 7 (C12.I7) - Support scheme to strategic projects in the value chain of electric cars (loans)
This measure shall consist of a public investment in a support scheme to incentivise private
investment in the value chain of electric cars, through loans. The Scheme shall operate by providing
loans directly to the private sector.
The scheme shall be managed by SEPIDES as the implementing partner.
In order to implement the investment into the scheme, the government shall adopt one or several legal
instruments establishing the loan scheme, that shall include the following elements:
1. Description of the decision-making process for the scheme: The evaluation of the applications
and the selection of the beneficiaries to be included in final award decisions or investment
decisions under the scheme shall be taken by an investment committee or other relevant
equivalent governing body and approved by a majority of votes from members who are
independent from the Spanish Government, meaning they must be either staff employed by
SEPIDES and/or other independent experts. The final investment decision of the scheme shall
be limited to the approval (without modifications) or the exercise of a veto right on an
investment decision proposed by the investment committee or relevant equivalent governing
body.
2. The description of the loans provided and eligible final beneficiaries.
3. Requirement to comply with the ‘Do no significant harm’ (DNSH) principle: (i) activities and
assets related to fossil fuels, including downstream use36, (ii) activities and assets under the
EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are
not lower than the relevant benchmarks37, (iii) activities and assets related to waste landfills,
incinerators38 and mechanical biological treatment plants39. The following R&D&I actions
under this investment shall be considered compliant with the ‘Do no significant harm’
Technical Guidance (2021/C58/01): R&D&I actions under this investment devoted to
substantially increasing the environmental sustainability of companies (such as
decarbonisation, reduction of pollution and the circular economy) if the primary focus of the
R&D&I actions under this investment is on developing or adapting alternatives with the
lowest possible environmental impacts in the sector.
36 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 37 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 38 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 39 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing resource efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
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4. Requirements for climate investments carried out by SEPIDES: at least EUR 48 000 000 of
the RRF investment into the scheme shall contribute to the climate change objectives in
accordance with Annex VI to the RRF Regulation40.
5. The requirement that final beneficiaries of the loan scheme shall not receive support from
other Union instruments to cover the same costs.
6. The amount covered by the scheme and the requirement to reinvest any unused proceeds from
the loan scheme in the activities as those listed above, including beyond 2026.
L.4. Milestones, targets, indicators, and timetable for monitoring and implementation
for the loan support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
40 Final beneficiaries shall be required to provide a justification of the selected intervention field for each project
supported, together with a description of the project. The implementing partner shall also be required to provide to the
Member State a semi-annual report on the implementation of each project/activity.
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Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
L23 C12.I7 M Support scheme
to strategic
projects in the
value chain of
electric cars
(loans):
Establishment
of the scheme
Entry into
force of the
relevant legal
instrument (s)
Q4 2025 Entry into force of the legal instrument(s) establishing the loan scheme in line with the
requirements specified in the description of the measure
L24 C12.I7 T Support scheme
to strategic
projects in the
value chain of
electric cars
(loans): Legal
agreements
signed with
final
beneficiaries or
final award
resolutions
published and
completion of
investment.
Entry into
force of legal
financing
agreements or
final award
resolutions
published and
certificate of
disbursement
to SEPIDES.
0 100% Q2 2026 SEPIDES shall have published final award resolutions or entered into legal financing
agreements with final beneficiaries for an amount necessary to use 100% of RRF investment
into the scheme. SEPIDES shall have ensured that at least 40% of this financing shall
contribute to climate objectives using the methodology in Annex VI of the RRF Regulation.
Spain shall transfer EUR 119 760 000 to SEPIDES for the scheme.
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M. COMPONENT 13: SUPPORT TO SMES
Small and medium-sized enterprises (SMEs) play a key role in the economy of the EU and of Spain
in particular where SMEs make a higher contribution to the national GDP and where the average size
of firms is smaller compared to the EU average.
This component of the Spanish Recovery and Resilience Planaddress the challenges faced by Small
and medium-sized enterprises (SMEs) (including the self-employed) with the aim to boost the
competitiveness of the Spanish economy and promote growth and employment. These challenges are:
the difficult access to finance for entrepreneurship, business growth and innovation; the lack of digital
skills and the lack of adoption of digital technologies that hinder the productivity and competitiveness
of SMEs; the small size of firms, which hampers the exploitation of economies of scale and
internationalisation; and the high vulnerability to external shocks and low economies of scale
hampering investment and innovation.
The objectives of this component are to introduce reforms and investments aimed at facilitating
business creation, growth and restructuring of firms, improving the business climate (in particular by
strengthening the functioning of the Spanish internal market), as well as further boosting the
important processes of productivity gains through digitalisation, innovation and internationalisation.
This component is significantly focused on digitalisation with a horizontal approach to provide a
basic digitisation package to a significant percentage of SMEs and a vertical approach to boost the
digitisation of processes and technological innovation in certain SMEs.
This component partly addresses the Country Specific Recommendations on progress in the
implementation of the Law on Market Unity (Country Specific Recommendation 4 2019) and on
ensuring the effective implementation of measures aimed at providing liquidity to SMEs and the self-
employed, in particular by avoiding late payments (Country Specific Recommendation 3 2020). It
also addresses the Country Specific Recommendations on focusing investments on the digital
transition (Country Specific Recommendation 3 2020) and on improving access to digital learning
(Country Specific Recommendation 2 2020). It also fosters investment in the green transition
(Country Specific Recommendation 1 2023 and 1 2022).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
M.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C13.R1) - Improving business regulation and climate
The objectives of the reform are to improve the framework in which economic activity takes place by
ensuring a better regulation and business climate that facilitates the creation and growth of businesses,
and their restructuring if necessary, through the adoption of a number of measures.
The reform shall consist of:
a) Adoption of the Law on Business Creation and Growth. The aim of this legislation is to:
i. Simplify the procedures for setting up a business. This shall be achieved through the
reduction of minimum capital requirement to set up a firm, and the strengthening of the
crowdfunding platforms and other public funding instruments;
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ii. Legal measures to foster an early payment culture. This law shall improve the
effectiveness of the implementation of Directive (EU) 2011/7 on combating late payment
in commercial transactions. The law is expected to reduce the average payment periods in
commercial transactions. This would help address liquidity challenges faced by creditor
SMEs that are not paid in due time, with positive spill-over effects on their activities and
growth. Examples of measures to be implemented to foster an early payment culture
include guidelines on publicity and transparency of payment periods, best business
practices and mechanisms for better enforcement such as an out-of-court dispute
resolution system;
iii. Amend certain provisions of the Law on Market Unity to provide further clarity in areas
where ambiguities have led to implementation problems. The aim of the Law on Market
Unity is to remove unnecessary, disproportionate or discriminatory barriers to access to
and pursuit of economic activities and to freedom of establishment throughout the
territory. The objective of this reform shall also be to enhance the efficiency and
transparency of the mechanisms provided for in the Law on Market Unity to protect
operators whose activity is affected by barriers imposed by the public administration. In
addition, the reform shall strengthen cooperation in order to promote better regulation
throughout the country;
b) A new Sectoral Conference for Regulatory Improvement and Business Climate shall be set up.
Its objective shall be to facilitate the correct application of the principles of good regulation by
all public administrations and to ensure an optimal coordination of the various administrations,
including in measures that shall accompany the recovery. The sectoral conference shall also
follow up work within other sectoral conferences, which shall allow for enhanced coordination,
monitoring and promotion of better regulation, with both a horizontal and sectoral focus;
c) Reform of the insolvency law for the transposition of Directive (EU) 2019/1023 on preventive
restructuring frameworks, discharge of debt and disqualifications, and on measures to increase
the efficiency of insolvency procedures, and amending Directive (EU) 2017/1132 (the
Restructuring and Insolvency Directive). The reform shallinclude the establishment of a more
efficient second chance procedure for natural persons, allowing for debt relief without prior
liquidation of the insolvent party's assets. In addition, the restructuring plans required by the
Insolvency Directive (EU) 2019/1023 shall be introduced as a new pre-insolvency instrument that
improves the effectiveness of the currently applicable pre-insolvency instruments in order to
prevent insolvency and subsequent bankruptcy. A special procedure for micro SMEs, fully
processed by electronic means, shall also be introduced, so as to reduce the duration and costs of
the process.
d) This reform shall also consist in the adoption of a Law amending three legislative texts, in
particular Law 34/2006, related to the professional practice of lawyers and procuradores. A new
system shall provide a single access to the professions of lawyers and procuradores, as the same
qualification shall give access to the exercise of both professions. Multidisciplinary professional
societies shall be allowed to offer jointly services of legal defence and representation in court.
The tariff system applicable to the services of procuradores shall also be amended: maximum
fees shall be established, but not minimum ones to ensure that service recipients can have access
to services offered at competitive prices. With this reform, Spain shall ensure that legislation in
this field is aligned with Articles 15, 16 and 25 of Directive 2006/123/C of the European
Parliament and of the Council on services in the internal market, and with Articles 49 and 56 of
the Treaty on the Functioning of the European Union. As regards this reform, the Council of
Ministers approved the draft legislative proposals referred to above in September 2020.
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Reform 2 (C13.R2) - Strategy Spain Entrepreneurial Nation
The objective of the measure is to promote the Spanish Entrepreneurship Strategy. The reform shall
consist of adopting a start-up law, to create a favourable framework for the creation and growth of
highly innovative start-ups, the set-up of a NEXT-TECH public-private fund to scale up start-ups in
disruptive technologies, and the review of the migration regime for workers to attract talent and
address skills shortages.
The adoption of a Law on Start Ups, by the end of 2022, shall: provide a legal definition of start-ups;
identify tax incentives to foster their creation and to attract talents; set out measures to facilitate the
attraction of foreign investors and entrepreneurs; and adopt mechanisms to facilitate the
implementation of the law and its relationship with the measures related to the digital entrepreneur
ecosystem.
The reform shall also consist of the amendment of the regulation of Organic Law 4/2000 of 11 January
on the rights and freedoms of foreigners in Spain and their social integration and of Law 14/2013 of
27 September on support for entrepreneurs and their internationalisation.
The amendment of the regulation of Organic Law 4/2000 of 11 January on the rights and freedoms
of foreigners in Spain and their social integration shall simplify administrative procedures related to
migration including by reducing the number of authorisations and extending their validity, speeding
up procedures, facilitating access to the labour market for third-country nationals, and improving the
system of hiring at source. In particular, the amendments shall introduce more flexible access for
students to the labour market, a multiannual circular migration scheme for seasonal workers, new
rules for the assessment of the national employment situation and the establishment of a new
administrative unit (UTEX) to improve the processing of foreign nationals’ files.
The amendment of Law 14/2013 of 27 September on support for entrepreneurs and their
internationalisation shall facilitate the recruitment of foreign nationals with very specific skills and
competences through a simpler and more flexible procedure than the standard one defined by the
regulation of Organic Law 4/2000. The amendment of Law 14/2013 shall introduce a new migration
scheme for digital nomads, new innovation criteria for residence and work permits for entrepreneurs,
the extension of the scope of the national migration scheme for highly qualified professionals to SMEs
and holders of higher VET certificates, and longer validity periods and a simplification of procedures
for residence and work permits with respect to those in Law 14/2013 before the amendment.
The implementation of the measure shall be completed by 31 December 2023.
Reform 3 (C13.R3) – Revision of Securities Markets and Investment Services Law
The objective of this measure is to improve legislation on securities markets and investment services.
The measure consists in the entry into force of legislation to simplify the process for admission to
trading of fixed-income securities, allow the registration of certain Multilateral Trading Facilities as
SME Growth Marketsand abolishing the information system for monitoring the clearing, settlement
and registration of transferable securities.
Investment 1 (C13.I1) - Entrepreneurship
The objective of this measure is to promote entrepreneurship and digital innovation as well as to
support skills development and better access to finance. This measure consists in actions supported
by the Entrepreneurial Skills Programme (“Emprende y Acelera”), the “Startup Acceleration”
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Programme (“Acelera Startup”), the “BREAK” Programme, the “Activa Crecimiento” Programme,
the “Activa Industria” Programme, the “Activa Cybersecurity” Programme, and the “Activa Startups”
Programme. It also consists in the realisation of events, in the provision of participative loans and in
an online and accessible National Entrepreneurship Office (‘ONE’) platform.
Investment 2 (C13.I2) - Growth
The objective of the measure is to promote SMEs growth.
The investment shall consist of actions on:
1) Financial support awarded to industrial projects (1 500) developed by SMEs, for actions under this
investment in new industrial facilities or expansion of existing ones, or any improvement in the
production system aiming to increase competitiveness, taking into account the potential to contribute
to climate change mitigation.
2) Improvement of access to finance for SMEs, by providing support in the form of financial,
commercial and technical guarantees through a strengthening of Compañia Española de
Reafianzamiento SME S.A. (CERSA), As part of this line of action, CERSA shall provide long term
support through its counter-guarantee coverage to the Regional Mutual Guarantee Societies, backing
the risk borne by them. CERSA shall promote SMEs’ competitiveness and resilience through three
dedicated lines allowing access to long-term financing and working capital operations for actions
under this investment in the area of: digitalization; sustainability; growth and recovery, (reinforcing
resilience, mainly for SMEs affected by the COVID-19 pandemic, that are ready to undertake
significant transformation and growth plans).
In addition, in order to implement the financial guarantee instrument, an agreement must be drawn
up between the Ministry responsible for investment and the implementing partner or the entrusted
entity. The agreement shall detail the applicable state aid legal framework and obligations as well as
the monitoring and reporting obligations of the guarantors and SMEs, including the need for SMEs
to expressly authorise the Commission, OLAF, the European Court of Auditors and EPPO to carry
out visits in the context of the controls or audits. Further, CERSA shall commit to reinvest any reflows
(i.e. interests on the loan, return on equity, or principal repaid, minus associated costs) linked to the
financial instrument for the same policy objectives, including beyond 2026. In order to ensure that
the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C58/01), the legal
agreement between Spanish authorities and the entrusted entity or the financial intermediary in charge
of the financial instrument and the subsequent investment policy of the financial instrument shall
i. require the application of the Commission’s technical guidance on sustainability proofing for
the InvestEU Fund;
ii. exclude the following list of activities and assets from eligibility: (i) activities and assets
related to fossil fuels, including downstream use; (ii) activities and assets under the EU
Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not
lower than the relevant benchmarks; (iii) activities and assets related to waste landfills,
incinerators and mechanical biological treatment plants; and (iv) activities and assets where
the long-term disposal of waste may cause harm to the environment; and
iii. require the verification of legal compliance with the relevant EU and national environmental
legislation of the projects by the entrusted entity/financial intermediary for all transactions,
including those exempted from sustainability proofing.
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For tenders, in order to ensure that the measure complies with the ‘Do no significant harm’ Technical
Guidance (2021/C58/01), the eligibility criteria contained in terms of reference for upcoming calls
for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including
downstream use; (ii) activities under the EU Emission Trading System (ETS) achieving projected
greenhouse gas emissions that are not lower than the relevant benchmarks; (iii) activities related to
waste landfills, incinerators and mechanical biological treatment plants; and (iv) activities where the
long-term disposal of waste may cause harm to the environment. The terms of reference shall
additionally require that only activities that comply with relevant EU and national environmental
legislation may be selected.
Investment 3 (C13.I3) Digitalisation and Innovation and subsidy scheme for the digitalisation of
companies
The objective of this measure is to promote the digital transformation and competitiveness of SMEs.
This measure consists of the implementation of actions under the “Innovative Business Clusters
Support” Programme and the “Digital Innovation Hubs Support” Programme. This measure shall also
consist of a public investment in a subsidy scheme in order to incentivise private investment and
support the digitalisation of companies under the “Digital Toolkit” Programme and the “Kit
Consulting” Programme. The scheme shall operate by providing financial incentives via the award of
subsidies.
The list of categories of Digitalisation Solutions under the “Digital Toolkit” Programme shall include
at least the following: i) website and internet presence, ii) electronic commerce, iii) social media
management, iv) customer management, v) business intelligence and analytics, vi) process
management, vii) electronic invoice, viii) virtual office services and tools, ix) secure communications,
x) cybersecurity.
The list of advisory services under the “Kit Consulting” Programme shall include at least the
following: i) Artificial Intelligence advisory service, ii) data analysis advisory service (basic), iii) data
analysis advisory service (advanced), iv) digital sales advisory service, v) advisory service on
business processes or production process, vi) advisory service on strategy and business performance,
vii) cybersecurity advisory service (basic), viii) cybersecurity advisory service (advanced), ix)
cybersecurity advisory service (preparation for certification), x) “360” advisory service in digital
transformation.
The scheme shall be managed by Red.es as the implementing partner.
In order to implement the investment into the scheme, Spain shall adopt one or several legal
instruments establishing the scheme, that shall include the following content:
1. Description of the decision-making process of the scheme. The final award decision of the scheme
shall be taken by the Director General of Red.es.
2. Key requirements of the associated subsidy policy, which shall include:
a) The description of the subsidies provided and eligible final beneficiaries
b) The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as
set out in the DNSH Technical Guidance (2021/C58/01). In particular, the subsidy
policy shall exclude the following list of activities and assets from eligibility: (i)
activities and assets related to fossil fuels, including downstream use41, (ii) activities
41 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
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and assets under the EU Emission Trading System (ETS) achieving projected
greenhouse gas emissions that are not lower than the relevant benchmarks42, (iii)
activities and assets related to waste landfills, incinerators43 and mechanical biological
treatment plants44.
c)The requirement that final beneficiaries of the subsidy schemes shall not receive
support from other Union instruments to cover the same cost.
3. The amount covered by the legal instruments, and the requirement to use any unused proceeds of
the scheme, including beyond 2026, for the same policy purposes.
Investment 4 (C13.I4) Support for Trade
The objective of this measure is to help small businesses to adapt to the digitalisation of the trade
sector and to the changed consumer behaviour. This measure consists in grant support to at least 200
SMEs or business associations through the Technological Fund for digitalisation projects, in the
creation of a digital platform to foster the digitalisation of the sector and in grant support for actions
related to markets, urban commercial areas, itinerant trade and short supply chains, or to commercial
activity in rural areas.
Investment 5 (C13.I5) Internationalisation
The objective of this measure is to strengthen the capacities and instruments to help Spanish
companies expand in the global markets This measure consists in implementing actions supporting
the internationalisation of companies.
Investment 11 (C13.I11) Guarantee instrument SGR-CERSA
The objective of this measure is to improve access to finance for companies. This measure shall
consist in providing support in the form of counter-guarantees granted by CERSA allowing
companies to obtain guarantees for long term investments and working capital.
Investment 14 (C13.I14): Equity injection into ICO
This measure aims at supporting the growth potential of the Spanish economy by structurally
adjusting the level of public support available to address market failures and inefficiencies within the
economy. The measure shall consist of an equity injection of EUR 4 028 583 192 into Instituto de
Crédito Official (ICO).
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 42 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 43 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 44 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
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ICO shall adopt a new investment policy for the use of the additional equity. The investment policy
shall include the description of the financial product(s) with the expected type of eligible final
beneficiaries that the additional equity is expected to initially support, including the expected timeline
for the implementation and expected amount of each financial product. ICO shall use for the
additional equity the same audit and control system that was positively assessed by the Commission
in accordance with Article 157 of Regulation (EU, Euratom) 2024/2509.
The Investment Policy shall require that financial product(s) that the additional equity supports
comply with the ‘Do no significant harm’ (DNSH) principle as set out in the DNSH Technical
Guidance (2021/C58/01). In particular, the investment policy shall exclude the following list of
activities and assets from eligibility: (i) activities and assets related to fossil fuels, including
downstream use45, (ii) activities and assets under the EU Emission Trading System (ETS) achieving
projected greenhouse gas emissions that are not lower than the relevant benchmarks46, (iii) activities
and assets related to waste landfills, incinerators47 and mechanical biological treatment plants48.
Furthermore, in the case of general support to corporates, the investment policy shall exclude
companies with a substantial focus49 in the following sectors: (i) fossil fuel-based energy production
and related activities50; (ii) energy-intensive and/or high CO2-emitting industries51; (iii) production,
rental, or sale of polluting vehicles52; (iv) waste collection, waste treatment and disposal53, (v)
45 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 46 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 47 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 48 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 49 It is considered that a Final Beneficiary has a “substantial focus” on a sector or business activity if such sector or activity
is identified as being an essential part of the business activity of the Final Beneficiary respectively in relation to the gross
revenue, profit, or client base of the Final Beneficiary. The gross revenue generated from the restricted sector or activity
shall, in any case, not exceed 50% of the gross revenue. 50 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 51 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 52 Polluting vehicles are defined as non-zero-emission vehicles. 53 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste,
and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing
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processing of nuclear fuel, production of nuclear energy. Moreover, the investment policy shall
require compliancewith the relevant EU and national environmental legislation of the final
beneficiaries.
M.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
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Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
189 C13.R1 M Entry into force of the
Law amending Law
34/2006 on access to
the professions of
lawyers and
procuradores
Provision in the law
indicating the entry
into force of the law
Q4 2021 Entry into force of the Law amending Law 34/2006 on access to the
professions of lawyers and procuradores shall: — Reform of the current system of minimum fees into a system of
maximum fees and new obligation to submit a cost estimate to the
customer in advice. — Allow multidisciplinary activities of the professions of lawyer and
procuradores within the same legal entity — Single access to the professions of lawyer and procuradores.
190 C13.R1 M Entry into force of the
Law to reform of the
Insolvency Law
Provision in the law
indicating the entry
into force of the law
Q2 2022 Entry into force of the Reform of the ‘Insolvency Law’. The Reform of the Insolvency Law beyond the requirements of the
Directive shall: — establish a more efficient second chance procedure for natural
persons shall be established, allowing for debt relief without prior
liquidation of the insolvent party's assets — establish a special procedure for micro SMEs, which reduces the
duration and cost and will be fully processed by electronic means.
191 C13.R1 M Entry into force of the
Law on Business
Creation and Growth
Provision in the law
indicating the entry
into force of the law
Q4 2022 Entry into force of the new ‘Law on Business Creation and Growth’
to simplify procedures for setting up a business and to promote a
diversified sources of finance for business growth. The Law on
Business Creation and Growth shall also include measures to foster
an early payment culture, notably to provide liquidity to SMEs and
the self-employed by avoiding late payments. Measures to be
implemented to foster an early payment culture include guidelines on
publicity and transparency of payment periods, best business
practices and mechanisms for better enforcement such as an out-of-
court dispute resolution system. The Law on Business Creation and
Growth shall also include amendments to the ‘Law on Market Unity’
to facilitate its implementation and to strengthen the mechanisms
available to market operators affected by market barriers. A new
Sectoral Conference for Regulatory Improvement and Business
Climate shall be set up to facilitate the correct application of the
principles of good regulation by all public administrations and to
ensure an optimal coordination of the various administrations.
450 C13.R2 M Entry into force of
Royal Decree
629/2022 of 26 July
amending the
regulation of Organic
Law 4/2000 on the
rights and freedoms of
Provision of the Royal
Decree indicating the
entry into force of the
relevant provisions
Q3 2022 Entry into force of the relevant provisions of Royal Decree 629/2022
of 26 July amending the regulation of Organic Law 4/2000 on the
rights and freedoms of foreigners in Spain and their social integration
in line with the description of the measure.
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Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
foreigners in Spain and
their social integration
192 C13.R2 M Entry into force of the
Start-ups Law
Provision in the law
indicating the entry
into force of the law
Q4 2022 Entry into force of the ‘Start-ups Law’ that creates a favourable
framework for the creation and growth of highly innovative start-ups.
The Start-Ups Law shall introduce tax contributions reforms in the
form of incentives to encourage and facilitate the development of
start-ups, as well as the attraction of foreign entrepreneurs and
investors, in line with the objectives of fiscal consolidation. The
Start-Ups Law shall also adopt mechanisms to facilitate its
implementation and its relationship with the measures related to the
digital entrepreneur ecosystem.
451 C13.R2 M Entry into force of the
amendment to Law
14/2013 of 27
September on support
for entrepreneurs and
its internationalisation
Provision in the
amendment of the law
indicating the entry
into force of the
relevant provisions
Q2 2023 Entry into force of the relevant provisions of the amendment to Law
14/2013 of 27 September on support for entrepreneurs and its
internationalisation in line with the description of the measure.
452 C13.R3 M Entry into force of
legislation on
securities markets and
investment services
Provision indicating
the entry into force
Q4 2025 Entry into force of legislation on securities markets and investment
services. It shall simplify the process for admission to trading of
fixed-income securities, allow the registration of certain Multilateral
Trading Facilities as SME Growth Markets and abolish the
information system for monitoring the clearing, settlement and
registration of transferable securities.
193a C13.I1 T Beneficiaries
completing activities
under any of the
Support Progammes
- Number 0 12 503
Q2 2026 Final reports confirming the completion of the activities
awarded have been submitted by recipient entities or individuals for
grants, for a total cumulative number of 12 503 beneficiaries in any
of the following programs: the “Entrepreneurial Skills Programme"
(“Emprende y Acelera”), the “Startup Acceleration" Program
(“Acelera Startup”), "The BREAK" Program, the "Activa
Crecimiento" Program, the "Activa Industria" Program, the "Activa
Ciberseguridad" Program, the “Activa Startups” Program
194 C13.I1 M Online National
Entrepreneurship
Office (‘ONE’)
platform
Link to the platform. Q4 2025 Link to the online National Entrepreneurship Office (‘ONE’)
platform.
123
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
195a C13.I1 T Signature of
participative loan
agreements
- Number 0 200 Q4 2025 Signature of 200 participative loan agreements
(Poliza de Prestamo Participativo) with ENISA under the support line
“Linea Emprendedoras Digitales”.
195b C13.I1 T
Programme for the
Promotion of the
Innovative
Entrepreneurial
Ecosystem
- Number 0 20 Q4 2025
Verification by the Administration of the documentary justification
for grant payments relating to a total of 20 events under
the Programme for the Promotion of the Innovative Entrepreneurial
Ecosystem.
196 C13.I2 T CERSA guarantee - EUR
(million)
0 1 000 Q2 2023 CERSA guarantee: At least an amount of EUR 1 000 000 000 of
guarantees granted by CERSA allowing SMEs to obtain guarantees
for long term investments and working capital. The selection criteria
shall ensure compliance with the ‘Do no significant harm’ Technical
Guidance (2021/C58/01) of supported transactions under this
measure through the use of sustainability proofing, the use of an
exclusion list, and the requirement of compliance with the relevant
EU and national environmental legislation.
Until the RRF target is satisfactorily achieved, should CERSA’s
support to SMEs benefit from other Union instruments, the
contribution towards the EUR 1 000 000 000 target shall exclusively
take into consideration the amounts of financial, commercial and
technical guarantees that have been generated by the RRF
contribution. This shall be calculated under an agreed methodology,
distinguishing between amounts generated by the RRF and amounts
generated by other Union instruments.
198 C13.I2 T SMEs supported by
the Industrial
Entrepreneurship
Support Programme
- Number 0 1 500 Q2 2023 Financial support shall be awarded to SMEs for industrial investment
projects under the Industrial Entrepreneurship Support Programme.
Financial support awarded shall cover costs related to the guarantee
fee charged by the Sociedades de Garantia Reciproca (SGRs), the
interest of the loan, and the costs of assessing and opening the
guarantee operation and the loan for the creation of industrial
enterprises or expansion of existing facilities, or any improvement in
their production system aiming to increase competitiveness.. This
investment may also receive support from other Union Programmes
or instruments for costs that are not supported by the RRF. The loan
shall have a maturity of at least 1 year.
At least 1 500 operations have been awarded financial support from
MINTUR through CERSA from 1 January 2021 to 31 December
2023. The selection criteria shall ensure compliance with the ‘Do no
significant harm’ Technical Guidance (2021/C58/01) through the use
124
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
of an exclusion list, and the requirement of compliance with the
relevant EU and national environmental legislation.
(Baseline: 1 January 2021)
199 C13.I3 M Digitalisation of SMEs
Plan 2021-2025
Publication Q1 2021 Approval by the council of Ministers of the Digitalisation of SMEs
Plan 2021-2025 which provides for a set of instruments to incorporate
into micro and autonomous enterprises the digital tools already
available, boost the digitisation of small businesses and promote
technological innovation
200 C13.I3 T Budget committed to
the Digital Toolkit
Program
- % 0 30 Q4 2022 At least 30 % of budget EUR 3 067 000 000 committed, devoted to
actions to digitize SMEs, micro-enterprises and self-employed via
Digital Toolkit Programme, in compliance with the ’Do no significant
harm’ Technical Guidance (2021/C58/01) through the use of an
exclusion list and the requirement of compliance with the relevant EU
and national environmental legislation.
201 C13.I3 T Budget committed to
Agents of Change
Program
- % 0 30 Q4 2022 At least 30 % of the budget EUR 300 000 000 committed, devoted to
SMEs in ‘Agents of Change Programme’. The calls for proposals
with terms of reference shall include eligibility criteria that ensure
that the selected projects comply with the ‘Do no significant harm’
Technical Guidance (2021/C58/01) through the use of an exclusion
list and the requirement of compliance with the relevant EU and
national environmental legislation.
202 C13.I3 T Budget committed to
Innovative Business
Cluster Support
Program
- % 0 30 Q4 2022 At least 30 % of the budget EUR 115 000 000 committed, in
‘Innovative Business Cluster Support Programme’. The terms and
conditions orders (ordenes de bases) and calls for proposals shall
include eligibility criteria that ensure that the selected projects
comply with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) through the use of an exclusion list and the
requirement of compliance with the relevant EU and national
environmental legislation.
203 C13.I3 T Budget committed to
DIHs Program
- % 0 30 Q4 2022 At least 30 % of the budget EUR 37 590 000 committed, in ‘Digital
Innovation Hubs Programme’. The terms and conditions orders
(ordenes de bases) and calls for proposals shall include eligibility
criteria that ensure that the selected projects comply with the ‘Do no
significant harm’ Technical Guidance (2021/C58/01) through the use
of an exclusion list and the requirement of compliance with the
relevant EU and national environmental legislation.
125
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
208a C13.I3 M Subsidy scheme Relevant provisions of
the legal agreements
Proof of transfer
Q4 2025 Entry into force of the legal instrument(s) establishing the support
scheme.
Spain shall transfer EUR 2 841 316 379 to Red.es.
208 C13.I3 T Subsidy Scheme - EUR 1 010 100 000 2 841 316 379 Q4 2025 Red.es has published the final award resolutions or entry into force of
financing agreements with final beneficiaries, for 100% of the RRF
investment into the support scheme.
209a C13.I3 T Innovative Business
Clusters Support
Programme
Final certification Number 650 Q4 2025 Verification by the Administration of the documentary justification
for grant payments for a total cumulative number of 650 projects
relating to the "Innovative Business Clusters Support" Programme.
209b C13.I3 T Digital Innovation
Hubs Programme
- EUR
(million)
37,586 Q2 2026 The completion of the actions/or work packages awarded has been
confirmed by final reports submitted by recipient entities or
individuals for grants under the “Digital Innovation Hubs Support”
Programme for a total amount of EUR 37 586 000. Work Packages
funded by the Digital Europe Programme shall not be taken into
account.
The calls for proposals of the Digital Innovation Hubs Support
Programme shall include eligibility criteria that ensure that the
selected projects comply with the ‘Do no significant harm’ Technical
Guidance (2021/C58/01) through the use of an exclusion list and the
requirement of compliance with the relevant EU and national
environmental legislation.
210 C13.I4 T SMEs and business
associations having
received support from
the Technological
Fund
- Number 0 200 Q2 2023 At least 200 SMEs or business associations in the commercial sector
having received grant support from the Technological Fund, in
compliance with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) through the use of an exclusion list and the
requirement of compliance with the relevant EU and national
environmental legislation. Projects in the small trade sector aimed at incorporating new
technologies that enable local trade to respond to new consumption
habits, under the ‘Technological Fund’ (200 projects). Eligible
projects under this fund include: a. Projects in new technologies aimed at improving online
commercial and communication strategy, business models or
shopping experience.
126
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
b. Projects in new technologies for the adaptation of the physical
shopping experience to new consumer needs and habits and new
management models. c. Projects in technological solutions to improve the efficiency and
sustainability of last-mile logistics. d. Projects in the implementation of technological solutions to
improve energy and resource efficiency. The investment shall be completed with the creation of a digital
platform (Plataforma Comercio Conectado) to foster the
digitalization of the sector.
211 C13.I4 T Actions in markets,
urban commercial
areas or rural areas
- Number 0 130 Q4 2025 Confirmation by the Administration of the attainment of the basic
conditions and objectives for 130 actions related to the support for
markets, urban commercial areas, itinerant trade and short supply
chains, or the support for commercial activity in rural areas.
The actions shall have been awarded subsidies under a legal act that
shall establish that actions that do not fully comply with the European
Union's climate and environmental standards and priorities and the
'do no significant harm' principle within the meaning of Article 17 of
Regulation (EU) 2020/852 of the European Parliament and of the
Council of 18 June 2020 establishing a framework to facilitate
sustainable investment and amending Regulation (EU) 2019/2088
shall not be eligible. The legal act shall also provide that the
following shall be excluded from financing, to the extent that they are
applicable to the items in which the expenditure to which is the aid is
intended:
(a) Fossil fuel-related investments (including downstream use).
(b) Activities under the Emissions Trading System (ETS) with
projected greenhouse gas emissions that are not substantially lower
than the reference values established for the free allocation.
c) The treatment of waste generated by mechanical-biological
treatment (BMT), incineration or dumping.
(d) Activities where long-term waste disposal may cause long-term
damage to the environment (e.g., nuclear waste).
The legal act shall also require that only those activities that comply
with the relevant national and European environmental legislation can
be selected.
213 C13.I5 T Support to companies
for their
internationalisation
- Number 0 3 000 Q4 2025 For a cumulative number of 3 000 companies, for each company
either:
(i) Confirmation report by ICEX of the fulfilment of the
objectives of the activities under the “Innova Invest”
Programme; or
127
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
(ii) External auditor report confirming the completion of
the activities under the “Internationalisation and
Mentoring” Programme in accordance with the
Resolution of 23 February 2023 of the Secretary of
State for Trade publishing the Agreement with the
Spanish Official Chamber of Commerce, Industry,
Services and Navigation, channelling the nominative
subsidy provided for in the General State Budget for
2022, for the development of the Mentoring and
Support Programme for Internationalisation, within the
framework of the Recovery, Transformation and
Resilience Plan; or
(iii) Final reports confirming the completion of the activities
awarded have been submitted by recipient entities or
individual companies for grants under the “VIVES”
Program; or
(iv) Responsible declaration has been signed by a third
country which confirms the completion of the
action by the company under the FIEM
programme; or (v) Diagnostic report has been drafted under the PABE
programmeassessing the company’s export capacity.
510 C13.I11
T CERSA guarantee EUR
Million
2 100 Q4
2025 An amount of EUR 2 100 000 000 of counter-guarantees granted by
CERSA allowing companies to obtain guarantees for long term
investments and working capital.
Should CERSA’s support benefit from other Union instruments, the
contribution towards the target shall exclusively take into
consideration the amounts of counter-guarantees generated by the RRF
contribution. This shall be calculated under an agreed methodology,
distinguishing between amounts generated by the RRF and amounts
generated by other Union instruments.
508 C13.I14 M Investment policy Adoption of an
investment policy
Q2 2026 Adoption of a new investment policy for ICO for the use of the
additional equity and funds.
The Investment Policy shall ensure that EUR 600 000 000 of the
additional equity shall be dedicated to supporting green investments,
128
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
aligned with the intervention fields assigned a 100% climate
coefficient under Annex VI of Regulation (EU) 2021/241, which may
include, but it is not limited to, support to new capacity of:
(vi) Energy efficiency renovation of existing housing stock,
demonstration projects and supporting measures
compliant with energy efficiency criteria
(vii) Renewable energy: solar
(viii) Clean urban transport rolling stock
The Investment Policy shall ensure that EUR 1 000 000 000 of the
additional equity shall be dedicated to supporting green investments,
aligned with the intervention fields assigned a 40% climate coefficient
under Annex VI of Regulation (EU) 2021/241, which may include, but
it is not limited to, support to new capacity of:
(i) Construction of new energy efficient buildings
(ii) Energy efficiency and demonstration projects in SMEs
and supporting measures
(iii) Support to environmentally friendly production
processes and resource efficiency in SMEs
509 C13.I14 M Equity Injection Certificate of transfer Q2 2026 EUR 2 800 000 000 will be transferred to a dedicated account within
ICO to support its guarantee program and other financial products, and
Spain shall transfer EUR 1 228 583 192 to ICO to increase its equity.
Beyond the equity injection into ICO and the transfer of funds which
constitute the RRF investment, Spain shall transmit a report outlining
the actions taken by ICO by 31 August 2026 to implement the
investment policy, including the steps taken for the implementation of
the financial products that the additional equity is expected to initially
support, as well as the expected steps to be taken for further
implementing those products.
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M.3. Description of the reforms and investments for the loan support
Investment 6 (C13.I6) – ICO Green Line and Enterprises and Entrepreneurs Line
This measure shall consist of an investment in two financial lines: the ICO Green Line and the ICO
Enterprises and Entrepreneurs Line.
ICO Green Line
This element of this measure shall consist of a public investment in a Facility, the Green ICO Line,
in order to incentivise private investment and improve access to finance in Spain’s green sectors and
to develop capital markets in this area, especially covering seven different fields: i) sustainable
transport, including railway; ii) energy efficiency; iii) renewable energy, including energy storage and
electricity network; iv) industrial decarbonization and low-carbon industrial value chains linked to
the energy transition; v) water management; vi) circular economy; vii) climate change adaptation.
The Facility shall operate by providing direct financing, corporate bond purchases and equity and
quasi-equity investments, directly or through intermediaries to the private sector and households, as
well as to public sector entities engaged in similar activities. On the basis of the RRF investment, the
Facility aims at initially providing at least EUR 300 000 000 of financing.
The Facility shall be managed by Instituto de Crédito Oficial (ICO) and Axis (ICO’s venture/private
capital manager) as the implementing partners. The Facility shall include the following product lines:
• Mediation Line: the mediation line shall consist of loans made by ICO to commercial banks,
which shall in turn award loans to final beneficiaries to finance green projects. The final
beneficiaries shall be private companies (such as SMEs, small mid-cap companies, large
corporation or entrepreneurs) and households.
• ICO direct financing: this line shall provide direct loans to private companies (such as mid-
cap companies) and public companies to finance green projects. The loans shall be provided
directly by ICO and each project co-financed by a third-party private investor(s). The funds
provided by ICO shall represent a maximum of 70% of the total amount of the support to the
investment. Private investors shall cover at least 30% of the total amount of investment
support.
• Corporate bond purchases: under this line ICO shall purchase senior medium and long-term
fixed-income securities issued by Spanish companies in the organised secondary markets
(such as alternative fixed income market (MARF) or Association of Intermediaries for
Financial Assets (AIAF)). The securities shall be linked to a specific green investment project
of the company issuing the security.
• Equity and quasi-equity investments: this line shall consist of the provision of direct equity
investments through Axis (ICO’s venture/private capital manager) and/or the transfer of funds
to equity funds or other investment vehicles managed by private financial intermediaries
which carry out equity investment operations in companies carrying out green projects. The
maximum participation of the Line shall not exceed 49% of the investment vehicle funds. The
equity investments by the Line shall not cause the share of publicly owned equity in a final
beneficiary to surpass 49% of the total equity.
In order to implement the investment into the Facility, Spain and ICO shall sign an Implementing
Agreement that shall include the following content:
1. Description of the decision-making process of the Facility: The final investment decision of
the Facility shall be taken by an investment committee or other relevant equivalent governing
body and approved by a majority of votes from members who are independent from the
Spanish government. For intermediated investments, the final investment decision shall be
taken by intermediaries.
130
2. Key requirements of the associated investment policy,which shall include:
a. The description of the financial product(s) and eligible final beneficiaries in line with
the description of the measure.
b. The requirement that all investments supported are economically viable.
c. A prohibition to refinance any outstanding loan.
d. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set
out in the DNSH Technical Guidance (2021/C58/01), in particular:
i. In the case of loans, project bonds or equivalent instruments: the investment policy
shall exclude the following list of activities and assets from eligibility: (i) activities
and assets related to fossil fuels, including downstream use54, (ii) activities and
assets under the EU Emission Trading System (ETS) achieving projected
greenhouse gas emissions that are not lower than the relevant benchmarks55, (iii)
activities and assets related to waste landfills, incinerators56 and mechanical
biological treatment plants57.
ii. In the case of equity, quasi-equity, corporate bonds or equivalent instruments: the
investment policy shall require companies to adopt green transition plans in line
with the definition set out in Article 19a (2)(a)(iii) of Directive 2013/34/EU58 if
more than 50% of their direct revenues during the preceding financial year is
derived from the following list of activities and assets: (i) activities and assets
related to fossil fuels, including downstream use59, (ii) activities and assets under
the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks60, (iii) activities and
54 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 55 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 56 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 57 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing resource efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 58 Directive 2013/34/EU is amended by Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive. 59 Except for (a) projects under this measure in power and/or heat generation, as well as related transmission and
distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no
significant harm’ Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of
fossil fuels is temporary and technically unavoidable for the timely transition towards a fossil fuel free operation, phasing
out fossil fuels entirely over time 60 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for
free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447.
131
assets related to waste landfills, incinerators61 and mechanical biological treatment
plants62.
iii. Furthermore, the investment policy shall require compliance with the relevant EU
and national environmental legislation of the final beneficiaries of the Facility.
e. The requirement that final beneficiaries of the Facility shall not receive support from
other Union instruments to cover the same cost.
3. The amount covered by the Implementing Agreement, the fee structure for the Implementing
Partner and the requirement to reinvest any reflows according to the investment policy of the
Facility unless they are used to service loan repayments of the Recovery and Resilience
Facility.
4. Monitoring, audit, and control requirements, including:
1. The description of the implementing partner’s monitoring system to report on the
investment mobilized.
2. The description of the implementing partner’s procedures that will ensure the
prevention, detection and correction of fraud, corruption, and conflicts of interests.
3. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the Implementing Agreement, including through the use of a
positive declaration list and/or a self-declaration for operations below
EUR10 000 000, before committing to finance an operation.
4. The obligation of carrying out risk-based ex-post audits in accordance with an audit
plan of ICO. These audits shall verify i) that the control systems are effective,
including the detection of fraud, corruption, and conflict of interests; ii) compliance
with the DNSH principle, the State Aid rules, the climate target requirements; and iii)
that the requirement for the intermediary to verify that a responsible declaration is
presented by the final beneficiary to control whether the same cost is covered by
another Union instrument is respected. The audits shall also verify the legality of the
transactions and that the conditions of the applicable Implementing Agreement and
Funding Agreements are being respected, including through the use of a positive
declaration list and/or self-declarations for operations below EUR10 000 000, before
committing to finance an operation.
5. Requirements for climate investments carried out by the implementing partner: at least
EUR 242 727 272 of the RRF investment into the Facility shall contribute to the climate
objectives in accordance with Annex VI to the RRF Regulation63.
61 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 62 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 63 Final beneficiaries from loans, participatory loans, project bonds, guarantees or equivalent instruments associated to
specific projects shall be required to provide a justification of the selected intervention field for each project supported,
together with a description of the project. For the purpose of the computation of the climate contribution, in the case of
equity, quasi-equity, corporate bonds or equivalent instruments not targeted to specific projects, criteria shall be used to
require that at least 90% of the recipient’s revenue during the preceding financial year or future revenues as per a business
plan are/will be generated from an activity that complies with the relevant criteria arising from the applicable intervention
fields in annex VI to the RRF Regulation. Final beneficiaries from equity, quasi-equity, corporate bonds or equivalent
instruments not targeted to specific projects shall provide a justification for the selected intervention field(s). The
132
6. Requirements for selecting financial intermediaries: ICO shall select financial intermediaries
in an open, transparent, and non-discriminatory manner. Controls for the absence of conflict
of interests on financial intermediaries shall take place and be conducted ex-ante through IT
system such as Minerva for all financial actors involved.
7. Requirement to sign Funding Agreements: ICO shall sign Funding Agreements with the
financial intermediaries in line with key requirements that shall be provided as an annex of
the Implementing Agreement. The key requirements of the Funding Agreement shall include
all the requirements under which the Facility operates, including:
1. The obligation of the financial intermediary to take its decisions in compliance mutatis
mutandis with the decision making and investment policy requirements specified
above, including related to respect of the DNSH principle.
2. The description of the monitoring and audit and control framework that the financial
intermediary shall put in place, which mutatis mutandis shall be subject to all the
monitoring, audit and control requirements specified above.
ICO Enterprises and Entrepreneurs Line
This element of the measure shall consist of a public investment in a Facility, the Enterprises and
Entrepreneurs ICO Line, in order to incentivise private investment and improve access to finance in
sectors related to the economic activity of the enterprise and to develop capital markets in these areas,
projects related to the digitalization of public and private universities, as part of the PERTE New
Economy of the Language (NEL), and projects of companies in the tourism sector related to
sustainability, digitalization, upskilling schemes for human resources and equipment, and
strengthening its competitiveness and resilience. The Line will also serve to cover working capital
needs which allow companies to fulfil the aforementioned objectives. The Facility shall operate by
providing direct financing, corporate bond purchases and equity and quasi-equity investments,
directly or through intermediaries to the private sector, as well as to public sector entities engaged in
similar activities. On the basis of the RRF investment, the Facility aims at initially providing at least
EUR 600 000 000 of financing.
The Facility shall be managed by Instituto de Crédito Oficial (ICO) and Axis (ICO’s venture/private
capital manager) as the implementing partners. The Facility shall include the following product lines:
• Mediation Line: the mediation line shall consist of loans made by ICO to commercial banks,
which shall in turn award loans to final beneficiaries to finance projects related to their
economic activity; digitalization and artificial intelligence for universities; and sustainability,
digitalization, reskilling and upskilling schemes for human resources and equipment, and
projects to strengthen the competitiveness and resilience of the tourism sector. The final
beneficiaries shall be private companies (such as self-employed, SMEs, small mid-cap
companies, large corporations or entrepreneurs) and public entities engaged in similar
activities.
• ICO direct financing: this line shall provide direct loans to private companies (such as mid-
cap companies and large corporations) and public companies to finance projects related to
their economic activity. The loans shall be provided directly by ICO and each project co-
financed by a third-party private investor(s). The funds provided by ICO shall represent a
maximum of 70% of the total amount of the support to the investment. Private investors shall
cover at least 30% of the total amount of investment support.
implementing partner shall also be required to provide to the Member State a semi-annual report on the implementation
of each project/activity.
133
• Corporate bond purchases: under this line ICO shall purchase senior medium and long-term
fixed-income securities issued by Spanish companies in the organised secondary markets
(such as, alternative fixed income market (MARF) or Association of Intermediaries for
Financial Assets (AIAF)). The securities shall be linked to a specific investment project of the
company issuing the security.
• Equity and quasi-equity investments: this line shall consist of the provision of direct equity
investments through Axis (ICO´s venture/private capital manager) and/or the transfer of funds
to equity funds or other investment vehicles managed by private financial intermediaries
which carry out equity investment operations in companies (start-ups, SMEs, midcaps and
large-corporations). The maximum participation of the Line shall not exceed 49 % of the
investment vehicle funds. The equity investments by the Line shall not cause the share of
publicly owned equity in a final beneficiary to surpass 49% of the total equity.
In order to implement the investment into the Facility, Spain and ICO shall sign an Implementing
Agreement that shall include the following content:
1. Description of the decision-making process of the Facility: The final investment decision of
the Facility shall be taken by an investment committee or other relevant equivalent governing
body and approved by a majority of votes from members who are independent from the
government. For intermediated investments, the final investment decision shall be taken by
intermediaries.
2. Key requirements of the associated investment policy,which shall include:
a. The description of the financial product(s) and eligible final beneficiaries in line with
the description of the measure.
b. The requirement that all investments supported are economically viable.
c. A prohibition to refinance any outstanding loan.
d. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set
out in the DNSH Technical Guidance (2021/C58/01), in particular:
i. In the case of loans, project bonds or equivalent instruments: the investment policy
shall exclude the following list of activities and assets from eligibility: (i) activities
and assets related to fossil fuels, including downstream use64, (ii) activities and
assets under the EU Emission Trading System (ETS) achieving projected
greenhouse gas emissions that are not lower than the relevant benchmarks65, (iii)
64 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 65 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447.
134
activities and assets related to waste landfills, incinerators66 and mechanical
biological treatment plants67.
ii. In the case of equity, quasi-equity, corporate bonds or equivalent instruments: the
investment policy shall require companies to adopt green transition plans in line
with the definition set out in Article 19a (2)(a)(iii) of Directive 2013/34/EU68 if
more than 50% of their direct revenues during the preceding financial year is
derived from the following list of activities and assets: (i) activities and assets
related to fossil fuels, including downstream use69, (ii) activities and assets under
the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks70, (iii) activities and
assets related to waste landfills, incinerators71 and mechanical biological treatment
plants72.
iii. Furthermore, the investment policy shall require compliance with the relevant EU
and national environmental legislation of the final beneficiaries of the Facility.
e. The requirement that final beneficiaries of the Facility shall not receive support from
other Union instruments to cover the same cost.
3. The amount covered by the Implementing Agreement, the fee structure for the Implementing
Partner and the requirement to reinvest any reflows according to the investment policy of the
Facility unless they are used to service loan repayments of the Recovery and Resilience
Facility.
4. Monitoring, audit, and control requirements, including:
1. The description of the implementing partner’s monitoring system to report on the
investment mobilized.
66 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 67 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing resource efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 68 Directive 2013/34/EU is amended by Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive. 69 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 70 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for
free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 71 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 72 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
135
2. The description of the implementing partner’s procedures that will ensure the
prevention, detection and correction of fraud, corruption, and conflicts of interests.
3. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the Implementing Agreement, including through the use of a
self-declaration for operations below EUR 10 000 000, before committing to finance
an operation.
4. The obligation of carrying out risk-based ex-post audits in accordance with an audit
plan of ICO. These audits shall verify i) that the control systems are effective,
including the detection of fraud, corruption, and conflict of interests; ii) compliance
with the DNSH principle, the State Aid rules, the digital target requirements; and iii)
that the requirement for the intermediary to verify that a responsible declaration is
presented by the final beneficiary to control whether the same cost is covered by
another Union instrument is respected. The audits shall also verify the legality of the
transactions and that the conditions of the applicable Implementing Agreement and
Funding Agreements are being respected, including through the use of a self-
declarations for operations below EUR 10 000 000, before committing to finance an
operation.
5. Requirements for selecting financial intermediaries: ICO shall select financial intermediaries
in an open, transparent, and non-discriminatory manner. Controls for the absence of conflict
of interests on financial intermediaries shall take place and be conducted ex-ante through IT
system such as Minerva for all financial actors involved.
6. Requirement to sign Funding Agreements: ICO shall sign Funding Agreements with the
financial intermediaries in line with key requirements that shall be provided as an annex of
the Implementing Agreement. The key requirements of the Funding Agreement shall include
all the requirements under which the Facility operates, including:
1. The obligation of the financial intermediary to take its decisions in compliance mutatis
mutandis with the decision making and investment policy requirements specified
above, including related to respect of the DNSH principle.
2. The description of the monitoring and audit and control framework that the financial
intermediary shall put in place, which mutatis mutandis shall be subject to all the
monitoring, audit and control requirements specified above.
136
Investment 7 (C13.I7) – Next Tech Fund
This measure shall consist of a public investment in a Facility, Next Tech Fund, in order to incentivise
private investment and improve access to finance in Spain’s strategic sectors tied to the digital
transition and to develop capital markets in this area. The Facility shall operate by providing financial
incentives via co-investment with other funds, directly or through intermediaries to the private sector,
as well as to public sector entities engaged in similar activities. On the basis of the RRF investment,
the Facility aims at initially providing at least EUR 1 500 000 000 of financing.
The Facility shall be managed by Sociedad Española para la Transformación Tecnológica (SETT) as
the implementing partner. The Facility shall include the following product lines:
• Direct line: this line shall consist of the provision of direct equity or quasi-equity investments
through SETT, to companies incorporated in Spain, regardless of their size and ownership of
the capital, that commit to carry out new technological projects. The equity investments by
the Fund shall not cause the share of publicly owned equity in a final beneficiary to surpass
49% of the total equity.
• Indirect line: this line shall consist of the transfer of funds to existing investment vehicles
managed by private financial intermediaries, including venture capital funds, which carry out
equity and/or quasi-equity investment operations in the technological areas targeted by the
Fund. The maximum participation of the Facility shall not exceed 49 % of any fund or other
investment vehicle and shall not cause the share of publicly owned equity in a fund or
investment vehicle to surpass 49% of the total equity.
In order to implement the investment into the Facility, Spain and SETT shall sign an Implementing
Agreement or Spain shall approve the corresponding legal instrument and associated documents that
shall include the following content:
1. Description of the decision-making process of the Facility: For the direct line, the initial
investment decision of the Facility shall be taken by an investment committee or other relevant
equivalent governing body and approved by a majority of votes from members who are
independent from the Spanish government. For the direct line, the final investment decision
of the Facility shall be limited to the approval (without modification) or the exercise of a veto
right on an investment decision proposed by the investment committee or relevant equivalent
governing body. For intermediated investments through the indirect line, the final investment
decision shall be taken by intermediaries.
2. Key requirements of the associated investment policy,which shall include:
a. The description of the financial product(s) and eligible final beneficiaries in line with
the description of the measure.
b. The requirement that all investments supported are economically viable.
c. A prohibition to refinance any outstanding loan.
d. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set
out in the DNSH Technical Guidance (2021/C58/01), in particular:
▪ In the case of equity, quasi-equity, corporate bonds or equivalent instruments:
the investment policy shall require companies to adopt green transition plans
in line with the definition set out in Article 19a (2)(a)(iii) of Directive
2013/34/EU73 if more than 50% of their direct revenues during the preceding
73 Directive 2013/34/EU is amended by Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive.
137
financial year is derived from the following list of activities and assets: (i)
activities and assets related to fossil fuels, including downstream use74, (ii)
activities and assets under the EU Emission Trading System (ETS) achieving
projected greenhouse gas emissions that are not lower than the relevant
benchmarks75, (iii) activities and assets related to waste landfills, incinerators76
and mechanical biological treatment plants77.
i. Furthermore, the investment policy shall require compliancewith the relevant
EU and national environmental legislation of the final beneficiaries of the
Facility.
e. The requirement that final beneficiaries of the Facility shall not receive support from
other Union instruments to cover the same cost.
3. The amount covered by the Implementing Agreement and/or the legal instrument and
associated documents setting up the Facility, the fee structure for the Implementing Partner
and the requirement to reinvest any reflows according to the investment policy of the Facility
unless they are used to service loan repayments of the Recovery and Resilience Facility.
4. Monitoring, audit, and control requirements, including:
a. The description of the implementing partner’s monitoring system to report on the
investment mobilized.
b. The description of the implementing partner’s procedures that will ensure the
prevention, detection and correction of fraud, corruption, and conflicts of interests.
c. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the Implementing Agreement and/or the legal instrument and
associated documents setting up the Facility, including through the use of a self-
declaration for operations below EUR 10 000 000, before committing to finance an
operation.
d. The obligation of carrying out risk-based ex-post audits in accordance with an audit
plan of SETT. These audits shall verify i) that the control systems are effective,
including the detection of fraud, corruption, and conflict of interests; ii) compliance
with the DNSH principle, the State Aid rules, the digital target requirements; and iii)
that the requirement for the intermediary to verify that a responsible declaration is
presented by the final beneficiary to control whether the same cost is covered by
74 Except for (a) projects under this measure in power and/or heat generation, as well as related transmission and
distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no
significant harm’ Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of
fossil fuels is temporary and technically unavoidable for the timely transition towards a fossil fuel free operation, phasing
out fossil fuels entirely over time. 75 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for
free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 76 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 77 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
138
another Union instrument is respected. The audits shall also verify the legality of the
transactions and that the conditions of the applicable Implementing Agreement and/or
the legal instrument and associated documents setting up the Facility and Funding
Agreements are being respected, including through the use of a self-declarations for
operations below EUR 10 000 000, before committing to finance an operation.
5. Requirements for digital investments carried out by the implementing partner: at least
EUR 1 500 000 000 of the RRF investment into the Facility shall contribute to the digital
change objectives in accordance with Annex VII to the RRF Regulation78.
6. Requirements for selecting financial intermediaries: SETT shall select financial
intermediaries in an open, transparent, and non-discriminatory manner. Controls for the
absence of conflict of interests on financial intermediaries shall take place and be conducted
ex-ante through IT system such as Minerva for all financial actors involved.
7. Requirement to sign Funding Agreements: SETT shall sign Funding Agreements with the
financial intermediaries in line with key requirements that shall be provided as an annex of
the Implementing Agreement or the legal instrument and associated documents setting up the
Facility. The key requirements of the Funding Agreement shall include all the requirements
under which the Facility operates, including:
1. The obligation of the financial intermediary to take its decisions in compliance mutatis
mutandis with the decision making and investment policy requirements specified
above, including related to respect of the DNSH principle.
2. The description of the monitoring and audit and control framework that the financial
intermediary shall put in place, which mutatis mutandis shall be subject to all the
monitoring, audit and control requirements specified above.
78 For the purpose of the computation of the digital contribution, in the case of equity, quasi-equity, corporate bonds or
equivalent instruments not targeted to specific projects, criteria shall be used to require that at least 90% of the recipient’s
revenue during the preceding financial year or future revenues as per a business plan are/will be generated from an activity
that complies with the relevant criteria arising from the applicable intervention fields in annex VII to the RRF Regulation.
139
Investment 8 (C13.I8) – Co-investment Fund (FOCO)
This measure shall consist of a public investment in a Facility, the Co-Investment Fund, in order to
incentivize private investment and improve access to finance in Spain’s strategic sectors, particularly
those tied to the green and digital transitions and the PERTEs, and to develop capital markets in these
areas. That Facility shall operate by providing loans, equity, and quasi-equity investments via co-
investments with third-party foreign and multilateral institutional investors, directly or through
intermediaries to the private sector. On the basis of the RRF investment, the Facility aims at initially
providing at least EUR 2 000 000 000 of financing.
The Facility shall be managed by Compañía Española de Financiación del Desarrollo (COFIDES) as
the implementing partner. The Facility shall incorporate the following product lines:
• Direct line: The Facility shall directly co-invest with third-party foreign institutional investors
in companies that have committed to carry out new projects in Spain’s strategic economic
sectors, including those tied to the green and digital transitions and the PERTEs. The Facility
shall be able to invest using loan, equity, and quasi-equity instruments. The equity investments
by the Fund shall not cause the share of publicly owned equity in a final beneficiary to surpass
49% of the total equity
• Indirect line: The Facility shall invest in existing funds that invest in the sectors targeted by
the Facility and shall be able to create tailor-made financing vehicles targeting the same
sectors. The maximum participation of the Facility shall not exceed 49 % of any fund or other
investment vehicle and shall not cause the share of publicly owned equity in a fund or
investment vehicle to surpass 49% of the total equity.
The co-investment by third party investors shall be at least equivalent to the Facility’s contribution
and invest on pari passu terms. Third-party co-investors may include, among others:
• Foreign public institutions, such as public pension funds, sovereign and sub-sovereign funds,
multilateral institutions investing in private capital markets (such as the European Investment
Fund).
• Foreign private long-term institutional investors such as investment funds, pension funds or
insurance companies.
• Domestic private investment vehicles and entities, provided that they mobilise financial
resources from foreign private investors.
• Foreign equity companies participating in company figures in Spain to carry out investment
projects and productive activities that could be supported by the fund.
In order to implement the investment into the Facility, Spain shall approve a regulation, and any
associated documents, for the creation and management of the Facility that shall include the following
content:
1. Description of the decision-making process of the Facility: The initial investment decision of the
Facility shall be taken by an investment committee or other relevant equivalent governing body
and approved by a majority of votes from members who are independent from the Spanish
Government. The final investment decision of the Facility shall be limited to the approval
(without modifications) or the exercise of a veto right on an investment decision proposed by the
investment committee or relevant equivalent governing body. For intermediated investments, the
final investment decision shall be taken by the intermediaries.
2. Key requirements of the associated investment policy, which shall include:
a. The description of the financial products and eligible final beneficiaries in line with the
description of the measure. For strategic investments, i.e. those in defence technologies and
140
products identified in the annual work programme for the European Defence Fund; space
investments in atomic clocks, strategic launchers; and space products; and investments
focusing solely on developing and deploying cybersecurity tools and solutions, including
when these are part of deploying or upgrading digital networks and data infrastructure; final
beneficiaries shall not be controlled by a third country or third country entities and shall
have its executive management in the Union except for investments below EUR
10 000 000. If the final beneficiary is involved in a strategic investment in the field of 5G
connectivity, the measures and risk mitigation plans, pursuant to the 5G Cybersecurity
Toolbox79 shall also apply to its suppliers. Such suppliers notably include vendors of
telecom equipment and manufactures and other third-party suppliers, such as cloud
infrastructure providers, managed service providers, systems integrators, security and
maintenance contractors and transmission equipment manufacturers. Where the final
beneficiary is involved in a strategic investment in the field of defence, this limitation shall
also apply to its suppliers and subcontractors. The limitations concerning the absence of
control by a third country or third country entity set out in the three paragraphs above do
not apply for a particular financing and investment operation where the final beneficiary
can demonstrate that it is a legal entity for which the Member State in which it is established
has approved a guarantee in line with the principles concerning eligible entities set out in
the relevant provisions of the European Defence Fund (‘EDF’) Regulation80 or the
Commission waiver granted in accordance with principles concerning eligible entities set
out in the relevant provisions of the Space Regulation81. The implementing partner must
notify the government of any derogation granted to the limitations.
b. The requirement that all investments supported are economically viable.
c. A prohibition to refinance any outstanding loan.
d. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set out
in the DNSH Technical Guidance (2021/C58/01), in particular:
i. In the case of loans, project bonds or equivalent instruments: the investment policy
shall exclude the following list of activities and assets from eligibility: (i) activities
and assets related to fossil fuels, including downstream use82, (ii) activities and assets
under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks83 , (iii) activities and assets
79 NIS Cooperation Group, Cybersecurity of 5G networks EU Toolbox of risk mitigating measures, 01/2020,
https://ec.europa.eu/newsroom/dae/document.cfm?doc_id=64468 80 Regulation (EU) 2021/697 of the European Parliament and of the Council of 29 April 2021 establishing the European
Defence Fund 81 Regulation (EU) 2021/696 establishing the EU space programme and the European Union Agency for the Space
Programme 82 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 83 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447.
141
related to waste landfills, incinerators84 and mechanical biological treatment plants85.
In the case of equity, quasi-equity, corporate bonds or equivalent instruments: the
investment policy shall exclude companies with a substantial focus86 in the following
sectors: (i) fossil fuel-based energy production and related activities87; (ii) energy-
intensive and/or high CO2-emitting industries88; (iii) production, rental, or sale of
polluting vehicles89; (iv) waste collection, waste treatment and disposal90, (v)
processing of nuclear fuel, production of nuclear energy.
ii. Furthermore, the investment policy shall require compliance with the relevant EU and
national environmental legislation of the final beneficiaries of the Facility.
e. The requirement that final beneficiaries of the Facility shall not receive support from other
Union instruments to cover the same cost.
3. The amount covered by the regulations and any associated documents establishing the Facility,
the fee structure for the Implementing Partner and the requirement to reinvest any reflows
according to the investment policy of the Facility unless they are used to service loan repayments
of the Recovery and Resilience Facility.
4. Monitoring, audit, and control requirements, including:
a. The description of the implementing partner’s monitoring system to report on the
investment mobilized.
b. The description of the implementing partner’s procedures that will ensure the prevention,
detection and correction of fraud, corruption, and conflicts of interests.
c. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the regulations establishing the Facility before committing to
finance an operation.
d. The obligation of carrying out risk-based ex-post audits in accordance with an audit plan of
COFIDES. These audits shall verify i) that the control systems are effective, including the
84 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 85 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 86 It is considered that a Final Beneficiary has a “substantial focus” on a sector or business activity if such sector or activity
is identified as being an essential part of the business activity of the Final Beneficiary respectively in relation to the gross
revenue, profit, or client base of the Final Beneficiary. The gross revenue generated from the restricted sector or activity
shall, in any case, not exceed 50% of the gross revenue. 87 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 88 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 89 Polluting vehicles are defined as non-zero-emission vehicles. 90 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste, and
to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing
exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
142
detection of fraud, corruption, and conflict of interests; ii) compliance with the DNSH
principle, the State Aid rules, the climate and digital target requirements; and iii) that the
requirement for the intermediary to verify that a responsible declaration is presented by the
final beneficiary to control whether the same cost is covered by another Union instrument
is respected. The audits shall also verify the legality of the transactions and that the
conditions of the applicable regulation and associated documents establishing the Facility
and Funding Agreements are being respected.
5. Requirements for selecting financial intermediaries: COFIDES shall select financial
intermediaries in an open, transparent, and non-discriminatory manner. Controls for the absence
of conflict of interests on financial intermediaries shall take place and be conducted ex-ante
through IT system such as Minerva for all financial actors involved.
6. Requirement to sign Funding Agreements: COFIDES shall sign Funding Agreements with the
financial intermediaries in line with key requirements that shall be provided as part of the
associated documents establishing the Facility. The key requirements of the Funding Agreement
shall include all the requirements under which the Facility operates, including:
a. The obligation of the financial intermediary to take its decisions in compliance mutatis
mutandis with the decision making and investment policy requirements specified above,
including related to respect of the DNSH principle.
b. The description of the monitoring and audit and control framework that the financial
intermediary shall put in place, which mutatis mutandis shall be subject to all the
monitoring, audit and control requirements specified above.
Investment 10 (C13.I10) – The COVID-19 Business Recapitalisation Fund (FONREC)
This measure aims at the support of companies affected by the COVID-19 pandemic. This measure
consists in the provision of support to companies under the COVID-19 Business Recapitalisation
Fund.
Investment 12 (C13.I12) – ENISA Entrepreneurship and SME Fund
This measure shall consist of a public investment in a Facility, ENISA Entrepreneurship and SME
Fund, in order to incentivise private investment and improve access to finance for small and medium-
sized enterprises (SMEs) to invest in viable and innovative projects and projects related to Language
Technology. The Facility shall operate by providing participative loans directly to the private sector,
as well as to public sector entities engaged in similar activities. On the basis of the RRF investment,
the Facility aims at initially providing at least EUR 95 000 000 of financing.
The Facility shall be managed by the State Innovation Enterprise (Empresa Nacional de Innovación,
SA – ENISA) as the implementing partner.
In order to implement the investment into the Facility, Spain and ENISA shall sign an Implementing
Agreement or Spain shall approve the corresponding legal instrument and associated documents that
shall include the following content:
1. Description of the decision-making process of the Facility: The initial investment decision of
the Facility shall be taken by an investment committee and approved by a majority of votes
from members who are independent from the Spanish Government. In the case of ENISA, the
investment committee shall be integrated by members of ENISA’s staff (who are independent
from government). The final investment decision of the Facility shall be limited to the
approval (without modifications) or the exercise of a veto right on an investment
decision proposed by the investment committee or relevant equivalent governing body.
143
2. Key requirements of the associated investment policy,which shall include:
1. The description of the financial product and eligible final beneficiaries in line with
the description of the measure.
2. The requirement that all investments supported are economically viable.
3. A prohibition to refinance any outstanding loan.
4. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle in
particular
the investment policy shall exclude the following list of activities and assets from
eligibility: (i) activities and assets related to fossil fuels, including downstream
use91, (ii) activities and assets under the EU Emission Trading System (ETS)
achieving projected greenhouse gas emissions that are not lower than the
relevant benchmarks92, (iii) activities and assets related to waste landfills,
incinerators and mechanical biological treatment plants.
5. The requirement that final beneficiaries of the Facility shall not receive support from
other Union instruments to cover the same cost.
3. The amount covered by the Implementing Agreement, the fee structure for the Implementing
Partner and the requirement to reinvest any reflows according to the investment policy of the
Facility unless they are used to service loan repayments of the Recovery and Resilience
Facility.
4. Monitoring, audit, and control requirements, including:
1. The description of the implementing partner’s monitoring system to report on the
investment mobilized.
2. The description of the implementing partner’s procedures that will ensure the
prevention, detection and correction of fraud, corruption, and conflicts of interests.
3. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the Implementing Agreement before committing to finance an
operation.
4. The obligation of carrying out risk-based ex-post audits in accordance with an audit
plan of ENISA. These audits shall verify i) that the control systems are effective,
including the detection of fraud, corruption, and conflict of interests; ii) compliance
with the DNSH principle, the State Aid rules, the digital target requirements; and
iii) that the requirement for the intermediary to verify that a responsible declaration is
presented by the final beneficiary to control whether the same cost is covered by
another Union instrument is respected. The audits shall also verify the legality of the
91 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 92 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447.
144
transactions and that the conditions of the applicable Implementing Agreement and
Funding Agreements are being respected.
5. Requirements for digital investments carried out by the implementing partner: at least
EUR 6 270 000 of the RRF investment into the Facility shall contribute to the digital
objectives in accordance with Annex VII to the RRF Regulation.
Investment 13 (C13.I13) – Regional Resilience Fund (FRA)
This measure shall consist of a public investment in the InvestEU Member State compartment, and
in a Facility, the Regional Resilience Fund, in order to incentivise private investment and improve
access to finance in Spanish Autonomous Communities in the following priority areas: social and
affordable housing and urban regeneration; sustainable transport; industrial and SME
competitiveness; research, development and innovation; sustainable tourism; care economy; water
and waste management; and energy transition; as well as to develop capital markets in these areas.
The Facility shall operate by providing financing directly or through intermediaries, to the private
sector, public sector entities engaged in similar activities, and public entities, among others, regional
or local governments. On the basis of the RRF investment, the Facility aims at providing at least
EUR 4 800 000 000 of financing. An additional EUR 500 000 000 shall contribute to the InvestEU
Member State compartment.
The Facility shall be managed by the EIB Group as the implementing partner. The Facility shall
incorporate the following product lines:
• Direct Public Line (EUR 565 500 000): Direct loan instrument to finance projects by public
entities, among others, regional or local governments.
• Other Lines (EUR 4 234 500 000): Lines targeting private entities or public entities in similar
activities, in particular:
o Direct co-financing instrument to finance projects through loans, the acquisition of
assets, or participation in project finance.
o Intermediated financing to SMEs, mid-caps, infrastructure projects or individuals
including through equity investments, quasi-equity, loans, senior private credit, or the
purchase of asset-backed securities issued by financial entities generating a new
eligible loan portfolio.
In order to implement the investment into the Facility, Spain and the EIB Group shall sign an
Implementing Agreement that shall include the following content:
1. The initial investment decision of the Facility shall be taken by the EIB Group independently
from the Spanish Government. The final investment decision of the Facility shall be limited to
the approval (without modifications) or the exercise of a veto right on an investment
decision proposed by the investment committee or relevant equivalent governing body. For
intermediated investments the final investment decision shall be taken by the intermediaries.
2. Key requirements of the associated investment policy, which shall include:
a. The description of the financial products and eligible final beneficiaries in line with the
description of the measure.
b. The requirement that all investments supported are economically viable.
c. A prohibition to refinance any outstanding loan.
d. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set out
in the DNSH Technical Guidance (2021/C58/01), in particular:
i. In the case of loans, project bonds or equivalent instruments: the investment policy
shall exclude the following list of activities and assets from eligibility: (i) activities
145
and assets related to fossil fuels, including downstream use93, (ii) activities and assets
under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks94, (iii) activities and assets
related to waste landfills, incinerators95 and mechanical biological treatment plants96.
ii. In the case of equity, quasi-equity, corporate bonds or equivalent instruments: the
investment policy shall require companies to adopt green transition plans in line with
the definition set out in Article 19a (2)(a)(iii) of Directive 2013/34/EU97 if more than
50% of their direct revenues during the preceding financial year is derived from the
following list of activities and assets: (i) activities and assets related to fossil fuels,
including downstream use98, (ii) activities and assets under the EU Emission Trading
System (ETS) achieving projected greenhouse gas emissions that are not lower than
the relevant benchmarks99, (iii) activities and assets related to waste landfills,
incinerators100 and mechanical biological treatment plants101.
iii. Furthermore, the investment policy shall require compliance with the relevant EU
and national environmental legislation of the final beneficiaries of the Facility.
e. The requirement that final beneficiaries of the Facility shall not receive support from
other Union instruments to cover the same cost.
93 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 94 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 95 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 96 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 97 Directive 2013/34/EU is amended by Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive. 98 Except for (a) projects under this measure in power and/or heat generation, as well as related transmission and
distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no
significant harm’ Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of
fossil fuels is temporary and technically unavoidable for the timely transition towards a fossil fuel free operation, phasing
out fossil fuels entirely over time 99 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for
free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 100 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 101 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
146
3. The amount covered by the Implementing Agreement, the fee structure for the Implementing
Partner and the requirement to reinvest any reflows according to the investment policy of the
Facility unless they are used to service loan repayments of the Recovery and Resilience Facility.
4. Monitoring, audit, and control requirements, including:
a. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the regulations establishing the Facility before committing to
finance an operation.
b. The obligation of carrying out risk-based ex-post audits in accordance with an audit plan of
the EIB Group. These audits shall verify i) that the control systems are effective, including
the detection of fraud, corruption, and conflict of interests; ii) compliance with the DNSH
principle, the State Aid rules, the climate and digital target requirements; and iii) that the
requirement for the intermediary to verify that a responsible declaration is presented by the
final beneficiary to control whether the same cost is covered by another Union instrument
is respected. The audits shall also verify the legality of the transactions and that the
conditions of the applicable Implementing Agreement and Funding Agreements are being
respected.
c. The obligation of the EIB Group to provide to General Controller of the central government
(‘IGAE’) an annual audit report drawn up by their external auditors.
5. Requirements for climate investments carried out by the implementing partner: at least 50% of
the RRF investment into the Facility shall contribute to the climate change objectives in
accordance with Annex VI to the RRF Regulation102.
6. Requirements for selecting financial intermediaries: The EIB Group shall select financial
intermediaries in an open, transparent, and non-discriminatory manner. Controls for the absence
of conflict of interests on financial intermediaries shall take place and be conducted ex-ante for
all financial actors involved.
7. Requirement to sign Funding Agreements: The EIB Group shall sign Funding Agreements with
the financial intermediaries in line with key requirements that shall be provided as an annex of
the Implementing Agreement. The key requirements of the Funding Agreement shall include all
the requirements under which the Facility operates, including:
a. The obligation of the financial intermediary to take its decisions in compliance mutatis
mutandis with the decision making and investment policy requirements specified above,
including related to respect of the DNSH principle.
b. The description of the monitoring and audit and control framework that the financial
intermediary shall put in place, which mutatis mutandis shall be subject to all the
monitoring, audit and control requirements specified above.
The contribution to the InvestEU Member State compartment (EUR 500 000 000) shall be used for
financing to SMEs, mid-caps and individuals, including through bonds, loans, leasing, subordinated
debt, factoring, bank guarantees or trade finance.
102 Final beneficiaries from loans, participatory loans, project bonds, guarantees or equivalent instruments associated to
specific projects shall be required to provide a justification of the selected intervention field for each project supported,
together with a description of the project. For the purpose of the computation of the climate contribution, in the case of
equity, quasi-equity, corporate bonds or equivalent instruments not targeted to specific projects, criteria shall be used to
require that at least 90% of the recipient’s revenue during the preceding financial year or future revenues as per a business
plan are/will be generated from an activity that complies with the relevant criteria arising from the applicable intervention
fields in annex VI to the RRF Regulation. Final beneficiaries from equity, quasi-equity, corporate bonds or equivalent
instruments not targeted to specific projects shall provide a justification for the selected intervention field(s). The
implementing partner shall also be required to provide to the Member State a semi-annual report on the implementation
of each project/activity.
147
A Guarantee Agreement between the Commission and implementing partner, selected in accordance
with the relevant provisions of Regulation (EU) 2021/523 of the European Parliament and of the
Council of 24 March 2021 establishing the InvestEU Programme and amending Regulation (EU)
2015/1017, shall enter into force. Spain has proposed the EIF as the Implementing Partner for the
purpose of implementing this measure.
Spain shall sign a contribution agreement with the European Commission that shall include:
- The proposed Implementing Partner.
- The requirement of compliance with the DNSH Technical Guidance (2021/C58/01). If
necessary, the Guarantee Agreement shall exclude the following list of activities and
assets from eligibility: (i) activities and assets related to fossil fuels, including
downstream use103; (ii) activities and assets under the EU Emission Trading System
(ETS) achieving projected greenhouse gas emissions that are not lower than the relevant
benchmarks104; (iii) activities and assets related to waste landfills, incinerators105 and
mechanical biological treatment plants106.
Investment 15 (C13.I15): Equity injection into ICO
This measure aims at supporting the growth potential of the Spanish economy by structurally
adjusting the level of public support available to address market failures and inefficiencies within the
economy. The measure shall consist of an equity injection of EUR 9 662 420 429 into Instituto de
Crédito Oficial (ICO).
ICO shall adopt a new investment policy for the use of the additional equity. The investment policy
shall include the description of the financial product(s) with the expected type of eligible final
beneficiaries that the additional equity is expected to initially support, including the expected timeline
for the implementation and expected amount of each financial product. ICO shall use for the
additional equity the same audit and control system that was positively assessed by the Commission
in accordance with Article 157 of Regulation (EU, Euratom) 2024/2509.
The Investment Policy shall require that financial product(s) that the additional equity supports
comply with the ‘Do no significant harm’ (DNSH) principle as set out in the DNSH Technical
Guidance (2021/C58/01). In particular, the investment policy shall exclude the following list of
activities and assets from eligibility: (i) activities and assets related to fossil fuels, including
103 Except for (a) projects in power and/or heat generation, as well as related transmission and distribution infrastructure,
using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical
Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is temporary and
technically unavoidable for the timely transition towards a fossil fuel free operation. 104 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 105 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste,
and to existing plants, where the actions are for the purpose of increasing energy efficiency, capturing exhaust gases for
storage or use or recovering materials from incineration ashes, provided such actions do not result in an increase of the
plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant
level. 106 This exclusion does not apply to actions in existing mechanical biological treatment plants, where the actions are for
the purpose of increasing energy efficiency or retrofitting to recycling operations of separated waste to compost bio-waste
and anaerobic digestion of bio-waste, provided such actions do not result in an increase of the plants’ waste processing
capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.
148
downstream use107, (ii) activities and assets under the EU Emission Trading System (ETS) achieving
projected greenhouse gas emissions that are not lower than the relevant benchmarks108, (iii) activities
and assets related to waste landfills, incinerators109 and mechanical biological treatment plants110.
Furthermore, in the case of general support to corporates, the investment policy shall exclude
companies with a substantial focus111 in the following sectors: (i) fossil fuel-based energy production
and related activities112; (ii) energy-intensive and/or high CO2-emitting industries113; (iii) production,
rental, or sale of polluting vehicles114; (iv) waste collection, waste treatment and disposal115, (v)
processing of nuclear fuel, production of nuclear energy. Moreover, the investment policy shall
require compliance with the relevant EU and national environmental legislation of the final
beneficiaries.
M.4. Milestones, targets, indicators, and timetable for monitoring and implementation for
loan support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action.
107 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 108 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 109 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 110 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 111 It is considered that a Final Beneficiary has a “substantial focus” on a sector or business activity if such sector or
activity is identified as being an essential part of the business activity of the Final Beneficiary respectively in relation to
the gross revenue, profit, or client base of the Final Beneficiary. The gross revenue generated from the restricted sector or
activity shall, in any case, not exceed 50% of the gross revenue. 112 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 113 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 114 Polluting vehicles are defined as non-zero-emission vehicles. 115 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste,
and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing
exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
149
Number
Measure
Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
L25 C13.I6 M Implementing Agreement with
ICO for ICO Green Line
Entry into
force of the
Implementing
Agreement
Q4 2023 Entry into force of the Implementing Agreement.
L28 C13.I6 M ICO Green Line – Legal
agreements signed with final
beneficiaries (including equity
funds) and completion of the
investment
Legal
financing
agreements
and certificate
of transfer
Q2 2026 ICO/Axis, and intermediaries selected by ICO, shall have entered
into legal financing agreements with final beneficiaries (including
equity funds) for an amount necessary to use 100% of the RRF
investment into the Facility (taking into account management
fees). At least 80.9% of this financing shall contribute to climate
objectives using the methodology in Annex VI of the RRF
Regulation.
Spain shall transfer EUR 300 000 000 to ICO for the
Facility. L30 C13.I6 M Implementing Agreement for
ICO Enterprises and
Entrepreneurs Line
Entry into
force of the
Implementing
Agreement
Q4 2023 Entry into force of the Implementing Agreement.
L33 C13.I6 M ICO Enterprises and
Entrepreneurs Line – Legal
agreements signed with final
beneficiaries (including equity
funds) and completion of the
investment
Legal
financing
agreements
and Certificate
of transfer
Q2 2026 ICO/Axis, and intermediaries selected by ICO, shall have entered
into legal financing agreements with final beneficiaries (including
equity funds) for an amount necessary to use 100% of the RRF
investment into the Facility (taking into account management
fees).
Spain shall transfer EUR 600 000 000 to ICO for the
Facility. L35 C13.I7 M Next Tech Fund –
Implementing Agreement with
SETT
Entry into
force of the
Implementing
Agreement or
of the
regulation and
associated
documents
setting up the
Facility
Q4 2023 Entry into force of the Implementing Agreement or of the
regulation and associated documents setting up the Facility.
L38 C13.I7 M Next Tech – Legal agreements
signed with final beneficiaries
and equity funds and
completion of the investment
Legal
agreements
signed and
certificate of
transfer
Q2 2026 SETT, and intermediaries selected by SETT, shall have entered
into legal financing agreement with final beneficiaries and equity
funds for an amount necessary to use 100% of the RRF investment
into the Facility (taking into account management fees). 100% of
150
this financing shall contribute to digital objectives using the
methodology in Annex VII of the RRF Regulation.
Spain shall transfer EUR 1 500 000 000 to SETT for the Facility.
L40 C13.I8 M FOCO – Regulations
establishing the Fund
Entry into
force of the
regulations
establishing
the Facility
Q4 2025 Entry into force of the regulation, and any associated documents,
establishing the Facility.
L42 C13.I8 M FOCO – Legal agreements
signed with final beneficiaries
(including equity funds) and
completion of the investment
Legal
agreements
with final
beneficiaries
and certificate
of transfer
Q2 2026 The Facility, and intermediaries selected by COFIDES, shall have
entered into legal financing agreements with final beneficiaries
(including equity funds) for an amount necessary to use 100% of
the RRF investment into the Facility (taking into account
management fees).
Spain shall transfer EUR 2 000 000 000 to the Facility.
L45 C13.I10 T FONREC Million
EUR
0 448 Q4 2025 EUR 448 000 000 have been disbursed. An independent auditor
shall carry out an ex-post audit to verify that (i) companies
supported are viable medium sized companies (between EUR 10
million and 400 million in turnover, (ii) data regarding the
operations has been collected as set out in Article 22(d)(i) to (iii) of
the RRF Regulation, and (iii) investments are compliant with the
DNSH Technical Guidance (2021/C58/01), state aid rules, the
absence of fraud, corruption, conflict of interest and double
funding. Any reflows shall be used to service loan repayments of
the Recovery and Resilience Facility.
L47 C13.I12 M ENISA Entrepreneurship and
SME Fund - Implementing
Agreement
Entry into
force of the
Implementing
Agreement or
of the
regulation and
associated
documents
setting up the
Facility
Q4 2025 Entry into force of the Implementing Agreement or of the
regulation and associated documents setting up the Facility.
L49 C13.I12 M ENISA Entrepreneurship and
SME Fund - Legal agreements
signed with final beneficiaries
and completion of the
investment
Legal
financing
agreements
and certificate
of transfer
Q2 2026 ENISA shall have entered into legal financing agreements with
final beneficiaries for an amount necessary to use 100% of the
RRF investment into the Facility (taking into account management
fees). At least 6.6% share of this financing shall contribute to
digital objectives using the methodology in Annex VII of the RRF
Regulation.
Spain shall transfer EUR 95 000 000 to ENISA for the Facility.
151
L51 C13.I13 M Regional Resilience Fund-
InvestEU: Signature of the
Contribution Agreement
between the government of
Spain and the European
Commission
Signature of
the
Contribution
Agreement
Q2 2023 Signature of the Contribution Agreement between the government
of Spain and the European Commission for an amount of
EUR 500 000 000.
L52 C13.I13 T Regional Resilience Fund-
InvestEU: Financing or
investment operations
amounting to at least 500mn
allocated to the instrument
approved by the InvestEU
Investment Committee.
0 100% Q4 2025 Financing or investment operations amounting to 100% of the total
amount of RRF resources allocated to the instrument shall have
been approved by the InvestEU Investment Committee.
L53 C13.I13 M Regional Resilience Fund:
Implementing Agreement
Entry into
force of the
Implementing
Agreement
Q4 2025 Entry into force of the Implementing Agreement, with associated
agreements for at least three instruments.
L57 C13.I13 T Regional Resilience Fund-
Other Lines: Legal
agreements signed with final
beneficiaries (including equity
funds)
0% 100% Q2 2026 The EIB Group, and intermediaries selected by the EIB Group,
shall have entered into legal financing agreements with final
beneficiaries (including equity funds) for an amount necessary to
use 100% of the RRF investment into the Other Lines (taking into
account management fees).
Amounts used to purchase asset-backed securities shall only count
to the extent that there is a corresponding financial commitment
from the financial entity to an SME, mid-cap or individual as part
of the new eligible loan portfolio.
L59 C13.I13 M Regional Resilience Fund-
Direct Public Line: Legal
agreements signed with final
beneficiaries, verification of
grants and performance of
contracts
Legal
agreements
and
verification by
the
administration
of grants and
performance
of contracts
Q2 2026 The EIB Group shall have entered into legal financing agreements
with final beneficiaries for an amount necessary to use 100% of
the RRF investment into the Direct Public Line (taking into
account management fees).
Verification by the administration of the documentary justification
for grant payments related to research and development, and
confirmation by the administration that contracts, or parts thereof,
related to educational infrastructure, healthcare and water
infrastructure have been performed, for a total cumulative amount
152
of EUR 508 950 000 in grants and contracts awarded (including
any amendments).
L60 C13.I13 M Regional Resilience Fund-
climate contribution
Q2 2026 At least EUR 2 400 000 000 of the combined RRF investment into
the Facility shall contribute to climate objectives using the
methodology in Annex VI of the RRF Regulation.
–
L62 C13.I13 M Regional Resilience Fund -
The Ministry of Economic
Affairs and Digital Transition
has completed the investment
Certificate of
disbursement
to the Fund
Q2 2026 Spain shall transfer EUR 4 800 000 000 to the EIB Group for the
Facility.
L90 C13.I15 M Investment policy Adoption of an
investment
policy
Q2 2026 Adoption of a new investment policy for ICO for the use of the
additional equity.
The Investment Policy shall ensure that EUR 1 360 000 000 of the
additional equity shall be dedicated to supporting green
investments, aligned with the intervention fields assigned a 100%
climate coefficient under Annex VI of Regulation (EU) 2021/241,
which may include, but it is not limited to, support to new capacity
of:
(i) Energy efficiency renovation of existing housing
stock, demonstration projects and supporting
measures compliant with energy efficiency criteria
(ii) Renewable energy: solar
(iii) Clean urban transport rolling
The Investment Policy shall ensure that EUR 1 850 000 000 of the
additional equity shall be dedicated to supporting green
investments, aligned with the intervention fields assigned a 40%
climate coefficient under Annex VI of Regulation (EU) 2021/241,
which may include, but it is not limited to, support to new capacity
of:
(i) Construction of new energy efficient buildings
(ii) Energy efficiency and demonstration projects in
SMEs and supporting measures
(iii) Support to environmentally-friendly production
processes and resource efficiency in SMEs
L91 C13.I15 M Equity injection Certificate of
transfer
Q2 2026 Spain shall transfer EUR 9 662 420 429 to ICO to increase its
equity.
Beyond the equity injection into ICO which constitutes the RRF
investment, Spain shall transmit a report outlining the actions
taken by ICO by 31 August 2026 to implement the investment
policy, including the steps taken for the implementation of the
financial products that the additional equity is expected to initially
support, as well as the expected steps to be taken for further
implementing those products.
153
N. COMPONENT 14: TOURISM
The component of the Spanish recovery and resilience plan shall addresses the following challenges:
- The Spanish tourism sector is facing, as a result of the crisis triggered by the Covid-19
pandemic, a very delicate situation, and urgent action is needed to increase its sustainability
and competitiveness.
- The Canary Islands and the Balearic Islands, which are drivers of the Spanish tourism
industry, need special action to mitigate externalities and their high dependence on holiday
activity.
- Spain ranks 27th in information and communication technology, readiness according to the
World Economic Forum’s Tourism Competitiveness Report. Moreover, its public and private
investment in R&D is relatively low. Additionally, many reports point out to the travel sector
as one with the highest potential to benefit from Artificial Intelligence (128 % increase in the
added value of activity through AI application).
The aim of this component is to transform and modernise the tourism sector in Spain by increasing
its competitiveness and resilience.
The component addresses the Country Specific Recommendations on promoting investments in
innovation and in energy efficiency and enhancing the effectiveness of policies supporting research
and innovation (Country Specific Recommendation 3 2019), sustaining the economy (Country
Specific Recommendation 1 2020), supporting employment through measures to preserve jobs and
skills development and improving access to digital learning (Country Specific recommendation 2
2020), promoting public and private investment and fostering the green and digital transitions
(Country Specific Recommendation 3 2020) and improving coordination between different levels of
the administration (Country Specific Recommendation 4 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
N.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C14.R1) - Royal Decree implementing the State Financial Fund for Tourism
Competitiveness (FOCIT)
The reform has the objective to improve the competitiveness of the tourism sector by fostering
innovation and supporting energy efficiency and the circular economy.
The reform shall amend the existing legal acts governing the objectives, nature, operations and
eligible projects of the State Financial Fund for Tourism Competitiveness.
The amended legal act shall enable the State Financial Fund for Tourism Competitiveness to finance
tourism businesses to improve energy efficiency, reduce the level of resource consumption and waste
production and increase the reuse and recycling of waste. In the field of energy efficiency and the
circular economy, the Fund shall finance innovation projects.
The funding instrument may use blending schemes combining loans with other types of support. The
instrument shall be financed through the national budget.
The reform shall also include the following specific measures:
• a plan to promote the tourism sector in which measures to boost the tourism sector are
described and the framework for the implementation of tourism related measures is
defined.
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• the launch of a website collecting data from various sources of tourism statistics
including public and private bodies such as the INE, Turespaña, Bank of Spain, AENA
and RENFE.
The implementation of the reform shall be completed by 31 December 2021.
Investment 1 (C14.I1) - Transformation of the tourism model towards sustainability
The objective of this investment is to strengthen the environmental, socio-economic and territorial
sustainability of tourism and targets tourist destinations, social partners and private operators in the
sector.
This measure consists in support related to the Territorial Plans for Tourism Sustainability at
Destinations.
Investment 2 (C14.I2) – Smart destination platform and digitalisation of the tourism sector
The objective of this investment is to develop a smart destination platform making interoperable
public and private services available to tourists. The investment consists in putting the smart
destination platform online and performing projects relating to Artificial Intelligence and other
enabling technologies in the tourism sector.
Investment 3 (C14.I3) - Tourism resilience for extra-peninsular territories
The objective of this investment is to address the specific challenges faced by the tourist industry in
the Balearic Islands, Canary Islands, Ceuta and Melilla. The investment consists in actions to support
tourism in the Balearic Islands, Canary Islands, Ceuta and Melilla.
Investment 4 (C14.I4) - Special actions in the field of competitiveness
The objective of this investment is to improve the competitiveness of the tourism sector. The
investment consists in (i) activities relating to the “Experiencias Turismo España” Programme; (ii)
sustainability actions in touristic establishments; and (iii) the regeneration of historical heritage sites.
N.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
155
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit
Baseline
Goal
Q
Year
214 C14.R1 M Plan to promote
the tourism sector
Publication
Webpage
Q2 2020 The plan shall describe measures to boost the tourism sector and defines the
framework for the implementation of tourism related measures.
215 C14.R1 M Launch of
‘DATAESTUR’
website collecting
data on tourism
Link to
Dataestur
website
Q4 2020 The website shall collect data on tourism in Spain from various sources of tourism
statistics including public and private bodies such as the INE, Turespaña, Bank of
Spain, AENA or RENFE, and shall be operational.
216 C14.R1 M Entry into force of
the Royal Decree
implementing the
State Financial
Fund for Tourism
Competitiveness
Provision in the
Royal Decree
indicating the
entry into force
of the law
Q4 2021 The Royal Decree implementing the State Financial Fund for Tourism
Competitiveness shall improve access to public funding for businesses in the fields
of circular economy and energy efficiency.
217 C14.I1 T Budget award of
plans promoting
the sustainability
of Tourism at their
destination
- EUR
(million)
0 561 Q4 2021 Publication in the OJ of the award to local authorities of support to implement
‘Territorial Plans for Tourism Sustainability at Destination’, for at least
EUR 561 000 000 and with 35 % of the funds to account for measures addressing
green transition, sustainability and energy efficiency/electromobility at
destinations. The selection criteria will ensure compliance with the ‘Do no
significant harm’ Technical Guidance (2021/C58/01) through the use of an
exclusion list and the requirement of compliance with the relevant EU and national
environmental legislation. Selection criteria shall ensure that, out of the final total
budget awarded for the measure, at least EUR 359 000 000 of the measure
contribute to the climate change objectives with a 100 % climate coefficient and at
least EUR 519 000 000 with a 40 % climate coefficient, in accordance with Annex
VI to the Recovery and Resilience Facility Regulation (EU) 2021/241.
Alternatively, the selection criteria shall ensure that at least EUR 1 788 6 million
contribute to climate change objectives with an average climate coefficient of at
least 31.7 % in accordance with Annex VI to Regulation (EU) 2021/241 of the
European Parliament and of the Council. This average contribution rate may be
achieved on the basis of the intervention fields set out in Annex VI to Regulation
(EU) 2021/241.
218 C14.I1 T Budget award of
plans promoting
the sustainability
of Tourism at their
destination
- EUR
(million)
561 1 173 Q4 2022 Publication in the OJ of the award to local authorities of support to implement
‘Territorial Plans for Tourism Sustainability at Destination’, for at least
EUR 1 173 000 000 (baseline: 31 December 2021) and with 35 % of the funds to
account for measures addressing green transition, sustainability and energy
efficiency/electromobility at destinations. The selection criteria shall ensure
compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01)
through the use of an exclusion list and the requirement of compliance with the
relevant EU and national environmental legislation. Selection criteria shall ensure
that, out of the final total budget awarded for the measure, at least
156
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit
Baseline
Goal
Q
Year
EUR 359 000 000 of the measure contribute to the climate change objectives with
a 100 % climate coefficient and at least EUR 519 000 000 with a 40 % climate
coefficient, in accordance with Annex VI to the Recovery and Resilience Facility
Regulation (EU) 2021/241. Alternatively, the selection criteria shall ensure that at
least EUR 1 788.6 million contribute to climate change objectives with an average
climate coefficient of at least 31.7 % in accordance with Annex VI to Regulation
(EU) 2021/241 of the European Parliament and of the Council. This average
contribution rate may be achieved on the basis of the intervention fields set out in
Annex VI to Regulation (EU) 2021/241.
219 C14.I1 T Budget award of
plans promoting
the sustainability
of Tourism at their
destination
- EUR
(million)
1 173 1 788,6 Q2 2023 Publication in the OJ of the award to local authorities of support to implement
‘Territorial Plans for Tourism Sustainability at Destination for at least
EUR 1 788 600 000 (baseline: 31 December 2022) and with 35 % of the funds to
account for measures addressing green transition, sustainability and energy
efficiency/electro mobility at destinations. The selection criteria shall ensure
compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01)
through the use of an exclusion list and the requirement of compliance with the
relevant EU and national environmental legislation. Selection criteria shall ensure
that, out of the final total budget awarded for the measure, at least
EUR 359 000 000 of the measure contribute to the climate change objectives with
a 100 % climate coefficient and at least EUR 519 000 000 with a 40 % climate
coefficient, in accordance with Annex VI to the Recovery and Resilience Facility
Regulation (EU) 2021/241. Alternatively, the selection criteria shall ensure that at
least EUR 1 788.6 million contribute to climate change objectives with an average
climate coefficient of at least 31.7 % in accordance with Annex VI to Regulation
(EU) 2021/241 of the European Parliament and of the Council. This average
contribution rate may be achieved on the basis of the intervention fields set out in
Annex VI to Regulation (EU) 2021/241.
221 C14.I1 M Actions related to
“Territorial Plans
for Tourism
Sustainability at
Destination”
Final reports for
grant payments;
or certificates of
acceptance,
statements of
conformity,
certificates of
completion of
works, or
equivalent
certifying that
contracts have
been performed
Q2 2026 Final reports confirming the completion of the activities awarded have been
submitted by recipient entities or individuals for grants relating to “Territorial
Plans for Tourism Sustainability at Destination”, or confirmation by the
administration that contracts related to “Territorial Plans for Tourism Sustainability
at Destination” have been performed, or the provision of certificates of completion
of works related to “Territorial Plans for Tourism Sustainability at Destination”,
for a total cumulative number of 4 200 actions.
157
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit
Baseline
Goal
Q
Year
222 C14.I2 M Smart Destination
Platform is online
Link to the
Platform
Q4 2025 A Smart Destination Platform is online.
223 C14.I2 M Projects relating to
Artificial
Intelligence and
other enabling
technologies in the
tourism sector
Final reports
confirming the
finalisation of
projects
awarded
Q4 2025 331 final reports confirming the finalisation of projects awarded shall be submitted
by recipient entities or individuals for grants relating to Artificial Intelligence and
other enabling technologies in the tourism sector.
224 C14.I3 M Activities in the
area of tourism in
the Balearic
Islands, Canary
Islands, Ceuta and
Melilla
Final reports for
grant payments;
or certificates of
acceptance,
statements of
conformity,
certificates of
completion of
works,
settlement
reports or
equivalent
certifying that
contracts have
been performed
Q4 2025 400 activities in the area of tourism performed in the Balearic Islands, Canary
Islands, Ceuta and Melilla.
226 C14.I4 M Activities relating
to the
“Experiencias
Turismo España”
Programme
Final reports
confirming the
completion of
the activities
awarded
Q4 2025 45 final reports confirming the completion of the activities awarded shall be
submitted by recipient entities or individuals for grants relating to the
“Experiencias Turismo España” Programme.
227 C14.I4 T Sustainability
actions in touristic
establishments
Number 0 3 400 Q2 2026 3 400 touristic establishments having benefitted from actions in the area of
sustainability.
158
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit
Baseline
Goal
Q
Year
228 C14.I4 M Regeneration of
historical heritage
sites
Certificates of
completion of
works
Q2 2026 50 certificates of completion of works issued relating to the regeneration of
historical heritage sites.
159
O. COMPONENT 15: DIGITAL CONNECTIVITY
Digital connectivity is a key factor for the development of economic activity, for increased
productivity, for boosting innovation and for territorial and social cohesion. Access to digital networks
is increasingly necessary in order to be able to access public services, to develop economic activities,
and to participate actively in society.
This component of the Spanish recovery and resilience plan addresses challenges for connectivity in
bringing the coverage of ultra-fast fixed networks, with more than 100 Mbps/s, and 5G in Spain and
particularly in rural areas and in the key cross-border transport corridors. From a cybersecurity
perspective, the main challenge addressed by the component is to put in place a trustworthy and secure
environment for citizens and businesses to contribute to the process of digitalisation and
hyperconnectivity associated with the implementation of 5G and the services that shall come with
this technology such as Internet of Things (IoT) applications.
The objectives of this component are to bring the telecommunications sector in line with the
requirements of the European Digital Strategy and strengthening economic, social and territorial
cohesion by closing digital gaps and increasing access to ultra-fast coverage across national territory.
The component supports the accelerated deployment of 5G technology, by: 1) making available the
necessary spectrum resources in the 5G priority bands; 2) developing a reliable and secure
deployment environment and 3) fostering the development of 5G technology applications. It also
aims to support a sustainable cyber security culture for citizens and businesses.
The component addresses the Country Specific Recommendations on focusing investment economic
policy on fostering innovation (Country Specific Recommendation 3 2019) and front-loading mature
public investment projects and focusing investments on the digital transition (Country Specific
Recommendations 3 2020, 1 2022, 1 2023).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
O.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C15.R1) - Reform of the telecommunications regulatory framework: General Law,
Regulatory Instruments and Implementation Instruments
The objectives of the measure are to transpose Directive 2018/1972 of the European Electronic
Communications Code, to develop best practices for the deployment of high capacity and 5G fixed
and mobile networks, and to develop the necessary actions to implement in the national framework
the toolbox resulting from the European Commission Recommendation on Connectivity C (2020)
6270.
The toolbox resulting from the implementation of the European Commission Recommendation on
Connectivity C (2020) 6270 shall be incorporated into the Spanish legal framework within the general
telecommunications law in those elements that require the status of law.
The implementation of the measure shall be completed by 30 June 2022.
Reform 2 (C15.R2) - Roadmap 5G: Spectrum management and assignment, deployment burden
reduction, Cybersecurity Act 5G and Support to Local Authorities
The objectives of the measure are to: 1) complete the ‘Second Digital Dividend’ and the auction
procedure for the 700 MHz frequency band and 26 GHz frequency band; 2) reduce on a temporary
basis the spectrum taxation for telecommunications operators for 2022 and 2023 to accelerate 5G
deployment; 3) incorporate the EU toolbox for 5G Cybersecurity into the national body of legislation;
160
and 4) disseminate good practices to local public administrations on telecommunications and urban
planning.
In terms of implementation, the following steps are identified:
- Completion of the ‘Second digital dividend’
- Strategy for the promotion of 5G technology
- Auction for the 700 MHz band
- Call for tender for the 26 GHz band
- Spectrum taxation temporary reduction
- Cybersecurity Act 5G
The implementation of the measure shall be completed by 31 December 2022.
Investment 1 (C15.I1) - Ultra-fast broadband extension
The objective of the measure is to upgrade the coverage of broadband connectivity to 100 Mbps in
white and grey areas.
The measure consists in providing ultra-fast broadband connectivity in white and grey areas.
Investment 2 (C15.I2) Enhancing connectivity in centres of reference
The objective of the measure is to promote digitalisation in centres of reference.
The investment consists in carrying out connectivity improvement actions in public centres and
services, as well as industrial and business sites and providing connection points for locations linked
to defence.
Investment 3 (C15.I3) - Connectivity vouchers for SMEs and individuals
The objective of the measure is to facilitate connectivity for individuals and SMEs.
The investment consists in providing vouchers to individuals and SMEs under the programme
UNICO Bono Social and under the programme UNICO Bono PYME.
Investment 5 (C15.I5) - Deployment of cross-border digital infrastructure
The objective of this measure is to improve digital infrastructure. The measure consists in investing
in submarine cables, and funding for R&D projects in (i) cloud infrastructure, (ii) advanced
processors and semiconductors and (iii) quantum and satellite communications.
Investment 6 (C15.I6) - 5G Deployment: networks, technological change and innovation
The objective of this measure is to support 5G technologies throughout Spain.
The investment consists of deployment of 5G and the support of 5G and 6G R&D projects.
Investment 7 (C15.I7) Cybersecurity: Enhancing the capacities of citizens, SMEs and professionals;
improving the sector’s ecosystem
The objective of the measure is to foster cybersecurity capacities and the cybersecurity industry.
The investment consists in developing the cybersecurity capacities of both citizens and businesses
and boosting the Spanish cybersecurity ecosystem.
Investment 8 (C15.I8) - PERTE Chip: Enhancing the scientific and technological ecosystem.
Increased design capabilities
This measure is part of the PERTE Chip that aims to foster the microelectronics and semiconductor
industry in Spain.
This investment consists in funding R&D projects in the field of microelectronics and semiconductors
and the creation of academic chairs.
161
O.2. Milestones, targets, indicators, and timetable for monitoring and
implementation for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
162
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
229 C15.R1 M Entry into force of the Law on
Telecommunications
Provision in
the law
indicating the
entry into force
of the law
Q2 2022 The law on Telecommunications shall also transpose Directive 2018/1972 of
the European Electronic Communications Code (EECC). The law shall also
incorporate the recommendations on the EU connectivity toolbox that needs
to be in a law according with the Spanish legal framework. Beyond the
transposition of Directive 2018/1972 of the European Electronic
Communications Code, the law shall include: (i) provisions for the inventory
of submarine cables and IXP/data centres; (ii) as well as a simplified fiscal
scheme for local taxes on network deployment; and (iii) the implementation
of a single point of contact for the application of the licenses and permissions
granted by different levels of governments for the deployment of networks.
230 C15.R2 M 2025 Digital Spain Plan and
Strategy for the promotion of 5G
technology
Publication Q4 2020 Publication of the Plan 2025 Digital Spain and approval by the Council of
Ministers of ‘Strategy for the promotion of 5G technology’
Approval by the Council of Ministers may take place as a formal agreement
or as a report to the Council of Ministers. When by formal agreement, Spain
shall provide such agreement. When the Council of Ministers has been
informed through a report, Spain shall provide documents regarding (i) the
date of the meeting, (ii) point on the agenda and (iii) a certification proving
that the item was reported to the Council of Ministers.
231 C15.R2 M Release the 700 MHz frequency
band
Notification to
the European
Commission
Q4 2020 Completion of the process of releasing the 700 MHz frequency band, in line
with Decision (EU) 2017/899 of the European Parliament and of the Council
of 17 May 2017 on use of the 470 -790 MHz band in the Union
232 C15.R2 M Assignment of the 700 MHz
spectrum band
Publication in
the Official
Journal
Q4 2021 Publication in the Official Journal of the award of the 700 MHz spectrum
band as a result of the auction.
An approval signed by the competent authority or publication in the relevant
official website are considered as a qualitative indicator of the entry into
force.
233 C15.R2 M Entry into force of legal act on
the reduction of 5G spectrum
taxation
Provision in
the legal act on
entry into force
Q4 2021 Adoption of a legal act for the reduction of 5G spectrum taxation to
accelerate 5G deployment, defining the correspondent acceleration of 5G
deployment expected from each beneficiary. The legal act shall set out the
required legal and regulatory steps, for the project deployment.
234 C15.R2 M Assignment of the 26 GHz
spectrum band
Publication in
the Official
Journal
Q4 2022 Publication in the Official Journal of the award of the 26 GHz spectrum band
as a result of the auction. An approval signed by the competent authority or
163
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
publication in the relevant official website are considered as a qualitative
indicator of the entry into force.
235 C15.R2 M Entry into force of Law on 5G
Cybersecurity
Provision in
the Law on 5G
Cybersecurity
on entry into
force
Q4 2022 The law on 5G Cybersecurity incorporates and implements the
recommendation on the EU toolbox for 5G cybersecurity.
The law shall contain at least the following features:
- Security risk assessment and management obligations for telecom
operators; - Supply-chain diversification obligations in order to avoid
technological dependence;
- Means for the identification of high risk and medium-risk vendors and
possible limitations on their use.
237 C15.I1 M Rollout of broadband in white
and grey areas
Final reports
for grant
payments; or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been
performed.
Q2 2026 Final reports confirming the completion of the activities awarded have been
submitted by recipient entities or individuals for grants relating to the
provision of broadband connectivity of 100 Mbps in white and grey areas, or
confirmation by the administration that contracts, or parts thereof, related to
providing broadband connectivity of 100 Mbps in white and grey areas have
been performed, for a total cumulative amount of EUR 251 100 000 in grants
and contracts awarded (including any amendments).
238 C15.I2 M Connectivity in public centres
and services, industrial and
business sites and connection
points for locations linked to
defence
Verification by
the
administration
for grant
payments; or
certificates of
acceptance,
statements of
conformity,
invoices duly
signed off as
conforming by
the
administration,
documents
Q4 2025 Verification by the administration of the documentary justification for grant
payments , or confirmation by the administration that contracts, or parts
thereof, have been performed, covering:
- 9 000 connectivity improvement actions for public centres and services - 600 connectivity improvement actions for industrial and business sites; - 5 500 connection points provided for locations linked to defence.
164
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
evidencing the
recognition of
the
corresponding
obligation to
pay, payment
certificates or
equivalent
certifying that
contracts, or
parts thereof,
have been
performed.
239 C15.I3 M Connectivity vouchers under
UNICO Bono social and
vouchers under UNICO Bono
PYME
Final reports
for vouchers
under UNICO
Bono social;
and final
reports for
vouchers under
UNICO Bono
PYME
Q2 2026 Final reports confirming the completion of the activities awarded shall be
submitted by recipient entities or individuals for grants relating to a
cumulative number of 5 000 connectivity vouchers relating to “Unico Bono
Social”.
Final reports confirming the completion of the activities awarded shall be
submitted by recipient entities or individuals for grants relating to a
cumulative number of 2 700 connectivity vouchers relating to “Unico Bono
Pyme”. 242 C15.I5 M Digital infrastructure: submarine
cables and R&D projects
Final reports
for grant
payments; or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been
performed.
Award
resolution and
Q2 2026 Final reports confirming the completion of the grants awarded have been
submitted by recipient entities or individuals for grants relating to submarine
cables, or confirmation by the administration that contracts, or parts thereof,
related to submarine cables have been performed, for a total cumulative
amount of EUR 57 000 000 in grants and contracts awarded (including any
amendments).
Disbursement of EUR 393 000 000 for R & D projects in (i) cloud
infrastructure, (ii) advanced processors and semiconductors and (iii) quantum
and satellite communications.
165
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
proof of
payment
document for
R&D&I
projects
243 C15.I6 M Deployment of 5G technology:
award
Official
publication of
the award of
the grants; and
contracts
Q4 2025 Award of contracts and grants (total budget awarded
EUR 1 171 000 000) for: (a) deployment of 5G on national or cross-border
transport corridors; (b) deployment of 5G in municipalities with less than
10 000 inhabitants; (c) 5G deployment in projects through the UNICO 5G
SECTORIAL programme and in projects by public entities; and (d) 5G and
6G R&D projects and setting up a centre for 5G cybersecurity.
244 C15.I6 M Deployment of 5G technology
R&D&I projects: disbursement
Final reports
for grant
payments; or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been
performed.
Proof of
payment for
R&D&I
projects
Q2 2026 Final reports confirming the completion of the grants awarded under
milestone 243 have been submitted by recipient entities or individuals for
grants, or confirmation by the administration or public sector entity that
contracts awarded under milestone 243 have been performed, for a total
cumulative amount of EUR 850 900 000 in grants and contracts awarded
(including any amendments).
Disbursement of EUR 203 000 000 for R & D projects in (a) 5G deployment
in projects through the UNICO 5G SECTORIAL programme; and (b) 5G and
6G through the UNICO I+D 5G/6G programme.
245 C15.I7 M Launch of the National
Cybersecurity Industry Support
program, the Global Security
Innovation Programme and
related actions.
Publication of
the
programmes
Q4 2022 Launch of the National Cybersecurity Industry Support program and the
Global Security Innovation Programme, and other related actions (with a
budget awarded of EUR 311 000 000), which acts on key industry aspects,
such as: - boosting the national cybersecurity industry for the emergence, growth and
development of businesses in this sector
166
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
- developing high value-added solutions and services in the field of
cybersecurity - train and develop talents specialised in the cybersecurity field - Internationalization actions in the cybersecurity field - setting up of a demonstration centre for cybersecurity infrastructure
development and creation of new cybersecurity services including test
laboratories and cybersecurity attack simulators - development of cybersecurity label certifications.
Cybersecurity Label will recognize National Industry Support Program
participants (entrepreneurs activities). It is not a certification or
standardization process.
453 C15.I7 M Launch of the National
Cybersecurity Industry Support
program, the Global Security
Innovation Programme and
related actions.
Publication of
the
programmes
Q2 2023 Continuation from Milestone 245 of the deployment of the National Cyber
Industry Support programme and the Global Security Innovation
Programme and other related actions (with a budget awarded of EUR
107 000 000, in addition to the EUR 311 000 000 under Milestone 245 for a
total award of EUR 418 000 000), which acts on key industry aspects, such
as:
- boosting the national cybersecurity industry for the emergence, growth
and development of businesses in this sector;
- developing high value-added solutions and services in the field of
cybersecurity
- train and develop talents specialised in the cybersecurity field
- internationalisation actions in the cybersecurity field;
- setting up of a demonstration centre for cybersecurity infrastructure
development and creation of new cybersecurity services including test
laboratories and cybersecurity attack simulators
- development of cybersecurity label certifications.
246 C15.I7 T Strengthen and improvement of
Cybersecurity Capacities :
Resources
— Number 0 100 Q2 2023 Strengthen and improvement of Cybersecurity Capacities by the delivery of
at least 100 resources for awareness and communication actions in the area
of cybersecurity. Digital skills in cybersecurity shall be developed at all
educational levels, by means of the development of specific resources, tools
and materials. Further, a cybersecurity international hub participating in the
European Network of cybersecurity centres shall be set up.
167
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
247 C15.I7 T Strengthen and improvement of
Cybersecurity Capacities:
Cybersecurity Help Line
Number 5 000 20 000 Q4 2022 Strengthen of Cybersecurity Capacities by the improvement of the National
Institute of Cybersecurity (INCIBE) Cybersecurity Help Line, with a
monthly capacity of at least 20 000 calls processed per month. This helpline
shall also support the removal of child sexual abuse material for web
resources (CSAM).
248 C15.I7 M Contracts and agreements
(convenios) awarded under
milestones 245 and 453 have
been performed.
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts and
agreements
(convenios)
have been
performed
Q2 2026 Confirmation by the administration or public entity or by the corresponding
monitoring committee that contracts and agreements (convenios) awarded
under milestones 245 and 453, respectively, for a total amount of EUR
325 008 900, have been performed.
455 C15.I8 M PERTE CHIP. R & D Award
resolution and
proof of
payment
Q2 2026 Disbursement of EUR 75 820 000 for R & D projects in the field of
microelectronics and semiconductors.
455a C15.I8 M PERTE CHIP.
Equity injection
Certificate of
transfer
Q2 2026 Provision of a grant of EUR 401 100 000 to SETT that improves SETT’s
equity position.
455b C15.I8 M PERTE CHIP.
Creation of clean room
infrastructure: contracts signed
and signed Memorandum of
Understanding.
Signed
contract(s) for
the creation of
clean room
infrastructure
and signed
Memorandum
of
Understanding
with the user of
the
infrastructure.
Q2 2026 Signature of the contract(s) by SETT with contractor(s) for the creation of
clean room infrastructure(s), representing EUR 360 990 000, and signed
Memorandum of Understanding with the user of the infrastructure.
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Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
456 C15.I8 M PERTE CHIP. Creation of
academic chairs focusing on
microelectronics
Award
resolution,
proof of
disbursement.
Q2 2026 Creation of 13 university academic chairs on microelectronics
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O.3. Description of the reforms and investments for loan support
Investment 9 (C15.I9) – CHIP Financing Facility
This measure shall consist of a public investment in a Facility, the CHIP Financing Facility, in order
to incentivize private investment and improve access to finance in Spain’s semiconductor sector,
including large-scale manufacturing facilities. That Facility shall operate by providing loans, equity,
and quasi equity investments (or a mixture thereof) to the private sector, as well as to public sector
entities engaged in similar activities. On the basis of the RRF investment, the Facility aims at initially
providing at least EUR 920 000 000 of financing.
The Facility shall be managed by Sociedad Española para la Transformación Tecnológica (SETT) as
the implementing partner. The Fund shall incorporate the following product lines:
• Direct line: Direct investments in companies using ordinary loans, participatory loans, and
participation in temporary and minority capital. The equity investments by the Fund shall not
cause the share of publicly owned equity in a final beneficiary to surpass 49% of the total
equity.
• Co-investment in ‘Open EU Foundries’ and ‘Integrated production facilities’: To support the
semiconductor manufacturing industry in Spain, the Fund shall be able to provide support to
blended financial instruments, through loans, equity, and quasi-equity (or a mixture thereof),
that integrate private and public capital in coordination with public support programmes,
subject to the governance requirements outlined below.
In order to implement the investment into the Facility, Spain and SETT shall sign an Implementing
Agreement, or Spain shall approve of the corresponding legal instrument and associated documents,
that shall include the following content:
1. Description of the decision-making process of the Facility: The initial investment decision of the
Facility shall be taken by an investment committee or other relevant equivalent governing body
and approved by a majority of votes from members who are independent from the Spanish
Government. The final investment decision of the Facility shall be limited to the approval
(without modifications) or the exercise of a veto right on an investment decision proposed by the
investment committee or relevant equivalent governing body.
2. Key requirements of the associated investment policy, which shall include:
a. The description of the financial products and eligible final beneficiaries in line with the
description of the measure.
b. The requirement that all investments supported are economically viable.
c. A prohibition to refinance any outstanding loan.
d. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set out
in the DNSH Technical Guidance (2021/C58/01), in particular investments in new facilities
shall use the best available technology with the lowest environmental impact in the sector.
Furthermore, the investment policy shall require compliance with the relevant EU and
national environmental legislation of the final beneficiaries of the Facility.
e. The requirement that final beneficiaries of the Facility shall not receive support from
other Union instruments to cover the same cost.
3. The amount covered by the legal instrument and associated documents setting up the Facility,
the fee structure for the Implementing Partner and the requirement to reinvest any reflows
according to the investment policy of the Facility unless they are used to service loan repayments
of the Recovery and Resilience Facility.
4. Monitoring, audit, and control requirements, including:
a. The description of the implementing partner’s monitoring system to report on the
investment mobilized.
170
b. The description of the implementing partner’s procedures that will ensure the prevention,
detection and correction of fraud, corruption, and conflicts of interests.
c. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the regulations setting up the Facility before committing to finance
an operation.
d. The obligation of carrying out risk-based ex-post audits in accordance with an audit plan of
SETT. These audits shall verify i) that the control systems are effective, including the
detection of fraud, corruption, and conflict of interests; ii) compliance with the DNSH
principle, the State Aid rules, the climate and digital target requirements; and iii) that the
requirement for the intermediary to verify that a responsible declaration is presented by the
final beneficiary to control whether the same cost is covered by another Union instrument
is respected. The audits shall also verify the legality of the transactions and that the
conditions of the applicable Implementing Agreement, or regulation and associated
documents establishing the Facility, and Funding Agreements are being respected.
5. Requirements for digital investments carried out by the implementing partner: at least
EUR 920 000 000 of the RRF investment into the Facility shall contribute to the digital transition
objectives in accordance with Annex VII to the RRF Regulation116.
O.4. Milestones, targets, indicators, and timetable for monitoring and
implementation for repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action.
116 For the purpose of the computation of the digital contribution, in the case of equity, quasi-equity, corporate bonds or
equivalent instruments not targeted to specific projects, the investment policy shall require that at least 90% of the
recipient’s revenue during the preceding financial year or future revenues as per business plan will be generated from an
activity that is aligned with the applicable intervention fields in Annexe VII to the RRF Regulation.
171
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
L63 C15.I9 M CHIP Financing
Facility: Formal
approval of the
Financing Mechanism
Signature of the
Implementing
Agreement
Q4 2023 Signature of the Implementing Agreement by the Ministry and
SETT or entry into force of the regulation, and any associated
documents, establishing the Facility.
L65 C15.I9 M CHIP Financing
Facility: Legal
agreements signed
with final
beneficiaries and
completion of the
investment
Legal financing
agreements and
certificate of
transfer
Q2 2026 The Facility shall have entered into legal financing agreements
with final beneficiaries for an amount necessary to use 100% of
the RRF investment into the Facility (taking into account
management fees).
SETT shall produce a report detailing that at least a 100% share of
this financing contributes to digital transition objectives using the
methodology in Annex VII of the RRF Regulation.
Spain shall transfer EUR 920 000 000 to SETT for the Facility.
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P. COMPONENT 16: ARTIFICIAL INTELLIGENCE
Artificial Intelligence (AI) has significant potential for transformation from a technological,
economic and social point of view, given its cross-sector penetration, high impact, rapid growth and
contribution to improving productivity and competitiveness.
The main challenges addressed by this component of the Spanish recovery and resilience plan relate
to: (i) the limited use of AI in companies, particularly in SMEs, (ii) the creation of widely accessible
data repositories, and (iii) the promotion of public and private investments in innovation in AI. The
component is structured around the National Artificial Intelligence Strategy (ENIA), which is one of
the main plans of the Spanish Government’s digital agenda (España Digital 2025). This component
shall also contribute towards addressing challenges of society, in particular the reduction of the gender
gap (through actions targeted at women), the digital divide, the ecological transition as well as
territorial cohesion.
From this perspective, the objective of this component is to:
a) position Spain as a leading country in terms of scientific excellence and innovation in AI in an
interdisciplinary manner;
b) lead globally in the development of tools, technologies and applications for the projection and
use of the Spanish language in AI;
c) promote the creation of skilled jobs, boosting training and education, stimulating Spanish talent
and attracting global talent;
d) incorporate AI as a factor in improving the productivity of the Spanish private sector, efficiency
in public administration and as a driver of sustainable and inclusive economic growth;
e) create an environment of trust in relation to AI, both in terms of technological development,
regulation and social impact;
f) stimulate the global debate on technological humanism by creating and participating in forums
and outreach activities for the development of an ethical framework guaranteeing the individual
and collective rights of citizens;
g) empower AI as a cross-cutting vector to address the grand challenges of society and specifically
to reduce the gender gap, the digital divide, to support the ecological transition and the territorial
cohesion..
This component addresses the Country Specific Recommendations on promoting investments in
innovation (Country Specific Recommendation 3 2019), improving access to digital learning
(Country Specific Recommendation 2 2020) and promoting public and private investment and
fostering the digital transition (Country Specific Recommendation 3 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
P.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C16.R1) - National AI Strategy
The objective of this measure is to publish the national AI strategy and implement AI projects. The
measure consists in actions to establish a regulatory sandbox, approve the Statute of Agencia
Española de Supervisión de Inteligencia Artificial (“AESIA”) and support Artificial Intelligence and
quantum technologies projects.
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Investment C16.I1: Voluntary contributions to the EuroHPC Joint Undertaking for AI Gigafactories
or equivalent AI infrastructure and for the development of quantum technology initiatives
This measure aims to support Spain’s establishment of and access to Artificial Intelligence
Gigafactories and their services. The measure shall consist of a voluntary contribution of
EUR 300 000 000 to the EuroHPC Joint Undertaking, to provide financial support for an AI
Gigafactory or equivalent AI infrastructure and quantum technology initiatives to be developed and
established in the Union.
P.2. Milestones, targets, indicators, and timetable for monitoring and implementation for
non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
174
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for
target
Time
Description of each milestone and target Unit Baseline Goal Q Year
249 C16.R1 M National Strategy for
Artificial Intelligence
Publication in the OJ Q3 2020 Publication of the National Strategy for AI. The Strategy has the
objectives of: 1. Positioning Spain as a country committed to promoting scientific
excellence and innovation in AI. 2. Projection of the Spanish language in AI. 3. Creation of qualified employment, stimulating and attracting talent,
with special attention to women. 4. Incorporation of AI in the productive system to improve the
productivity of Spanish business. 5. Creation of a trusted environment in relation to AI. 6. Development of an ethical framework guaranteeing citizens’
individual and collective rights in AI. 7. Strengthening inclusive and sustainable AI; specifically to bridge the
gender gap and the digital divide, and to support the ecological
transition and territorial cohesion.
Publication in the relevant official website is considered as a qualitative
indicator of the entry into force.
250 C16.R1 M Digital Rights Charter Publication in the OJ Q4 2021 Adoption by Spanish Government and publication on the official
webpage of the Digital Rights Charter. The Charter is not normative in
nature, but aims to recognize the new challenges of application and
interpretation that the adaptation of rights to the digital environment
poses, and to suggest principles and policies relating thereto in this
context. Alongside this, it shall also propose a reference framework for
the action of the public authorities, taking advantage of and developing
all the potentialities and opportunities of the current digital environment
whilst averting its risks.
Publication in the relevant official website is considered as a qualitative
indicator of the entry into force.
458 C16.R1 M Regulatory sandbox and
the Statute of Agencia
Española de Supervisión
de Inteligencia Artificial
(“AESIA”)
Publication in the OJ Q4 2025 Entry into force of a legal act establishing a regulatory sandbox on AI
until the entry into force of the Regulation (EU) 2024/1689 (“AI Act”).
Entry into force of a legal act approving the Statute of Agencia
Española de Supervisión de Inteligencia Artificial (“AESIA”)
253 C16.R1 M Actions on Artificial
Intelligence and Quantum
technologies
Proof of disbursement
for R&D projects in the
field of Artificial
Intelligence and
Quantum technologies
Q2 2026 Disbursement of EUR 202 447 959,00 for R&D projects in the field of
Artificial Intelligence and Quantum technologies.
Disbursement of EUR 40 369 050 to the Barcelona Supercomputing
Centre for supercomputing and AI.
Creation of 10 university academic chairs on Artificial Intelligence.
175
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for
target
Time
Description of each milestone and target Unit Baseline Goal Q Year
Proof of disbursement to
the Barcelona
Supercomputing Centre.
Award resolution and
proof of disbursement
for academic chairs
Signature of the
agreement on the
neurotechnology
institute
Final reports for grant
payments, or certificates
of acceptance,
statements of
conformity, certificates
of completion of works,
or equivalent certifying
that contracts have been
performed
Agreement creating a neurotechnology institute signed.
Final reports confirming the completion of the activities awarded have
been submitted by recipient entities or individuals for grants relating to
AI Territorial Networks of Technological Specialization (RETECH), or
confirmation by the administration that contracts, or parts thereof,
relating to AI Territorial Networks of Technological Specialization
(RETECH) have been performed, for a total cumulative amount of EUR
90 000 000,00 in grants and contracts awarded (including any
amendments)
5 final reports confirming the completion of the activities awarded shall
be submitted by recipient entities or individuals for grants relating to
Language Technologies and Spanish Language and Artificial
Intelligence.
Confirmation by the administration that contracts, or parts thereof,
related to the Green Algorithm Programme and Plans for the impact of
Artificial Intelligence have been performed, for a total cumulative
amount of EUR 5 395 100,00 in contracts awarded (including any
amendments).
253a C16.I1 M Signature of the
Contribution Agreement
between Spain and the
EuroHPC JU and
disbursement of the
voluntary contribution to
the EuroHPC JU
Signature of the
Contribution Agreement
Q2 2026 Signature of the Contribution Agreement between Spain and the
EuroHPC Joint Undertaking (JU). That Contribution Agreement shall
include:
- An indication of the activities to be funded with the voluntary
contribution, namely financial support to an AI Gigafactory (AIGF) or
equivalent AI infrastructure and quantum technology initiatives to be
developed and established in the Union.
- The requirement that the voluntary contribution shall be used in a
manner compliant with the do no significant harm (DNSH) principle as
set out in the Technical Guidance 2021/C58/01.
- The exact amount of the voluntary contribution from RRF funds.
- A requirement that unused amounts covered by the agreement shall be
used by the EuroHPC JU to support the same policy objectives for the
benefit of the concerned Member State and shall not be transferred back
to the Member State.
- Spain shall transfer EUR 300 000 000,00 to the European High-
Performance Computing Joint Undertaking.
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Q. COMPONENT 17: SCIENCE, TECHNOLOGY AND INNOVATION
Spain’s Strategy for Science, Technology and Innovation 2021-2027 projects a significant growth in
investment in Research Development and Innovation (‘R&D&I’) in Spain, reaching 2,12 % of GDP
in 2027. In this context, the main objective of this component of the Spanish recovery and resilience
plan is to improve the Spanish system of Science, Technology and Innovation by reforming its
governance, improving the coordination among actors, enhancing its effectiveness and accelerating
investment in R&D&I through the following elements:
a) The development of a clear and predictable regulatory framework that enhances the
governance of the sector, increases the effectiveness of R&D&I public policies, improves
knowledge transfer and promotes investment in R&D&I;
b) the investment in infrastructure, equipment and human capital;
c) the investment in knowledge transfer, regional R&D&I, national R&D&I projects and public-
private partnerships; and
d) the investment in R&D&I in the strategic sectors of health, environment, climate change and
energy, microelectronics and semiconductors, sustainable automotive and aerospace.
This component addresses the Country Specific Recommendations on the promotion of investments
in innovation and in energy efficiency and on enhancing the effectiveness of policies supporting
research and innovation (Country Specific Recommendation 3 2019), promoting public and private
investment and research and innovation (Country Specific Recommendation 3 2020), on improving
coordination of all levels of government (Country Specific Recommendation 4 2020) and on focusing
investment in the green and digital transitions, in particular on fostering research and innovation
(Country Specific Recommendation 3 2021).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
Q.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C17.R1): Reform of the Science, Technology and Innovation Law
The objective of this measure is to strengthen the regulatory framework for the science, technology
and innovation sector, in order to enhance the governance and coordination of the sector, create an
attractive scientific career, and improve the knowledge transfer from research to applied
products/services for the society. In particular, Spain shall update Law 14/2011 on Science,
Technology and Innovation, improving the coordination of science, research and innovation policies,
enhancing the governance and coordination of the Spanish Science Technology and Innovation
system, introducing a new scientific career and enhance knowledge transfer.
This measure is connected to the investments included under C17.I1, C17.I4, and C17.I5 described
below.
The implementation of the measure shall be completed by 30 June 2022.
Reform 2 (C17.R2): Spanish Strategy for Science, Technology and Innovation 2021-2027 and
Advanced Development of the Science, Technology and Innovation Information System
The measure includes the adoption by the Spanish government of the Spanish Strategy for Science,
Technology and Innovation 2021-2027. The strategy sets out the overall objectives for the sector in
the period 2021-2027. With the objective to enhance knowledge transfer, the strategy has merged
177
previously separated strategies on science and technology, and strategy on innovation. The strategy
provides an umbrella framework to guide both national and regional R&D&I plans. To this end, Spain
has adopted a strategy on ‘Smart Specialisation Strategy of Spain’, under the European Regional
Development Fund (ERDF), providing the structure for the upcoming Regional Smart Specialisation
Strategies.
The Council of Science, Technology and Innovation Policy, chaired by the Ministry of Science and
Innovation, with representation of key ministries and regions, developed the strategy. The strategy
has been consulted with the key stakeholders, including the private sector, public research
organisations and civil society. To monitor and evaluate the strategy, a committee was set up with
representation from the state, regions, economic and social agents, the scientific and innovative
community and civil society.
The strategy shall provide for annual monitoring reports, a mid-term evaluation (by December 2023)
and a final evaluation of the strategy shall be made public. The evaluations will also address the
progress towards meeting the Country Specific Recommendations made to Spain in the area of
research and development. In addition, this measure specifically seeks to enhance the Science,
Technology and Innovation information system, to improve the data collection and analysis for the
monitoring of the Spanish Strategy for Science, Technology and Innovation.
The implementation of the measure shall be completed by 30 June 2023.
Reform 3 (C17.R3): Reorganisation of Public Research Organisations and rationalisation of their
structure and operation
The objective of this measure is to boost the effectiveness of public research organisations (PRO),
after an analysis of the challenges, through the re-organisation of the PROs, including their
governance structure. In early 2021, an expert committee carried out an analysis of PROs and
concluded that larger, independent and flexible research agencies had better structures to compete.
Following this analysis, Spain shall integrate in the Spanish National Research Council (Centro
Superior de Investigaciones Científicas, CSIC) three PROs: the National Institute of Agricultural and
Food Research (Instituto Nacional de Investigación y Tecnología Agraria, INIA), Spanish Institute
of Oceanography (Instituto Español de Oceanografía, IEO) and the Geological and Mining Institute
of Spain (Instituto Geológico Minero de España, IGME). This reorganisation shall strengthen Spain’s
expert capacity fisheries policy, agri-food and ecological transition. The three PROs shall have the
legal regime of a state agency, which provides greater flexibility and a performance-based framework
established in a multi-year management contract. Furthermore, Spain shall introduce performance-
based budgeting. The reform shall strengthen the governance, the evaluation of performance and the
control of the resulting entity.
The implementation of the measure shall be completed by 31 December 2022.
Investment 1 (C17.I1): Complementary Research and Development plans with Autonomous
Communities
The objective of this measure is to foster the coordination of the state level with regions in the area
of R&D&I through the establishment of complementary R&D&I plans to be co-financed by the RRF
and the regions. This new instrument shall also further collaboration between regions, as they
establish common priorities under their respective Regional Smart Specialization Strategies (RIS3).
In alignment with the Spanish Strategy for Science, Technology and Innovation 2021-2027, the
complementary plans shall improve knowledge generation and technological innovation, the
coordination of the different levels of government and boost territorial economic transformation in
the following strategic areas: quantum communication, energy and green hydrogen, agri-food,
biodiversity, astrophysics and high-energy physics, marine science, materials science and
biotechnology applied to health. In order to build territorial synergies, the complementary plans
contemplate the participation of several regions in a program, with the possibility of participating in
178
several programs. Thus, it is possible to include and leverage specific regional capacities in several
plans. The plans shall last two or three years, and shall require co-financing commitments from the
regions.
The actions under this investment shall include the signature of eight financial agreements between
the Ministry of Science and Innovation and the regions.
The implementation of the investment shall be completed by 31 December 2025.
Investment 2 (C17.I2): Research infrastructure
The objective of this measure is to invest in the technical scientific equipment and infrastructure of
the research development and innovation system. This measure consists in research development and
innovation actions to support the development of national and international scientific infrastructures
and the capacity of the Spanish Science, Technology and Innovation System.
Investment 3 (C17.I3): New private, interdisciplinary, public R&D&I projects, concept tests and the
award of aid as a result of international competitive calls. Cutting-edge R&D geared to societal
challenges. Pre-commercial public procurement
The objective of the actions under this investment is to strengthen knowledge generation, knowledge
transfer and public-private partnerships in R&D&I. Through the actions under this investment, the
research and innovation activity in the private sector shall be stepped up, and the collaboration
between public research organisations and the private sector shall be reinforced. The measure also
seeks to increase R&D&I activity in strategic areas, such as green and digital transition, as well as to
increase the internationalization of Spanish research groups.
There are nine calls for proposals foreseen under this investment: 1) a call for Proof of concept shall
finance projects in the early stages of the pre-competitive development to accelerate the
transformation of scientific knowledge into products or services, 2) a call for Interdisciplinary
Projects shall finance projects by public-private consortia which enhance the Spanish R&D&I
competitiveness, 3) a call for R&D&I projects linked to the green and digital transition 4) a call for
Public-Private Collaboration Projects to finance projects with a higher technology readiness level
geared towards achieving close-to-market outcomes, 5) a call for International Collaboration
Projects to finance projects of Spanish public researchers that are part of projects selected for funding
by Horizon 2020 and Horizon Europe Partnerships, 6) a call for R&D to target societal challenges
including for instance secure, efficient and clean energy or cybersecurity, 7) a call to finance pre-
commercial public procurement, 8) a call for R&D&I projects in the field of semiconductors
(“Missions for Science and Innovation linked to the PERTE Chip”), and 9) a call for proofs of concept
in the field of semiconductors linked to the PERTE Chip.
The investments under this measure shall take place during the period 2020-2026, with calls for
proposals and pre-commercial public procurement to be concentrated in the period 2020-2025, and
with the implementation of some of the more complex investments stretching until 2026.
In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01), the eligibility criteria contained in terms of reference for upcoming calls for projects
shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream
use117; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse
gas emissions that are not lower than the relevant benchmarks118; (iii) activities related to waste
117 Except projects under this measure in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01). 118 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447.
179
landfills, incinerators119 and mechanical biological treatment plants120; and (iv) activities where the
long-term disposal of waste may cause harm to the environment. The terms of reference shall
additionally require that only activities that comply with relevant EU and national environmental
legislation may be selected.
The following R&D&I actions under this investment shall be considered compliant with the ‘Do no
significant harm’ Technical Guidance (2021/C58/01): (i) those R&D&I actions under this investment
resulting in technologically neutral outcomes at the level of their application; (ii) those R&D&I
actions under this investment supporting alternatives with low environmental impacts for which these
exist; or (iii) those R&D&I actions under this investment that are primarily focused on developing
alternatives with the lowest possible environmental impacts in the sector for those activities for which
no technologically and economically feasible low-impact alternative exists.
The implementation of the investment shall be completed by 30 June 2023.
Investment 4 (C17.I4): New scientific career
The objective of this measure is to invest in the scientific career of researchers. This measure consists
in research development and innovation actions to support the scientific careers through the award of
grants and contracts.
Investment 5 (C17.I5): Knowledge transfer
The objective of this measure is to invest in the transferring of the research results on technologies.
This measure consists in research development and innovation actions to support knowledge transfer,
including capacity building activities.
Investment 6 (C17.I6): Health
The objective of this measure is to invest in research development and innovation in the health sector.
This measure consists in actions to supportthe PERTE Health and research, development and
innovation in health. .
Investment 7 (C17.I7): Environment, Climate change and energy
The objective of this measure is to invest in research development and innovation in the
environmental, climate change and energy sectors. This measure consists in research development
and innovation actions to support capacity building and the construction of a technical equipment for
energy transition and energy storage.
Investment 8 (C17.I8): Sustainable automotive R&D&I
The objective of this measure is to foster the research development and innovation in the sustainable
automotive sector. In particular, the measure seeks to: 1) support the development of components and
platforms exclusively for electric, plug-in hybrid and hydrogen vehicles, 2) foster research and
development in autonomous driving and connected mobility by developing new hardware and
software vehicles’ architecture, and 3) adapting production areas of components and systems
exclusively for electric, plug-in hybrid and hydrogen vehicles. Projects shall be implemented by
119 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 120 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
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business consortia of three to eight businesses (at least one has to be an SME), maximum three years
long.
The actions under this investment shall take place with calls for proposals.
In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01), the eligibility criteria contained in terms of reference for upcoming calls for projects
shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream
use121; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse
gas emissions that are not lower than the relevant benchmarks122; (iii) activities related to waste
landfills, incinerators123 and mechanical biological treatment plants124; and (iv) activities where the
long-term disposal of waste may cause harm to the environment. The terms of reference shall
additionally require that only activities that comply with relevant EU and national environmental
legislation may be selected.
The following R&D&I actions under this investment shall be considered compliant with the ‘Do no
significant harm’ Technical Guidance (2021/C58/01): (i) those R&D&I actions under this investment
resulting in technologically neutral outcomes at the level of their application; (ii) those R&D&I
actions under this investment supporting alternatives with low environmental impacts for which these
exist; or (iii) those R&D&I actions under this investment that are primarily focused on developing
alternatives with the lowest possible environmental impacts in the sector for those activities for which
no technologically and economically feasible low-impact alternative exists.
The implementation of the investment shall be completed by 30 June 2024.
Investment 9 (C17.I9): Aerospace
The objective of this measure is to invest in the research development and innovation in the aerospace
sector. This measure consists in actions to support the Aeronautical Technological Programme and
the PERTE Aerospace.
Investment 11 (C17.I11): Voluntary contribution to ESA for the FutureNav, EU Secure Connectivity
and European Launcher Challenge Programmes
The objective of this measure is to support Spain’s strategic autonomy and access to space via the
development of satellite systems, secure communication systems and launch technologies, and to
support and benefit the Union space programmes. The measure shall consist of a voluntary
contribution of EUR 300 000 000 to the European Space Agency (ESA) to extend Spain’s support for
the following ESA Programmes: a) the FutureNAV Programme, in its Element Component 1 LEO
PNT; b) the Programme Related to EU Secure Connectivity, in its Element 3 (Low LEO IRIS 2), and
121 Except projects under this measure in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01). 122 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 123 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 124 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
181
c) the European Launcher Challenge Programme in its element ELC Element 2 MIURA Launch
Service Component B.
Q.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
182
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
254 C17.R1 M Entry into force of the
amendment of Law
14/2011 of 1 June on
Science, Technology and
Innovation.
Provision of the Law´s
on the entry into force
Q2 2022 Entry into force of the modification of the Law on Science,
Technology and Innovation improving the coordination among
different levels of government of science, research and innovation
policies, enhancing the governance and coordination of the Spanish
Science Technology and Innovation system, introducing a new
scientific career and improving knowledge transfer.
255 C17.R2 M Publication of the
Spanish Strategy for
Science, Technology and
Innovation 2021-2027
Publication of the
Spanish Strategy for
Science, Technology
and Innovation 2021-
2027
Q4 2020 The Spanish Strategy for Science, Technology and Innovation
(EECTI) sets out the overall strategy to be followed in Research
Development and Innovation area by all public administrations,
including the regional and local level. The strategy is the Smart
Specialisation Strategy for Spain. A monitoring committee for the
strategy is set up, including representatives from the state, regions,
economic and social stakeholders and the scientific community.
The strategy is based on the principle of coordination of the
different levels of the administration, and is built to ensure the
gender perspective in R&&I. It aims to strengthen public-private
collaboration, promote knowledge transfer, retain scientific talent
and develop a scientific career, ensure adequate tax incentives to
support R&D&I in the private sector and incorporate a gender
perspective.
256 C17.R2 M The mid-term evaluation
of the Spanish Strategy
for Science, Technology
and Innovation 2021-
2027
Agreement in the
Consejo de Política
Científica, Tecnológica
y de Innovación and
publication of the
evaluation in the
Science and Innovation
Ministry´s website.
Q2 2023 The mid-term evaluation carried out by the Monitoring Committee
of the Spanish Strategy for Science, Technology and Innovation
2021-2027 shall be published on December 2023. The indicators to
be used in the evaluation are agreed in the Consejo de Política
Científica, Tecnológica y de Innovación (in which the 17
Autonomous Communities are represented), an indicative list of
these indicators and data-search are established in the Spanish
Strategy for Science, Technology and Innovation 2021-2027. The
Science, Technology and Innovation system is used to gather data
on progress made in the implementation of the Strategy.
257 C17.R3 M Entry into force of the
Royal Decree on the
reorganisation of Public
Research Organisations.
Provision of the Royal
Decree on the entry into
force
Q1 2021 Entry into force of the Royal Decree on the reorganisation of Public
Research Organisations (PROs). This shall aim to improve the
management and scientific advisory capacity of the three PROs
with reduced critical mass through integration into a larger PRO,
by: i) improving the competitive position of the resulting PRO, ii)
enhancing their efficiency, and iii) providing administrative
flexibility.
258 C17.I1 T Agreements signed by the
Ministry of Science and
Innovation with the
- Number 4 Q4 2021 Four agreements signed by the Ministry of Science and Innovation
with the Autonomous Communities for the implementation of
“Complementary R&D plans” of at least EUR 140 000 000. The
183
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
Autonomous
Communities for the
implementation of
“Complementary R&D
plans”.
agreements shall allow for strategic coordination and synergies
between regional and national Smart Specialization Strategies.
259 C17.I2 T Awards for projects
enhancing national
scientific infrastructures
and capacity of the
Spanish Science
Technology and
Innovation System, and
bilateral agreements
signed with international
entities and other
instruments to finance
projects European and
International
infrastructure.
- EUR
(million)
300,2 Q4 2022 Publication in the national subsidy database of at least
EUR 255 155 000 awarded for projects enhancing national
scientific infrastructures, capacity of the Spanish Science
Technology and Innovation System and agreements signed with
international entities and other instruments to finance projects of at
least EUR 45 000 000 in European and International Infrastructure
(CERN, DUNE, HKK, ESS-lund, Harmony and SKA).
260 C17.I2 M Research infrastructure Final reports,
statements of
conformity or
equivalent certifying
that contracts have been
performed
and proof of
disbursement
Q2 2026 517 final reports confirming the completion of the activities
awarded shall be submitted by recipient entities for grants relating
to R&D&I capacity building and research infrastructure.
Confirmation by the administration that contracts, or parts thereof
related to capacity building and research infrastructure have been
performed, for a total cumulative amount of EUR 115 000 000 in
contracts awarded (including any amendments).
Disbursement of a total amount of EUR 8 000 000 in R&I capacity
building.
261 C17.I3 T Award of new private,
interdisciplinary, public
R&D&I projects, concept
tests, international
competitive calls, and
cutting-edge R&D geared
to social challenges
EUR
(million)
897 Q4 2022 Publication in the OJ of the awarding of at least EUR 897 000 000
under the following calls: call for proof of concept projects
(EUR 80 000 000), call for interdisciplinary projects in strategic
lines (EUR 73 000 000), call for R&D projects linked to the green
and digital transition (EUR 296 000 000), call for public-private
collaboration projects (EUR 140 000 000), call for R&D to target
societal challenges (EUR 230 000 000) and call for international
collaboration projects (EUR 78 000 000). The evaluation of projects
under this investment shall ensure compliance with the ‘Do no
184
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
significant harm’ Technical Guidance (2021/C58/01) as set out in the
description of the measure.
The OJ for the call for grants and in the National Grant Database
for the awards are considered as valid verification mechanisms.
Projects awarded through multiple calls for proposals per thematic
area (proof of concept projects, interdisciplinary projects in
strategic lines, R&D projects linked to the green and digital
transition, public private collaboration projects, R&D targeting
societal challenges, and international collaboration projects) are
considered as valid verification mechanisms.
262 C17.I3 T Award of R&I projects
related to
semiconductors, PERTE
Chip, public-private
collaboration and
publication of tenders to
finance pre-commerical
public procurement
Award of projects and
publication of tenders
Q2 2023 At least 377 R&I projects have been awarded, including 259 projects
in public-private collaboration and 118 projects in the field of
semiconductors linked to PERTE Chip. Additionally, eight tenders
have been published in the Spanish Official Procurement Platform to
finance pre-commercial public procurement. The evaluation of
projects and tenders under this investment shall ensure compliance
with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) as set out in the description of the measure.
Projects awarded through multiple calls for proposals per thematic
area are considered as valid verification mechanisms.
263 C17.I4 T Support to scientific
research career through
scholarships and grants
- Number 0 2 836 Q2 2023 The Spanish scientific research career is enhanced by the support of
at least 2 020 researchers through the Juan de la Cierva
Incorporation program, Juan de la Cierva Training programme,
Industrial PhD Programme and Torres Quevedo Programme.
Furthermore, at least 816 researchers having received a “research
start-up package” within the stable contract similar to Tenure
Track, out of which 26 researchers have received a CHIP start-up
research package.
265 C17.I5 T Innovative and
technology-based
companies have received
capital under the program
INNVIERTE to
strengthen their research
activities at an early stage
- Number 45 Q2 2023 To promote technology transfer and help the creation of an
innovative business fabric based on innovative technologies, at least
45 innovative and technology-based companies have received capital
under the programme INNVIERTE to strengthen their research
activities at an early stage. All of these companies have also received
investment from the private sector. The evaluation of projects under
this investment shall ensure compliance with the ‘Do no significant
185
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
harm’ Technical Guidance (2021/C58/01) as set out in the
description of the measure.
266 C17.I5 T Support to young
technology-based firms to
carry on their business
plan.
- Number 348 Q2 2023 Through the calls for NEOTEC grants, to promote technology
transfer and help the creation of new companies based on innovative
technologies: At least 348 new technology-based firms granted to
carry on their business plan. This companies should be three or less
years old and they should be innovative enterprises as defined in the
GBER. The evaluation of projects under this investment shall ensure
compliance with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) as set out in the description of the measure.
459 C17.I5 M Knowledge transfer Final reports Q2 2026 50 final reports confirming the completion of the activities awarded
shall be submitted by recipient entities for grants relating to
R&D&I, including in the field of capacity building and knowledge
transfer.
268 C17.I6 M Health
Final reports;
certificates of
acceptance, statements
of conformity or
equivalent certifying
that contracts have been
performed
and proof of
disbursement
Q2 2026 155 final reports confirming the completion of the activities
awarded shall be submitted by recipient entities or individual
beneficiaries for grants relating to R&D&I health.
Confirmation by the administration that contracts related to
R&D&I health have been performed, for a total cumulative amount
of EUR 58 100 000 in contracts awarded (including any
amendments).
Disbursement of EUR 285 300 000 in R&D&I health.
460 C17.I6 M PERTE Health Proof of disbursement Q4 2025 Under the PERTE Health, disbursement of EUR 243 000 000 for
R&D&I, including in the fields of precision medicine and
internationalization of the industrial capabilities of the health sector.
269 C17.I7 M Environment, climate
change and energy
Certificates of
acceptance, statements
of conformity or
equivalent certifying
that contracts have been
performed
Q2 2026 Confirmation by the administration that contracts related to the
construction of one energy storage R&D&I centre in Extremadura
have been performed.
Confirmation by the administration that contracts related to
R&D&I, including in the fields of environment, climate change and
energy have been performed, for a total cumulative number of 605.
270 C17.I8 T Support to R&D&I
projects in sustainable
automotive
- Number 35 Q2 2022 At least 35 companies awarded with R&D&I projects in sustainable
automotive to increase the technological capacity of the companies
in the fields related to development of energy storage systems with
186
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
very low emissions and high recyclability, high-efficiency
hydrogen mobility systems, autonomous driving and connected
mobility or adaptation of productive environments with safe and
robust systems for human-machine interaction in the smart
manufacturing environment. Projects shall ensure compliance with
the ‘Do no significant harm’ Technical Guidance (2021/C58/01),
unselected and unfunded activities, and the relevant EU and
national environmental legislation. The projects shall be on: - the development of components and platforms for electric, plug-in
hybrid and hydrogen vehicles - autonomous driving and connected mobility, developing new
hardware and software vehicles’ architecture - adapting production areas of components and systems for electric,
plug-in hybrid and hydrogen vehicles. Projects shall be implemented by business consortia of three to
eight businesses (at least one has to be SME), maximum three years
long and with a minimum budget of EUR 5 000 000.
Summary document duly justifying how the target (including the
relevant elements of the target, as listed in the description of target
and of the corresponding measure in the CID annex) was
satisfactorily fulfilled. This document includes as an annex the
following documentary evidence: a list of the publication of the
awards in the OJ or in the Public Procurement platform/Spanish
National Grant Database indicating for each of the awards: a) the
reference and link of the OJ or Public Procurement
Platform/Spanish National Grant Database where the award has
been published; b) the name of the project and beneficiary; c)
extract of the relevant specifications of the call providing alignment
with the description of the target and investment in the CID; d) the
amount being awarded (excluding VAT); e) the abstract of the
project and justification for the project being considered R&D&I
and the characteristics of the consortium); f) extract of the official
documents containing the selection criteria that ensure compliance
with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01), as specified in the CID Annex; and g) for those
activities applying the DNSH provisions for R&D&I activities as
set out in the CID Annex g1) evidence shall be provided that the
supported activities go beyond replicating products/business
process already available from/to other firms or organisations, with
no or very few additional changes by the supported firm; and g2) to
ensure DNSH compliance for those activities for which there is
187
Number Measure Milestone / Target
Name Qualitative indicator
for milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
currently no technologically and economically feasible alternative
with low environmental impacts in the sector, documentary support
shall be provided regarding the absence of any other feasible
alternative across the sector.
271 C17.I9 T Support to
R&D&Innovation
projects in the aerospace
field, with focus on low
and zero emission
- Number 65 Q2 2023 At least 65 companies have been awarded R&D&I projects in the
aerospace field, with a focus on low and zero emissions, including
investments related to aerospace technologies and aeronautics, with
support from the Aeronáutica Plan. Projects shall be implemented
by business consortia of 3 to 6 businesses (at least one has to be
SME), maximum 3 years long. The evaluation of projects under
this investment shall ensure compliance with the ‘Do no significant
harm’ Technical Guidance (2021/C58/01) as set out in the
description of the measure.
272 C17.I9 M Aerospace Verification by the
administration
Q4 2025 Verification by the administration of the documentary justification
for grant payments relating to a total of 57 projects awarded under
the Aeronautical Technological Programme.
462 C17.I9 M PERTE Aerospace Proof of disbursement Q2 2026 Under the PERTE Aerospace, disbursement of EUR 75 723 498 for
R&D&I.
511 C17.I11 M Signature of the
Agreement between
Spain and ESA and
assignment of a voluntary
contribution to the
FutureNav, EU Secure
Connectivity and
European Launcher
Challenge Programmes
Signature of the
Agreement
Q2 2026 Signature of the Agreement between Spain and ESA.
That Agreement shall include:
- The activities that would be funded under the voluntary
contribution, which shall consist in the support of the following
ESA Programmes: a) the FutureNav Programme, in its Element
Component 1 LEO PNT, b) the Programme related to EU Secure
Connectivity, in its Element 3 (Low LEO IRIS 2), and (c) the
European Launcher Challenge Programme, in its element ELC
Element 2 MIURA Launch Service Component B.
- A provision ensuring that the voluntary contribution shall be fully
used by ESA for Programmes a), b) and c).
- A provision ensuring that for launchers the best available
technology with the lowest environmental impact in the sector shall
be used.
Spain shall transfer EUR 300 000 000 to ESA for the support of
Programmes a), b) and c).
188
Q.3 Description of the investments for loan support
Investment 10 (C17.I10) - Loan support under PERTE Health and PERTE Aerospace
Under PERTE for Health and PERTE Aerospace, the objective of the measure is to strengthen the
scientific, technological and innovation capacities in the health and aerospace sectors, respectively.
In particular, the measure shall support investments through: 1) loans to companies in the health or
the aerospace sectors; and 2) investment by INNVIERTE in technological and innovative Spanish
companies in the health sector. Any reflows associated with the financial operations shall be used to
service loan repayments of the Recovery and Resilience Facility loan.
To ensure that the measure complies with the ‘Do no significant harm’ principle under the Recovery
and Resilience Facility as set out in the DNSH Technical Guidance (2021/C58/01), the legal
instrument(s) and associated document(s) shall:
- In the case of loans and guarantees: exclude the following list of activities and assets from
eligibility: (i) activities and assets related to fossil fuels, including downstream use125; (ii)
activities and assets under the EU Emission Trading System (ETS) achieving projected
greenhouse gas emissions that are not lower than the relevant benchmarks126; (iii) activities
and assets related to waste landfills, incinerators127 and mechanical biological treatment
plants128. The following R&D&I actions under this investment shall be considered compliant
with the ‘Do no significant harm’ Technical Guidance (2021/C58/01): (i) those R&D&I
actions under this investment resulting in technologically neutral outcomes at the level of their
application; (ii) those R&D&I actions under this investment supporting alternatives with low
environmental impacts for which these exist; or (iii) those R&D&I actions under this
investment that are primarily focused on developing alternatives with the lowest possible
environmental impacts in the sector for those activities for which no technologically and
economically feasible low-impact alternative exists.
- In the case of venture capital instruments: require companies to adopt green transition plans
in line with the definition set out in Article 19a (2)(a)(iii) Directive 2013/34/EU (amended by
Directive (EU) 2022/2464) if more than 50% of their direct revenues during the preceding
financial year is derived from the following list of activities and assets: i) activities and assets
related to fossil fuels, including downstream use; (ii) activities and assets under the EU
Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not
125 Except for (a) projects under this measure in power and/or heat generation, as well as related transmission and
distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no
significant harm’ Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of
fossil fuels is temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 126 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for
free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 127 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 128 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
189
lower than the relevant benchmarks129; (iii) activities and assets related to waste landfills,
incinerators130 and mechanical biological treatment plants131. - Require compliance with relevant EU and national environmental legislation of the
beneficiaries. .
Q.4 Milestones, targets, indicators and timetable for monitoring and
implementation for loan support
See table below. The date for the baseline for all indicators is the start of the action unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
129 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for
free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447 130 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 131 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
190
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
L67 C17.I10 T Investment in equity
support in the health
sector
EUR
(million)
0 30 Q4 2025 Disbursement of EUR 30 000 000 by Innvierte in
innovative and technological companies in the health
sector as equity or quasi-equity. The evaluation of
projects under this investment shall ensure compliance
with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01) as set out in the description of the
measure.
L69 C17.I10 T Disbursement of funds in
the form of loans to
support the health or the
aerospace sectors
EUR
(million)
0 38.1 Q2 2026 Disbursement by CDTI of EUR 38 100 000 in loans to
companies for investments in the health or the
aerospace sectors.
191
R. COMPONENT 18: REFURBISHMENT AND EXTENSION OF CAPACITIES OF THE
NATIONAL HEALTH SYSTEM
The health crisis has shown the strength of the Spanish National Health system, but it has also exposed
the difficulties it faces in dealing with situations requiring anticipation, rapid response and
coordination as well as the need to correct existing structural problems related to demographic, social,
technological or economic trends. This component of the Spanish recovery and resilience plan shall
address the following challenges: i) the vulnerability to the global health crisis, ii) the transformation
of the health system due to an ageing population, iii) gender equality and iv) the long-term
sustainability and resilience of the system.
The objectives of this component are:
• Prepare the health system to prevent and address potential global health threats such as the
current COVID-19 pandemic by increasing public health capacities and epidemiological
surveillance systems.
• Provide a health service with the highest speed, quality, and security, regardless of patients’
resources, their place of residence, gender, origin or age.
• Keep people at the centre of the health system, improving their participation and
redesigning health care towards people’s and communities’ needs.
• Ensure information systems that measure not only activity but final health outcomes.
• Promote health and well-being actively and prevent disease and dependency throughout
life.
• Attract and retain the best professionals offering them individual and collective
development opportunities.
• Move towards a digitalised National Health System that generates information and
knowledge and which enhances health research and innovation, as a driver of jobs, growth,
productivity and innovation.
• Ensure sufficient and sustainable funding to address the new health challenges of a modern
and developed society, and also ensure efficiency in spending.
• Strengthen and develop coordination and multilevel governance in the management of the
National Health System and enhance territorial cohesion. Actively promote strategies to
achieve gender equality in the health system.
This component of the Spanish recovery and resilience plan shall support addressing the Country
Specific Recommendations concerning fighting the pandemic effectively and strengthening the
capacity and resilience of the health system, with regard to health workers and essential medical
products and infrastructure (Country Specific Recommendation 1 2020) and supporting employment
through measures to preserve jobs, effective hiring incentives and skills development (Country
Specific Recommendation 2 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
192
R.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C18.R1) - Strengthening primary and community care
Strengthening primary care is one of the most important health challenges facing Spain in the coming
years. The objectives of this reform are to offer better responses to emerging health problems, improve
the individual experience of care for all and to prevent disease and increase the role of primary care.
The reform shall consist of the preparation and implementation of an Action Plan to develop the
Strategic Framework for Strengthening Primary and Community Care adopted by the Central
Government and the Autonomous Communities in 2019. The Action Plan shall be structured around
lines of action in which the regional execution of projects must be framed. This includes the
improvement of clinical management processes, the expansion and renewal of diagnostic equipment
in health centres, IT development, training of professionals or improvement of infrastructures of
health centres and health and emergency services. The Action Plan shall be approved by the
Interterritorial Council. Its implementation will not be funded by the Recovery and Resilience Plan.
The implementation of the measure shall be completed by 31 December 2023.
Reform 2 (C18.R2) - Reform of the public health system
The reform has the objective to establish a general and integrated framework for the provision of
public health. It consists of developing a more ambitious, more integrated and better articulated public
health system by means of the following actions:
- A Public Health Strategy that shall establish a general and integrated framework that will be
taken into account in all public health policies and shall have a duration of five years, with
interim evaluations every two years in which the degree of implementation shall be analysed.
The Strategy shall be approved by agreement of the Interterritorial Council of the National
Health System.
- A Public Health Surveillance Network and a new State Centre for Public Health, which shall
be set up via Law or a Royal Decree of the Government.
The implementation of the measure shall be completed by 31 December 2023.
Reform 3 (C18. R3) - State Agency for Public Health, appointment and reappointment of Centres,
Services and Units of Reference (CSURs), and reorganisation of care not managed by those Centres
The aim of this reform is to create the State Agency for Public Health, appoint and reappoint Centres,
Services and Units of Reference (CSURs), and reorder highly complex care not managed by those
Centres.
The measure consists in the entry into force of legislation to create the State Agency for Public Health.
It also consists in the entry into force of legal acts appointing and reappointing Centres, Services and
Units of Reference (CSURs) and reorganising proton therapy, which is a complex care not managed
by those CSURs.
Reform 4 (C18. R4) - Regulation of hard-to-fill posts or areas, working hours, on-call duties,
retributions, training, work-life balance, retention of talent of healthcare professionals, teaching or
research, and strengthening professional skills
The purpose of the reform is to regulate hard-to-fill posts or areas, regulate the working hours, on-
call duties, retributions, training, work-life balance or retention of talent of healthcare professionals,
as well as teaching and research, and regulate the specialised health training system.
The measure consists in the entry into force of measures to address or regulate hard-to-fill posts or
areas, the working hours, on-call duties, retributions, training, work-life balance, retention of talent
of healthcare professionals, teaching or research; and to regulate training in health-science
specialisations.
193
Investment 1 (C18.I1) - Investment plan for high-tech equipment in the National Health System
Spain has a level of obsolescence of equipment higher than the European average and a lower average
level of density of equipment per inhabitant, but with some exceptions such as MRI scanners. The
geographic distribution of equipment is also imbalanced. The objective of this investment is to renew
existing equipment and provide Spain with additional high-tech medical equipment.
The investment shall cover:
- Renewal of equipment due to obsolescence.
- Expansion of the stock of equipment to balance inter-regional differences and
progressively reach the European Union average in terms of the number per million
inhabitants, with a particular focus on areas of Spanish territory which are underserved
per inhabitant compared to the national average.
The plan shall include the following types of equipment: linear accelerators, computerised axial
tomography (CAT), including planning accelerators; magnetic resonance, positron emission
tomography (PET), positron emission tomography and CAT (PET-CAT), gamma chamber, digital
braquiotherapy equipment, vascular angiography, neurorradiological angiography and hemodynamic
rooms.
The implementation of the investment shall be completed by 30 June 2023.
Investment 2 (C18.I2) - Public health campaigns and actions
This objective of this investment is to carry out actions relating to public health.
The investment consists in the purchase of public health campaigns and the execution of actions
related to the promotion of healthy environments, public health screening, and the prevention and
treatment of addictions.
Investment 3 (C18.I3) - Increased capacities to respond to health crises
The objective of this investment is to equip the NHS.
The investment consists in the execution of actions relating to public health surveillance, the
development or purchase of equipment, systems and software with various destinations, construction
works and the assessment of the performance of the National Health System during the pandemic.
Investment 4 (C18.I4) - Training of health professionals and improving the treatment of patients with
rare diseases
This objective of this investment is to provide training, and to improve the treatment of patients with
rare diseases.
The investment consists in the training of healthcare professionals, and in the purchase of services
(including software development services), facilities, licenses, equipment or infrastructure related to
i) the UNICAS network project, ii) to improve the treatment of patients with rare diseases or ALS.
Investment 5 (C18.I5) - Plan to rationalise the consumption of pharmaceuticals and promote
sustainability, and expand the portfolio of genomic services in the National Health System
This objective of this investment is to rationalise the use of medicines.
The investment consists in the execution of a campaign, and in the purchase of servers, sotware,
software development services, systems, analytical use cases, equipment, or licenses to rationalise
the use of medicines, to improve the assessment of medicines, health technologies and benefits, for
the provision of dietary products, to reengineer pharmaceutical expenditure control and medicine
supply control, for the prescription of orthoprosthetic services, for implementing the expanded
catalogue of genetic testing, and for genomic information.
Investment 6 (C18.I6) - National Health Data Space
194
This objective of this investment is to create the National Health Data Space, which gathers regional
data, and two data projects.
The investment consists in the purchase of servers, management and quorum machines, connectivity
and cybersecurity elements, storage, backup licenses, licenses, impulse for the National Health Data
Space, and support services for European harmonisation and excellence, and in the regional upload
of data, and in the availability of two data projects.
R.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is the 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
195
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
273 C18.R1 M Action Plan for primary and
community care
Approval by the
Consejo
Interterritorial
Q4 2021 The main goal of the Action Plan is to strengthen the Primary Care in the
National Health System, in order to offer better responses to emerging
health problems, improve the individual experience of care for all, prevent
disease and increase the capacity of Primary Care to resolve health
problems.
274 C18.R2 M Approval of the Spanish Public
Health Strategy
Approval by the
Consejo
Interterritorial
Sanidad
Q2 2022 The Public Health Strategy shall establish the strategic guidelines on public
health actions throughout Spain. The objective of the strategy is to improve
the health of the Spanish population by establishing the essential lines and
priorities to be followed by all health administrations in their policies of
promotion, prevention and protection of public health, in actions on target
population groups, in informing citizens, in training professionals and
addressing their needs. The Strategy shall ensure that public health and
equal access to health care are considered in all public policies and shall
facilitate intersectoral action in this field. It shall have a duration of five
years, with interim evaluations every two years in which the degree of
implementation shall be analysed. It shall include measures and actions in
relation to all areas of public health that shall be implemented in the
policies, plans and programs of all health administrations in Spain during
the Strategy's duration, within the deadlines established in the Strategy.
275 C18.R3 M Entry into force of legislation or
legal acts creating the State Agency
for Public Health, appointing and
reappointing Centres, Services and
Units of Reference (CSURs), and
reorganising proton therapy
Provision in the
legislation and
legal acts
indicating their
entry into force
Q4 2025 Entry into force of: i) legislation creating the State Agency for Public
Health; ii) legal acts appointing and reappointing Centres, Services and
Units of Reference (CSURs); and iii) a legal act for the reorganisation of
proton therapy, which is a complex care not managed by those CSURs.
276 C18.R4 M Measures to address or regulate
hard-to-fill posts or areas, the
working hours, on-call duties,
retributions, training, work-life
balance, retention of talent of
healthcare professionals, teaching or
research, and to regulate the
specialised health training system
Provisions in
regulatory
measures
indicating their
entry into force
Q4 2025 Entry into force of: i) measures that address or regulate hard-to-fill posts or
areas, the working hours, on-call duties, retributions, training, work-life
balance, retention of talent of healthcare professionals, teaching or
research; and ii) a legal act to regulate the specialised health training
system, including the regulation of cross-cutting training in health sciences
specialisations, specific training areas and the procedure for validation and
recognition of specialist qualifications in health sciences.
278 C18.I1 M Approval of the equipment
investment plan and distribution of
funds
Approval by the
Consejo
Interterritorial
Sanidad
Q4 2021 Approval by the Consejo Interterritorial of the plan and distribution of
funds, setting out mechanisms for the award of EUR 796 100 000 of
grants.
279 C18.I1 T Installation of equipment devices - Number 0 750 Q2 2023 Install at least 750 equipment devices throughout the country.
196
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
280 C18.I2 M Public health campaigns and actions Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been performed
or final reports
Q2 2026 Confirmation by the administration that contracts (including amendments)
relating to the purchase of creative, media space and final evaluation for 11
public health campaigns have been performed in the following areas: i)
fight against smoking, ii) prevention of alcohol consumption, iii) mental
health promotion, iv) promotion of healthy living environments and
lifestyles, v) the awareness on the prudent use of antibiotics, and vi) cancer
prevention through the dissemination of the European code against cancer.
Final reports confirming the completion of the activities awarded shall be
submitted by recipient entities or individuals for grants relating to i) the
promotion of healthy environments, ii) public health screening, and iii) the
prevention and treatment of addictions, or confirmation by the
administration that contracts, or parts thereof, have been performed relating
to i) the promotion of healthy environments, ii) public health screening,
and iii) the prevention and treatment of addictions, for a total cumulative
amount of EUR 39.8 million in grants and contracts awarded (including
any amendments).
281 C18.I3 M Actions relating to public health
surveillance, the development or
purchase of equipment, systems and
software with various destinations,
construction works, and the
assessment of the performance of the
National Health System during the
pandemic
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts (or
parts thereof)
have been
performed; and
publication in
the Ministry of
health website
Q2 2026 Confirmation by the administration that contracts (including amendments),
or corresponding parts thereof, have been performed for a total awarded
amount of EUR 62.8 million relating to:
- the development or purchase of IT tools, systems, software,
hardware, equipment or services (including consulting services)
for public health surveillance
- the purchase of server infrastructure, software or equipment for
the State Public Health Centre,
- the purchase of:
- equipment of the Melilla University Hospital,
- the construction of Phase I of the National Dosimetry
Centre,
- equipment, renovation of laboratories, and staff training
at the National Institute for Occupational Safety and
Health/CNMP,
- equipment for the National Centre of Food,
- equipment, development of systems, and software for
the Agency for Medicines and Health Products, and
- equipment, design and development of systems and
software for the National Transplant Organisation.
In addition,the assessment of the performance of the National Health
System during the pandemic shall be published.
197
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
282 C18.I4 T Healthcare professionals trained
within the framework of continuing
education plans
- Number 0 90 000 Q2 2023 At least 90 000 healthcare professionals have completed a total of 360 000
continuing education credits (CECs), equivalent to a total of 3.6 million
hours of training within the framework of continuing education plans
designed in accordance with the priorities established in the definition of
C18.I4. The trainings shall cover: The use of health technologies and
information systems, public health surveillance and epidemiology, patient
and professional safety, rational use of diagnostic and therapeutic
resources, early detection of cancer, mental health, environmental health,
prevention of risk factors, early detection of gender-based violence, early
detection of child abuse, bioethics, clinical communication, evidence-based
medicine, working with others, methods of investigation, development of
the management competences of health institution managers, and training
of mentors in specialised health training. Trainings have been provided as
classroom-based training, online and blended learning formats and have
been completed by qualified healthcare professionals and professionals in
the healthcare field of professional training.
464 C18.I5 M Contracts or corresponding parts
thereof performed relating to IT
infrastructure, IT systems
development, use cases, licenses and
information campaigns regarding
medicines or pharmaceuticals,
dietary products and orthoprostetic
services
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts (or,
where relevant
parts thereof)
have been
performed
Q2 2026 Confirmation by the administration that contracts (including amendments)
relating to the purchase of creative, media space, and the final evaluation
for an information campaign for the use of generic and biosimilar
medicines have been performed.
Confirmation by the administration that contracts (including amendments),
or corresponding parts thereof, have been performed for a total awarded
amount of EUR 10.4 million relating to the purchase of:
- servers, virtualization software and data analytics systems for the
improvement of the assessment of medicines, health technologies
and benefits system (REVALMED, VALTERMED, RedETS), or
the rationalisation of the use of medicines,
- an information system for provision of dietary products
(SIPRODI),
- the RedETS campaign,
- the development of an information system for orthoprosthetic
services prescription (OFEPO, RELPO),
- the reengineering of the pharmaceutical expenditure control
(RECETAWEB) and medicine supply control (SEGUIMED)
information systems,
- development of use cases for the analysis of clinical trials with
innovative treatments and their effects,
- development of analytics uses cases for the improvement of the
assessment of medicines, health technologies and benefits system
198
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
- natural language process licenses.
465 C18.I4 T Contracts or corresponding parts
thereof performed related to the
UNICAS network project and to
improve healthcare for patients with
rare diseases or ALS
Million
EUR
0 50 Q2 2026 Confirmation by the administration that contracts (including amendments),
or corresponding parts thereof, have been performed for a total awarded
amount of EUR 50 million relating to the purchase of:
- services (including software development services), licenses or
IT infrastructure related to the UNICAS network project,
- services, facilities, equipment or infrastructure to improve
healthcare for patients with rare diseases or ALS.
466 C18.I5 T Equipment or software for genetic
testing and information system for
genomic information
Million
EUR
0 50 Q2 2026 Confirmation by the administration that contracts (including amendments),
or corresponding parts thereof, have been performed for a total awarded
amount of EUR 50 million relating to:
- the purchase of equipment or software necessary for
implementing the expanded catalogue of genetic testing, and
- the purchase, development or further development of information
systems or platforms for genomic information at national and
regional level.
466a C18.I6 M National Health Data Space Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts (or,
where relevant
parts thereof)
have been
performed and
access to the
ENDS interface
Q2 2026 Confirmation by the administration that contracts (including amendments),
or corresponding parts thereof, relating to the purchase of servers,
management and quorum machines, connectivity and cybersecurity
elements, storage, backup licenses, licenses, impulse for the National
Health Data Space, and support services for European harmonisation and
excellence for a total amount of EUR 23 million, have been performed.
In addition, regional data uploads shall be performed, and two data projects
shall be available.
199
S. COMPONENT 19: DIGITAL SKILLS
The main objective of this component of the Spanish recovery and resilience plan is to increase the
level of digital skills (basic and advanced) through actions addressed to various groups of the
population. The acquisition of these skills is key for Spain to take advantage of the opportunities
offered by the increased digitalisation of economy and society.
Targeted actions for the digitisation of SMEs complement measures foreseen in component 13 of the
Plan (Support to SMEs). Actions to increase the number of highly qualified people on ICT
complement actions in Component 15 (Digital Connectivity). Finally, actions for the digitisation of
schools should reinforce measures in Component 21 (Education), and increase the impact of actions
foreseen in Component 23 (Labour market).
The component addresses Country Specific Recommendations on fostering innovation (Country
Specific Recommendation 3 2019), access to digital learning (Country Specific Recommendation 2
2020) and front-loading mature public investment projects, promoting private investment to foster
the economic recovery and focusing investments on the green and digital transition (Country Specific
Recommendation 3 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
S.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C19.R1) – National Digital Competences Plan
This measure consists in a strategic plan that has the objectives of: (i) providing digital skills training
for the general population; (ii) bridging the gender digital divide; (iii) digitalising the education
system and developing digital skills for learning; (iv) providing digital skills for better employability
of private workers and unemployed, (v) support the digital skills of public workers; (vi) developing
digital skills in SMEs; and (vii) increasing the number of ICT specialists. The investments in the
Component shall help addressing the objectives of the strategic plan.
The implementation of the measure shall be completed by 31 January 2021.
Investment 1 (C19.I1) - Transversal digital skills
The objective of this measure is to improve the level of digital skills of the population. The measure
consists of investments supporting capacity building activities and the publication of a national
network of centers for digital training in a digital platform.
Investment 2 (C19.I2) - Digital transformation of education
The objective of this measure is to enhance access to digital learning. The measure consists of
investments supporting the accreditation of digital skills for teaching staff, the delivery of digital
strategies for school centres and the acquisition of digital devices for digital learning.
Investment 3 (C19.I3) - Digital skills for employment
The objective of this measure is to strengthen the digital skills of the employed and of the unemployed
to improve their employability. The measure consists of capacity building activities.
Investment 4 (C19.I4) - Digital professionals
The objective of this measure is to attract and retain talent in the digital field. The measure consists
of the award of scholarhips or employment contracts to state-level entities.
200
S.2. Milestones, targets, indicators, and timetable for monitoring and implementation for
non-repayable financial support
See table below. The date of the baseline for all indicators is the start of the action unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
201
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
285 C19.R1 M Approval of the National Digital
Competences Plan by the Council
of Ministers
Reference of the
Council of
Ministers
Q1 2021 Approval of the National Digital Competences Plan by the Council of
Ministers. The Plan has the objectives of: (1) providing digital skills
training for the general population; (2) bridging the gender digital
divide; (3) digitalising the education system and developing digital
skills for learning; (4, 5) providing digital skills for better employability
of private and public workers; (6) developing digital skills in SMEs;
and (7) increasing the number of ICT specialists, being not binding on
regions and local entities.
Approval by the Council of Ministers may take place as a formal
agreement or as a report to the Council of Ministers. When by formal
agreement, Spain shall provide such agreement. When the Council of
Ministers has been informed through a report, Spain shall provide with
documents regarding (i) the date of the meeting, (ii) point on the
agenda and (iii) a certification proving that the item was reported to the
Council of Ministers.
287 C19.I1 M National network for digital
skills
Publication of the
network in the
digital platform
Portal TodoFP
Q4 2025 A list of 1 252 digital training centres forming a national network of
centres for digital training, is accessible in the digital platform Portal
TodoFP (https://todofp.es/).
288 C19.I1 M Citizens on digital skills Training
participation
certificates and
confirmation by
the administration
for contracts
performed
Q2 2026 Training participation certificates on digital skills issued regarding
1 565 412 people. Each training participant shall have a minimum of
7.5 cumulative training hours or the equivalent in ECTS. A person who
participates in several trainings shall be counted separately for each
training they participated in.
Confirmation by the administration that contracts, or parts thereof
related to the implementation of the Cervantes Digital Transformation
Plan have been performed, for a total cumulative amount of EUR
37 600 000. (including any amendments).
289 C19.I2 M Programme to equip public and
publicly subsidised schools with
digital tools
Publication in the
Official Journal
Q4 2021 Approval of the programme to equip a minimum of 240 000
classrooms, train 700 000 teachers and prepare or revise the digital
strategy for at least 22 000 public and publicly subsidised school
centres, and provide 300 000 connected digital devices (laptops,
tablets) in public and publicly subsidised schools, in cooperation with
the Autonomous Communities. The programme shall be binding on
Autonomous Communities.
The approval signed by the competent authority and publication in the
relevant official website are considered evidence as a qualitative
202
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
indicator of the entry into force. Training will be available for 100% of
the teachers (700 000), and at least 80% of them will be certified
(567 744).
290 C19.I2 M Actions for the digital
transformation of education
Individual
certificates and
digital strategies
for schools
Q2 2026 560 000 individual certificates issued regarding the accreditation of
digital skills for teaching.
22 000 digital strategies for school centers delivered.
291 C19.I2 M Digital equipment for schools Final reports by
Autonomous
Communities
Q2 2026 Final reports confirming the completion of the activities awarded shall
be submitted by Autonomous Communities relating to a cumulative
number of 300 000 digital devices acquired and 240 000 classrooms
digitally equipped.
292 C19.I3 T Digital training for employment - Number 0 206 114 Q2 2026 Training participation certificates on digital skills for employment
issued regarding 206 114 people. Each training participant shall have a
minimum of 150 cumulative training hours or the equivalent in ECTS.
A person who participates in several trainings shall be counted
separately for each training they participated in.
292a C19.I3 T Digital training for employment - Number 0 401 000 Q2 2026 Training participation certificates on digital skills for employment
issued regarding 401 000 people. Each training participant shall have a
minimum of 25 cumulative training hours or the equivalent in ECTS. A
person who participates in several trainings shall be counted separately
for each training they participated in.
293 C19.I4 M Scholarships or employment
contracts for digital talent
Publication of the
award(s) granting
scholarship(s)
Q4 2025 Publication of the resolution(s) awarding 300 scholarships or
employment contracts to state-level entities.
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T. COMPONENT 20: STRATEGIC PLAN TO BOOST VOCATIONAL TRAINING
The component of the Spanish recovery and resilience plan aims at transforming and modernising the
vocational education and training system (VET), adapting it to respond to the changes in the
productive sectors of the economy. To this end, the component seeks to contribute to improving
employability and job mobility of workers, and by extension increasing productivity and
competitiveness.
Existing skills mismatches shall be addressed to improve the balance between the level of education
and training of the population and the needs of the labour market, notably by supporting upskilling
of low skilled towards more intermediate skills and reskilling. Particular attention shall be given to
technical and digital skills, addressing the gender skills gap and increasing the attractiveness of higher
VET programmes to improve enrolment. The component shall also provide for recognition of existing
skills, with the view to opening up access to new training opportunities and new qualifications in a
more integrated VET system that accompanies people both in compulsory education – contributing
to reducing early school leaving – and throughout working life.
The component contributes to addressing the Country Specific Recommendations related to reduce
early school leaving (Country Specific Recommendation 2 2019); increase the cooperation between
education and business with a view to improving the provision of labour market relevant skills and
qualification, in particular for information and communication technologies (Country Specific
Recommendation 2 2019); support employment through measures to preserve jobs, effective
incentives for recruitment and skills development (Country Specific Recommendation 2 2020);
improve access to digital learning (Country Specific Recommendation 2 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
T.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C20.R1) – Plan for the Modernisation of Vocational Training
This reform shall consist of the adoption and implementation of Plan for the Modernisation of
Vocational Training. The plan was presented on 22 July 2020. Its aim is to ensure that the vocational
training (VET) system responds to a job market that is requiring intermediate qualification, thereby
meeting the needs of the productive sector (notably technicians/senior technicians) and ensuring that
vocational training and qualifications improve the prospects of employability. It shall identify
vocational training as a key element of to boost economic and social driver in the aftermath of the
pandemic.
The plan shall focus on establishing one single integrated VET system that provides training and
professional qualifications to the entire population, including VET students in the education system
and VET for employment. It shall situate VET as a standard recurrent element of professional
development for all workers throughout their working life.
The main instrument of the plan shall be the National Catalogue of Professional Qualifications, which
shall be reviewed and updated, including by integrating the application of digital and green transition.
It shall include the design of new vocational training qualification in all sectors, but with a focus on
the twelve strategic sectors in which vocational training shall be stepped up, taking into account
regional needs.
The plan shall be implemented through the adoption of several Royal Decree Laws, corresponding to
establishing new degree curricula. In total, some 42 new degrees are foreseen to be gradually
established over the period 2021-2023 covering middle, higher and specialist degrees. The reform
204
shall also entail a recurrent review of vocational training degrees, the design of new vocational
training degrees responding to the needs of productive sectors, focusing in particular on the sectors
prioritised in the Strategic Plan for Vocational training.
Other priority lines of the plan shall include incorporating innovation, applied research,
entrepreneurship, digitization and sustainability as core elements of vocational training; and situating
companies as an integral part of vocational training and promoting public-private collaboration in the
system, especially promoting the dual nature of vocational training. To this end, the reform shall build
on joint work between ministries, businesses and social partners to identify the skills needed of the
economy.
The implementation of the measure shall be completed by 31 December 2020.
Reform 2 (C20.R2) - Law regulating the integrated VET system linked to the National Qualifications
System
In line with the aims of the Vocational Training Modernisation Plan and with the framework of the
National Qualifications System Spain shall present and adopt a Law regulating the integrated
vocational training (VET) system. The new law shall incorporate the two current separate vocational
training systems, the one in the education system and the one aimed at training for employment, into
one single system. It shall set out an integrated system of lifelong learning for the population at any
age and in any personal or work situation, offering complementary and cumulative courses that leads
to new qualifications. It shall also be accompanied by an orientation process throughout life.
In the first phase of preparation, a draft law shall have been prepared by the Ministry of Education
and Vocational Training, with the consensus of Social Partners and Regional Governments. The
Council of Ministers is expected to approve the draft law before 31 December 2021 and adoption in
Parliament shall take place by 30 June 2022.
The law finally approved, and unifying the two previously existing Vocational Training systems, shall
aim at modernising the system, in particular by:
a) focusing on upskilling of low skilled and improve their employability;
b) addressing skills mismatches;
c) updating the National Catalogue of Professional Qualifications, adapting it to the future needs
of the economy, including supporting green and digital transition; and
d) improving the attractiveness of higher VET programmes with a view to improve enrolment.
The implementation of the measure shall be completed by 30 June 2022.
Investment 1 (C20.I1) – Skills development
The objective of this measure is to maintain and improve the professional skills of the population.
This measure consists in the evaluation of units of professional competence (professional
qualifications describing individual skills and knowledge) and participation of individuals in training
activities.
Investment 2 (C20.I2): Digital transformation of vocational training
The objective of this measure is to transform and modernise vocational training. This measure
consists in the integration of centres into the National Network of Centres of Excellence for
Vocational Training, the conversion of classrooms into applied technology spaces as well as the
participation in digital and green training of VET teachers.
Investment 3 (C20.I3): Offer expansion and internationalisation of vocational training
The objective of this measure is to increase the supply of vocational training. This measure consists
in offering vocational training in bilingual formats, as well as creating additional VET groups.
205
T.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
206
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
295 C20.R1 M Plan of the Modernisation of
Vocational Training and related
Royal Decree Laws
Publication on
MEFP webpage
and presentation
by the Prime
Minister
Q4 2020 Presentation by the Prime Minister of the Plan of the
Modernisation of Vocational Training and publication in the
Official Journal of 8 Royal Decree Laws to implement the Plan,
corresponding to 5 specialist, 2 middle degree and 1 higher
degree curricula
296 C20.R2 M Entry into force of the Law on the
single integrated Vocational
Training System, with the
objectives of modernising the
system
Publication in
Official Journal
Q2 2022 Entry into force of the law on the single integrated Vocational
Training System, with the objectives of modernising the system.
The law shall unify the two previously existing Vocational
Training systems and modernise them by: i) focusing on
upskilling of low skilled and improve their employability; ii)
addressing skills mismatches; iii) updating the National
Catalogue of Professional Qualifications, adapting it to the future
needs of the economy, including supporting green and digital
transition; iv) improving the attractiveness of higher VET
programmes with a view to improve enrolment.
297 C20.I1 T Evaluation of units of competence - Number 0 1 050 000 Q2 2026 Issuance of evaluation reports confirming the evaluation of
1 050 000 units of professional competence.
298 C20.I1 T Training activities - Number 0 625 000 Q4 2025 625 000 training participation certificates issued. A person who
participates in several trainings is counted separately for each
training participated in.
299 C20.I2 T Centres for excellence and
innovation in vocational training
- Number 0 50 Q2 2023 At least 50 centres integrated into the newly created National
Network of Centres of Excellence for Vocational Training
467 C20.I2 T Conversion of classrooms into
applied technology spaces
Number 0 1 253 Q2 2026 At least 1 253 classrooms converted into technological
classrooms that shall recreate working environments using
technological resources to allow students to approach
technologies that they shall later find in the companies.
467b C20.I2 T Completion of green trainings for
VET teachers
- Number 0 25 281
Q2 2023 Issuance of 25 281 training certificates concerning the completion
of 30 hours of digital and green training. The same teacher may
complete more than one training.
300 C20.I3 T At least 1 667 new VET groups
compared to the academic year
2019/2020.
- Number 39 063 40 730 Q4 2022 Accumulated creation of at least 1 667 new VET groups
compared to the 2019/2020 academic year. The territorial
distribution of funding to increase the VET offer shall be based
on a needs assessment and follow on discussion with relevant
stakeholders to ensure that the offer effectively responds to
sectoral needs as outlined in the Vocational Training
Modernisation Plan and regional gaps . Date of the baseline:
2019/2020 academic year.
207
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
301 C20.I3 T Bilingual vocational training - Number 0 3 700 Q4 2025 3 700 vocational training programme years offered in bilingual
modality, corresponding to the first or second year of a vocational
training programme at a given education centre, and consisting of
newly created or existing programme years that were not offered
in bilingual modality in the previous academic year. A
programme year is considered bilingual where at least one
module is offered in a foreign language. Each programme year is
counted only for the first academic year in which it is offered in a
bilingual modality.
302 C20.I3 T Additional VET groups compared
to the 2019/2020 academic year
- Number 39 063 47 315 Q2 2026 8 252 additional VET groups compared to the 2019/2020
academic year. Date of the baseline: 2019/2020 academic year.
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U. COMPONENT 21: MODERNISATION AND DIGITALISATION OF EDUCATION,
INCLUDING EARLY EDUCATION 0-3
This component of the Spanish recovery and resilience plan focuses on modernising the education
system and improving education infrastructure. It aims at a more flexible and inclusive system better
tailored to the needs of each pupil and introducing new teaching and learning techniques, including
digital. The main objectives at each educational stage are:
a) Early childhood education and care (ECEC). The component aims at increasing enrolment in
ECEC progressively by prioritizing the provision of new public places for children in areas
of higher risk of poverty or social exclusion and rural areas. The focus shall be on children 0-
3 years and attention shall be given both to access and affordability, to favour in particular the
integration of women in the labour market and laying the ground for improving educational
outcomes and preventing early school leaving at later stages.
b) Primary and secondary education. The component aims at improving educational outcomes
by reducing early school leaving and high repetition rates, through additional support to
underperforming students, and developing a new curriculum for key competences (including
digital) in compulsory primary and secondary education and baccalaureate.
c) University system. The component aims at modernising the university system, by adapting
the organisation of university courses to today’s societal needs, improving labour market
relevance of higher education and supporting technological transformation. It also aims at
increasing access to and improving affordability of higher education.
The component contributes to addressing the Country Specific Recommendations related to reduce
early school leaving and improve educational outcomes, taking into account regional disparities
(Country Specific Recommendations 2 2019) and improving the access to digital learning (Country
Specific Recommendation 2 2020). It also contributes to addressing earlier country specific
recommendations related to better support to students and teachers’ training, as well as improve
support to families (Country Specific Recommendations 2 2019), including access to quality
childcare.
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
U.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C21.R1) - New organic law on education
This reform incudes the adoption of a new law on education covering early childhood education,
compulsory primary and secondary education and baccalaureate. It shall establish the basis for
increasing educational and training opportunities for the entire population, including by improving
the educational outcomes and early detection of difficulties and reinforcing the autonomy of schools.
It shall focus on reducing segregation by students’ background and improving the inclusive capacity
of the system. Moreover, the aim is to strengthen digital competences at all educational levels, thus
responding to the increasingly digitalised economy. A new Law (LOMLOE) was adopted on 29
December 2020.
The regulatory development of the Education Law is to be deployed by means of:
a) the regulation of a new competence-based curriculum;
b) evaluation, in particular the general evaluation of the education system as well as the
diagnostic evaluations;
c) the development of the teaching profession; and
209
d) the regulation of the recognition and validation of foreign non-university certificates and
studies.
To this end, it lays the ground for Reform 2 and various investments included in the component.
Finally, the reform is expected to foster mainstreaming of special education need students into regular
schools, and shall be accompanied by a 10-year rolling plan agreed with regional authorities providing
additional resources to support schools hosting students with special needs.
The implementation of the measure shall be completed by 31 March 2021.
Reform 2 (C21.R2) - New curriculum model to improve the quality of education
The objective of this reform is to improve the quality of education. This measure consists in the
participation of experts in the elaboration of the curriculum or of the evaluation frameworks, the
publication of teaching material, as well as the training of teachers for the application of the new
curriculum or the new Organic Law on education.
Reform 3 (C21.R3) - Comprehensive reform of the university system
The reform focuses on a comprehensive reform of the university system based on four key objectives:
a) Promoting access to higher education. Scholarships shall be increased taking into account
socioeconomic conditions and equal opportunities shall be ensured by improving scholarships
for students with disabilities. The scholarship system was reformed in 2020, but shall be
further developed in 2021 and 2022. Public university fees shall also be reduced, including
by establishing thresholds and reducing large regional disparities.
b) Adopting the organisation of university courses. A decree law shall be adopted to reform the
organisation of university courses and ensuring their quality and labour market relevance. To
that aim, university cooperation with business in tertiary education shall be fostered through
regulating dual bachelor and master degrees, including training programmes in companies
supervised by universities. In line with the aims of the European education area, the automatic
recognition of diplomas shall be ensured. The verification, follow up and accreditation
processes for non or semi face-to-face teaching shall also be strengthened, combining quality
assurance of the university education offer and the reduction of bureaucracy in the procedures
involved. Innovative teaching shall be also be promoted.
c) Providing for good governance of university institutions and promoting research, transfer and
mobility of teaching and research staff. The reform shall improve effectiveness, efficiency and
university autonomy in the day-to-day management of universities, increase participation of
stakeholder in the governance and foster transparency and accountability. It also aims at
equipping universities with highly skilled teachers, a more predictable teaching career, and a
stronger link between teaching and research. This shall partly be achieved by the entry into
force of an organic law.
d) Ensuring the quality of university institutions. A decree law shall be adopted setting out
academic quality criteria for the creation, recognition, authorisation and accreditation of
universities and attached centres, including distance and semi face -to-face universities. The
aim is that universities must have a minimum formative academic offer, while ensuring the
possibility for specialisation of universities; a minimum number of undergraduate students;
dedicate at least 5 % of their budget to research programmes; and have internal quality
assurance systems.
To this end, the reform shall take into account recommendations made by the Conference of Spanish
University rectors (CRUE). It shall contribute to enhancing the labour market relevance of higher
education, including by promoting cooperation with businesses and introducing performance-based
funding models in public universities.
The implementation of the measure shall be completed by 30 June 2023.
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Investment 1 (C21.I1) - Promoting early childhood education and care (ECEC)
The objective of this investment is to support the capacity of the first cycle of early childhood
education and care (ECEC) schooling. This measure consists in the creation of new ECEC places.
Investment 2 (C21.I2): Program for orientation, progress and educational enrichment (“PROA+”)
The objective of this investment is to provide support to schools to reduce early school leaving rates.
This measure consists in the participation of schools in the existing Program for orientation, progress
and educational enrichment (“PROA+”).
Investment 3 (C21.I3) - Support to vulnerable students
The objective of this investment is to reduce absenteeism and early school leaving. This measure
consists in the signature of participation agreements by educational centres for provision of services
by Accompanying and Guidance Units to vulnerable students, and the evaluation of these services.
Investment 4 (C21.I4) - Training of teaching and research staff
This measure includes investments in grants to public universities, with the objective of promoting
the requalification of the Spanish university system and promote the professional development of its
teaching staff, as well as providing opportunities to recent PhD graduates to get incorporated into the
higher education system in the future. The grants shall finance post-doctoral research stays hosted by
foreign universities and research centres, as well as in Spanish universities and other public agents of
the Spanish System of Science, Technology and Innovation. To this end, the grants are expected to
contribute to attract international talent, and address the low rate of internationalisation in Spanish
universities.
The grants shall be provided under three different programmes, applying specific criteria depending
on the target group, focusing on i) the training of recent PhD graduates; ii) grants to university
lecturers – permanent professors and seniors lectures on tenure track; and iii) grants aimed at
attracting international talent, financing post-doctoral training hosted by Spanish universities and
other public agents of the Spanish System of Science, Technology and Innovation. The programmes
shall last between one to three years depending on the programme and target group.
The grants shall benefit at least 2 600 candidates. Each university shall receive directly a budget
allocation from the Ministry of Universities based on objective criteria, including the number of
teaching and research staff, and PHD thesis record. Based on applications, the candidates are to be
evaluated by an expert panel with recognised prestige appointed by each university that includes a
minimum of three members and a majority of external experts.
The implementation of the measure shall be completed by 30 June 2023.
Investment 5 (C21.I5) – University digital capacities and education
The objective of this measure is to improve the technological and digital capacities of universities
and digital skills. This measure consists in activities related to digital equipment, digital education,
training programmes, digital service platforms, digital infrastructure, and ICT services.
Investment 6 (C21.I6) – Development of university micro-credentials
The objective of this investment is to develop the capacities of the university system as lifelong
learning institutions and contribute to the up-skilling and re-skilling of adults. This measure consists
in the provision of university micro-credentials.
U.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
211
Number Measure Milestone / Target
Name Qualitative indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
303 C21.R1 M Entry in to force of the
Organic Law on education
Provision in the law
indicating the entry into
force of the Organic Law
Q1 2021 The objective of the Organic Law on education (LOMLOE) is to
establish a renewed legal system that, under the principles of
quality, equity and inclusion, increases the educational and training
opportunities of students and contributes to the improvement of
educational outcomes.
304 C21.R2 M Entry into force of the
Royal Decree on
minimum teaching
requirements for
education
Provision in the Royal
Decree indicating the entry
into force of the Royal
Decree
Q1 2022 The Royal Decree on minimum teaching requirements for
education in primary education, mandatory secondary education
and baccalaureate shall include the introduction of methodological
guidelines for teaching and learning based on a competence-based
curriculum, incorporating “soft skills”; an evaluation framework for
the acquisition of competences; the design of a model that is more
flexible and open, which promotes profound learning; and the
preparation of teaching material, support, guidance and training for
teachers to ensure that they may effectively implement the new
curriculum.
305 C21.R2 M Publication of teaching
material, issuance of
training certificates and
participation of experts in
the elaboration of the
curriculum or of the
evaluation frameworks.
Publication of teaching
materials and issued training
certificates
Q4 2025 The following actions shall be completed:
1) Publication of teaching material on the website of the
National Institute of Educational Technologies and Teacher
Training,
2) 4 000 certificates of trainings on the application of the new
curriculum or the new Organic Law on education shall be
issued by the Ministry of Education, Vocational Training
and Sports,
3) 100 experts shall participate in the elaboration of the
curriculum or of the evaluation frameworks.
306 C21.R3 M Entry into force of the
Royal Decrees for the
organisation of
universities
Provision in the Royal
Decrees indicating the entry
into force of the Royal
Decrees
Q3 2021 The two Royal Decrees for the organisation of universities are: - Royal Decree establishing the organisation of university courses
and the procedure for ensuring their quality - Royal Decree on the scheme for the creation, recognition,
authorisation and accreditation of universities and attached centres.
307 C21.R3 M Entry into force of the
Organic Law on the
university system and
other legislation and
documents
Provision in the law
indicating the entry into
force of the Organic Law
Q2 2023 The new organic Law and other legislation and documents aiming
at promoting access to higher education, providing for good
governance of university institutions and promoting research,
transfer and mobility of teaching and research staff. The reform
shall contribute to enhancing the labour market relevance of higher
education, including the promotion of cooperation with private and
third sector institutions and introducing performance-based funding
of public universities.
212
Number Measure Milestone / Target
Name Qualitative indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
309 C21.I1 T New places for the First
Cycle of Early Childhood
Education
- Number 0 45 611 Q2 2026 Publication in the official journal of legal acts documenting the
creation of 45 611 new publicly owned early childhood education
and care (ECEC) schooling places.
310 C21.I2 T Signature of agreements
under the PROA+
programme
- Number 0 2 700 Q4 2025 2 700 educational centres shall sign agreements between 2021 and
2023 reflecting their commitments to participate in the PROA+
programme
311 C21.I3 T Participation agreements
signed by educational
centres for the support
provided by
Accompanying and
Guidance Units
- Number 0 6 200 Q2 2026 6 200 educational centres shall sign participation agreements for the
support to vulnerable students provided by Accompanying and
Guidance Units . Each autonomous community shall provide an
evaluation report regarding the provision of services.
312 C21.I4 T Grants awarded for post-
doctoral researchers and
university lecturers
- Number 0 2 600 Q2 2023 Grants awarded for post-doctoralresearchers and university
lecturers, to at least 2 600 candidates. The objectives of these grants
include the promotion of professional development of its teaching
staff who may be integrated into the system in the future. The
grants shall finance research stays hosted by foreign universities
and research centres, as well as in Spanish universities and other
public agents of the Spanish System of Science, Technology and
Innovation. To this end, the grants shall contribute to attract
international talent. The grants shall be provided under three
different programmes, applying specific criteria depending on the
aim and target group and they shall last between one to three years
depending on the programme and target group.
313 C21.I5 T University digital
capacities and education
EUR 0 146 880 000 Q4 2025 In the areas of digital equipment, digital education, training content
and programmes, digital service platforms, digital infrastructure or
ICT services, for a total cumulative amount of EUR 146 880 000:
▪ Confirmation by the administration or by a public entity
that contracts (including amendments), or the
corresponding parts thereof, have been performed. The
contribution towards the total cumulative amount shall be
the amount performed as defined in certificates of
acceptance, statements of conformity, payment
certificates, invoices duly signed off by the administration
as conforming, or equivalent documents.
▪ Verification by the administration or by a public entity of
the documentary justification for grant payments. The
contribution towards the total cumulative amount shall be
the amount to be subsidised in that verification.
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Number Measure Milestone / Target
Name Qualitative indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
468 C21.I6 M Publication of the Action
Plan for the development
of university micro-
credentials
Publication on the website
of the Ministry of
Universities
Q2 2023 Publication of an action plan for the creation of a framework for the
development of micro-credentials elaborated by the Ministry of
Universities following debates on micro-credentials in events with
stakeholders on the ministry’s website. The plan shall cover actions
(i) to transform universities into lifelong learning institutions; (ii) to
encourage demand by adults and their employers; (iii) to promote
the quality and relevance of micro-credentials; (iv) to support
equity of access; and (v) to create personalised and flexible training
pathways.
469 C21.I6 T Certificates for micro-
credentials issued
Number 0 13 663 Q2 2026 13 663 certificates for micro-credentials shall be issued. A person
who participates in several training actions is counted separately for
each training participated in.
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V. COMPONENT 22: ACTION PLAN FOR THE CARE ECONOMY, STRENGTHENING
EQUALITY AND INCLUSION POLICIES
The main objective of this component of the Spanish recovery and resilience plan is the modernisation
and strengthening of social services and social inclusion policies. It puts a particular focus on the
long-term care (LTC) model, with the aim of responding to increasing demand for different LTC
services due to an ageing population, promoting innovation and a people-centred care model centred
on a deinstitutionalisation strategy.
In the area of other social services and social inclusion, the objectives include the modernisation and
strengthening of social services, by promoting innovation and new technologies to ensure provision
throughout the territory, better identify needs and improving their quality. In the area of support to
families actions aim at improving the legal protection and material support (in cash and in kind) for
families, with a view to reduce child poverty. Another aim of the component is to modernise other
non-contributory social benefits to improve their protection and activation roles. Specific targeted
actions aim to support victims of gender violence, promote accessibility to public services, and
improve the capacity of the reception system for applicants of international protection.
The component contributes to addressing the Country Specific Recommendations related to ensuring
that employment and social services have the capacity to provide effective support (Country Specific
Recommendation 2 2019); improving support to families (Country Specific Recommendation 2
2019); reduce the fragmentation of national unemployment assistance system and address gaps in the
coverage of regional minimum income schemes (Country Specific Recommendation 2 2019); and
improving the coverage and adequacy of minimum income and family support schemes (Country
Specific Recommendation 2 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
V.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C22.R1) - Strengthening long-term care and promoting a change in the model of support
and long-term care
The reform aims at a people-centred and rights based support model. The System for Autonomy and
Dependency Care (SAAD) is expected to be improved by introducing reforms that shall simplify
administrative procedures, speed up the processing of applications and reduce waiting lists for
dependants that are not receiving the services to which they are entitled as well as reducing differences
across the territory. It also focuses on strengthening the quality of professional services, improving
working conditions and increasing the coverage of the different types of financial benefits. For the
medium term, the reform centres on implementing a national deinstitutionalisation strategy, a model
geared towards community care that meets the need and preferences of people in need of support,
while ensuring cost efficiency and supporting the families caring for them.
The basis of the reform of long-term care shall be based on an evaluation of the SAAD in the course
of 2021 to gain an in-depth understanding of the progress of the long- term care reform process
initiated in 2020 and its impacts. The conclusions of this evaluation shall be presented to the territorial
council in the first half of 2022.
The implementation of the measure shall be completed by 30 June 2022.
Reform 2 (C22.R2) - Modernising public social services and giving them a new regulatory framework
215
The objective of this reform is to establish a common minimum set of social services and their basic
conditions across regions.
This measure consists in the publication in the Official Journal of i) the legal act on the approval of
the Territorial Council Agreement establishing a common minimum set of social services, and their
basic conditions, implementation deadlines, and monitoring and control mechanisms for its
application by the regions; and ii) the legal act regulating the social services information system for
the monitoring and control of its application by the regions.
Reform 3a (C22.R3a) - Adopt legislation on extending the duration of paid birth and care leave
The objective of this measure is to support work-life balance and child well-being.
This measure consists in the entry into force of legislation amending the Workers’ Statute, and related
legislation, to extend the duration of paid birth and care leave.
Reform 4 (C22.R4) - Reforming the reception system for migrants and applicants of international
protection
The current reception system for migrants and applicants of international protection in Spain shall be
strengthened to improve its capacity, adjusting it to existing and estimated future needs and
contributing to making it more efficient. The focus is notably on reducing long waiting times and low
recognition rates for applicants of international protection. With a more robust and better functioning
system, the management of future migration crises is expected to be smoother.
Reception policies shall be tailored to the needs of vulnerable people and asylum seekers and EU
integration objectives, making the whole system more resilient It shall also set out the level of benefits
for basic services for applicants lacking financial resources and for applicants with a more vulnerable
profile in need of enhanced protection, aiming to minimise the provision of reception conditions in
the form of financial benefits. Moreover, the system covering accompanying services and pathways
shall be adapted. It shall address the organisation of the reception system from a territorial point of
view aimed at speeding up the takeover of powers by autonomous communities as established by
case law, through a couple of pilot projects. Finally, the territorial distribution parameters for
applicants in cooperation shall be agreed with the autonomous communities.
To ensure implementation, a system of indicators including elements such as nationality, gender,
ethnicity, vulnerability, conditions in country of origin, etc. shall be utilised in a weighted formula
that shall enable an objective calculation of the probability of being granted protection. Whilst the
applications are being processed, the result of the formula shall allow authorities responsible of
reception to direct applicants towards the basic or enhanced reception track. This shall also apply to
the corresponding benefits. This shall allow for the application of basic reception conditions for all
asylum seekers and enhanced reception conditions for those with a high recognition probability.
The implementation of the measure shall be completed by 31 March 2022.
Reform 5 (C22.R5) - Improvement of the system of non-contributory financial benefits of the General
State Administration
The objective of this measure is to support people at risk of poverty and social exclusion.
This measure consists in the approval of the Minimum Vital Income (IMV) scheme, the adoption of
a plan to reorganise and simplify the system of non-contributory financial benefits and the entry into
force of the legal act amending Royal Decree 789/2022 regulating the Minimum Vital Income, in
order to amend the rules on the compatibility of the IMV with income from employment or self-
employment.
Reform 6 (C22.R6) - Measures to support gender equality in public office and policy making and
enhance labour protections
216
The objective of this reform is to strengthen protections for victims of sexual violence, to advance
gender-balanced representation across political and constitutional institutions, and to enhance
institutional capacity to address and reduce gender disparities in public policy.
This measure consists in the entry into force of legislation extending employment rights protections
to victims of sexual violence and establishing rules on gender parity in electoral lists and gender-
balanced representation in constitutional bodies and bodies of constitutional significance, as well as
in governmental appointments. It also consists in the adoption of a ministerial order establishing a
gender gap advisory council to advise the Ministry of Inclusion, Social Security and Migration on the
design, monitoring, and evaluation of policies aimed at reducing the gender gap.
Investment 1 (C22.I1): Long-term care and support plan: deinstitutionalisation, equipment and
technology
The objective of this investment is to support long-term care and support services.
This measure consists in the execution of six pilot projects aimed at boosting deinstitutionalisation,
constructing or refurbishing residential, non-residential and day-care centres and setting-up telecare
services.
Investment 2 (C22.I2): Plan for the Modernisation of Social Services - Technological transformation,
innovation, training and strengthening childcare
The objective of this investment is to support the technological transformation and innovation of
social services, and the modernisation of the infrastructure and services associated with residential
protection of child and adolescent care and foster families.
This measure consists in setting up technological tools for social services information and
management systems, and investing in the technological transformation and innovation of social
services, and modernisation of the infrastructure and services associated with child and adolescent
care, as well as the execution of pilot projects to foster innovation in social services.
Investment 3 (C22.I3): Spain Accessible Country Plan
The objective of this measure is to invest in the area of accessibility for persons with disabilities.
This measure consists in investments in the areas of cognitive accessibility in communication with
public authorities (including web sites), physical access to public buildings and public spaces
including health and education facilities, public transport, private housing, adaptation works and
purchasing equipments by municipalities, trainings, communication and awareness campaigns, and
RDI projects in the area of cognitive accessibility.
Investment 4 (C22.I4): Plan Spain protects you from violence against women
The objective of this investment is to provide support for victims of violence against women through
accessible services and care facilities.
This measure consists in setting up a social and employment guidance service for victims of
trafficking and sexual exploitation, 52 centres for victims of sexual violence (“centros de crisis”,
“centros de atención integral, and similar”), of which 6 are mobile units, and in purchasing alert and
distancing monitoring devices, a mobile application for victims, and a big data and artificial
intelligence platform for victim support services.
Investment 5 (C22.I5): Construction, acquisition, or refurbishment of reception centres for migrants
and applicants of international protection
The objective of this investment is to increase Spain’s reception capacity for migrants and applicants
of international protection.
This measure consists in constructing, acquiring, or refurbishing reception centres for migrants and
applicants of international protection.
217
V.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
218
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
314 C22.R1 M Approval by the Territorial Council
of the evaluation the System for
Autonomy and Dependency Care
(SAAD).
Publication of the
evaluation
Q2 2022 The evaluation shall take place in the course of 2021 to gain an in-
depth understanding of the progress of the long-term care reform
process initiated in 2020 and its impacts. The conclusions of this
evaluation shall be presented to the territorial council in the first
half of 2022.
315 C22.R2 M Publication in the Official Journal
of the Agreement of the Territorial
Council of Social Services and the
approval of the relevant legal acts.
Publication in the
Official Journal of
the Agreements of
the Territorial
Council and
provision in the
legal acts
indicating their
entry into force
Q2 2026 Publication in the Official Journal of:
i) The legal act approving the Territorial Council Agreement,
which establishes common minimum set of social services,
their basic conditions, implementation deadlines, and
monitoring and control mechanisms to be applied by the
regions.
ii) The legal act regulating the social services information
system for the monitoring and control of its application by
the regions.
316a C22.R3a M Entry into force of the Royal
Decree-Law to extend the duration
of paid birth and care leave.
Provision in the
Royal Decree-Law
indicating the
entry into force.
Q4 2025 Entry into force of the legislation to extend the duration of paid
birth and care leave.
317 C22.R4 M Entry into force of the legislative
reform of the reception system for
migrants and applicants of
international protection in Spain
Provision in the
order indicating
the entry into
force of the order.
Q1 2022 A Central Ministerial Order shall reform the reception system for
migrants and applicants of international protection in Spain
adopted by the Ministry of Inclusion, Social Security and
Migration. The objectives of the reform are to develop new
reception procedures for all the centres in the reception network
and to recognise basic reception conditions for all asylum seekers
and enhanced reception conditions for those with a high
recognition probability.
318 C22.R5 M Entry into force of Royal Decree
Law 20/2020 of 29 May approving
the minimum vital income
Provision in the
law indicating the
entry into force of
the Law
Q2 2020 Entry into force of the Minimum Vital Income (Royal Decree Law
20/2020 of 29 May).
319 C22.R5 M Publication of the “Plan to
reorganise and simplify the system
of non-contributory financial
benefits of the General State
Administration”.
Publication in the
Official Journal of
the Plan.
Q3 2022 Adoption of a “Plan to reorganise and simplify the system of non-
contributory financial benefits of the General State
Administration” (publication in Official Journal). The Plan shall
aim to integrate the non-contributory benefits around an income
coverage instrument in order to improve the effectiveness and
efficiency of public resources and focus them on people at risk of
vulnerability or social exclusion. This plan shall focus on the
appropriate coverage of the various circumstances that leads
people to vulnerability as well as the adequacy of the income
support. To this end, it shall take in to account, on the one hand,
219
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
structural needs like households with children and people with
disabilities and, on the other hand, link income support to active
job seeking for inclusion and avoid “poverty traps”. The Plan shall
consider all existing non-contributory with a view of gradually
and over time integrating them in a single national system to
assure that the plan’s target is fully achieved.
For the purposes of the operational arrangement, publication in
the relevant official website is considered as a qualitative indicator
of the entry into force.
320a C22.R5 M Entry into force of the legal act on
the Minimum Vital Income (IMV).
Provision in the
legal act
indicating the
entry into force.
Q4 2025 Entry into force of the legal act amending Royal Decree 789/2022
regulating the Minimum Vital Income (IMV), amending the rules
on the compatibility of the IMV with income from employment or
self-employment.
412a C22.R6 M Entry into force of the law on equal
representation and balanced
presence of women and men, and
entry into effect of the ministerial
order establishing and regulating an
advisory council on the gender gap
Provision in the
legal act
indicating the
entry into force or
date of effect
Q2 2026 Entry into force of legislation extending employment rights
protections to victims of sexual violence and establishing rules on
gender parity in electoral lists and gender-balanced representation
in constitutional bodies and bodies of constitutional significance,
as well as in appointments to the Vice-Presidencies of the
Government and ministerial offices.
Entry into effect of a ministerial order establishing a gender gap
advisory council to advise the Ministry of Inclusion, Social
Security and Migration on the design, monitoring, and evaluation
of policies aimed at reducing the gender gap.
321 C22.I1 T Projects executed by the Ministry of
Social Rights and Agenda 2030
Number 0 6 Q2 2023 Completion of 6 pilot projects on deinstitutionalised care, of
which one focusing on support and care to people with intellectual
disabilities.
322 C22.I1 T Investments in telecare services EUR
(millions)
0 304 Q4 2025 In the area of telecare services, for a total cumulative amount of
EUR 304 000 000:
Confirmation by the administration or by a public entity that
contracts and agreements (convenios) (including amendments), or
the corresponding parts thereof, have been performed. The
contribution towards the total cumulative amount shall be the
amount performed as defined in certificates of acceptance,
statements of conformity, payment certificates, invoices duly
signed off as conforming by the administration, or equivalent
documents.
220
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
Verification by the administration or by a public entity of the
documentary justification for grant payments. The contribution
towards the total cumulative amount shall be the amount to be
subsidised in that verification.
323 C22.I1 T Residential, non-residential and day
care centres.
EUR
(millions)
0 1 355 Q2 2026 Final reports confirming the completion of the activities awarded
have been submitted by recipient entities or individuals for grants
relating to the construction or refurbishment of residential, non-
residential and day-care centres, or confirmation by the
administration that contracts, or parts thereof, relating to the
construction or refurbishment of residential, non-residential and
day-care centres have been performed, for a total cumulative
amount of EUR 1 355 000 000 in grants and contracts awarded
(including any amendments).
324 C22.I2 M Set-up of technological tools for
social services information and
management systems.
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been performed.
Q4 2025 Confirmation by the administration that contracts have been
performed, for the set-up of the following technological tools:
i. The State Information System of Social Services
(SIESS) and telematic tools of the State Information
System for the Management of Social Services
(SEGISS);
ii. A telematic tool for the analysis of projects carried out
by third sector entities;
iii. Telematic tools for credit-management and for
childhood and adolescence actions; and
iv. An online platform: care map web portal service.
325 C22.I2 T Investments by the regions for
technological transformation and
innovation of social services, and
modernisation of the infrastructure
and services associated with child
and adolescent care
EUR
(millions)
0 450 Q2 2026 Final reports confirming the completion of the activities awarded
have been submitted by recipient entities or individuals for grants
relating to i) the technological transformation, ii) the innovation of
social services, and iii) the modernisation of the infrastructure and
services associated with child and adolescent care, or confirmation
by the administration that contracts, or parts thereof, related to i)
the technological transformation, ii) the innovation of social
services, and iii) the modernisation of the infrastructure and
services associated with child and adolescent care have been
performed, for a cumulative amount of EUR 450 000 000 in
grants and contracts awarded (including any amendments).
471 C22.I2 T Pilot projects to foster innovation in
social services
Number 0 19 Q2 2026 19 final reports confirming the completion of activities awarded
shall be submitted by recipient entities or individuals for grants
relating to pilot projects to foster innovation in social services.
221
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
326 C22.I3 T Investments in accessibility EUR
(millions)
0 103,5 Q4 2025 Investments in accessibility in the areas of:
i. cognitive accessibility in communication with public
authorities (including web sites);
ii. physical access to public buildings and public spaces,
including health and education facilities;
iii. public transport;
iv. private housing;
v. adaptation works and purchase of equipment by
municipalities;
vi. trainings, communication and awareness campaigns;
vii. RDI projects in the area of cognitive accessibility.
for a total cumulative amount of EUR 103 500 000:
- Confirmation by the administration or by a public entity
that contracts and agreements (convenios) (including
amendments), or the corresponding parts thereof, have
been performed. The contribution towards the total
cumulative amount shall be the amount performed as
defined in certificates of acceptance, statements of
conformity, payment certificates, invoices duly signed
off as conforming by the administration, or equivalent
documents.
- Verification by the administration or by a public entity
of the documentary justification for grant payments. The
contribution towards the total cumulative amount shall
be the amount to be subsidised in that verification.
473 C22.I4 M Setting up various type of services
for victims of sexual violence.
Entry into force of
legislation.
Q1 2023 Entry into force of legislation creating the right for victims of
sexual violence to receive social and employment guidance
services, including legal advice, psychological and emotional
support, and assistance to labour market integration.
472 C22.I4 M Purchase of alert and distancing
monitoring devices, and online
services to support victims of
violence against women.
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been performed.
Q2 2026 Confirmation by the administration that contracts (including any
amendments), regarding the purchase of 30 000 alert and distancing
monitoring devices, an app for victims and a big data and Artificial
Intelligence platform for victim support services, have been
performed.
222
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
327 C22.I4 T Centres for victims of sexual
violence.
Number 0 52 Q4 2025 Confirmation by the administration that contracts (including any
amendments), have been performed, or proof of purchase, relating
to the set-up of 52 centres for victims of sexual violence (“centros
de crisis”, “centros de atención integral”, and similar), of which 6
are mobile units.
328 C22.I5 M Construction, acquisition or
refurbishment of reception centres
for migrants and applicants of
international protection.
Certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been performed
and proof of
purchase for
acquisitions.
Q2 2026 Confirmation by the administration that contracts (including
amendments), or corresponding parts thereof, have been
performed regarding the construction or refurbishment of
reception centres, or proof of purchase of a centre or the land for
its construction, for a cumulative total amount of EUR
126 000 000.
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V.3. Description of the reforms and investments for loan support
Investment 6 (C22.I6): Social Impact Fund (FIS)
This measure shall consist of a public investment in a Facility, the Social Impact Fund, in order to
incentivise private investment and improve access to finance in Spain’s social impact sector,
particularly projects that contribute to social and environmental solutions, taking into account the
impact measurement and management procedures established by industry best practices (GIIN and
others), and to develop capital markets in these areas. That Facility shall operate by providing loans,
equity, and quasi-equity investments directly, or through intermediaries, to the private sector, as well
as to public sector entities engaged in similar activities. On the basis of the RRF investment, the
Facility aims at initially providing at least EUR 400 000 000 of financing.
The Facility shall be managed by Compañía Española de Financiación del Desarrollo (COFIDES) as
the implementing partner. The Facility shall incorporate the following three product lines:
• Subscription of shares in social impact investment funds. This line shall purchase shares
of investment vehicles, managed by private financial managers, aiming at investing in
social and environmental projects at all stages of maturity. The purchase shall be limited
to 25% of the total shares of each fund, except in duly justified cases, in which that
percentage might increase, although it shall not exceed 49%. In addition, the Facility shall
not buy shares of more than two funds managed by the same financial manager, unless
one of the two is in a divestment period and has disinvested at least 50% of the assets
under management.
• Co-investment or co-financing, through equity or other debt instruments, in projects with
a measurable social or environmental impact or in companies which have committed to
carry out new projects with these characteristics. This line shall co-invest or co-finance
projects with other public or private funds, including possibly those on which the Facility
has purchased shares.
• Direct loans and participative loans in companies that shall carry out projects with a
measurable social or environmental impact.
This investment shall also cover a Technical Assistance Facility (TAF), aimed at improving the
capacities of the beneficiaries to manage and measure their impact of their investment projects. It
shall also support the sound financial management of Facility. The TAF will be managed by
COFIDES and will be endowed with an initial allocation of up to EUR 8 million.
In order to implement the investment into the Facility, Spain shall approve a regulation, and any
associated documents, for the creation and management of the Facility that shall include the following
content:
1) Description of the decision-making process of the Facility: The initial investment decision of the
Facility shall be taken by an investment committee or other relevant equivalent governing body
and approved by a majority of votes from members who are independent from the Spanish
Government. The final investment decision of the Facility shall be limited to the approval (without
modifications) or the exercise of a veto right on an investment decision proposed by the
investment committee or relevant equivalent governing body. For intermediated investments, the
final investment decision shall be taken by the intermediaries.
2) Key requirements of the associated investment policy, which shall include:
a) The description of the financial products and eligible final beneficiaries in line with the
description of the measure.
b) The requirement that all investments supported are economically viable.
c) A prohibition to refinance any outstanding loan.
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d) The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set out in
the DNSH Technical Guidance (2021/C58/01), in particular:
i) In the case of loans, project bonds or equivalent instruments: the investment policy shall
exclude the following list of activities and assets from eligibility: (i) activities and assets
related to fossil fuels, including downstream use132, (ii) activities and assets under the EU
Emission Trading System (ETS) achieving projected greenhouse gas emissions that are
not lower than the relevant benchmarks133, (iii) activities and assets related to waste
landfills, incinerators and mechanical biological treatment plants.
ii) In the case of equity, quasi-equity, corporate bonds or equivalent instruments: the
investment policy shall exclude companies with a substantial focus134 in the following
sectors: (i) fossil fuel-based energy production and related activities135; (ii) energy-
intensive and/or high CO2-emitting industries136; (iii) production, rental, or sale of
polluting vehicles137; (iv) waste collection, waste treatment and disposal138, (v) processing
of nuclear fuel, production of nuclear energy
iii) Furthermore, the investment policy shall require compliance with the relevant EU and
national environmental legislation of the final beneficiaries of the Facility.
e) The requirement that final beneficiaries of the Facility shall not receive support from other
Union instruments to cover the same cost.
3) The amount covered by the regulations and any associated documents establishing the Facility,
the fee structure for the Implementing Partner and the requirement to reinvest any reflows
according to the investment policy of the Facility unless they are used to service loan repayments
of the Recovery and Resilience Facility.
4) Monitoring, audit, and control requirements, including:
a) The description of the implementing partner’s monitoring system to report on the investment
mobilized.
132 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 133 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 134 It is considered that a Final Beneficiary has a “substantial focus” on a sector or business activity if such sector or
activity is identified as being an essential part of the business activity of the Final Beneficiary respectively in relation to
the gross revenue, profit, or client base of the Final Beneficiary. The gross revenue generated from the restricted sector or
activity shall, in any case, not exceed 50% of the gross revenue. 135 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 136 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 137 Polluting vehicles are defined as non-zero-emission vehicles. 138 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste,
and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing
exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
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b) The description of the implementing partner’s procedures that will ensure the prevention,
detection and correction of fraud, corruption, and conflicts of interests.
c) The obligation to verify the eligibility of every operation in accordance with the requirements
laid out in the regulations establishing the Facility before committing to finance an operation.
d) The obligation of carrying out risk-based ex-post audits in accordance with an audit plan of
COFIDES. These audits shall verify i) that the control systems are effective, including the
detection of fraud, corruption, and conflict of interests; ii) compliance with the DNSH
principle, the State Aid rules, the climate and digital target requirements; and iii) that the
requirement for the intermediary to verify that a responsible declaration is presented by the
final beneficiary to control whether the same cost is covered by another Union instrument is
respected. The audits shall also verify the legality of the transactions and that the conditions
of the applicable regulation and associated documents establishing the Facility and Funding
Agreements are being respected.
5) Requirements for selecting financial intermediaries: COFIDES shall select financial
intermediaries in an open, transparent, and non-discriminatory manner. Controls for the absence
of conflict of interests on financial intermediaries shall take place and be conducted ex-ante
through IT system such as Minerva for all financial actors involved.
6) Requirement to sign Funding Agreements: COFIDES shall sign Funding Agreements with the
financial intermediaries in line with key requirements that shall be provided as part of the
associated documents establishing the facility . The key requirements of the Funding Agreement
shall include all the requirements under which the Facility operates, including:
a) The obligation of the financial intermediary to take its decisions in compliance mutatis
mutandis with the decision making and investment policy requirements specified above,
including related to respect of the DNSH principle.
b) The description of the monitoring and audit and control framework that the financial
intermediary shall put in place, which mutatis mutandis shall be subject to all the monitoring,
audit and control requirements specified above.
V.4. Milestones, targets, indicators, and timetable for monitoring and implementation
for loan support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action.
226
Number Measure Milestone
/ Target Name
Qualitative
indicators (for
milestones)
Quantitative indicators (for
target) Time
Description of each milestone and objective
Unit Baseline Goal Q Year
L72 C22.I6 M
Social Impact
Fund: Regulation
establishing the
Facility
Entry into force of
the regulation
establishing the
Facility
Q2 2023 Entry into force of the regulation, and any associated documents, establishing the
Facility
L73 C22.I6 M
Social Impact
Fund: Legal
financing
agreements
signed with final
beneficiaries
(including equity
funds) and
completion of the
investment
Legal financing
agreements and
certificate of
transfer
Q2 2026
The Facility, and intermediaries selected by COFIDES, shall have entered into
legal financing agreements with final beneficiaries (including equity funds) for
an amount necessary to use 100% of the RRF investment into the Facility (taking
into account management fees).
Spain shall transfer EUR 400 000 000 to the Facility
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W. COMPONENT 23: NEW PUBLIC POLICIES FOR A DYNAMIC, RESILIENT AND
INCLUSIVE LABOUR MARKET
The component of the Spanish recovery and resilience plan addresses important structural challenges
of the Spanish labour market. Its main objectives are to reduce structural unemployment and youth
unemployment, reduce the widespread use of temporary contracts and correct labour market duality,
increase investment in human capital, modernise collective bargaining instruments and increase the
effectiveness and efficiency of active labour market policies.
The component shall include relevant investments, complementary to those funded by the Structural
Funds (in particular the European Social Fund), that aim to maximise the impact of reforms on quality
job creation, productivity gains and the reduction of social, territorial and gender gaps.
Overall, the measures included in the component are aimed to address long-standing challenges of
the Spanish labour market and present a set of ambitious and coherent reforms, most of them to be
delivered by the end of 2021. Some of the reform proposals are currently discussed with social
partners through a social dialogue process. Therefore, some details have been explicitly left open with
a view to leaving enough space for the agreement and endorsement by social partners.
The component addresses the Country Specific Recommendations on transitions towards open-ended
contracts and on hiring incentives, on public employment services, active labour market policies and
adult learning, on unemployment protection, the minimum income schemes and on job preservation
(Country Specific Recommendations 2 2019 and 2 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
W.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C23.R1) – Regulation of teleworking
This reform shall establish a regulatory framework for the provision of remote work with the objective
to improve workers’ protection and flexibility while preserving business productivity. It shall consist
of the approval of two Royal Decree-Laws:
• Royal Decree-Law 28/2020 on 22 September shall provide a regulatory framework that
favours the introduction of remote working in the private sector, while preserving business
productivity and affording protection and flexibility to workers. It shall guarantee the same
working conditions to those working remotely and on-site, as well as the voluntary nature of
teleworking, both for the worker and for the employer. The established framework favours
mixed forms of distance and on-site work.
• Royal Decree-Law 29/2020 on 29 September on Teleworking in Public Administrations shall
set a regulatory framework for public employees that recognises the possibility of providing
this type of work on a voluntary, reversible basis with prior authorisation.
This reform is connected with Reform 1 in component 11 on public administration.
The implementation of the measure shall be completed by 31 December 2020.
Reform 2 (C23.R2) – Measures to close the gender gap
This reform has the objective to close the gender pay gap. It shall consist of two bylaws:
• Royal Decree 901/2020 on 13 October shall regulate employers’ obligation of producing and
registering equality plans to grant pay transparency. All companies with more than 150
228
employees are obliged to produce and register such plans and in 2022 all companies with more
than 50 workers shall be also obliged. The Royal Decree shall set out the procedure for
negotiating the plans, the requirements to be followed by the diagnosis and the characteristics
of their evaluation and monitoring.
• The Royal Decree 902/2020 on 13 October on equal pay for men and women shall guarantee
the principle of pay transparency in order to identify discriminatory situations due to incorrect
job assessments (i.e. lower pay for work of equal value). The decree shall define the situations
in which a work is considered of equal value. It is in force since April 2021, following the 6-
month period given to the employers to set up the required implementation mechanisms.
The implementation of the measure shall be completed by 30 June 2021.
Reform 3 (C23.R3) – Regulation of the work of home distributers by digital platforms (riders)
The reform has the objective to regulate the working conditions of the so-called riders, who are
engaged in distribution activities to third parties using technological means. A Royal Decree-Law
shall guarantee these workers the right to fair and equal treatment in terms of working conditions, and
the right to access social protection and training, by the legal presumption of an employment
relationship between the company and the rider. It shall also enable workers’ legal representation to
be informed of the rules contained in artificial intelligence algorithms and systems that may have an
impact on working conditions, including access to and maintenance of employment and profiling.
The implementation of the measure shall be completed by 30 September 2021.
Reform 4 (C23.R4) – Simplification of contracts: generalisation of the open-ended contract, reasons
to use temporary contracts and regulation of the training/apprenticeship contract.
This reform consists in amending the regulation on contracts set in the Workers’ Statute (Legislative
Decree 2/2015) with the objective to regulate the use of temporary contracts as an exclusively causal
origin and generalise the use of open-ended contracts. The reform shall include the following
elements:
• Simplification and reorganisation of the menu of contracts, with three main types: open-
ended, temporary and training/apprenticeship. The design of the new types of contracts aims
to limit the valid causes to use temporary contracts, thereby making open-ended contracts the
general rule.
• The review of the use of the training/apprenticeship contract, in order to provide an adequate
framework for young people to enter the labour market.
• The reinforcement of the use of the seasonal contract, which is a special type of open-ended
contract used in seasonal activities.
• The reform shall strengthen the control in the use of the part-time contracts, to prevent
irregular working time.
• The strengthening of the fight against labour fraud, including by updating the sanctioning
system.
This reform is closely connected with Reform 1 in Component 11, which shall introduce other legal
changes in the Statute of Public Workers to reduce the use of temporary contracts in the public sector.
It is also related with Reform 6 (flexibility and stability mechanism) in this component.
The implementation of the measure shall be completed by 31 December 2021.
Reform 5 (C23.R5) – Modernisation of active labour market policies (ALMP)
The objective of this reform is to modernise the delivery of ALMP in Spain, taking into account the
conclusions from the spending reviews made by the independent fiscal authority (‘AIReF’). The
reform shall consist in multiple elements, such as developing individual pathways for counselling,
229
preventing abuses in work-based trainings (such as traineeships and training contracts), reinforcing
the system of adult learning and the recognition of competences, setting up a one-stop shop for young
people, improving the coordination between employment and social services and with the regions,
and improving the cooperation with the private sector.
This reform shall be complemented by two other reforms in this component, namely Reform 7 (hiring
incentives) and Reform 11 (digitalisation of public employment services). Some elements of the
reform (such as the reinforcement of reskilling and assistance program for elderly workers) present
synergies with Reform 2 in component 30 (alignment of the effective retirement age with the legal
retirement age).
The reform shall include a number of legislative steps in 2021 and 2022:
a) 2021-2027 Action Plan to tackle youth unemployment at the occasion of the implementation
of the EU Youth Guarantee Plus. The action plan shall include a review of the traineeship
/apprenticeship contracts and the approval of a Statute of Trainees. These measures shall be
coherent with the education policies to tackle early school leaving (as set out in component
21). The implementation of this element of the measure shall be completed by 30 June 2021.
b) 2021-2024 Spanish Employment Activation Strategy, following a social dialogue process. The
main objectives of the new strategy shall be:
• People-centred and business-centred approach: design of ALMP is expected to be focused on
the specific circumstances of each person and business.
• Consistency with productive transformation: ALMP should allow professional transitions
accompanying the production model shift towards a green and digital economy.
• Results orientation: ALMP is expected to be assessed, monitoring and fostering the
achievement of results.
• Improving the capacities of Public Employment Services through their digitalisation and
modernisation.
• Governance and cohesion of the National System of Employment to improve coordination at
national and regional level and stakeholders involved in ALMP.
The implementation of this element of the measure shall be completed by 31 December 2021.
c) Reform of the Employment Law, with the following objectives: (i) to strengthen the policy
and coordination instruments of the National Employment System; (ii) to reform active labour
market policies; (iii) to review the governance of the system; (iv) to strengthen the local
dimension of employment policy; and (v) to meet the requirements for the implementation of
the various measures foreseen in the frame of the National Plan for Active Employment
Policies. In this context, the main elements of the legislative changes shall include:
• Strengthening active and passive employment policies taking into account the distribution of
competences between the State and the Autonomous Communities.
• Strengthening the Intermediation System and Public Private Partnerships.
• Common Services Portfolio of the National System of Employment.
• Review of the financing model.
• Cooperation with social services.
• Local and European dimension.
• Technological development for employability.
• Use of ICTs and Big Data.
• Improving employability.
The implementation of this element of the measure shall be completed by 31 December 2022.
Reform 6 (C23.R6) – Permanent mechanism for internal flexibility, job stability and reskilling of
workers in transition.
This reform has the objective to establish a permanent scheme to adjust to cyclical and structural
shocks, by covering the suspension or reduction of working time through an employment regulation
230
plan that includes the requirement to improve or retrain workers in the skills identified as being in
demand. The scheme shall build upon the experience of the short-time work schemes (so-called
‘ERTEs’) deployed during the COVID-19 crisis to preserve jobs during lockdown and other activity
restrictions caused by the pandemic.
The reform shall consist of two new adjustment mechanisms:
• An economic stabilization mechanism that shall provide internal flexibility to firms and
stability to workers in the face of transitory or cyclical shocks, with a special focus on
worker’s training.
• A mechanism that shall support the reskilling and upskilling of workers and companies in
transition to help them cope with technological or demand innovations and that shall facilitate
voluntary mobility of workers within and across firms.
The measure shall be implemented through the amendment of the Workers Statute. It shall include
the creation of a tripartite fund to be funded through social security contributions from employers and
workers and complemented by the state. It shall ensure fiscal sustainability in the medium to long
term considering different options and scenarios. The concrete functioning of this fund shall be
negotiated with social partners.
The implementation of the measure shall be completed by 31 December 2021.
Reform 7 (C23.R7) – Review of hiring incentives
The objective of the reform is to simplify the system of hiring incentives and increase its effectiveness
through better targeting, by taking into account the spending review carried out by the independent
fiscal authority (‘AIReF’). In particular, it aims to improve the employability of very specific groups
with low participation in the labour market, by promoting quality jobs and permanent contracts. The
number of incentives shall be reduced, and the requirements for beneficiary companies standardised.
A continuous monitoring and evaluation of the hiring incentive system is envisaged.
The reform shall be implemented through an amendment of the Law 43/2006. It is closely related to
other measures in this component, such as Reform 5 (overall reform of active labour market policies)
and Investment 7 (activation pathways for beneficiaries of the minimum income scheme).
The implementation of the measure shall be completed by 31 December 2022.
Reform 8 (C23.R8) – Modernisation of collective bargaining
This reform has the objective to improve the functioning of collective bargaining by amending the
relevant legal rules in the Workers Statute (Title III of the Legislative Decree 2/2015) following a
social dialogue process. Because of this, the envisaged regulatory changes are not fully detailed in
the plan. Changes shall improve the legal rules governing collective bargaining.
The modernisation of collective bargaining shall incorporate changes to the negotiating structure
itself, with the aim of strengthening the representativeness of the negotiating parties, enriching the
content of dialogue, and enhancing legal certainty in its implementation and effects. Changes shall
not result in disproportionate obstacles for firms to adjust to the cycle and respond to productivity
developments.
The implementation of the reform shall be completed by 31 December 2021.
Reform 9 (C23.R9) – Modernisation of sub-contracting activities
This reform has the objective to improve the working conditions and the rights of persons working in
subcontracted companies, by amending the Article 42 of the Workers’ Statute (Legislative Decree
2/2015) to ensure its proper use in cases where it improves productive activity and discourages it
from those where it is merely a means of reducing costs.
231
This reform shall provide an adequate level of protection to workers in subcontracting and move
towards a level playing field between subcontracted and company workers. It shall also strengthen
the responsibility of contractors or subcontractors and prevent the outsourcing of services through
subcontracting in cases in which it was done with the purpose of lowering labour standards for persons
working for subcontractors.
The implementation of the reform shall be completed by 31 December 2021.
Reform 10 (C23.R10) – Simplification and improvement of unemployment assistance
This legislative reform concerns the non-contributory unemployment assistance and shall take place
through the amendment of the Royal Legislative Decree 8/2015. It is closely related to Reform 5 of
Component 22, which outlines a more general reform of non-contributory social benefits.
The reform includes the following objectives:
i. to extend unemployment protection by filling in some of the coverage gaps of the current
system and extending the maximum duration;
ii. to simplify the system, currently fragmented into several schemes;
iii. to link the benefit to a personalised activation itinerary;
iv. to facilitate the transition to social protection when the beneficiary does not return to work
and is in a vulnerable situation.
As a general rule, the target group of the new scheme shall be the same as in the current system, i.e.
unemployed workers that are not eligible to contributory unemployment benefits, either because they
have been unemployed for too long and exhausted their rights, or because their contribution history
is too short (less than 12 months but more than six). The monthly amount of the benefit shall remain
at 80 % of the ‘IPREM’ (indicator on public income of multiple effects).
The implementation of the measure shall be completed by 31 December 2022.
Investment 1 (C23.I1) – Youth Employment
The objective of this measure is to support young jobseekers labour market integration. This measure
consists in the participation of young jobseekers in “Tandem”, “First Experience” or “Investigo”
programmes.
Investment 2 (C23.I2) – Female employment and gender mainstreaming in active labour market
policies
The objective of this measure is to support the integration of women into the labour market. This
measure consists in the participation of women in the “Plan Empleo Mujer, Rural and Urban areas”
or “Victims of Gender Violence and Human traffic” programmes.
Investment 3 (C23.I3) – New skills for the green, digital and productive transition
The objective of this measure is to reskill people. This measure consists in the participation of people
in training programmes to acquire skills for the digital, ecological or productive transformation.
Investment 4 (C23.I4) – Projects for rebalancing and equity
The objective of this measure is to contribute to addressing the demographic challenge and facilitating
productive transformation. This measure consists in the delivery of 68 projects for vulnerable groups,
entrepreneurs or micro-enterprises.
Investment 5 (C23.I5) - Governance and boost of policies to support activation
The objective of this measure is to support public employment services and reinforce the efficiency
of active labour market policies. This measure consists in the delivery of at least 42 000 training
actions for PES staff, as well as the qualification of 20 public centres for guidance, entrepreneurship,
support and innovation for employment.
232
Investment 6 (C23.I6) – Comprehensive plan to boost the social economy
The objective of this measure is to support social economy projects. This measure consists in projects
regarding the programmes TRANSFORMA_ES, INICIATIVA_ES, IMPULSA-TEC,
ALIANZA_ES, and SOSTENIBLE_ES, as defined in Order TES/1233/2022, of 5 December, and in
Order TES/869/2023 of 22 July, which establish the regulatory basis for the aid under the
Comprehensive Plan to Promote the Social Economy for the Creation of an Inclusive and Sustainable
Economic Fabric, within the framework of the Recovery and Resilience Plan.
Investment 7 (C23.I7) - Promoting inclusive growth by linking social inclusion policies to the national
minimum income scheme (‘IMV’)
The objective of this measure is to improve the effectiveness of integration pathways for the
beneficiaries of the minimum income scheme (‘IMV’). This measure consists in the signature of the
first eight partnership agreements with sub-national public administrations, social partners and third
sector social action entities to carry out the pathways to support the socio-economic inclusion of IMV
beneficiaries, and in the publication of an evaluation report on the results of pilot projects related to
the Minimum Income Scheme or vulnerable groups.
W.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
233
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
329 C23.R1 M Entry into force of two
Royal Decree-Laws
regulating distance work in
the private sector and in
public administrations
Provisions in the
Royal Decree Laws
on entry into force
Q4 2020 The two Royal Decree-Laws shall regulate distance work in the private
sector and in public administrations. The objectives of the laws are: (i) to
provide a regulatory framework (RDL 28/2020) that favours the
introduction of remote work, while preserving business productivity and
affording protection and flexibility to workers; and (ii) regulating
teleworking in all public administrations (RDL 29/2020) as a new way of
organising and structuring work, in order to better serve the general
interests and ensure the normal functioning of public administrations.
330 C23.R2 M Entry into force of two by-
laws on equal pay between
women and men and on
equality plans and their
registration
Provisions in the
by-laws on entry
into force
Q2 2021 The two by-laws apply to equal pay between women and men and to
equality plans and their registration. The objectives of the regulations are:
(i) to ensure the principle of pay transparency in order to identify
discrimination due to incorrect job assessments; and (ii) to develop equality
plans and ensure their registration in a public register.
331 C23.R3 M Entry into force of Royal
Decree Law for the
protection of workers
engaged in distribution
activities to third parties
using technological means
Provisions in the
Royal Decree Law
on entry into force
Q3 2021 The Royal Decree Law relates to the protection of workers engaged in
distribution activities to third parties using technological means. The
objectives of the law are to guarantee these people the right to fair and
equal treatment in terms of working conditions, the right to access social
protection and training and to enable workers’ legal representation to be
informed of the rules contained in artificial intelligence algorithms and
systems that may have an impact on the working conditions governing
platforms, including access to and maintenance of employment and
profiling.
332 C23.R4 M Amendment of the
Worker's Statute to support
the reduction of temporary
employment by
streamlining the number of
contract types
Provisions in the
amendment on
entry into force
Q4 2021 Respecting social dialogue and as part of a comprehensive approach
balancing the need for flexibility and security in the labour market, entry
into force of the amendment of provisions of Legislative Decree 2/2015 of
23 October approving the recast text of the Workers’ Statute to support the
reduction of temporary employment by streamlining the number of
contract types.
333 C23.R5 M Entry into force of Action
Plan to tackle youth
unemployment
Provisions in the
Action Plan on
entry into force
Q2 2021 The Action Plan shall tackle youth unemployment at the occasion of the
implementation of the EU Youth Guarantee Plus. The objective of the
Youth Guarantee is to improve and deepen inter-institutional coordination,
strengthen the relationship with the private sector and local authorities,
improve the quality and adequacy of training, seek new job opportunities in
sectors with growth potential, reduce early school leaving, maintain and
improve the evaluation and monitoring system, and further strengthen
personalised guidance programmes.
334 C23.R5 M Royal Decree for a new
Spanish Employment
Strategy 2021-2024
Provisions in the
Royal Decree on
entry into force
Q4 2021 Respecting social dialogue and as part of a comprehensive approach
balancing the need for flexibility and security in the labour market,
approval by the Council of Ministers and entry into force of a Royal
Decree for a new Spanish Employment Activation Strategy 2021-2024.
234
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
The main objectives of the new strategy are: i) People-centred and business-centred approach: Active Employment
Policies shall be designed focused on the specific circumstances of each
person and business. ii) Consistency with productive transformation: Active Employment
Policies shall allow professional transitions accompanying the production
model shifts towards a green and digital economy iii) Results orientation: Active Employment Policies shall be assessed,
monitoring and foster the achievement of results. iv) Improving the capacities of Public Employment Services: Through their
digitalisation and modernisation. v) Governance and cohesion of the National System of Employment to
improve coordination at national and regional level and stakeholders
involved in active labour policies.
335 C23.R5 M Entry into force of the
amendment of the
Employment Law (Royal
Legislative Decree 3/2015)
Provision in the
amendment on
entry into force
Q4 2022 The amendment of the Employment Law (Royal Legislative Decree
3/2015) shall: (i) strengthen the policy and coordination instruments of the
National Employment System; (ii) reform active labour market policies;
(iii) review the governance of the system; (iv) strengthen the local
dimension of employment policy; and (v) meet the requirements for the
implementation of the various measures foreseen in the frame of the
National Plan for Active Employment Policies.
336 C23.R6 M Amendment of the
Worker's Statute to
establish a scheme to
adjust to cyclical and
structural shocks,
including a system that
provides internal
flexibility to companies
and stability to workers
Provisions in the
amendment on
entry into force
Q4 2021 Respecting social dialogue and as part of a comprehensive approach
balancing the need for flexibility and security in the labour market and
ensuring fiscal sustainability in the medium to long term, entry into force
of amending provisions of Royal Legislative Decree 2/2015 of 23 October
approving the recast text of the Workers’ Statute to establish a scheme to
adjust to cyclical and structural shocks, including a system that provides
internal flexibility to companies and stability to workers, support the
upskilling and reskilling of employees in firms and sectors in transition,
and facilitate voluntary mobility of workers (within and across firms). The
reform shall be underpinned by an ex-ante assessment of the funding
arrangements of the tripartite fund included in this reform, which proves its
fiscal sustainability in the medium to long term. The assessment shall
consider different options and scenarios.
337 C23.R7 M Entry into force of the
reform of Law 43/2006 to
simplify and increase the
effectiveness of the
recruitment incentive
system taking into account
Provision in the
reform on entry into
force
Q4 2022 The reform of Law 43/2006 shall simplify and increase the effectiveness of
the recruitment incentive system, taking into account the recommendations
issued by the Spanish Independent Authority for Fiscal Responsibility
(AIReF) in its 2020 Spending Review report: “Incentives to recruitment”
235
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
the recommendations
issued by AIReF
338 C23.R8 M Amendment of the
Worker's Statute to
improve the legal rules
governing collective
bargaining
Provisions in the
amendment on
entry into force
Q4 2021 Respecting social dialogue and as part of a comprehensive approach that
balances the need for flexibility and security in the labour market, entry
into force of the amendment of certain provisions of Royal Legislative
Decree 2/2015 of 23 October approving the recast text of the Workers’
Statute, to improve the legal rules governing collective bargaining. The
reform shall be underpinned by an ex-ante assessment of shortcomings in
the current legislation on collective bargaining and an analysis of the
options to address them.
339 C23.R9 M Amendment of the
Worker's Statute to
improve the rights of
persons working in
subcontracted companies
Provisions in the
amendment on
entry into force
Q4 2021 Respecting social dialogue and as part of a comprehensive approach
balancing the need for flexibility and security in the labour market, entry
into force of the amendment of provisions of Legislative Decree 2/2015 of
23 October approving the recast text of the Workers’ Statute to improve the
rights of people working in subcontracted companies.
340 C23.R10 M Entry into force of
amendment of the Royal
Legislative Decree 8/2015
reforming the regulation of
non-contributory
unemployment support
Provision in the
amendment on
entry into force
Q4 2022 The reform of the Royal Legislative Decree 8/2015 concerns the regulation
of non-contributory unemployment support, including the following
objectives: (i) to extend unemployment protection; (ii) to simplify the
system; (iii) to link the benefit to a personalised activation itinerary; (iv) to
facilitate the transition to social protection when the beneficiary does not
return to work and is in a vulnerable situation.
342 C23.I1 T Grants for the participation
of jobseekers in the
´Tandem´, ´First
Experience´ or ´Investigo´
programmes
- Number 0 18 300 Q2 2026 Verification by the administration of the documentary justification for grant
payments regarding a total of 18 300 people having participated in Tandem,
First Experience or Investigo programmes.
343 C23.I2 T Grants for the participation
of people in the ‘Plan
Empleo Mujer, Rural and
Urban areas’ or ´Victims
of Gender Violence and
Human traffic´
programmes
- Number 0 23 200 Q2 2026 Verification by the administration of the documentary justification for grant
payments, and confirmation by the administration that contracts have been
performed, relating to a cumulative total of 23 200 people having
participated in the ‘Plan Empleo Mujer, Rural and Urban areas’ or
´Victims of Gender Violence and Human traffic´ programmes.
344 C23.I3 T People having participated
in training programmes to
acquire skills for the
digital, ecological or
productive transformation
- Number 0 520 063 Q2 2026 520 063 training participation certificates issued regarding training
programmes to acquire skills for the digital, ecological or productive
transformation. A person who participates in several trainings shall be
counted separately for each training they participated in
236
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
345 C23.I4 M Approval of the regional
allocation of funds for
territorial projects for
vulnerable groups,
entrepreneurship and
micro-enterprises.
Reference Minutes
of the Sectoral
Employment
Conference
Q3 2021 Approval at the Sectoral Employment Conference of the regional
allocation of funds for territorial projects for vulnerable groups and
territorial projects for entrepreneurship and micro-enterprises, such as the
development of projects promoting entrepreneurship, local development
initiatives, social economy initiatives and new territorial projects
facilitating the transformation of production, in particular towards a green
and digital economy.
346 C23.I4 T Projects for vulnerable
groups, entrepreneurs or
micro-enterprises
- Number 0 68 Q4 2025 Delivery of 68 projects for vulnerable groups, entrepreneurs or micro-
enterprises. Four projects shall be delivered in each autonomous
community. 347 C23.I5 M Public centres for
guidance,
entrepreneurship, support
and innovation for
employment
Publication in the
official journal and
copy of the annual
work programmes
having obtained a
favourable opinion
from the State
Public Employment
Service
Q4 2025 Publication in the official journal of resolutions approving the qualification
of 20 public centres for guidance, entrepreneurship, support and innovation
for employment; and favourable opinion of the annual work programmes
(2021-2024) from the State Public Employment Service. One center shall
be at central government level and one in each autonomous territory,
including Ceuta and Melilla.
348 C23.I5 T Training actions for PES
staff
Number 0 42 000 Q2 2023 At least 42 000 training actions for PES staff have been completed with the
aim of upgrading their skills and provide more effective support to
jobseekers.
349 C23.I6 T Projects regarding the
programmes
TRANSFORMA_ES,
INICIATIVA_ES,
IMPULSA-TEC,
ALIANZA_ES, and
SOSTENIBLE_ES
- Number 0 250 Q4 2025 250 final reports confirming the finalisation of projects awarded shall be
submitted by recipient entities or individuals for grants regarding the
programmes TRANSFORMA_ES, INICIATIVA_ES, IMPULSA-TEC,
ALIANZA_ES, and SOSTENIBLE_ES, as defined in Order
TES/1233/2022, of 5 December, and in Order TES/869/2023, of 22 July,
which establish the regulatory basis for the aid under the Comprehensive
Plan to Promote the Social Economy for the Creation of an Inclusive and
Sustainable Economic Fabric, within the framework of the Recovery and
Resilience Plan.
350 C23.I7 M Improving the take-up rate
of the Minimum Vital
Income (‘IMV’) and
increasing its effectiveness
through inclusion policies
Publication of the
partnership
agreement
(‘Convenio’)
Q1 2022 Support the socio-economic inclusion of IMV beneficiaries through
pathways: eight partnership agreements signed with sub-national public
administrations, social partners and third sector social action entities to
carry out the pathways. These partnership agreements have the objectives
of: i) improving the take-up rate of the IMV; ii) increasing the effectiveness
of the IMV through inclusion policies.
351 C23.I7 M Evaluation report on the
results of pilot projects
related to the Minimum
Publication of the
evaluation report on
Q4 2025 Publication of an evaluation report in the institutional website of the
relevant ministry on the results of 18 pilot projects related to the Minimum
Income Scheme or vulnerable groups. The evaluation report should include
237
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target Unit Baseline Goal Q Year
Income Scheme or
vulnerable groups
the website of the
relevant ministry
recommendations for public policy design and for scaling up inclusion
itineraries within public administrations.
238
X. COMPONENT 24: CULTURAL INDUSTRY
The cultural industry plays an important role in the Spanish economy, representing 3,2 % of the
country’s GDP as well as 3,6 % of the country’s total employment prior to the COVID-19
pandemic. In addition, it has an indispensable value for society, as shown by the high level of
cultural participation of the Spanish population prior to the pandemic. Nevertheless, the
industry suffers from a number of structural features that have prevented it from realising its
full potential and have made it particularly vulnerable in times of crisis.
Against this backdrop, component 24 of the Spanish recovery and resilience plan includes
reforms and investments aimed at reforming the work framework of artists, and at strengthening
and modernising the cultural business fabric.
The component addresses the Country Specific Recommendations on promoting investments
to sustain the economy and support the recovery following the COVID-19 pandemic (Country
Specific Recommendation 1 2020) and on supporting employment, strengthening
unemployment protection and improving access to digital learning (Country Specific
Recommendation 2 2020).
It is expected that no measure in this component does significant harm to environmental
objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account
the description of the measures and the mitigating steps set out in the recovery and resilience
plan in accordance with the DNSH Technical Guidance (2021/C58/01).
X.1. Description of the reforms and investments for non-repayable financial
support
Reform 1 (C24.R1) - Development of the status of the artist and promotion of investment,
cultural sponsorship and participation
This reform aims to address the challenge deriving from the fact that existing labour and tax
regulations do not take into account the specificities of the cultural sector (such as irregular
income and work patterns), and the need to attract private funding beyond public support.
The reform shall develop an adequate legal, fiscal and labour framework for the cultural sector
in order to improve the social protection of the different actors in the sector as well as to increase
the attraction of private investments.
This reform shall approve regulatory changes for the implementation of the artist’s statute
including regulatory changes on the following aspects:
a) the adequacy of VAT and personal income tax;
b) trade union representativeness;
c) health and special employment relationships of artists in public careers;
d) the regulation of sponsorships;
e) the regime of tax incentives.
These changes shall be implemented through the creation of the Inter-ministerial Committee on
the Statute of the Artist and the drafting of legislative proposals in 2021, with the entry into
force of the legal instrument by 31 December 2022. Measures to encourage private investment
in the cultural sector shall also be implemented during the period 2021-2023.
The implementation of the measure shall be completed by 31 December 2022.
239
Investment 1 (C24.I1) - Strengthening the competitiveness of cultural industries
The objective of the measure is to boost the competitiveness of the cultural sector and contribute
to its digital transition. This measure consists of investments supporting the acquisition of
entrepreneurial and financial skills, the digitalisation of intellectual property management
systems, and the internationalisation of the cultural and creative industries.
Investment 2 (C24.I2) - Boosting culture across the territory
The objective of the measure is to improve territorial and social cohesion by facilitating access
to culture and to support the sustainability and the consolidation of the cultural sector across
the territory. This measure consists of investments for the modernisation and sustainable
management of the performing and musical arts infrastructure, the restoration and enhancement
of the Spanish cultural sites, the purchase of licences for digital books and the promotion of
cultural activity.
Investment 3 (C24.I3) - Digitisation and promotion of major cultural services
This measure has the objective to digitise as well as to promote major cultural establishments.
The specific investments under this measure aim to support:
a) The National Prado Museum, by: (i) the improvement of its accessibility and integration in
the urban fabric, (ii) the integration of all the sensors into a single monitored system, (iii)
the development of an inclusive experience to make the museum accessible to more
visitors, (iv) the development of an interoperable digital platform between museums, (v)
the improvement of digital tools for the administration, and (vi) the creation of multimedia
content;
b) The National Museum Centro de Arte Reina Sofia, by offering fellowships and research
residences for young artists and thinkers with a focus to develop digitisation actions for the
cultural heritage;
c) The Spanish National Library, by promoting the use and re-use of its digital data and
collections in support of teaching, research, cultural industries and technological
developments;
d) A plan for the digitalisation and access to the bibliographic heritage of other library assets
from the state administrations or private entities, with a view of making them available to
citizens via digital repositories;
e) The digitisation, extension of capacity and interoperability of all types of archival systems,
inventories and records of historical heritage, including audio-visual heritage; and
f) Measures to modernise public management tools and implement an integrated system for
digitisation and cataloguing of INAEM’s (Instituto Nacional de las Artes Escénicas y de la
Música) resources, assets, structures and infrastructure, including measures such as the
implementation of various advanced tools for the planning, management and impact
assessment of public support schemes for the performing and musical sectors, as well as
the implementation of a digital integrated system (INAEM DIGITAL) for the digitisation
and cataloguing of the documentation, archiving services, and the structures and
infrastructures of the INAEM.
In order to ensure that the measure complies with the ‘Do no significant harm’ Technical
Guidance (2021/C58/01), the eligibility criteria contained in terms of reference for upcoming
calls for projects shall exclude the following list of activities: (i) activities related to fossil fuels,
240
including downstream use139; (ii) activities under the EU Emission Trading System (ETS)
achieving projected greenhouse gas emissions that are not lower than the relevant
benchmarks140; (iii) activities related to waste landfills, incinerators141 and mechanical
biological treatment plants142; and (iv) activities where the long-term disposal of waste may
cause harm to the environment. The terms of reference shall additionally require that only
activities that comply with relevant EU and national environmental legislation may be selected.
The implementation of the investment shall be completed by 30 June 2023.
X.2. Milestones, targets, indicators, and timetable for monitoring and
implementation for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
139 Except projects under this measure in power and/or heat generation, as well as related transmission and
distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do
no significant harm’ Technical Guidance (2021/C58/01). 140 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than
the relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks
established for free allocation for activities falling within the scope of the Emissions Trading System, as set out in
the Commission Implementing Regulation (EU) 2021/447. 141 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-
recyclable hazardous waste, and to existing plants, where the actions under this measure are for the purpose of
increasing energy efficiency, capturing exhaust gases for storage or use or recovering materials from incineration
ashes, provided such actions under this measure do not result in an increase of the plants’ waste processing capacity
or in an extension of the lifetime of the plants; for which evidence is provided at plant level. 142 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants,
where the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling
operations of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions
under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level.
241
Number Measure Milestone / Target
Name
Qualitative
indicator
for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
352 C24.R1 M Entry into force of
the artist’s statute,
sponsorship and the
regime of tax
incentives.
Provisions
in the
regulation
on entry
into force
Q4 2022 Entry into force of regulatory changes for the implementation of the artist’s statute and the
regulation of the following aspects with the aim to improve the working conditions of
artists: adequacy of VAT; personal income tax; trade union representativeness, health and
special employment relationship of artists in public careers; better regulation of
sponsorship and the regime of tax incentives.
354 C24.I1 T Strengthening the
competitiveness of
cultural industries
- Number 0 1 216 Q2 2023 Number of entities and projects awarded funding from the support scheme for the competitiveness and professionalisation of the cultural and creative industries (CCIs)
including:
- entrepreneurial and financial skills of the professionals of the Cultural and Creative
Industries (at least 900 beneficiaries); - digitalisation planning implemented and tools created to discuss digital transformation (at
least 16 projects); - internationalisation of the Cultural and Creative Industries (at least 300 beneficiaries ). Projects shall be in compliance with the ’Do no significant harm’ Technical Guidance
(2021/C58/01) through the use of an exclusion list and the requirement of compliance with
the relevant EU and national environmental legislation.
475 C24.I1 T Strengthening of the
competitiveness of
cultural industries
Number 0 1 216 Q2 2026 Final reports confirming the completion of the activities awarded have been submitted by
recipient entities or individuals for grants, or confirmation by the administration or by the
corresponding monitoring committee that respectively contracts and agreements have been
performed, covering the support for: - the acquisition of entrepreneurial and financial skills by professionals of the Cultural and
Creative Industries (at least 900 beneficiaries); - the digitalisation of management operators and/or entities with competences in the field
of intellectual property rights (at least 16 projects); - the internationalisation of the Cultural and Creative Industries (at least 300 beneficiaries).
355 C24.I2 T Modernisation and
sustainable
management of
performing and
musical arts
infrastructure
- Number 0 200 Q4 2025 200 final reports confirming the completion of the activities awarded shall be submitted by
recipient entities or individuals for grants relating to the modernisation and sustainable
management of performing and musical arts infrastructure.
357 C24.I2 T E-book licences for
libraries
- Number 0 300 000 Q2 2023 E-book licences purchased and provided to public libraries (at least 300 000).
359 C24.I2 T Boosting cultural and
creative initiatives
- Number 0 400 Q4 2025 400 final reports confirming the finalisation of projects awarded have been submitted by
recipient entities or individuals, relating to the promotion of cultural activity.
356 C24.I2 T Restoration and
enhancement of
Spanish cultural sites
- Number 0 20 Q2 2026 Confirmation by the administration that contracts have been performed, covering the
restoration and enhancement of 20 cultural sites, across 15 regions.
242
Number Measure Milestone / Target
Name
Qualitative
indicator
for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
360 C24.I3 T Digitalisation and
promotion of major
cultural services
EUR
(million)
0 40 Q2 2022 Cumulative budget committed of at least EUR 40 000 000 to contribute to the: (a) -boost
and digitalise the National Prado Museum and the Reina Sofia Museum; - Actions to increase the annual users of the digital collection of the Spanish National
Library - Digitalisation of the other Bibliographic heritage [Bibliographic heritage collections
digitised]; - Digital access to the Bibliographic heritage and interoperability of all types of public
archival systems and expansion of the data storage capacity of the Spanish historical
heritage inventory and archival systems; - Completion of an integrated system for the digitalisation and cataloguing of INAEM’s
resources, assets, structures and infrastructure.
361 C24.I3 T Completion of
digitalisation and
promotion of major
cultural services
- Number 0 200 Q2 2023 Completion of at least 200 projects, in compliance with the ’Do no significant harm’
Technical Guidance (2021/C58/01) through the use of an exclusion list and the requirement
of compliance with the relevant EU and national environmental legislation, to: - Boost and digitalise the National Prado Museum and the Reina Sofia Museum; - Actions to increase the annual users of the digital collection of the Spanish National
Library; - Digital access to the Bibliographic heritage and interoperability of all types of public
archival systems and expansion of the data storage capacity of the Spanish historical
heritage inventory and archival systems; - Completion of an integrated system for the digitalisation and cataloguing of INAEM’s
resources, assets, structures and infrastructure.
362 C24.I3 T Completion of
digitalisation of the
Bibliographic
heritage
Number
(million)
10 12 Q2 2023 - Digitalisation of the Bibliographic heritage (public and private collections) (a total of 12
million pages of heritage collections digitised).
243
Y. COMPONENT 25: SPAIN AUDIOVISUAL HUB
This component of the Spanish recovery and resilience plan brings together a series of investments
and reforms aimed at revitalising and strengthening the audio-visual sector. It aims at improving the
investment environment, consolidate Spain as an international platform for audio-visual investment
and make Spain a reference in exporting audio-visual products, including video games and digital
creation. This component also includes actions to foster internationalisation of firms, enhance
innovation in the sector and implement better regulation.
In line with the plan “Spain Digital 2025” and with the recently approved “Plan Spain Audio-visual
Hub of Europe”, the component is expected to support job creation, especially among young people,
the tourism industry and includes actions reduce the gender gap.
The component addresses the Country Specific Recommendations on fostering investment in
innovation (Country Specific Recommendation 3 2019) and focusing investment on the green and
digital transition (Country Specific Recommendation 3 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
Y.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C25.R1): Reform of the audio-visual regulatory framework
The reform of the audio-visual regulatory framework includes the adoption of one law and the
approval of a sector plan:
1. Entry into force of the General Law on Audio-visual Communication which has different
objectives. First, to adapt and modernise the legal framework for audio-visual media services
and the platform video exchange services in Spain. Second, to establish mechanisms to
guarantee users’ rights such as the protection of minors and the public from certain types of
content. Third, to promote European audio-visual work by doubling support for independent
audio-visual production. Fourth, to improve the integration of persons with disabilities. The
law is entered into force by the end of the first quarter of 2022.
2. Adoption and implementation of the “Spain Audio-visual Hub for Europe” Plan, which aims
at making Spain a global investment platform, attracting foreign investment and exporting
audio-visual products. This plan was adopted by the Council of ministers in March 2021. It
includes investments to enhance the entire value chain of the audio-visual industry based on
Spain´s comparative advantages in the sector, including a well-established audio-visual
industry, well-trained human capital and a globally recognized creative capacity. The plan
includes all audio-visual sector formats (such as cinema, series, advertising, video games and
animation). The “Spain Audio-visual Hub for Europe” aims to establish synergies with other
sectors such as culture and tourism. The measures included build on four priorities: i) to turn
Spain into a pole of attraction for audio-visual production, ii) to reduce administrative and
regulatory costs associated with the sector, iii) to improve the competitiveness of firms in the
sector by investing in their digitalisation, and iv) to generate talent and reducing the gender
gap.
Investment 1 (C25.I1): Program for the promotion, modernisation and digitalisation of the audio-
visual sector
The objective of the investment is to improve the competitiveness and resilience of the business and
creative fabric of the audio-visual sector as well as to promote its internationalisation and attract
foreign investment. This consists of investments in three different areas.
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Y.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is the start of the action unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
245
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
363 C25.R1 M Plan “Spain, Audio-
visual Hub of Europe”.
Approval by
Council of
Ministers
Q1 2021 Approval by the Council of Ministers of the Plan "Spain, Audio-visual Hub of
Europe". The plan combines public investments and reforms that aim to (i)
internationalize the sector and increase Spain’s attractiveness as a destination of
foreign investment; (ii) reduce the regulatory and administrative costs; (iii)
improve the competitiveness of all enterprises trough the implementation of
new technologies to enable the enterprise to compete in a digitalise market; and
(iv) promote human capital by reducing the gender gap.
364 C25.R1 M Entry into force of the
general law on Audio-
visual Communication.
Provisions in
the Law on
entry into
force
Q1 2022 Entry into Force of the General Law on Audio-visual communication. This Law
regulates the legal framework to provide audio-visual communication services
in Spain and shall effectively transpose to the national legal system the
Directive 2018/1808 of Audio-visual Communication Services. Its purpose is to
adapt and update the legal framework applicable to audio-visual communication
services and video sharing platform services in Spain. The Law also seek to
guarantee level playing field for all different actors present in the market.
Finally, the Law includes some mechanism to guarantee the rights of users (such
as the protection of minors and the public against certain types of content).
476 C25.I1 T Support of entities in the
audio-visual sector in
three different areas
EUR
(million)
0 177 Q2 2026 For a total cumulative amount of EUR 177 000 000 in grants and contracts
awarded (including any amendments):
• Final reports confirming the completion of the activities awarded have
been submitted by recipient entities or individuals for grants relating
to (i) promotion, modernisation or digitisation of the audio-visual
sector or (ii) promotion of the internalisation of the audio-visual
sector or (iii) attraction of foreign investment in the audio-visual
sector including the simplification of public administrative procedures
or
• Confirmation by the administration or by the corresponding
monitoring committee that respectively contracts and agreements, or
parts thereof related to (i) promotion, modernisation or digitisation of
the audio-visual sector or (ii) promotion of the internalisation of the
audio-visual sector or (iii) attraction of foreign investment in the
audio-visual sector including the simplification of public
administrative procedureshave been performed.
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Y.3 Description of the reforms and investments for loan support
Investment 2 (C25.I2) – PERTE “New Economy of Language”: Information in Spanish and other co-
official languages.
This investment aims to promote the economic potential of Spanish and co-official languages by
promoting the internationalization, dissemination and expansion of the media sector in these
languages. In order to do so, this investment shall support projects for the digitalisation and
dissemination of content, as well as the adoption by companies in the media sector of new
technological tools for the management and processing of content in Spanish and co-official
languages.
Investment 3 (C25.I3) – Audiovisual Hub Fund
This measure shall consist of a public investment in a Facility, the Audiovisual Hub Fund, in order
to incentivise private investment and improve access to finance in projects related to films, fiction,
television, content, digital culture, as well as multimedia and interactive content such as video games,
immersive experiences and visual effects, among others and to develop capital markets in this area.
The Facility shall operate by providing direct financing and equity and quasi-equity investments,
directly or through intermediaries to the private sector, as well as to public sector entities engaged in
similar activities. On the basis of the RRF investment, the Facility aims at initially providing at least
EUR 280 000 000 of financing.
The Facility shall be managed by Sociedad Española para la Transformación Tecnológica (SETT) as
the implementing partner. The Facility shall include the following product lines:
• SETT direct financing: this line shall provide direct loans to private companies (such as mid-
caps companies and large corporations) and public companies to finance projects in the
audiovisual sector. The loans shall be provided directly by SETT and each project co-financed
by a third-party private investor(s). The funds provided by SETT shall represent a maximum
of 70% of the total amount of the support to the investment. Private investors shall cover at
least 30% of the total amount of investment support.
• Equity and quasi-equity investments: this line shall consist of the provision of direct equity
investments through SETT and/or the transfer of funds to equity funds or other investment
vehicles managed by private financial intermediaries which carry out equity investment
operations in companies in the audiovisual sector. The maximum participation of the Fund
shall not exceed 49 % of the investment vehicle funds. The equity investments by the Fund
shall not cause the share of publicly owned equity in a final beneficiary to surpass 49% of
the total equity.
In order to implement the investment into the Facility, Spain and SETT shall sign an Implementing
Agreement, or Spain shall approve the corresponding legal instrument and associated documents that
shall include the following content:
1. Description of the decision-making process of the Facility: The initial investment decision of
the Facility shall be taken by an investment committee or other relevant equivalent governing
body and approved by a majority of votes from members who are independent from the
Spanish government. The final investment decision of the Facility shall be limited to the
approval (without modifications) or the exercise of a veto right on an investment
decision proposed by the investment committee or relevant equivalent governing body. For
intermediated investments, the final investment decision shall be taken by intermediaries.
2. Key requirements of the associated investment policy,which shall include:
a. The description of the financial product(s) and eligible final beneficiaries in line with
the description of the measure.
247
b. The requirement that all investments supported are economically viable.
c. A prohibition to refinance any outstanding loan.
d. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set
out in the DNSH Technical Guidance (2021/C58/01). Furthermore, the investment
policy shall require compliance with the relevant EU and national environmental
legislation of the final beneficiaries of the Facility.
e. The requirement that final beneficiaries of the Facility shall not receive support from
other Union instruments to cover the same cost.
3. The amount covered by the Implementing Agreement or the legal instrument and associated
documents setting up the facility, the fee structure for the Implementing Partner and the
requirement to reinvest any reflows according to the investment policy of the Facility unless
they are used to service loan repayments of the Recovery and Resilience Facility.
4. Monitoring, audit, and control requirements, including:
1. The description of the implementing partner’s monitoring system to report on the
investment mobilized.
2. The description of the implementing partner’s procedures that will ensure the
prevention, detection and correction of fraud, corruption, and conflicts of interests.
3. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the Implementing Agreement before committing to finance an
operation.
4. The obligation of carrying out risk-based ex-post audits in accordance with an audit
plan of SETT. These audits shall verify i) that the control systems are effective,
including the detection of fraud, corruption, and conflict of interests; ii) compliance
with the DNSH principle, the State Aid rules, digital target requirements; and iii) that
the requirement for the intermediary to verify that a responsible declaration is
presented by the final beneficiary to control whether the same cost is covered by
another Union instrument is respected. The audits shall also verify the legality of the
transactions and that the conditions of the applicable Implementing Agreement and
Funding Agreements are being respected, including through the use of a positive
declaration list and/or self-declarations for operations below EUR 10 000 000, before
committing to finance an operation.
5. Requirements for digital investments carried out by the implementing partner: at least
EUR 280 000 000 of the RRF investment into the Facility shall contribute to the digital
objectives in accordance with Annex VII to the RRF Regulation143.
6. Requirements for selecting financial intermediaries: SETT shall select financial
intermediaries in an open, transparent, and non-discriminatory manner. Controls for the
absence of conflict of interests on financial intermediaries shall take place and be conducted
ex-ante through IT system such as Minerva for all financial actors involved.
7. Requirement to sign Funding Agreements: SETT shall sign Funding Agreements with the
financial intermediaries in line with key requirements that shall be provided as an annex of
the Implementing Agreement or the legal instrument and associated documents setting up the
Facility. The key requirements of the Funding Agreement shall include all the requirements
under which the Facility operates, including:
143 For the purpose of the computation of the digital contribution, in the case of equity, quasi-equity, corporate bonds or
equivalent instruments not targeted to specific projects, criteria shall be used to require that at least 90% of the recipient’s
revenue during the preceding financial year or future revenues as per a business plan are/will be generated from an activity
that complies with the relevant criteria arising from the applicable intervention fields in annex VII to the RRF Regulation.
248
1. The obligation of the financial intermediary to take its decisions in compliance mutatis
mutandis with the decision making and investment policy requirements specified
above, including related to respect of the DNSH principle.
2. The description of the monitoring and audit and control framework that the financial
intermediary shall put in place, which mutatis mutandis shall be subject to all the
monitoring, audit and control requirements specified above.
Y.4. Milestones, targets, indicators, and timetable for monitoring and implementation
for loan support
See table below. The date of the baseline for all indicators is the start of the action unless indicated
differently in the description of the action. Amounts in the table do not include VAT in relation to
measure C25.I2.
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Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
L76 C25.I2 T Implementation of projects
to digitalise and
disseminate content
EUR
(million)
0 2 Q2 2026 Finalisation of projects corresponding to a budget awarded of EUR 2 026 944
regarding the digitalisation, dissemination of content and the adoption of new
technological tools for the management and processing of content in Spanish and
co-official languages.
L77 C25.I3 M Audiovisual Hub Fund:
Entry into force of the
Facility
Entry into
force of the
Implementing
Agreement or
of the legal
instrument
setting up the
Facility
Q4 2023 Entry into force of the Implementing Agreement or of the legal instrument and
associated documents setting up the Facility.
L79 C25.I3 M Audiovisual Hub Fund:
Legal financing agreements
signed with final
beneficiaries (including
equity funds) and
completion of the
investment.
Legal
financing
agreements
and certificate
of transfer
Q2 2026 SETT, and intermediaries selected by SETT, shall have entered into legal financing
agreements with final beneficiaries for an amount necessary to use 100% of the
RRF investment into the Facility (taking into account management fees). SETT
shall also have ensured that 100% of this financing shall contribute to digital
objectives using the methodology in Annex VII of the RRF Regulation.
Spain shall transfer EUR 280 000 000 to SETT for the Facility.
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Z. COMPONENT 26: PROMOTION OF SPORTS
According to the Spanish recovery and resilience plan, the sports sector represents 3,1 % of GDP in
Spain and provides directly or indirectly for 2,1 % of the total employment in the country.
The main objective of this component of the Spanish recovery and resilience plan is to enhance the
transformation of the sports sector through the digitisation of sports organisations and the upgrade of
sports facilities to ensure their environmental sustainability and accessibility. It shall also support the
promotion of sport for health purposes, notably through a better access to physical activity in areas at
risk of depopulation, as well as through research in the field. Finally, the component shall include
targeted investments to foster female participation in professional and amateur sport.
The component addresses the Country Specific Recommendations on promoting investments in
innovation and in energy efficiency (Country Specific Recommendation 3 2019), promoting public
and private investment and fostering the green transition (Country Specific Recommendation 1 2023,
1 2022 and 3 2020) and strengthening the resilience of the health system (Country Specific
Recommendation 1 2020).
This component shall support and complement actions foreseen in other parts of the plan, such as
those to promote healthy lifestyles in Component 18 (Reform of the Health System). Through the
optimisation and upgrade of existing sports infrastructures, it shall also complement measures
undertaken under Component 2 (Renovation) and support the transformation of the tourism sector in
Spain in line with Component 14 (Tourism).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
Z.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C26.R1) – Law for Sports
The objective of this legislative measure is to ensure health and safety in the practice of sports at all
levels, to include gender equality, accessibility and social cohesion aspects in the regulation of sports,
to modernise sports organisations and infrastructures through digitisation and through their ecological
transformation and to promote the internationalisation of the sector. The legislation shall adapt the
organisational structures of sport to the current challenges that it faces, taking account of lessons
learned from the pandemic.
The implementation of the measure shall be completed by 31 December 2022.
Investment 1 (C26.I1) – Digitalisation of the sports sector
The objective of this measure is to increase digitalisation in the sports sector.
The measure consists in the support for the digitalisation of sports federations, sports technical
centres, high performance centres, sports medicine centres and the Antidoping Administration.
Investment 2 (C26.I2) – Ecological transition of sports facilities
The objective of this measure is to upgrade existing sports facilities.
This measure consists in the renovation of sports infrastructures, technical centres or sports facilities.
Investment 3 (C26.I3) – Promotion of Sports
The objective of this measure is to promote the participation of women and minors, as well as groups
at risk of exclusion and people with disabilities, in sports.
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This measure consists of activities relating to sports.
Z.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
252
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
367 C26.R1 M Entry into force of the law for
Sports
Provision in the
Law indicating its
entry into force
Q4 2022 The Law shall foster health and safety in the practice of sports at
all levels, gender equality, social inclusion and accessibility, the
promotion of the international dimension of the model and the
modernization of organisations, and infrastructures through
respect for the environment and digitization.
370 C26.I1 M Digitalisation of the sports sector Final reports; or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts and
agreements
(convenios) have
been performed
Q2 2026 Final reports confirming the completion of the activities awarded
have been submitted by recipient entities or individuals for grants
relating to the digitalisation of the sports sector, including sports
federations, sports technical centres, high performance centres,
sports medicine centres and the antidoping administration, or
confirmation by the administration that contracts and agreements
(convenios) related to the digitalisation of the sports sector,
including sports federations, sports technical centres, high
performance centres, sports medicine centres and the antidoping
administration have been performed, for a total cumulative
amount of EUR 68,5 million in grants and contracts awarded
(including any amendments).
373 C26.I2 M Renovation of sports
infrastructures, technical centres
or sports facilities
Final reports; or
certificates of
acceptance,
statements of
conformity or
equivalent
certifying that
contracts have
been performed
Q2 2026 Final reports confirming the completion of the activities awarded
have been submitted by recipient entities or individuals for grants
relating to the renovation of sports infrastructures, technical
centres or sports facilities to increase digitalisation, energy
efficiency or accessibility, or confirmation by the administration
that contracts related to the renovation of sports infrastructures,
technical centres or sports facilities to increase digitalisation,
energy efficiency or accessibility have been performed, for a
total cumulative number of 140 renovation actions. Interventions
on energy efficiency shall achieve on average at least 30%
reduction in primary energy savings.
374 C26.I3 M Projects to promote equality in
sports
Publication in OJ Q2 2022 Award by CSD (National Council for Sports) of a call for
proposals in the Official Journal, which is expected to select a
minimum of 15 beneficiary projects to promote equality in
sports, notably through training, professionalisation of female
sports and visibility of female sports. The cumulative budget of
the call shall be EUR 11 700 000.
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375 C26.I3 M Activities relating to sports Verification by the
administration of
the documentary
justification for
grants; or
certificates of
acceptance,
statements of
conformity,
invoices duly
signed off as
conforming by the
administration,
documents
evidencing the
recognition of the
corresponding
obligation to pay,
or other
equivalent
supporting
documents,
certifying that
contracts and
agreements
(convenios), as
well as
expenditure
supported by
invoices and fees
paid for the
delivery of
training activities,
have been
performed.
Q4 2025 In the area of sports, for a total cumulative amount of EUR 18
million:
- Confirmation by the administration or by a public entity that
contracts and agreements (convenios) (including amendments),
as well as expenditure supported by invoices and fees paid for
the delivery of training activities, or the corresponding parts
thereof, have been performed. The contribution towards the total
cumulative amount shall be the amount performed as defined in
certificates of acceptance, statements of conformity or equivalent
documents.
- Verification by the administration or by a public entity of the
documentary justification for grant payments. The contribution
towards the total cumulative amount shall be the amount to be
subsidised in that verification.
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AA. COMPONENT 27: MEASURES AND ACTION TO PREVENT AND COMBAT TAX
FRAUD
This component of the Spanish recovery and resilience plan addresses the challenges of preventing
and combating tax fraud and tax evasion. The objective of the component is to increase tax
compliance and collect more tax revenue. The component addresses among others the Country
Specific Recommendations on strengthening fiscal and public procurement frameworks at all levels
of government (Country Specific Recommendation 1 2019) and on – when economic conditions
permit – the pursuit of fiscal policies aimed at achieving prudent medium-term budgetary positions
and ensuring debt sustainability, while encouraging investment (Country Specific Recommendation
1 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
AA.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C27.R1) – Adoption of the Anti-fraud Law
The objectives of this reform are to strengthen rules against tax avoidance practices that directly affect
the functioning of the internal market as well as to amend indirect and direct taxation, certain local
government taxes and gambling regulation. The reform introduces changes in the regulation aimed at
establishing tax justice parameters and facilitating actions aimed at preventing and fighting fraud by
reinforcing tax control.
The reform consists of the adoption and entry into force of a Law against Tax evasion and Fraud
which:
• Enlarges the perimeter of transactions where e-payments are authorised (signatures &
professionals) and set a legal threshold for cash payments;
• Updates the list of tax havens according to transparency, no taxation and harmful tax regimes
criteria;
• Implements changes to the rules for making people with tax arrears;
• Implements a ban on ‘double-use software’;
• Introduces a reference value for the tax base in property taxation.
The law shall be adopted by 30 June 2021. The law shall enter into force by 30 June 2022. The reform
envisages a provisional assessment of the law by 31 December 2022 and, based on that assessment,
there may be amendments in 2023.
Reform 2 (C27.R2) – Modernisation of the Tax Agency
The Tax Agency is entrusted with the implementation of the State tax system and the customs system
and carries out its activities within the framework of the Strategic Plan 2020-2023. This Strategic
Plan, which relies extensively on the use of IT solutions, is revised every year to ensure it is adapted
to new tax policy developments, sources of information, taxpayers’ behaviour and technological
developments. The objective of this reform is supporting the implementation and annual review of
the Strategic Plan 2020-2023 which aims at modernising the agency provision of services to reduce
tax fraud and evasion. Reform 2 interacts closely with other reforms in this component. The reform
shall include
• Increasing human resources at the Tax Agency in line with its medium-term needs and
• Carrying out a review of the Agency’s buildings to modernise technology and increase energy
efficiency.
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The reform shall be implemented by 31 December 2023.
Reform 3 (C27.R3) – Enhanced assistance to taxpayers
The objectives of this reform are improving the assistance to taxpayers. A key element of the Tax
Agency’s strategy for 2020-2023 is to improve services to taxpayers with increased use of electronic
platforms (the so-called “ADIs”, Integral Digital Administration). The reform consists of providing
new services to facilitate corporate and personal income taxation as well as VAT taxation. New
services are to include enhanced communication methods, help desk services and consultation of
user’s data as well as tax declarations and handling returns. The provision of such services are planned
to be increased in three waves over 2021-2023 with the goal that progressively more and more
customers choose using the electronic services instead of visiting their local tax bureaus. With these
measures, the Agency aims at making it easier for their clients to comply with the tax code and,
thereby, increase tax revenue.
The implementation of the reform shall be completed by 30 June 2023.
Reform 4 (C27.R4) – International dimension
The objective of this reform is to increase and optimise the use IT systems in international cooperation
to fight tax fraud and evasion. This reform, following international agreements in the policy area,
consists of taking measures to facilitate taxpayers’ compliance with their tax obligations (including
data in personal income tax), to step up fight against undeclared activities and shadow economy, and
review the quality and usefulness of the information obtained from the various countries. These goals
are expected to be achieved via greater use of more sophisticated IT systems and deployment of online
services to the taxpayers.
The reform shall be implemented by 31 December 2021.
Reform 5 (C27.R5) – Cooperative model
The objective of this reform is to improve the relations of the Tax Agency with its stakeholders such
as large corporations, SMEs, self-employed and relevant associations as well as justice system as a
way to achieve higher compliance with tax obligations. Regarding taxpayers, the Agency aims at
better cooperation and higher compliance via voluntary tax transparency reports. Cooperation with
judges, prosecutors and courts are expected to be increased by increasing tax investigations.
The reform shall be implemented by 31 December 2021.
AA.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
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Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
376 C27.R1 M Entry into force of the Law against Tax
Evasion and Fraud
Provision of
the law
indicating its
entry into
force
Q2 2022 Entry into force of a Law against Tax Evasion and Fraud (‘Ley de
medidas de prevención y lucha contra el fraude fiscal’) which: -Enlarges the perimeter of transactions where e-payments are
compulsory (firms & professionals) and set legal thresholds for cash
payments -Updates the list of tax havens according to transparency, no taxation
and harmful tax regimes criteria. -Implements changes to the rules for listing people with tax arrears. -Implements a ban on “double-use software”. -Introduces a reference value for the tax base in property taxation.
377 C27.R1 M Interim assessment of the effects of the
Law against Tax Evasion and Fraud.
Publication of
the report in
the Ministry
of Finance
Website.
Q4 2022 Ministry of Finance shall carry out an interim assessment of the Law
against Tax Evasion and Fraud. This assessment with possible
recommendations for improvements will be published in the
Ministry of Finance Website.
378 C27.R2 T Modernisation of the Tax Agency -
Number of staff at the Tax Authority
Number 25 325 26 320 Q4 2021 Increase the number of staff at the Tax Authority to at least of 26 320
employees. Date of the baseline: 31 December 2020.
The baseline and the target shall only consider full-time public
servants with permanent contracts.
379 C27.R2 T Modernisation of the Tax Agency – Tax
investigations
Number 5 743 6 591 Q4 2021 Authorities shall carry out 6 591 tax investigations (number of tax
investigations carried out during 2021) to discover unreported
taxable activities. Date of the baseline: 31 December 2020.
380 C27.R3 T Delivery of enhanced assistance to
taxpayers - Sociedades Web upgraded
and available for at least 1 666 123
taxpayers.
Number 0 1 666 123 Q4 2021 Sociedades Web, a service aimed at corporate income taxpayers,
shall be upgraded and it shall automatically present tax information,
previously reported by companies to the public administration,
which is relevant for the tax declaration. Upon completion of that
upgrade the service shall be made available to 1 666 123 corporate
income taxpayers. Date of the baseline: 31 December 2020.
381 C27.R3 T Delivery of enhanced assistance to
taxpayers - Renta Web upgraded and
available for at least 1 779 505
taxpayers
Number 0 1 779 505 Q4 2021 Renta Web is a software aimed at Personal Income Tax which will
allow the direct importing of the “libros registro” into the personal
income tax returns. It will be available for 1 779 505 personal
income taxpayers. Date of the baseline: 31 December 2020.
382 C27.R3 M Delivery of four Digital Support
Platforms
Publication of
a report of the
Tax Agency
Q2 2023 The Tax Agency shall put in place and make operational four Tax
Digital Support Platforms (DSPs). The DSPs shall act as virtual
online counters which provide taxpayers with a wider assistance
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Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
service, enabling them to get in touch with the Tax Agency in
different languages with a view to carry out online support
procedures which shall include: (1) information services related to i)
census information; ii) VAT; iii) personal income tax, and
(2) assistance services related to: i) census declarations; and ii)
quarterly VAT self-assessments for lessors and VAT returns for
taxable persons commencing their activity.
383 C27.R4 T International dimension - Registered
foreign tax payers identified
Number
(%)
0 85 Q4 2021 To improve tax compliance in particular of those taxpayers who
appear in the register as foreign taxpayers, the Tax Agency shall
carry out a project that shall utilise new information on taxpayers
from various international sources such as FATCA and CRS. Upon
completion of the project, the international information received is
expected to be suitable for risk analysis. The target of the project
shall be that tax data from at least 85% of the registered foreign
taxpayers of which the Tax Agency received information in 2019
have been identified and its tax data has been checked in order to be
used in risk analysis by 31 December 2021. Date of the baseline: 31
December 2020.
“Registered foreign taxpayers” are those taxpayers on which the
Spanish Tax Agency has received information with the scope of
FATCA (Foreign Account Compliance Act) and CRS (Common
Reporting Standard) and DAC2.
In 2019 by means of these agreements the Spanish Tax Agency
received information on 1 954 860 taxpayers.
384 C27.R5 T Cooperative model – Transparency
Reports
Number 0 20 Q4 2021 The Tax Agency shall implement a project in 2021 which shall
encourage multinational enterprises to disclose information about
their operations. These disclosures may have consequences in
taxation of those companies. The target shall be 20 Transparency
Reports submitted in 2021.
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AB. COMPONENT 28: ADAPTING THE TAX SYSTEM TO THE REALITY OF THE
TWENTY-FIRST CENTURY
The measures in component 28 of the Spanish recovery and resilience plan comprise various tax
measures such as the emergency measures decided in the acute phase of the economic crisis in 2020,
introduction of new taxes in the context of the 2021 state budget and medium term projects to review
and develop the tax system more fit for its purpose. The measures also contain tax incentives to
accelerate the green transition. The objectives pursued by the reform of the Spanish tax system are to
make it more equitable, progressive, sustainable and fair, while deepening the design of green
taxation, incorporating a gender perspective and enhancing public policies of general interest, such
as health protection. The reforms also aim at contributing positively to economic growth, job creation,
economic resilience and inter-territorial cohesion. As the overall ratio of tax revenue to GDP in Spain
is lower than in peer economies, there is scope to raise revenues and foster the medium and long-term
sustainability of public finances.
The component addresses among others the Country Specific Recommendations on strengthening
fiscal and public procurement frameworks at all levels of government (Country Specific
Recommendation 1 2019), on – when economic conditions permit – the pursuit of fiscal policies
aimed at achieving prudent medium-term budgetary positions and ensuring debt sustainability, while
encouraging investment (Country Specific Recommendation 1 2020), on electrification of transport
(Country Specific Recommendation 3 2023 and 4 2022), on increasing investment in the ecological
and digital transition (Country Specific Recommendation 1 2023, 1 2022 and 3 2020) and on
increasing the availability of social and affordable energy-efficient housing, in particular through
renovation (Country Specific Recommendation 3 2023 and 4 2022).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
AB.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C28.R1) – Measures taken in 2020 and 2021 to mitigate the effects of the COVID-19
pandemic
Spain put in place over 2020 and 2021 several tax measures to mitigate the negative impact of the
economic crisis caused by the outbreak of COVID19. These measures included deferral of tax and
customs debts, suspension and extension of tax deadlines, possibilities for simplified personal income
tax, SMEs’ corporate tax and VAT regimes, temporary reduction of the VAT rate of certain goods
needed to combat the health crisis and the creation of the Insolvency Fund for non-financial
corporates. The objective of these measures was to mitigate the economic and social impact of the
pandemic. These measures shall enter into force as of 1 February 2020 and some of them shall
continue in 2021.
The implementation of the measure shall be completed by March 31 2021.
Reform 2 (C28.R2) – Tax benefits reform
The objective of this reform is to increase government revenues and modernise the tax system.
This measure consists in regulatory reforms removing or modifying tax benefits that shall be
estimated at the time of their entry into force to permanently increase revenues by 0.1 percentage
points of GDP.
Reform 3 (C28.R3) – Establishment of a committee of experts for tax reform
The authorities shall establish a Committee of Experts on 12 April 2021 to examine the features of
an optimal tax system and make recommendations on how to modernise and adapt current taxation
259
in a coherent manner. In particular, the Committee of experts shall pay attention to the following
areas:
• environmental taxation;
• corporate taxation;
• taxation of the digitalised economy;
• taxation on wealth, including property taxation and concrete implementation of the
harmonisation in this area;
• taxation of emerging economic activities; and
• gender equality.
The amendments to the tax system based on the Committee of experts’s recommendations or on other
analyses from the Ministry of Finance shall enter into force by 31 March 2023.
The implementation of the measure shall be completed by March 31 2023.
Reform 4 (C28.R4) – Reform of tax measures contributing to the ecological transition
This reform contain tax measures that aim to support green transition. The measures shall include:
• the establishment of a tax on the deposit of waste in landfills and incineration plants;
• the introduction of a tax on non-reusable plastic packaging;
• the amendment of the tax on fluorinated greenhouse gases;
• taxes or payments related to mobility such as road tolls and vehicle registration taxes; and,
• the revision of the subsidies for mineral oils used as fuel.
The implementation of the measures shall be completed by 30 June 2022.
Reform 5 (C28.R5) – Approval of the Digital Services Tax
This reform shall introduce a levy based on the turnover of companies with a net turnover of more
than EUR 750 000 000 and income from the provision of certain digital services such as online
advertisement and intermediation services in Spain. The levy is independent of whether the company
is a resident or not in the Spanish territory. The levy shall enter into force in the first quarter of 2021.
The reform shall also include an impact assessment report of the measure, which shall be issued by
31 March of 2022 and 2023.
The implementation of the measure shall be completed by March 31 2021.
Reform 6 (C28.R6) – Approval of the Financial Transaction Tax
This measure shall introduce a levy based on the purchase value of shares of listed Spanish companies
with market capitalisation greater than EUR 1 000 000 000. The implementation of the reform came
into force in the first quarter of 2021. The reform shall also include an impact assessment report of
the measure, which shall be issued by the 31 March of 2022 and 2023.
The implementation of the measure shall be completed by March 31 2021.
Reform 7 (C28.R7) – Short-term tax measures on personal taxes
The reform shall increase the degree of progressivity and redistribution of the personal income tax,
by means of amendments to the Personal Income Tax Act and the Wealth Tax Act. Notably, it shall
raise by 2 percentage points the rate on the general national scale from EUR 300 000 as a general
basis for assessment, and savings by 3 percentage points from EUR 200 000. Moreover, the limit on
the reduction of individual pension contributions from EUR 8 000 to EUR 2 000 shall be reduced and
the current limit for contributions made by the company to its employee shall be increased from
260
EUR 8 000 to EUR 10 000. In addition, as regards the wealth tax, the reform shall increase the rate
applicable to the last band of the tariff by 1percentage point, from 2,5 % to 3,5 % (for assets of more
than EUR 10 000 000). The implementation of the reform was to be completed by 1 January 2021.
The implementation of the measure shall be completed by March 31 2021.
Reform 8 (C28.R8) – Short-term adoption tax measures in corporate tax
The reform shall amend the Corporate Tax Act in order to increase the contribution of this tax to the
support of public spending, while also introducing simplifications to the exemptions and deductions
in order to ensure a minimum rate of 15 % by taxpayers. On the other hand, the exemption for
dividends and capital gains generated by their shareholding in subsidiaries, both resident and non-
resident in Spanish territory, shall be reduced by 5 %.
The implementation of the measure shall be completed by March 31 2021.
Reform 9 (C28.R9) – Short-term tax measures in indirect taxes
The reform shall extend the application of standard rate of the VAT tax, set at 21 %, to soft drinks,
juices and gaseous drinks with added sugar. Such a measure constitutes a social commitment to
promote the responsible consumption of these categories of beverages and is consistent with the aim
of financing the external costs of Spain’s welfare state, resulting in this case from unhealthy diets.
Moreover, the tax rate of insurance premiums shall be raised by two percentage points, to 8 %,
remaining however on the medium-low band in relation to neighbouring countries.
The implementation of the measure shall be completed by March 31 2021.
Investment 1 (C28.I1) – Fiscal incentives for purchases of electric vehicles and installations of
charging points
The objective of this measure is to incentivise the roll-out of electric vehicles and charging stations.
The measure consists in tax declarations related to the purchase of plug-in and fuel cell electric
vehicles or the installation of charging stations.
AB.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action.
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Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator
for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
385 C28.R1 M Fiscal measures adopted in
2020 and 2021 to alleviate the
effects of the COVID-19
pandemic.
Provision of the
laws and Royal
Decree Laws
indicating their
entry into force
Q1 2021 Entry into force of the tax measures adopted in 2020 and 2021 to alleviate the adverse
economic and social effects of the COVID-19 pandemic: 1. Transitory regulations: various Royal Decree-laws approved by the Government
since the beginning of the COVID-19 pandemic. 2. Modification of state regulations: ₋ Royal Legislative Decree 1/1993, of September 24, which approves the Consolidated
Text of the Law of the Tax on Patrimonial Transmissions and Documented Legal Acts. ₋ Law 37/1992, of December 28, on Value Added Tax. ₋ Law 49/2002, of December 23, on the tax regime of non-profit entities and on tax
incentives for patronage. ₋ Law 58/2003, of December 17, General Tax. - Law 35/2006, of November 28, on Personal Income Tax
386 C28.R2 M Tax benefits reform Provisions of
legislation
indicating their
entry into force
Q2 2026 Entry into force of legislation, removing or modifying tax benefits, that shall be
estimated at the time of their entry into force to permanently increase revenues by 0.1
percentage points of GDP.
387 C28.R3 M Appointment of the
Committee of experts by the
Secretary of State of Finance.
Publication on
webpage
Q2 2021 Appointment of a Committee of experts to guide the reform of the tax system. The
Committee shall be responsible for carrying out a technical analysis of the necessary
reforms, taking into account the current scenario as well as the expected situation in the
medium and long term, with particular attention to the following areas: environmental
taxation, corporate taxation, taxation of the digital economy, taxation on wealth and
concrete harmonisation in this area, taxation of emerging economic activities.
388 C28.R3 M Entry into force of the
reforms derived from the
Committee's
recommendations or other
analyses from the Ministry of
Finance
Provisions of
the reforms
indicating their
entry into force
Q1 2023 Entry into force of reforms derived from the Committee of experts' recommendations
or from other analyses from the Ministry of Finance in the areas of Environmental
Taxation, Corporate Taxation, Wealth Taxation, Health Taxation and Personal Income
Tax on Capital Income, which shall include among others the entry into force of
increases in the diesel tax. These reforms, together with measures introducing
limitations on the compensation of negative tax bases which are outside the scope of
the RRP, shall be estimated at the time of their entry into force to permanently increase
revenues by at least 0.3 percentage points of GDP.
389 C28.R4 M Taxes on single-use plastics
and waste
Provision of the
law indicating
its entry into
force
Q3 2021 Entry into force of the Law regulating taxes on plastic and the deposit and incineration
of waste to promote circular economy and reduce the use of single-use plastics.
262
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator
for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
390 C28.R4 M Analysis of the Vehicle
Registration Tax and the
Traffic Tax
Publication on
webpage
Q1 2022 The reform envisages an analysis of the Vehicle Registration Tax the Traffic Tax or
payments such as road tolls. Based on this analysis a revision of the law shall be
considered to promote more sustainable road transport and to reduce GHG emissions.
In line with the milestone description, the analysis shall identify the specific provisions
of the law which are being considered as requiring amendments in the light of the
analysis
391 C28.R4 M Entry into force of the reform
of tax on Fluorinated Gases
Provision of the
law indicating
its entry into
force
Q2 2022 Entry into force of the reform of the Tax on Fluorinated Gases to discourage their use
and reduce tax avoidance.
392 C28.R5 M Digital Services Tax Provision of the
law indicating
its entry into
force
Q1 2021 Entry into force of the Law on certain digital services tax (Ley 4/2020, de 15 de
octubre, del Impuesto sobre Determinados Servicios Digitales) to generate new sources
of revenue to the government based on emerging business sectors while developing the
tax system in a coherent manner and where relevant in the international context.
393 C28.R6 M Financial Transaction Tax Provision of the
law indicating
its entry into
force
Q1 2021 Entry into force of the Law on Financial Transaction Tax (Ley 5/2020, de 15 de
octubre, del Impuesto sobre las Transacciones Financieras) to generate new sources of
revenue to the government while developing the tax system in a coherent manner and
where relevant in the international context.
394 C28.R7 M Modifications of Personal
Income Tax and Wealth Tax
in 2021
Provision of the
Budget Law
indicating its
entry into force
Q1 2021 Entry into force of the modifications introduced by the Budget Law for 2021 and the
development regulations related to Personal Income Tax and Wealth Tax to reduce the
government deficit and to make the personal income taxation more progressive.
395 C28.R8 M Modifications of Corporate
Income Tax in 2021
Provision of the
Budget Law
indicating its
entry into force
Q1 2021 Entry into force of the modifications introduced by the Budget Law for 2021 and the
development regulations related to Corporate Income Tax to increase corporate tax
revenue.
396 C28.R9 M Modifications of indirect
taxes in 2021
Provision of the
Budget Law
indicating its
entry into force
Q1 2021 Entry into force of the modifications introduced by the Budget Law for 2021 and the
development regulations related to indirect taxes to promote healthier diets via the
reduction of consumption of certain sugary beverages and to increase central
government revenues via increasing the tax on insurance premiums.
512 C28.I1 T Tax deductions declared for
the purchase of EVs or the
million
EUR
0 210 Q2 2026 Tax declarations for a total amount of deductions of EUR 210 million related to the
purchase of plug-in and fuel cell electric vehicles or the installation of charging points
shall be submitted.
263
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator
for target Time
Description of each milestone and target
Unit Baseline Goal Q Year
installation of charging
stations
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AC. COMPONENT 29: IMPROVING THE EFFECTIVENESS OF PUBLIC SPENDING
The reforms in component 29 of the Spanish recovery and resilience plan aim at (i) improving the
effectiveness of public spending via strengthening the framework and practices for spending reviews
and (ii) aligning the central government budget with sustainable development goals and the principles
of green budgeting.
The objective of the component of the plan is to improve the quality of public expenditure, in
particular, by reviewing its composition and refocusing its use, to support economic growth and job
creation, and ultimately to make public finances stabile and public debt more sustainable over the
medium term. The reforms also address the challenges posed by the new economic and social reality.
The component addresses the Country Specific Recommendation on – when economic conditions
permit – the pursuit of fiscal policies aimed at achieving prudent medium-term budgetary positions
and ensuring debt sustainability, while encouraging investment (Country Specific Recommendation
1 2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
AC.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C29.R1) – Public spending review and evaluation process
The objective of this reform is to set up a permanent framework that ensures improvements in the
quality of public spending, strengthens fiscal stability and the sustainability of general government
finances. This reform contains four sub-elements:
• Incorporation into the decision-making process of the recommendations of the spending
review 2018-2020 (phase I and phase II): To achieve an effective follow-up of the phase I and
II recommendations, budgetary units who were given recommendations shall be given a
deadline to reply to these recommendations in line with the principle of “comply or explain”.
The Ministry of Finance is expected to be tasked to monitor the follow-up and produce an
annual report on the response to the recommendations.
• Launching of phase III of the spending review 2021: The third phase of the spending review
is planned to focus on financial instruments and municipality waste management;
• New public spending review and evaluation process (for 2022-2026): Future spending
reviews in this cycle would be carried out by the independent fiscal authority (Autoridad
Independiente de Responsabilidad Fiscal, AIReF). The focus, coverage and timeline of these
future reviews shall be decided by the Council of Ministers after consultations with AIReF.
The aim is to publish a report annually in 2022-2026;
• Strengthening the capacity of the evaluator (AIReF): AIReF’s statute shall be modified to
create a new unit responsible for the public spending reviews.
Reform 1 may be seen as supporting coherence and other reforms in the Spanish recovery and
resilience plan, notably in components 6, 17, 18, 21, 23 and 28, where the recommendations based
on phase I and II of the spending review have fed into those reform priorities.
This reform is expected to be completed by 30 June 2023.
Reform 2 (C29.R2) – Alignment of the Central Government Budget with the Sustainable
Development Goals of the 2030 Agenda
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The objective of this reform is to align the state budget with the Sustainable Development Goals
(SDGs), which are underlying the whole plan. The reform shall consist in the publication of a report
in the context of the state budget process that, in compliance with a predefined methodology, shall
reflect the alignment of public investments with the SDGs. This reform builds on the methodology
and monitoring framework currently being designed with support of the EU Technical Support
Instrument.
The implementation of the measure shall be completed by 30 September 2021.
Reform 3 (C29.R3) – Alignment of the Central Government Budget with green budgeting
The objective of this reform is to align the state budget with the EU green budgeting reference
framework in the medium term. It reinforces reform 2 and more generally the green aspirations of the
plan. The reform shall consist of the publication of two reports, in the context of the central
government budget process that shall respectively map green and brown expenses over the annual
budget laws for 2023 and 2024. This reform builds on the methodology and monitoring framework
currently being designed with support of the EU Technical Support Instrument.
The implementation of the measure shall be completed by 30 June 2023.
AC.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
266
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
397 C29.R1 M Setting-up of a permanent
team in the Ministry of
Finance for the active
monitoring of the
implementation of the results
of the spending reviews and
approval of the Order of
Elaboration of the Annual
Budgetary law
Provisions of the
legislation
indicating its
entry into force.
Order of
Elaboration of the
Annual Budgetary
Law
Q2 2021 Entry into force (i) of the setting-up within the Ministry of Finance (in the
Secretariat of State for Budget and Expenditure) of a permanent team for the
active monitoring of the implementation of the results of the spending reviews,
promoting the "comply or explain" principle; and (ii) of the commitment of the
Ministry of Finance to publish an annual report with responses to all spending
review recommendations issued by AIReF. The Order of Elaboration of the
Annual Budgetary Law shall include the commitment of the Central
Administration and Social Security to monitor and follow-up through the budget
cycle the recommendations of the spending reviews, including measures that
have been implemented or are scheduled to be implemented in the following
year.
398 C29.R1 M Phase III of the spending
review
Approval by
Council of
Ministers
Q2 2021 The Council of Ministers shall decide on the launching of phase III of the
spending review in 2021. The third phase of the spending review shall address at
least two areas: financial instruments and municipal waste management. The
spending review shall be carried out by AIReF.
399 C29.R1 M Creation of a permanent unit
within AIReF responsible for
carrying out the spending
reviews mandated by the
government.
Provisions of the
RD indicating its
entry into force
Q2 2021 Entry into force of the amendment of the Royal Decree 215/2014, of the Organic
Statute of AIReF, with the creation of a permanent unit in charge of carrying out
the spending reviews commissioned by the Government.
400 C29.R1 M Approval by Council of
Ministers of the new cycle
(2022-26) of spending
reviews to be commissioned
to AIReF.
Provision of the
agreement of the
Council of
Ministers
indicating its
entry into force
Q4 2021 The new multiannual public spending review cycle shall cover the period 2022-
2026. To properly plan the application and collect the necessary information for
each phase of the spending review, after consultation with AIReF, the Council of
Ministers shall decide and publish at least the policy areas, the public entities
concerned and the time periods to be covered by the analysis as well as relevant
methodological aspects.
401 C29.R1 M Publication of a monitoring
report
Publication in the
Ministry of
Finance webpage
Q1 2022 Annual publication of a monitoring report. The report shall list the
recommendations issued by AIReF and detail the regulatory changes or other
measures taken to address them. Where the spending centres to which the
recommendations are addressed do not agree with them, appropriate justification
shall be included.
402 C29.R1 M Phase III of the spending
review
Publication of the
reports in AIReF
webpage
Q2 2023 Publication of the reports of the third phase of the spending review by AIReF.
403 C29.R2 M Budget Alignment Report
with SDGs
Publication as
Complementary
documentation in
the Annual
Budgetary Law
Q3 2021 Publication of the report accompanying the 2022 draft Budget Law on its
alignment with the Sustainable Development Goals.
267
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
404 C29.R3 M Green Budgeting alignment
Report
Publication as
Complementary
documentation in
the Annual
Budgetary Law
Q3 2022 Report on Green Budget (green dimension) accompanying the Annual Budget
Law for 2023.The report shall map green expenses in the annual budget law and
be prepared in line with the methodology and monitoring framework designed
with the support of the EU Technical Support Instrument.
405 C29.R3 M Green Budgeting alignment
Report
Publication as
Complementary
documentation in
the Annual
Budgetary Law
Q2 2023 Report on Green Budget (brown dimension) accompanying the Annual Budget
Law for 2024.The report shall map brown expenses in the annual budget law and
be prepared in line with the methodology and monitoring framework designed
with the support of the EU Technical Support Instrument.
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AD. COMPONENT 30: PENSIONS
The objective of the component of the Spanish recovery and resilience plan is to reform the pension
system in order to i) ensure the financial sustainability of the system in the short, medium and long
term, ii) maintain the purchasing power of pensions, iii) preserve the adequacy of pensions, iv) protect
pensioners from poverty and v) ensure intergenerational equity. The reform measures build on the
broad parliamentary consensus on the adoption of the recommendations of the Toledo Pact144. The
measures, which are still subject to social dialogue, include: i) the separation of funding sources, ii)
a revised indexation mechanism of pension benefits, iii) incentives for late retirement and regulatory
changes concerning early retirement, iv) changes to the contribution period for the calculation of the
retirement pension, v) a new system of contributions for self-employed based on real income and vi)
the development of occupational pension schemes through collective bargaining.
The component addresses the Country Specific Recommendations on preserving the sustainability of
the pension system (Country Specific Recommendation 1 2019) and pursuing fiscal policies, when
economic conditions permit, aimed at achieving prudent medium-term budgetary positions and
ensuring debt sustainability, while encouraging investment (Country Specific Recommendation 1
2020).
It is expected that no measure in this component does significant harm to environmental objectives
within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of
the measures and the mitigating steps set out in the recovery and resilience plan in accordance with
the DNSH Technical Guidance (2021/C58/01).
AD.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C30.R1) – Separation of sources of social security funding
The objective of the reform is to change the financing of the pension system in line with the Toledo
Pact recommendations so that contributory benefits are financed through social contributions and
non-contributory benefits are paid from the state budget. The reform shall consist of the state taking
over the financing of a number of expenditure items, which are currently covered by social
contributions. The reform shall strengthen the link between contributions and entitlements and
improve the financial sustainability of the contributory system.
The expenditure items that were formerly financed though social contributions but under this reform
are considered as non-contributory and financed through the state budget consist of i) a part of non-
contributory employment policies, ii) reductions in the social security contribution to promote
employment, iii) childbirth and childcare allowances, iv) expenditure related to early retirement, v)
the maternity pension supplement, v) pensions for family members, vi) support measures (‘implicit
subsidies’) to special schemes and vii) the cost of complementing the gaps in contributions for the
calculation of the old-age pension.
The reform has started through provisions in the general state budget for 2021, and shall be
implemented progressively through transfers from the state budget to the social security budget.
The measure shall be implemented by 31 December 2023.
Reform 2 (C30.R2) – Maintenance of the purchasing power of pensions, alignment of the effective
retirement age with the statutory retirement age, adaptation of the calculation period for the
calculation of the retirement pension to new careers and replacement of the sustainability factor by
an intergenerational equity mechanism
The objectives of the reform are to i) guarantee the purchasing power of pensioners, ii) increase labour
participation at ages close to the legal retirement age, iii) postpone retirement, iv) reinforce the
144 The recommendations of the Toledo Pact have been published in the Official Journal on 10 November 2020:
https://www.congreso.es/public_oficiales/L14/CONG/BOCG/D/BOCG-14-D-175.PDF.
269
progressivity of the contribution system, v) adapt the current regulation to discontinuous careers and
other forms of atypical work and vi) address the impact of the forthcoming demographic changes
without worsening the adequacy of current and future pensions. The reform consists of four separate
regulatory reforms in line with the Toledo Pact recommendations, to be adopted in two steps.
The reforms to enter into force by 31 December 2021 are:
• A new indexation mechanism that links pension benefits to inflation, with the objective to
guarantee the purchasing power of pensioners in a permanent manner.
• Alignment of the effective retirement age with the statutory retirement age, with the
objectives to increase labour participation at ages close to the legal retirement age, and to
postpone retirement. The measure shall consist of the following regulatory changes:
a. Creating new incentives for delaying retirement (increased economic incentives
to delay retirement and the promotion of compatibility between work and pension).
In particular, those workers that defer retirement shall be entitled to choose among:
an increase of the pension amount for each complete additional contribution year
credited between the legal age of retirement and the effective retirement; a lump-
sum payment; and a combination of the former two.
b. Reinforcing disincentives in the regulation of early retirement elements of current
regulation of early retirement. The reduction rate for early retirement shall be
modified in order to increase the effective retirement age and to remove the
privileged treatment given to those pensioners with the maximum contribution
base. Collective bargaining provisions that force access to pension at the standard
retirement age are to be prohibited.
The reforms to enter into force by 31 December 2022 are:
• The adjustment of contributory period for the calculation of the retirement pension, with
the objective to reinforce the progressivity of the system and adapt the current regulation
to discontinuous careers and other forms of atypical work.
• Replacement of the sustainability factor with a mechanism that guarantees
intergenerational equity and budgetary sustainability. The objective of the measure is to
address the impact of the forthcoming demographic changes without worsening the
adequacy of current and future pensions.
The measure shall be implemented by 31 December 2022.
Reform 3 (C30.R3) – Reform of the Social Security contribution system for the self-employed
The objective of the reform is to equalise the treatment of workers and self-employed, to increase
contributions to the pension system and to ensure that self-employed receive an adequate pension
income. The reform shall amend the contribution regime of self-employed. The reform shall base the
contributions of self-employed on real income, instead of a self-chosen contribution base, in line with
the Toledo Pact recommendations. The final contribution shall be calculated based on the self-
employed professional income provided by the tax authorities. The reform shall be implemented
gradually through increases in the minimum contribution base to allow for adaptation to the new
regime.
The measure shall be implemented by 30 June 2022.
Reform 5 (C30.R5) – Review of the current supplementary pension system
The reform shall revise the regulatory framework for the supplementary pension system, with the
objective to increase coverage of occupational pension schemes agreed through collective bargaining,
preferably on a sectoral level. The new legal framework for occupational pension schemes is aimed
to cover workers without occupational pension schemes in their companies and self-employed who
currently do not have access to these second-pillar schemes.
270
The specific measures of the reform shall include:
i. Creation of publicly promoted funds for occupational retirement provision, managed by the
private sector.
ii. Incentives and regulatory changes to increase the coverage of occupational pension schemes
agreed through collective bargaining.
iii. Simplification of the procedures of the pension schemes.
iv. Regulatory changes to promote the mobility of workers between different companies and
sectors.
v. Tax incentives to promote participation in collective occupational schemes
vi. Limiting management costs for collective occupation schemes below 0,30 % of assets under
management.
The implementation of the reform has started through provisions in the general state budget for 2021
shifting tax incentives formerly associated with individual pension schemes in favour of the collective
schemes (measure v. above) and through the public promotion of funds for occupational retirement
provision (measure i. above).
The measure shall be implemented by 30 June 2022.
Reform 6 (C30.R6) – Adjustment of maximum contribution base
The reform shall increase the maximum contribution base of the pension system and adjust maximum
pensions in order to widen the contribution base, increase the progressivity of the pension system and
to increase overall revenue. The measures are in line with the Toledo Pact recommendations. The
adjustment of the system is gradual to allow contributors to adapt to the changes. Maximum pensions
and maximum contribution bases are increased correspondingly with a view to maintain the
contributory nature of the system. The reform shall be implemented gradually, over the next thirty
years.
The measure shall enter into force by 31 December 2022.
AD.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
271
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
406 C30.R1 M Separation of financing for
the Social Security
Provision of the
law indicating
its entry into
force
Q4 2020 Entry into force of Law 11/2020, of 30 December, on the 2021 General State Budget, of
the separation of sources of financing for Social Security. Annually, the State shall
transfer to the Social Security system an amount equivalent to the expenditure non-
contributory items. This shall enable the reduction of the Social Security deficit and its
transfer to the Central Administration, which has the adequate tools to address it. It shall
also dispel doubts on the solvency on the system improving the conditions to address the
medium and long-term challenges. The 2021 State Budget Law shall foresee a first and
significant step in this direction.
407 C30.R2 M Maintenance of purchasing
power of pensions and the
alignment of the effective
retirement age and the legal
retirement age
Provision of the
legislation
indicating its
entry into force
Q4 2021 Entry into force of legislation published in the Official Journal aiming at the: a) Maintenance of purchasing power of pensions: a new revaluation mechanism that links
pensions to inflation will be developed to ensure that purchasing power of pensioners is
guaranteed in a permanent manner. b) Alignment of the effective retirement age and the legal retirement age: providing
incentives for delaying retirement, including increased economic incentives and the
promotion of reconciliation between work and retirement in order to increase labour
participation at ages close to the legal retirement age and postpone retirement.
408 C30.R2 M Adjustment of the
computation period for the
calculation of the retirement
pension
Provision of the
legislation
indicating its
entry into force
Q4 2022 Entry into force of legislation for the adjustment of the computation period, extending the
computation period for the calculation of the retirement pension.
409 C30.R2 M Replacement of the
sustainability factor with an
intergenerational equity
mechanism
Provision of the
legislation
indicating its
entry into force
Q4 2022 Entry into force of legislation of the replacement of the current sustainability factor that
links pensions to life expectancy with a mechanism that guarantees intergenerational
equity and budgetary sustainability by adjusting to demographic changes.
An impact assessment that proves the intergenerational equity is guaranteed.
410 C30.R2 M Updated projections showing
how the pension reforms
undertaken in 2021 and 2022
ensure long-term fiscal
sustainability
Publication of a
report on the
Social Security
Website
Q4 2022 Publication of updated projections showing how the pension reforms undertaken in 2021
and 2022 ensure long-term fiscal sustainability, also taking into account the impact of
other structural reforms, such as labour market reforms.
411 C30.R3 M Reform of the Social
Security contribution system
for the self-employed
Provision of the
legislation
indicating its
entry into force
Q2 2022 Entry into force of legislation of the reform of the Social Security contribution system for
the self-employed, gradually shifting the contribution system to be based on real income.
272
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for
target Time
Description of each milestone and target
Unit Baseline Goal Q Year
413 C30.R5 M Review of tax breaks related
to the current supplementary
pension system
Provision of the
law indicating
the entry into
force of final
provision 11
and Article 62
Q4 2020 Entry into force of Law 11/2020, of December 30, on the 2021 General State Budget, of
the review of tax breaks related to the current supplementary pension system. The right to
tax breaks shall be transferred from individual private pension plans to occupational
pension schemes based on collective employment agreements. Relevant provisions of the
Budget Law for the introduction of the new framework are the final provision 11 LPGE
and Article 62.
414 C30.R5 M Review of the current
supplementary pension
system
Provision of the
legislation
indicating its
entry into force
Q2 2022 Entry into force of legislation of the review of the current supplementary pension system
to promote pension schemes through the creation by the Administration of pension funds
open to all companies and workers.
415 C30.R6 M Adjustment of maximum
contribution base
Provision of the
legislation
indicating its
entry into force
Q4 2022 Entry into force of legislation for the adjustment of maximum contribution base:
gradually increasing the maximum contribution base of the system and adjusting
maximum pensions in order to widen the contribution base and progressivity of the
system and to increase overall revenue.
273
AE. COMPONENT 31: REPOWEREU CHAPTER
The objective of the REPowerEU chapter is to reduce the overall reliance to fossil fuels and in
particular, to simplify permitting for new electricity networks and renewable energy projects, support
the production of renewable energy and renewable hydrogen, improve the value chain for renewable
energy sources and boost industrial decarbonisation.
The component addresses the Country Specific Recommendations related to reducing overall
reliance on fossil fuels in 2022 and 2023. It contributes with measures to accelerate the deployment
of renewable energy, with a focus on decentralised installations and self-consumption, including by
further streamlining permitting procedures and improving access to the grid. It also supports
complementary investment in storage, network infrastructure and renewable hydrogen (Country
Specific Recommendation 4 2022 and Country Specific Recommendation 3 2023).
No measure in this component shall cause significant harm to environmental objectives within the
meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the
measures and the mitigating steps set out in the recovery and resilience plan in accordance with the
DNSH Technical Guidance (2021/C58/01).
AE.1. Description of the reforms and investments for non-repayable financial support
Reform 1 (C31.R1) – Reform improving permitting for renewable energy production projects and
electricity network infrastructure
The objective of the reform is two-fold. First, to simplify permitting procedures for renewable energy
production and for electricity network infrastructure and second, to streamline the processing of
permit applications. As regards the first objective, the reform shall consist of legislation simplifying
procedures for renewable energy projects and for electricity network infrastructure. In this regard, the
reform shall include the following elements:
• simplifying the procedures for certain categories of projects, including the environmental
impact assessment and the authorisation procedure;
• clarifying and reducing the administrative burden for certain projects as regards the injection
of renewable gases into the gas network;
• Establishing a deadline when the CNMC needs to issue a report regarding the authorisation
of new renewable energy projects;
• Removing restrictions to the deployment of self-consumption and simplifying their permitting
procedures;
• Improving the allocation of network capacity.
As regards the second objective, the reform shall involve establishing a new administrative unit within
the central administration to support processing permit applications of renewable energy projects.
The implementation of the measure shall be completed by 30 September 2023.
Investment 1 (C31.I1) – Investment promoting self-consumption (based on renewable energy and
behind-the-meter storage)
The objective of this investment is to promote self-consumption applications and storage behind-the-
meter. It consists in a scale-up of measure C7.I1 (Development of renewable energies and storage).
Investment 2 (C31.I2) – Scheme to support the production and uptake of renewable hydrogen
This measure shall consist of a public investment in a support scheme covering subsidies and,
potentially, equity, including venture capital, to support the production and uptake of renewable
hydrogen. The scheme shall operate by providing financial incentives via the award of grants or equity
investments, including venture capital, to the private sector, as well as to public sector entities
274
engaged in similar activities. The scheme shall be managed by ‘Instituto de Diversificación y Ahorro
de la Energía’ (IDAE) as the implementing partner.
In order to implement the investment into the scheme, Spain shall adopt one or several legal
instruments (in the case of equity investments, this instrument would be an investment policy to be
approved by IDAE), establishing the scheme, that shall include the following elements:
1. The list of activities eligible for support which shall be at least one of the following:
o Supporting innovation in the value chain and the knowledge-base for renewable
hydrogen: this strand may include research and development, technology transfer and
manufacturing and testing systems and components.
o Establishing renewable hydrogen clusters which would integrate production,
processing and consumption at large-scale.
o Developing ‘pioneering’ projects, which would enable introducing renewable
hydrogen at a smaller scale in different sectors such as industry, electricity generation,
thermal uses and transport.
o Supporting the integration of the Spanish renewable hydrogen system into the
European system, for instance, supporting companies in European projects such as in
IPCEI initiatives. Resulting projects under these IPCEI initiatives shall fit under the
previously mentioned three activities eligible for support (value chain, clusters,
pioneering projects).
o Supporting projects in Spain via the European Hydrogen Bank's ‘Auctions-as-a-
Service' scheme.
2. Description of the decision-making process of the scheme: The evaluation of the applications
and the selection of the beneficiaries to be included in final award decisions or investment
decisions under the scheme shall be taken by an investment committee or technical evaluation
committee and approved by a majority of votes from members who are independent from the
government, meaning that they must be either staff employed by IDAE and/or other
independent experts. Final award decisions or investment decisions under the scheme shall be
limited to the approval (without modifications) or the exercise of a veto right on an award
decision or investment decision proposed by the investment committee or relevant equivalent
governing body. In the event that any of the applicants are participated by IDAE and the
budget for that call is insufficient to cover all the applications received, the evaluation process
shall be externally audited as envisaged in IDAE's “Plan de Mitigación de Potenciales
Conflictos de Interés en Sociedades Participadas”.
3. Requirement to comply with the ‘Do no significant harm’ (DNSH) principle under the
Recovery and Resilience Facility as set out in the DNSH Technical Guidance (2021/C58/01).
In the case of general support to corporates (including equity and venture capital), the legal
instrument(s) shall exclude companies with a substantial focus145 in the following sectors: (i)
fossil fuel-based energy production and related activities146; (ii) energy-intensive and/or high
145 It is considered that a Final Beneficiary has a “substantial focus” on a sector or business activity if such sector or
activity is identified as being an essential part of the business activity of the Final Beneficiary respectively in relation to
the gross revenue, profit, or client base of the Final Beneficiary. The gross revenue generated from the restricted sector or
activity shall, in any case, not exceed 50% of the gross revenue. 146 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01); and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation.
275
CO2-emitting industries147; (iii) production, rental, or sale of polluting vehicles148; (iv) waste
collection, waste treatment and disposal149, (v) processing of nuclear fuel, production of
nuclear energy. Furthermore, the legal instrument(s) shall require compliance with the
relevant EU and national environmental legislation of the final beneficiaries of the subsidy
schemes.
4. The requirement that final beneficiaries of the Facility shall not receive support from other
Union instruments to cover the same cost.
5. The amount covered by the scheme and the requirement to reinvest any unused proceeds from
the scheme in the activities as those listed above, including beyond 2026.
6. Reporting requirements for climate investment for the subsidy scheme150.
7. For equity investments, including venture capital, the key requirements of the investment
policy as regards the possible award of funds to equity investments, including venture capital
shall include:
a) The description of the financial product(s) lines and eligible final beneficiaries
b) The requirement that all investments supported are economically viable.
8. For equity investments, including venture capital, the following monitoring, audit and control
requirements:
a) The description of IDAE's monitoring system to report on the investment mobilized.
b) The description of IDAE's procedures that will ensure the prevention, detection and
correction of fraud, corruption and conflicts of interests.
c) The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the relevant legal act establishing the scheme before committing
to finance an operation.
d) The obligation of carrying out risk-based ex-post audits in accordance with an audit plan
of IDAE. These audits shall verify i) that the control systems are effective, including the
detection of fraud, corruption and conflict of interests; ii) compliance with the DNSH
principle, the State Aid rules, the climate and digital target requirements; and iii) that the
requirement for IDAE to verify that a responsible declaration is presented by the final
147 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 148 Polluting vehicles are defined as non-zero-emission vehicles. 149 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste,
and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing
exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level 150 Final beneficiaries associated to specific projects shall be required to provide a justification of the selected intervention
field for each project supported, together with a description of the project, for the purpose of the computation of the
climate contribution. For the purpose of the computation of the climate contribution, in the case of equity, quasi-equity,
corporate bonds or equivalent instruments not targeted to specific projects, criteria shall be used to require that at least
90% of the recipient’s revenue during the preceding financial year or future revenues as per a business plan are/will be
generated from an activity that complies with the relevant criteria arising from the applicable intervention fields in annex
VI to the RRF Regulation. Final beneficiaries from equity, quasi-equity, corporate bonds or equivalent instruments not
targeted to specific projects shall provide a justification for the selected intervention field(s). The implementing partner
shall also be required to provide to the Member State a semi-annual report on the implementation of each project/activity.
276
beneficiary to control whether the same cost is covered by another Union instrument is
respected. The audits shall also verify the legality of the transactions and that the
conditions of the applicable legal instrument(s) establishing the scheme are being
respected.
Investment 3 (C31.I3) – Subsidy scheme to support the decarbonisation of the industrial sector and
value chain of renewable energy sources and storage
This measure shall consist of a public investment in a support scheme covering subsidies and,
potentially, equity, including venture capital, to support the decarbonisation of the industrial sector
and value chain of renewable energy and storage. The scheme shall operate by providing financial
incentives via the award of grants or equity investments, including venture capital, to the private
sector, as well as to public sector entities engaged in similar activities. The scheme shall be managed
by ‘Instituto de Diversificación y Ahorro de la Energía’ (IDAE) as the implementing partner.
In order to implement the investment, the government shall adopt one or several legal instruments (in
the case of equity investments, this instrument would be an investment policy to be approved by
IDAE) establishing the scheme, that shall include the following elements:
1. The list of activities eligible for support, which shall be at least one of the following: the
decarbonisation of the industrial sector, the design, manufacturing, storage, recycling or
research & development of technologies and components relevant for the transition to a net-
zero-emission economy and the adaptation of infrastructure, such as ports. Examples of those
technologies or components include batteries, solar panels, wind turbines and heat pumps.
The recovery of raw materials necessary for the manufacturing of those technologies may also
be supported.
2. Description of the decision-making process of the scheme: The evaluation of the applications
and the selection of the beneficiaries to be included in final award decisions or investment
decisions under the scheme shall be taken by an investment committee or technical evaluation
committee and approved by a majority of votes from members who are independent from the
government, meaning that they must be either staff employed by IDAE and/or other
independent experts. Final award decisions or investment decisions under the subsidy scheme
shall be limited to the approval (without modifications) or the exercise of a veto right on an
award decision or investment decision proposed by the investment committee or relevant
equivalent governing body. In the event that any of the applicants are participated by IDAE
and the budget for that call is insufficient to cover all the applications received, the evaluation
process shall be externally audited as envisaged in IDAE's “Plan de Mitigación de Potenciales
Conflictos de Interés en Sociedades Participadas”.
3. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle under the
Recovery and Resilience Facility as set out in the DNSH Technical Guidance (2021/C58/01).
In particular, the legal instrument(s) shall exclude the following list of activities: (i) activities
related to fossil fuels, including downstream use151; (ii) activities under the EU Emission
Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than
151 Except (a) projects under this measure in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01); and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation.
277
the relevant benchmarks152; and (iii) activities related to waste landfills, incinerators153 and
mechanical biological treatment plants154. In the case of general support to corporates
(including equity and venture capital), the legal instrument(s) shall exclude companies with a
substantial focus155 in the following sectors: (i) fossil fuel-based energy production and related
activities156; (ii) energy-intensive and/or high CO2-emitting industries157; (iii) production,
rental, or sale of polluting vehicles158; (iv) waste collection, waste treatment and disposal159,
(v) processing of nuclear fuel, production of nuclear energy. Furthermore, the legal
instrument(s) shall require compliance with the relevant EU and national environmental
legislation of the final beneficiaries of the subsidy schemes.
4. Requirements for climate investments for the subsidy scheme: at least EUR 902 000 000 of
the investments into the subsidy scheme, shall contribute to the climate change objective in
accordance with Annex VI to the RRF Regulation160.
5. The requirement that final beneficiaries of the Facility shall not receive support from other
Union instruments to cover the same cost.
152 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 153 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 154 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing resource efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 155 It is considered that a Final Beneficiary has a “substantial focus” on a sector or business activity if such sector or
activity is identified as being an essential part of the business activity of the Final Beneficiary respectively in relation to
the gross revenue, profit, or client base of the Final Beneficiary. The gross revenue generated from the restricted sector or
activity shall, in any case, not exceed 50% of the gross revenue. 156 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01); and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 157 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas
emissions that are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse
gas emissions that are not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not
possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the
Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 158 Polluting vehicles are defined as non-zero-emission vehicles. 159 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste,
and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing
exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 160 Final beneficiaries associated to specific projects shall be required to provide a justification of the selected intervention
field for each project supported, together with a description of the project, for the purpose of the computation of the
climate contribution. For the purpose of the computation of the climate contribution, in the case of equity, quasi-equity,
corporate bonds or equivalent instruments not targeted to specific projects, criteria shall be used to require that at least
90% of the recipient’s revenue during the preceding financial year or future revenues as per a business plan are/will be
generated from an activity that complies with the relevant criteria arising from the applicable intervention fields in annex
VI to the RRF Regulation. Final beneficiaries from equity, quasi-equity, corporate bonds or equivalent instruments not
targeted to specific projects shall provide a justification for the selected intervention field(s). The implementing partner
shall also be required to provide to the Member State a semi-annual report on the implementation of each project/activity.
278
6. The amount covered by the scheme and the requirement to reinvest any unused proceeds from
the scheme in the activities as those listed above, including beyond 2026.
7. For equity investments, including venture capital, the key requirements of the investment
policy shall include:
a) The description of the financial product(s) lines and eligible final beneficiaries
b) The requirement that all investments supported are economically viable.
8. For equity investments, including venture capital, the following monitoring, audit and control
requirements:
a) The description of IDAE's monitoring system to report on the investment mobilized.
b) The description of IDAE's procedures that will ensure the prevention, detection and
correction of fraud, corruption and conflicts of interests.
c) The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the relevant legal act establishing the scheme before committing
to finance an operation.
d) The obligation of carrying out risk-based ex-post audits in accordance with an audit plan
of IDAE. These audits shall verify: i) that the control systems are effective, including the
detection of fraud, corruption and conflict of interests; ii) compliance with the DNSH
principle, the State Aid rules, the climate and digital target requirements; and iii) that the
requirement for IDAE to verify that a responsible declaration is presented by the final
beneficiary to control whether the same cost is covered by another Union instrument is
respected. The audits shall also verify the legality of the transactions and that the
conditions of the applicable legal instrument(s) establishing the scheme are being
respected.
279
Investment 4 (C31.I4) – Investment to support electricity network infrastructure
The objective of this investment is to support the development of the Spanish electricity transmission
network. The investment consists of eligible projects within the 2021-2026 Spanish network
development Plan (‘the Plan’).
Investment 5 (C31.I5) – Investment to support industrial decarbonisation (grants)
The objective of this measure is to support the decarbonisation of industrial processes. The measure
consists in support for the decarbonisation of the manufacturing industry and the development of new
highly efficient and decarbonised manufacturing facilities.
Investment 6 (C31.I6) - Subsidy scheme for decarbonisation projects (grants)
This measure shall consist of a public investment in a public subsidy scheme in order to incentivise
private investment in industrial decarbonisation. The Scheme shall operate by providing subsidies
directly to the private sector as well as to public sector entities engaged in similar activities. .
The scheme shall be managed by SEPIDES as the implementing partner. A relevant legal act shall
transform SEPIDES into a public undertaking in order to implement this investment.
In order to implement the investment into the scheme, the government shall adopt one or several legal
instruments establishing the subsidy scheme, that shall include the following elements:
1. Description of the decision-making process for the scheme: The evaluation of the applications
and the selection of the beneficiaries to be included in final award decisions or investment
decisions under the scheme shall be taken by an evaluation committee or other relevant equivalent
governing body and approved by a majority of votes from members who are independent from
the Spanish Government, meaning they must be either staff employed by SEPIDES and/or other
independent experts. The final investment decision of the scheme shall be limited to the approval
(without modifications) or the exercise of a veto right on an investment decision proposed by the
evaluation committee or relevant equivalent governing body.
2. The description of the subsidies provided and eligible final beneficiaries..
3. Requirement to comply with the ‘Do no significant harm’ (DNSH) principle . In particular, the
legal instrument(s) shall exclude the following list of activities: (i) activities under the EU
Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower
than the relevant benchmarks161; (ii) activities related to fossil fuels, including downstream use,
outside the Emission Trading Systems (ETS)162. The following R&D&I actions under this
investment shall be considered compliant with the ‘Do no significant harm’ Technical Guidance
(2021/C58/01): R&D&I actions under this investment devoted to substantially increasing the
environmental sustainability of companies (such as decarbonisation, reduction of pollution and
the circular economy) if the primary focus of the R&D&I actions under this investment is on
developing or adapting alternatives with the lowest possible environmental impacts in the sector.
Furthermore, the legal instrument(s) shall require compliance with the relevant EU and national
environmental legislation of the final beneficiaries of the subsidy schemes.
161 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 162 Except for (a) projects under this measure in power and/or heat generation, as well as related transmission and
distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no
significant harm’ Technical Guidance (2021/C58/01); and (b) activities and assets under point (i) for which the use of
fossil fuel is temporary and technically unavoidable for the timely transition towards a fossil fuel free operation.
280
4. Requirements for climate investments for the subsidy scheme: at least EUR 203 400 000 of the
RRF investment into the scheme shall contribute to the climate change objectives in accordance
with Annex VI to the RRF Regulation163.
5. The requirement that final beneficiaries of the subsidy scheme shall not receive support from
other Union instruments to cover the same costs.
6. The amount covered by the scheme and the requirement to reinvest any unused proceeds from the
subsidy scheme in the activities as those listed above, including beyond 2026.
Investment 9 (C31.I9) – Scheme to support the Green Transition
This measure aims to support the Spanish green transition in the sectors of electric mobility,
renewables energies, and energy storage.
This measure consists of a public investment in a support scheme covering grants to support the
deployment of electric vehicle fleets and their recharging infrastructure, renewable energy, energy
storage, support to the value chain and new business models in the sector , and the development of
the energy transition in the islands. The scheme shall operate by providing financial incentives via
the award of grants to the private sector, as well as to public sector entities engaged in similar
activities. The scheme shall be managed by ‘Instituto de Diversificación y Ahorro de la Energía’
(IDAE) as the implementing partner.
In order to implement the investment into the scheme, Spain shall adopt one or several legal
instruments establishing the scheme, that shall include the following elements:
1. The restrictive list of activities eligible for support includes the following activities:
a. to support the deployment of electric vehicle fleets (BEV, REEV, PHEV or FCEV) and
to support recharging infrastructure and/or publicly accessible recharging stations along
the TEN-T core and comprehensive road network (including on-site production of
renewable electricity or storage),
b. to support renewable energy sector,
c. to support initiatives carried out by energy communities,
d. to support the energy transition on the islands,
e. to support storage projects,
f. to support new business models in the energy transition,
g. to support recycling of renewable technology components.
2. Description of the decision-making process of the scheme: The evaluation of the applications and
the selection of the beneficiaries to be included in final award decisions or investment decisions
under the scheme shall be taken by an investment committee or technical evaluation committee
and approved by a majority of votes from members who are independent from the government,
meaning that they must be either staff employed by IDAE and/or other independent experts. Final
award decisions or investment decisions under the scheme shall be limited to the approval
(without modifications) or the exercise of a veto right on an award decision or investment decision
proposed by the investment committee or relevant equivalent governing body. In the event that
any of the applicants are participated by IDAE and the budget for that call is insufficient to cover
all the applications received, the evaluation process shall be externally audited as envisaged in
IDAE's “Plan de Mitigación de Potenciales Conflictos de Interés en Sociedades Participadas”.
163 Final beneficiaries from loans, participatory loans, project bonds, guarantees or equivalent instruments associated to
specific projects shall be required to provide a justification of the selected intervention field for each project supported,
together with a description of the project. The implementing partner shall also be required to provide to the Member State
a semi-annual report on the implementation of each project/activity.
281
3. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set out in the
DNSH Technical Guidance (2021/C58/01). In particular, the grants policy shall exclude the
following list of activities and assets from eligibility: (i) activities and assets related to fossil fuels,
including downstream use164, (ii) activities and assets under the EU Emission Trading System
(ETS) achieving projected greenhouse gas emissions that are not lower than the relevant
benchmarks165, (iii) activities and assets related to waste landfills, incinerators166 and mechanical
biological treatment plants167.
4. The requirement that final beneficiaries of the scheme shall not receive support from other Union
instruments to cover the same cost.
5. The amount covered by the scheme and the requirement to reinvest any unused proceeds from the
scheme in the activities as those listed above, including beyond 2026.
6. Reporting requirements for climate investment for the subsidy scheme168.
AE.2. Milestones, targets, indicators, and timetable for monitoring and
implementation for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2022 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
164 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is
temporary and technically unavoidable for the timely transition towards a fossil fuel free operation. 165 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 166 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 167 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level. 168 The implementing partner shall also be required to provide to the Member State a semi-annual report on the
implementation of each project/activity.
282
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
477 C31.R1 M Reform improving permitting
for renewable energy
production and electricity
network infrastructure
Entry into
force of the
provisions of
the relevant
legal acts
Q2 2023 This milestone includes two elements.
• First, the entry into force of the Royal Decree-Laws 14/2022, 17/2022,
18/2022 and 20/2022. The energy measures in these Royal Decree-
Laws aim at simplifying permitting for renewable energy projects and
electricity network infrastructure.
• Second, the entry into force of Orden TED/189/2023 establishing a
new administrative unit within the central administration supporting
the processing of permit applications of renewable energy projects.
478 C31.I1 T Investment promoting energy
storage or self-consumption
based on renewable energy
production or behind-the-
meter storage: Final reports
MW 2 811 3 337 Q2 2026 Final reports confirming the completion of the activities awarded shall be
submitted by recipient entities or individuals for grants relating to a
cumulative number of 526 MW of additional production capacity of
renewable energy or storage.
480 C31.I2 M Support scheme for
renewable hydrogen:
Establishment of the scheme.
Entry into
force of the
relevant legal
instrument(s)
Q4 2025 Entry into force of the legal instrument(s) establishing the support scheme
in line with the requirements specified in the description of the measure.
482 C31.I2 M Support scheme for
renewable hydrogen: Legal
agreements signed with final
beneficiaries or final award
resolutions published
Entry into
force of legal
financing
agreements or
publication of
final award
resolutions and
certificate of
transfer
Q2 2026 IDAE has published the final award resolutions or entry into force of
financing agreements with final beneficiaries, for 100% of the RRF
investment into the support scheme (including indirect costs).
Spain shall transfer EUR 1 600 000 000 to IDAE for the support scheme.
484 C31.I3 M Support scheme for the
decarbonisation of the
industrial sector and value
chain: Establishment of the
scheme
Entry into
force of the
legal
instrument(s)
Q4 2025 Entry into force of the legal instrument(s) establishing the support scheme
in line with the requirements specified in the description of the measure.
486 C31.I3 M Support scheme for the
decarbonisation of the
industrial sector and value
chain: Legal agreements
signed with final
beneficiaries or final award
resolutions published
Entry into
force of legal
financing
agreements or
publication of
final award
resolutions and
certificate of
transfer.
Q2 2026 IDAE has published the final award resolutions or entry into force of
financing agreements with final beneficiaries, for at least 100% of the RRF
investment into the support scheme (including indirect costs). IDAE shall
have ensured that 90% of this financing shall contribute to climate
objectives using the methodology in Annex VI of the RRF Regulation.
Spain shall transfer EUR 1 000 000 000 to IDAE for the support scheme.
283
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
490 C31.I4 M Supported electricity
transmission projects
Operating
Authorisation
Q2 2026 Operating Authorisations are issued for the electricity transmission projects
supported under the Royal Decree, which established the eligibility criteria
for the electricity transmission projects, and the adopted list of eligible
projects within the 2021-2026 Spanish network development Plan).
491 C31.I5 M Publication of the calls and
rules governing the granting
of support for the
decarbonisation of industry
Publication Q2 2023 Approval of the calls and the rules governing support in the form of grants
for projects for the decarbonisation of the manufacturing industry, as well
as the development of new highly efficient and decarbonised manufacturing
facilities. The calls and the rules governing support in the form of grants for
projects shall ensure that the measure complies with the ‘Do no significant
harm’ Technical Guidance (2021/C58/01 through the use of an exclusion
list and the requirement to comply with the relevant EU and national
environmental legislation.
493 C31.I5 M Decarbonisation projects Final reports Q2 2026 Final reports confirming the completion of the activities, for which a total
amount of EUR 379 350 000 was awarded, shall be submitted by recipient
entities or individuals for grants relating to decarbonisation projects.
40% of total awarded funds shall contribute to climate objectives using the
methodology in Annex VI of the RRF Regulation.
494 C31.I6 M Subsidy scheme for industrial
decarbonisation: Conversion
of SEPIDES into a public
undertaking
Entry into
force of
legislative act
Q4 2025 Entry into force of a legislative instrument converting SEPIDES into a
public undertaking.
495 C31.I6 M Subsidy scheme for industrial
decarbonisation:
establishment of the scheme
Entry into
force of the
relevant legal
instrument (s)
Q4 2025 Entry into force of the legal instrument(s) establishing the subsidy scheme
in line with the requirements specified in the description of the measure.
496 C31.I6 M Subsidy scheme for industrial
decarbonisation: Ministry has
completed the investment and
legal agreements signed with
final beneficiaries or final
award resolutions published
Entry into
force of legal
financing
agreements or
final award
resolutions
published and
certificate of
disbursement
to SEPIDES
Q2 2026 SEPIDES shall have published final award resolutions or entered into legal
financing agreements with final beneficiaries for an amount necessary to
use 100% of RRF investmentinto the scheme. SEPIDES shall have ensured
that 40% of this financing shall contribute to climate objectives using the
methodology in Annex VI of the RRF Regulation.
Spain shall transfer EUR 507 483 000 to SEPIDES for the scheme.
284
Number Measure Milestone / Target
Name
Qualitative
indicator for
milestones
Quantitative indicator for target Time
Description of each milestone and target Unit Baseline Goal Q Year
506 C31.I9 M Scheme to support green
transition: Establishment of
the scheme
Entry into
force of the
relevant legal
instrument(s)
Q4 2025 Entry into force of the legal instrument(s) establishing the support scheme
amounting the budget of the investment, in line with the requirements
specified in the description of the measure.
For calls prior to and during 2025, the decision-making process of the
scheme can consist of decisions unanimously approved and with at least
one vote being independent from the Spanish government.
507 C31.I9 M Scheme to support green
transition: Ministry has
completed the investment and
legal agreements signed with
final beneficiaries or final
award resolutions published
Entry into
force of legal
financing
agreements or
publication of
final award
resolutions;
and certificate
of transfer
Q2 2026 IDAE shall have published the final award resolutions or entry into force of
financing agreements with final beneficiaries, for 100% of the RRF
investment into the support scheme (including indirect costs).
Spain shall transfer EUR 2 190 000 000 to IDAE for the support scheme.
285
AF. COMPONENT 32: SUPPORT FOR RECOVERY AND RESILIENCE IN
RESPONSE TO NATURAL DISASTERS
The objective of this chapter is to support the recovery or the Spanish territory affected by the extreme
meteorological phenomenon in October 2024 as well as to reinforce resilience against broader
external shocks that have emerged globally. This severe event caused widespread flooding in the
Valencian Community and nearby regions and resulted in significant damage and economic
consequences.
No measure in this component shall cause significant harm to environmental objectives within the
meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the
measures and the mitigating steps set out in the recovery and resilience plan in accordance with the
DNSH Technical Guidance (2021/C58/01).
AF.1. Description of the investments for non-repayable financial support
Investment 1 (C32.I1): Green and sustainable mobility and infrastructure
The objective of this measure is to restore mobility after the DANA floodings.
The investment consists in:
i) the reconstruction or repair of railway infrastructure, support for railway services;
ii) support for the purchase of vehicles under the "Sección Etiqueta Cero" of the Programa
Reinicia Auto+
Investment 2 (C32.I2): Restoration of water, environmental and agricultural infrastructure
The objective of this measure is to restore the water, environmental and agricultural infrastructures
destroyed by the DANA floodings.
This investment consists in:
a) Hydrological and forest restoration;
b) installation of a High-Performance Computing system by the State Meteorological Agency;
c) restoration of hydraulic infrastructure;
d) restoration of hydraulic public domains (Dominio Público Hidráaulico);
e) reconstruction of agricultural productive potential.
Investment 3 (C32.I3): Employment opportunities for working people for the reconstruction and
socio-economic revitalization of the territories affected by the DANA
The objective of the measure is to provide employment opportunities for workers for the
reconstruction and socio-economic revitalization of the areas affected by the DANA. It consists in
the signature of employment contracts for workers in the areas affected.
Investment 4 (C32.I4): Preventing and combating natural disasters: new Spanish component of the
Atlantic constellation (ESCA+)
The objective of the measure is to increase capacity for preventing, combating and recovering from
disaster and contribute to reinforce Spanish and European resilience, by the development of satellites..
The measure shall consist in the voluntary contribution of EUR 325.01 million to the Atlantic
Constellation programme, between the Spanish Space Agency (Agencia Estatal Espanola) and the
European Space Agency.
286
Investment 5 (C32.I5): Strenghening programmes for the internationalisation of companies
The objective of the reform is to strengthen the programmes for the internationalisation of companies.
It consists in the elaboration of an ex-post report on the implementation of ‘ICEX-DANA’ and ‘ICEX-
Aranceles’ programmes, including lessons learnt for future programmes.
Investment 6 (C32.I6): ICO support scheme for companies affected by the change in global tariff
environment
This measure shall consist of an investment in a subsidy scheme in order to incentivize private
investment and improve access to finance for companies significantly affected directly or indirectly
by the change in the global tariff environment. This scheme shall operate by providing a non-
repayable tranche of up to 30% of the nominal value of the operation and not exceeding EUR 200 000
per operation, and a subsidisation of the interest rate directly to the private sector. Eligible support
shall include investments in tangible assets (including plants, machinery, and equipment), intangible
assets (including expenditures related to trademarks and intellectual property, information
technologies, and organisational capabilities), acquisitions of holdings in companies, as well as
working capital. Investments in working capital shall not exceed 30% of the amount financed. The
partial interest rate subsidy granted shall cover both the financing costs and the guarantee costs
required by ICO for loan approval. On the basis of the RRF investment, the scheme aims at initially
providing EUR 181 053 227 of subsidies. The scheme shall be managed by Instituto de Credito
Oficial (ICO) as implementing partner.
In order to implement the investment into the scheme, Spain and ICO shall sign an Implementing
Agreement that shall include the following content:
1. Description of the decision-making process of the scheme: The final award decision of the
scheme shall be taken by an investment committee or other relevant equivalent governing
body and approved by a majority of votes from members who are independent from the
government.
2. Key requirements of the associated subsidy policy, which shall include:
a. The description of the subsidies provided and eligible final beneficiaries, including,
if applicable, any sectors or geographic scopes of tariffs targeted.
b. The requirement that all investments supported are economically viable.
3. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set out in
the DNSH Technical Guidance (2021/C58/01). In particular, the subsidy policy shall exclude
the following list of activities and assets from eligibility: i) activities and assets related to
fossil fuels, including downstream use169, (ii) activities and assets under the EU Emission
Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than
169 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution
infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’
Technical Guidance (2021/C58/01); (b) activities and assets under point (ii) for which the use of fossil fuels is temporary
and technically unavoidable for the timely transition towards a fossil fuel free operation; (c) aircrafts used for civil
protection or firefighting and special purpose vehicles that are based on the best available levels of environmental
performance in the sector.
287
the relevant benchmarks170, (iii) activities and assets related to waste landfills, incinerators171
and mechanical biological treatment plants172. 4. The requirement that final beneficiaries of the scheme shall not receive support from other
Union instruments to cover the same cost.
5. The amount covered by the Implementing Agreement the fee structure for the Implementing
Partner and the requirement to use any unused proceeds of the scheme, including beyond
2026, for the same policy purposes.
6. Monitoring, audit, and control requirements, including:
a. The description of the implementing partner’s monitoring system to report on the
subsidies mobilized.
b. The description of the implementing partner’s procedures that will ensure the
prevention, detection and correction of fraud, corruption, and conflicts of interests.
c. The obligation to verify the eligibility of every operation in accordance with the
requirements laid out in the Implementing Agreement before awarding a subsidy
to an operation.
d. The obligation of carrying out risk-based ex-post audits in accordance with an
audit plan of ICO. These audits shall verify i) that the control systems are effective,
including the detection of fraud, corruption, and conflict of interests; ii)
compliance with the DNSH principle, the State Aid rules; and iii) that the
requirement that final beneficiaries of the Scheme have not received support from
other Union instruments to cover the same cost is respected. The audits shall also
verify the legality of the transactions and that the conditions of the applicable
Implementing Agreement [and Subsidy/Grant Agreements] are being respected
Q.2. Milestones, targets, indicators, and timetable for monitoring and implementation
for non-repayable financial support
See table below. The date of the baseline for all indicators is 1 February 2020 unless indicated
differently in the description of the action. Amounts in the table do not include VAT.
170 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the
relevant benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established
for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission
Implementing Regulation (EU) 2021/447. 171 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable
hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy
efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such
actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the
lifetime of the plants; for which evidence is provided at plant level. 172 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where
the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations
of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure
do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for
which evidence is provided at plant level.
288
Number Measure Milestone / Target
Name Qualitative indicator for
milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
498 C32.I1 M Railway infrastructure and
services
Certificates of acceptance,
statements of conformity or
equivalent certifying that
contracts have been
performed
Q2 2026 Confirmation by the administration that contracts relating
to railway infrastructure and services for a total amount of
EUR 87 million have been performed.
499 C32.I1 M Publication of grant
resolutions for the
purchase of 5 600 vehicles
under the "Sección
Etiqueta Cero" of the
Programa Reinicia Auto+.
Publication on the website
of the relevant ministry of
the grant resolutions
Q2 2026 Publication of grant resolutions for the purchase of 5 600
vehicles under the "Sección Etiqueta Cero" of the
Programa Reinicia Auto+.
500 C32.I2 M Water and environmental
restoration
Certificates of acceptance,
statements of conformity or
equivalent certifying that
contracts have been
performed; and proof of
payment for the installation
of a High-Performance
Computing System
Q2 2026 Confirmation by the administration that contracts relating
to 46 interventions restoring forests, hydrological areas,
hydraulic infrastructure or hydraulic public domains, and
assessing or monitoring hydrological damage have been
performed
- Proof of payment for the installation of a High-
Performance Computing system by the State
Meteorological Agency.
289
Number Measure Milestone / Target
Name Qualitative indicator for
milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
501 C32.I2 M Agriculture restoration Certificates of acceptance,
statements of conformity or
equivalent certifying that
contracts have been
performed
Q2 2026 Confirmation by the administration that 5 contracts
relating to the reconstruction of agricultural productive
potential have been performed.
502 C32.I3 T Employment contracts for
the areas affected by the
DANA.
Number 0 2020 Q2 2026 2020 notifications of employment contracts signed under
Order TES/1302/2025, of 14 November, establishing the
regulatory bases and issuing the call for the granting by
the State Public Employment Service of subsidies aimed
at financing the “Plan DANA Ocupación”, intended to
support the hiring of workers in the territorial area
affected by the DANA between 28 October and 4
November 2024, within the framework of the Recovery
and Resilience Plan.
503 C32.I4 M Signature of an agreement
with ESA and voluntary
contribution
Signature of the Agreement Q2 2026 Signature of the agreement between Spain and ESA. That
Agreement shall include:
- The activities that would be funded under the voluntary
contribution, which shall consist in the development of
the extension of the Spanish Component of Atlantic
Constellation (ESCA+).
290
Number Measure Milestone / Target
Name Qualitative indicator for
milestones
Quantitative indicator for target Time Description of each milestone and target
Unit Baseline Goal Q Year
- A provision ensuring that the additional voluntary
contribution shall be fully used by ESA.
-.A provision ensuring that for launchers the best
available technology with the lowest environmental
impact in the sector shall be used.
Spain shall contribute EUR 325.01 million to ESA for the
development of the extension of the Spanish Component
of Atlantic Constellation (ESCA+).
504 C32.I5 M Ex-post report on the
implementation of ‘ICEX-
DANA’ and ‘ICEX-
Aranceles’ programmes
Submission of the ex-post
report
Q2
2026 Ex-post report on the implementation of ‘ICEX-DANA’
and ‘ICEX-Aranceles’ programmes, including lessons
learnt for future programmes.
505 C32.I6 M ICO scheme for the
support of companies
affected by the change in
global tariff environment
Entry into force of the
implementing Agreement,
certificate of transfer and
legal subsidy agreements
signed with final
beneficiaries
Q2 2026 Entry into force of the Implementing Agreement
Spain shall transfer EUR 181 053 227 to ICO for the
scheme.
ICO shall have entered into legal subsidy agreements
with final beneficiaries for an amount necessary to use
100% of the RRF investment into the Facility.
291
2. Estimated total cost of the recovery and resilience plan
The estimated total cost of the recovery and resilience plan of Spain is EUR 102 575 266 373.
The estimated total costs of the REPowerEU chapter is EUR 7 080 493 413. In particular, the
estimated total costs of the measures referred to in Article 21c(3), point (a) of Regulation (EU)
2023/435 is EUR 0 whilst the costs of the other measures in the REPowerEU chapter is
EUR 7 080 493 413.
SECTION 2: FINANCIAL SUPPORT
3. Financial contribution
The instalments referred to in Article 2(2) shall be organised in the following manner:
3.1. First Instalment (non-repayable support):
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone
/ Target Name
1 C1.R1 M Order TMA/178/2020 and Royal Decree-Law 23/2020
21 C2.R1 M
Entry into force of the Spanish Urban Agenda and the Long-Term
Renovation Strategy for Energy Rehabilitation in the Building Sector in
Spain
39 C3.R1 M
Entry into force of the Royal Decree-Law 5/2020, on urgent measures
regarding agriculture and food and Law 8/2020 on the modification of
Law 12/2013, on measures to improve the functioning of the food chain
63 C4.R2 M Adoption of the National Strategy for Green Infrastructure, Connectivity
and Ecological Restoration
82 C6.R1 M Strategy on sustainable, secure and connected mobility (public
consultation)
102 C7.R1 M Entry into force of Royal Decree Law 23/2020 (energy measures)
103 C7.R1 M Entry into force of Royal Decree 960/2020 (economic regime for
renewable energy)
104 C7.R1 M Entry into force of Royal Decree 1183/2020 (connection of renewables
to the electricity grid)
105 C7.R1 M Entry into force of Law on Climate Change and Energy Transition
121 C8.R1 M Approval of the long-term decarbonisation strategy (“ELP2050”).
122 C8.R2 M Entry into force of planning, legislative and regulatory reforms to
promote the development of energy storage solution.
129 C9.R1 M Hydrogen Roadmap
137 C10.R1 M Creation of the Institute for the Just Transition Fund
144 C11.R1 M Entry into force of legislative act to reduce temporary employment in
public administrations
151 C11.R2 M Entry into force of Law 3/2020 on procedural and organisational
measures in the field of Justice
153 C11.R3 M Entry into force of Royal Decree 937/2020 on the regulation of the Caja
General de Depósitos
154 C11.R3 M Entry into force of Royal Decree approving the Regulation implementing
Law 22/2015 of 20 July on audits of accounts
157 C11.R5 M Entry into force of Royal Decree Law 36/2020 on the implementation of
the Recovery, Transformation and Resilience Plan
158 C11.R5 M Creation of new bodies within the central government to follow-up on
the implementation, control and audit of the Plan.
292
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone
/ Target Name
159 C11.R5 M
Order defining the procedures and format of the information to be shared
for monitoring the RRP and accounting execution of expenditure
173 C11.I5 M Recovery and Resilience Facility Integrated Information System
177 C12.R2 M Spanish Strategy on Circular Economy (EEEC)
181 C12.I2 M Plan to Boost the Value Chain of the Automotive Industry towards
Sustainable and Connected Mobility
199 C13.I3 M Digitalisation of SMEs Plan 2021-2025
214 C14.R1 M Plan to promote the tourism sector
215 C14.R1 M Launch of ‘DATAESTUR’ website collecting data on tourism
230 C15.R2 M 2025 Digital Spain Plan and Strategy for the promotion of 5G
technology
231 C15.R2 M Release the 700 MHz frequency band
249 C16.R1 M National Strategy for Artificial Intelligence
255 C17.R2 M Publication of the Spanish Strategy for Science, Technology and
Innovation 2021-2027
257 C17.R3 M Entry into force of the Royal Decree on the reorganisation of Public
Research Organisations.
285 C19.R1 M Approval of the National Digital Competences Plan by the Council of
Ministers
295 C20.R1 M Plan of the Modernisation of Vocational Training and related Royal
Decree Laws
303 C21.R1 M Entry in to force of the Organic Law on education
318 C22.R5 M Entry into force of Royal Decree Law 20/2020 of 29 May approving the
minimum vital income
329 C23.R1 M Entry into force of two Royal Decree-Laws regulating distance work in
the private sector and in public administrations
330 C23.R2 M Entry into force of two by-laws on equal pay between women and men
and on equality plans and their registration
333 C23.R5 M Entry into force of Action Plan to tackle youth unemployment
363 C25.R1 M Plan “Spain, Audio-visual Hub of Europe”.
385 C28.R1 M Fiscal measures adopted in 2020 and 2021 to alleviate the effects of the
COVID-19 pandemic.
387 C28.R3 M Appointment of the Committee of experts by the Secretary of State of
Finance.
392 C28.R5 M Digital Services Tax
393 C28.R6 M Financial Transaction Tax
394 C28.R7 M Modifications of Personal Income Tax and Wealth Tax in 2021
395 C28.R8 M Modifications of Corporate Income Tax in 2021
396 C28.R9 M Modifications of indirect taxes in 2021
397 C29.R1 M
Setting-up of a permanent team in the Ministry of Finance for the active
monitoring of the implementation of the results of the spending reviews
and approval of the Order of Elaboration of the Annual Budgetary law
398 C29.R1 M Phase III of the spending review
399 C29.R1 M Creation of a permanent unit within AIReF responsible for carrying out
the spending reviews mandated by the government.
406 C30.R1 M Separation of financing for the Social Security
413 C30.R5 M Review of tax breaks related to the current supplementary pension
system
Instalment
Amount EUR 11 494 252 874
293
3.2. Second Instalment (non-repayable support):
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone
/ Target Name
24 C2.R5 M
Entry into force of the Royal Decree on Renovation Offices (‘one-stop
shops’)
26 C2.I1 M
Entry into force of the Royal Decree on the regulatory framework for the
implementation of the renewal programme; and Royal Decree-Law
regulating personal income tax incentives to support the programme
30 C2.I2 M
Entry into force of the Royal Decree on the definition of the regulatory
framework for the implementation of the programme on energy efficient
social rental dwellings compliant with energy efficient criteria
40 C3.R1 M
Entry into force of the second amendment to Law 12/2013 on measures
to improve the functioning of the food chain
46 C3.I1 T
Entry into force of the contractual agreement between the Ministry of
Agriculture, Fisheries and Food (MAPA) and SEIASA to support the
improvement and the sustainability of irrigated areas (Phase I)
56 C3.I7 M Agreements with Public Research Bodies
74 C5.R1 M
Entry into force of the amendments of the Hydrological Planning
Regulation
83 C6.R1 M Strategy on sustainable, secure and connected mobility (approval)
108 C7.R2 M National self-consumption Strategy
112 C7.R4 M Roadmap for offshore wind and other marine energy
139 C10.I1 M
‘Just transition’ training aid programme and granting aid for the
economic development of just transition areas
155 C11.R4 M
Entry into force of the ministerial order establishing the National
Evaluation Office
189 C13.R1 M
Entry into force of the Law amending Law 34/2006 on access to the
professions of lawyers and procuradores
216 C14.R1 M
Entry into force of the Royal Decree implementing the State Financial
Fund for Tourism Competitiveness
217 C14.I1 T
Budget award of plans promoting the sustainability of Tourism at their
destination
232 C15.R2 M Assignment of the 700 MHz spectrum band
233 C15.R2 M Entry into force of legal act on the reduction of 5G spectrum taxation
250 C16.R1 M Digital Rights Charter
258 C17.I1 T
Agreements signed by the Ministry of Science and Innovation with the
Autonomous Communities for the implementation of “Complementary
R&D plans”.
273 C18.R1 M Action Plan for primary and community care
278 C18.I1 M Approval of the equipment investment plan and distribution of funds
289 C19.I2 M
Programme to equip public and publicly subsidised schools with digital
tools
306 C21.R3 M Entry into force of the Royal Decrees for the organisation of universities
331 C23.R3 M
Entry into force of Royal Decree Law for the protection of workers
engaged in distribution activities to third parties using technological
means
332 C23.R4 M
Amendment of the Worker's Statute to support the reduction of
temporary employment by streamlining the number of contract types
334 C23.R5 M Royal Decree for a new Spanish Employment Strategy 2021-2024
336 C23.R6 M
Amendment of the Worker's Statute to establish a scheme to adjust to
cyclical and structural shocks, including a system that provides internal
flexibility to companies and stability to workers
294
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone
/ Target Name
338 C23.R8 M
Amendment of the Worker's Statute to improve the legal rules governing
collective bargaining
339 C23.R9 M
Amendment of the Worker's Statute to improve the rights of persons
working in subcontracted companies
345 C23.I4 M
Approval of the regional allocation of funds for territorial projects for
vulnerable groups, entrepreneurship and micro-enterprises.
378 C27.R2 T Modernisation of the Tax Agency - Number of staff at the Tax Authority
379 C27.R2 T Modernisation of the Tax Agency – Tax investigations
380 C27.R3 T
Delivery of enhanced assistance to taxpayers - Sociedades Web upgraded
and available for at least 1 666 123 taxpayers.
381 C27.R3 T
Delivery of enhanced assistance to taxpayers - Renta Web upgraded and
available for at least 1 779 505 taxpayers
383 C27.R4 T International dimension - Registered foreign tax payers identified
384 C27.R5 T Cooperative model – Transparency Reports
389 C28.R4 M Taxes on single-use plastics and waste
400 C29.R1 M
Approval by Council of Ministers of the new cycle (2022-26) of
spending reviews to be commissioned to AIReF.
403 C29.R2 M Budget Alignment Report with SDGs
407 C30.R2 M
Maintenance of purchasing power of pensions and the alignment of the
effective retirement age and the legal retirement age
Instalment
Amount EUR 13 793 103 448
3.3. Third Instalment (non-repayable support):
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
2 C1.R1 M
Amendments to the Technical Building Code (TBC), the Low
Voltage Electrotechnical Regulation (LVER) and approval of a
Royal Decree to regulate public recharging services
45 C3.R6 M
Entry into force of the Royal Decree on the management of national
fishing grounds
51 C3.I4 T
Investment plan to promote the sustainability and competitiveness
of agriculture and livestock
57 C3.I7 T Acquisition of acoustic probes for research in fisheries
61 C3.I11 T Financing of investment projects in the fishing sector
65 C4.I1 M
Awarding contracts for special-purpose aircrafts for firefighting,
and setting up of the biodiversity knowledge monitoring and
management system
110 C7.R3 M Pilot project for energy communities
115 C7.I1 M
Tender for investment support to innovative or value added
renewable capacity
124 C8.R4 M
Entry into force of measures to promote regulatory sandboxes to
foster the research and innovation in the electricity sector.
130 C9.R1 M
Entry into force of the regulation establishing Guarantees of origin
for renewable gases
190 C13.R1 M Entry into force of the Law to reform of the Insolvency Law
295
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
229 C15.R1 M Entry into force of the Law on Telecommunications
254 C17.R1 M
Entry into force of the amendment of Law 14/2011 of 1 June on
Science, Technology and Innovation.
270 C17.I8 T Support to R&D&I projects in sustainable automotive
274 C18.R2 M Approval of the Spanish Public Health Strategy
296 C20.R2 M
Entry into force of the Law on the single integrated Vocational
Training System, with the objectives of modernising the system
304 C21.R2 M
Entry into force of the Royal Decree on minimum teaching
requirements for education
314 C22.R1 M
Approval by the Territorial Council of the evaluation the System for
Autonomy and Dependency Care (SAAD).
317 C22.R4 M
Entry into force of the legislative reform of the reception system for
migrants and applicants of international protection in Spain
350 C23.I7 M
Improving the take-up rate of the Minimum Vital Income (‘IMV’)
and increasing its effectiveness through inclusion policies
360 C24.I3 T Digitalisation and promotion of major cultural services
364 C25.R1 M
Entry into force of the general law on Audio-visual
Communication.
374 C26.I3 M Projects to promote equality in sports
376 C27.R1 M Entry into force of the Law against Tax Evasion and Fraud
390 C28.R4 M Analysis of the Vehicle Registration Tax and the Traffic Tax
391 C28.R4 M Entry into force of the reform of tax on Fluorinated Gases
401 C29.R1 M Publication of a monitoring report
411 C30.R3 M
Reform of the Social Security contribution system for the self-
employed
414 C30.R5 M Review of the current supplementary pension system
Instalment
Amount EUR 6 896 551 724
296
3.4. Fourth Instalment (non-repayable support):
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
4 C1.I1 T
Budget spent in purchases or awarded by municipalities aiming at
promoting sustainable mobility
22 C2.R3 M
Entry into force of the Housing Law, including actions supporting
the increase of housing supply in compliance with nearly zero-
energy buildings
23 C2.R4 M
Entry into force of the Law on Quality of Architecture and the
Building Environment
25 C2.R6 M
Entry into force of the amendments to the Horizontal Property Law
to facilitate funding for rehabilitation
38 C2.I6 T Actions plans under the Spanish Urban Agenda
41 C3.R2 M
Entry into force of the regulatory framework to develop a general
register of Best Available Techniques on farms to inform on
pollutant and GHG emissions, and reform the planning legislation
with criteria on farms across sectors
43 C3.R4 M
Entry into force of the Royal Decree for a governance mechanism
to improve the Spanish irrigation system.
44 C3.R5 M
Adoption of the second action plan of the Digitalisation Strategy of
the Agri-food Sector and the Rural Areas.
47 C3.I1 T
Implementation of the agreement between the Ministry of
Agriculture, Fisheries and Food (MAPA) and SEIASA to support
the improvement and the sustainability of irrigated areas (Phase II)
55 C3.I6 M
Acquisition of ICT equipment for the Marine Reserves of Fishing
Interest and contracts for the acquisition of special-purpose vessels
for the marine reserves
60 C3.I10 M
Purchase of light patrol boats and high seas patrol vessels to combat
illegal, unreported and unregulated fishing
62 C4.R1 M
Strategic Plan for Natural Heritage and Biodiversity and Plan on
the Network of Protected Marine Areas
64 C4.R3 M Approval of the Spanish Forest Strategy and Support Plan
77 C5.I2 M Restoration of riverbanks protection against flood risks
80 C5.I4 T
Restoration of degraded areas and ecosystems across at least 50
kilometres of coastline
84 C6.R2 M Indicative Rail Strategy
85 C6.I1 M Core TEN-T network: award of projects
88 C6.I2 M
TEN-T network different transport modes (rail and road): partial
budget award
95 C6.I3 M Intermodal and Logistic Infrastructures: partial budget award
99 C6.I4 M Support to the programme of sustainable and digital transport.
140 C10.I1 T Support for environmental, digital and social infrastructure projects.
145 C11.R1 M
Entry into force of the amendment to Law 40/2015 and ministerial
orders strengthening inter-territorial cooperation
146 C11.R1 M Entry into force of the law to reinforce public policies evaluation
147 C11.R1 M
Entry into force of the reform of the Law 7/1985 on local
administrative regimes and the amendment of the Royal Decree
1690/1986, of 11 July, approving the Regulation on Population and
Territorial Demarcation of Local Entities
148 C11.R1 M
Entry into force of regulatory measures relating to the civil service
of the State Administration
152 C11.R2 M
Entry into force of the Royal Decree-law improving the efficiency
of judicial procedures and the Royal Decree-law on digital
efficiency
297
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
156 C11.R4 M National Procurement Strategy
164 C11.I2 T Judicial proceeding to be carried out electronically
174 C11.I5 T New communication tools and activities
178 C12.R2 M
Entry into force of the acts that are part of the Circular economy
policy package
179 C12.R2 M Entry into force of the Law on Waste and Contaminated Soil
182 C12.I2 M PERTE in the area of electric vehicles
183 C12.I2 M PERTEs in strategic areas defined in the Plan
184 C12.I2 T
Innovative projects for the transformation of industry in terms of
energy efficiency, sustainability and digitalisation
191 C13.R1 M Entry into force of the Law on Business Creation and Growth
192 C13.R2 M Entry into force of the Start-ups Law
450 C13.R2 M
Entry into force of Royal Decree 629/2022 of 26 July amending the
regulation of Organic Law 4/2000 on the rights and freedoms of
foreigners in Spain and their social integration
200 C13.I3 T Budget committed to the Digital Toolkit Program
201 C13.I3 T Budget committed to Agents of Change Program
202 C13.I3 T Budget committed to Innovative Business Cluster Support Program
203 C13.I3 T Budget committed to DIHs Program
218 C14.I1 T
Budget award of plans promoting the sustainability of Tourism at
their destination
234 C15.R2 M Assignment of the 26 GHz spectrum band
235 C15.R2 M Entry into force of Law on 5G Cybersecurity
245 C15.I7 M
Launch of the National Cybersecurity Industry Support program,
the Global Security Innovation Programme and related actions.
247 C15.I7 T
Strengthen and improvement of Cybersecurity Capacities:
Cybersecurity Help Line
259 C17.I2 T
Awards for projects enhancing national scientific infrastructures
and capacity of the Spanish Science Technology and Innovation
System, and bilateral agreements signed with international entities
and other instruments to finance projects European and
International infrastructure.
261 C17.I3 T
Award of new private, interdisciplinary, public R&D&I projects,
concept tests, international competitive calls, and cutting-edge
R&D geared to social challenges
300 C20.I3 T At least 50 000 new VET places compared to the end of 2020.
319 C22.R5 M
Publication of the “Plan to reorganise and simplify the system of
non-contributory financial benefits of the General State
Administration”.
335 C23.R5 M
Entry into force of the amendment of the Employment Law (Royal
Legislative Decree 3/2015)
337 C23.R7 M
Entry into force of the reform of Law 43/2006 to simplify and
increase the effectiveness of the recruitment incentive system
taking into account the recommendations issued by AIReF
340 C23.R10 M
Entry into force of amendment of the Royal Legislative Decree
8/2015 reforming the regulation of non-contributory unemployment
support
352 C24.R1 M
Entry into force of the artist’s statute, sponsorship and the regime of
tax incentives.
367 C26.R1 M Entry into force of the law for Sports
298
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
377 C27.R1 M
Interim assessment of the effects of the Law against Tax Evasion
and Fraud.
404 C29.R3 M Green Budgeting alignment Report
408 C30.R2 M
Adjustment of the computation period for the calculation of the
retirement pension
409 C30.R2 M
Replacement of the sustainability factor with an intergenerational
equity mechanism
410 C30.R2 M
Updated projections showing how the pension reforms undertaken
in 2021 and 2022 ensure long-term fiscal sustainability
415 C30.R6 M Adjustment of maximum contribution base
Instalment
Amount EUR 11 435 531 581
3.5. Fifth Instalment (non-repayable support):
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
8 C1.I1 T Award in projects improving new forms of mobility in state roads
11 C1.I2 T Award of innovative projects promoting electro-mobility
14 C1.I3 T Short distance (Cercanías) rail lines
15 C1.I3 T Stations improved with digitalisation
16 C1.I3 T Improved “Cercanías” stations
17 C1.I3 T
Cumulative budget awarded for investments in short distance rail
lines
21bis C2.R2 M
Publication of recommendations of Working Groups to implement
the Long-Term Renovation Strategy in Spain
422 C3.R2 M
Entry into force of regulation to improve biosecurity of livestock
transport and of regulation for the sustainable use of antibiotics in
livestock species
42 C3.R3 M
Entry into force of the normative framework on sustainable nutrition
in agricultural soils.
424 C3.I1 T
Entry into force of Addendum to the agreement between the Ministry
of Agriculture, Fisheries and Food (MAPA) and SEIASA to support
the improvement and the sustainability of irrigated areas (Phase II)
53 C3.I5 T
Signature of contractual agreements between the Ministry of
Agriculture, Fisheries and Food (MAPA) and ENISA
54 C3.I5 T Agri-food SMEs supported to implement innovative and digital
business projects
58 C3.I8 T Research Development and Innovation projects to support the
resilience and sustainability of the fisheries and aquaculture sector
59 C3.I9 M Digital reinforcement of the Spanish Fisheries Information System
(SIPE) and of the fishing surveillance system
67 C4.I2 T Marine protected areas
70 C4.I3 T
Rehabilitation of former mining sites (at least 20 former mining
sites)
73 C4.I4 T Actions on sustainable forest management
75 C5.R1 M
Entry into force of the amendment of the Water Law and the new
Regulation replacing the Royal Decree 1620/2007
76 C5.I1 T Improved water and wastewater treatment infrastructures
299
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
81 C5.I4 T
Restoration of degraded areas and ecosystems across at least 100
kilometres of coastline
106 C7.R1 T Additional production capacity for renewable energy
107 C7.R1 T Cumulative additional renewable energy capacity installed in Spain
109 C7.R2 M
Completion of measures under the National self-consumption
Strategy
113 C7.R4 M
Entry into force of the regulatory measures identified in the map for
offshore wind and other marine energy
114 C7.R4 M Completion of measures identified in the roadmap on biogas
116 C7.I1 M New projects, technologies or installations of marine renewable
energy infrastructure
118 C7.I2 M Clean Energy and Smart Projects for Islands Office
131 C9.I1 T
Scheme to support renewable hydrogen: Establishment of the
scheme
132 C9.I1 T
Scheme to support renewable hydrogen: Legal agreements signed
with final beneficiaries or final award resolutions published (I)
138 C10.R1 T Just transition protocols and Advisory Council
433 C11.R1 M Update of the National Security Framework
434 C11.R2 M
Entry into force of the Law on organisational and procedural
efficiency
435 C11.R2 M Entry into force of Law on the Right to Defence
437 C11.R3 M Publication of the Biennial Climate Change Risk Report
160 C11.I1 M Interconnection of national public procurement platforms
163 C11.I2 M Interoperable platforms to exchange social security and health data
167 C11.I3 M Digitalization of regional and local entities
442 C12.I3 T Distribution of grants for the implementation of waste
implementation projects.
451 C13.R2 M Entry into force of the amendment to Law 14/2013 of 27 September
on support for entrepreneurs and its internationalisation
196 C13.I2 T CERSA guarantee
198 C13.I2 T SMEs supported by the Industrial Entrepreneurship Support
Programme
210 C13.I4 T SMEs and business associations having received support from the
Technological Fund
219 C14.I1 T Budget award of plans promoting the sustainability of Tourism at
their destination
246 C15.I7 T Strengthen and improvement of Cybersecurity Capacities :
Resources
453 C15.I7 M Launch of the National Cybersecurity Industry Support program, the
Global Security Innovation Programme and related actions.
256 C17.R2 M The mid-term evaluation of the Spanish Strategy for Science,
Technology and Innovation 2021-2027
262 C17.I3 T Approval of R&I projects with at least 35 % linked to the green and
digital transition
263 C17.I4 T Support to scientific research career through scholarships and grants
265 C17.I5 T
Innovative and technology-based companies have received capital
under the program INNVIERTE to strengthen their research
activities at an early stage
266 C17.I5 T Support to young technology-based firms to carry on their business
plan.
271 C17.I9 T Support to R&D&Innovation projects in the aerospace field, with
focus on low and zero emission
279 C18.I1 T Installation/renewal/expansion of equipment devices
300
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
282 C18.I4 T Healthcare professionals trained within the framework of continuing
education plans
299 C20.I2 T Centres for excellence and innovation in vocational training
467b C20.I2 T Completion of green trainings for VET teachers
307 C21.R3 M Entry into force of the Organic Law on the university system
312 C21.I4 T
Scholarships and grants, for post-doctoral students, assistant
professors, and researchers
468 C21.I6 M
Adoption of the Action Plan for the development of university
micro-credentials
321 C22.I1 T Projects executed by the Ministry of Social Rights and Agenda 2030
473 C22.I4 M Setting up various type of services for victims of sexual violence
348 C23.I5 T Training actions for PES staff
354 C24.I1 T Strengthening the competitiveness of cultural industries
357 C24.I2 T E-book licences for libraries
361 C24.I3 T Completion of digitalisation and promotion of major cultural
services
362 C24.I3 T Completion of digitalisation of the Bibliographic heritage
382 C27.R3 M Delivery of four Digital Support Platforms
388 C28.R3 M
Entry into force of the reforms derived from the Committee's
recommendations or other analyses from the Ministry of Finance
402 C29.R1 M Phase III of the spending review
405 C29.R3 M Green Budgeting alignment Report
477 C31.R1 M Reform improving permitting for renewable energy production and
electricity network infrastructure
491 C31.I5 M
Publication of the calls and rules governing the granting of support
for the decarbonisation of industry and completion of a study on the
implementation of a fund to incentivise companies to decarbonise
(carbon contract for differences)
Instalment
Amount EUR 9 104 589 366
3.6. Sixth Instalment (non-repayable support):
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
3 C1.R2 M Entry into force of a Law on sustainable mobility
10 C1.I1 M Works on safety and sustainable mobility in roads
13 C1.I2 M Innovative projects promoting electro-mobility
421 C3.I2 M Construction of a laboratory of high level biosafety and
accreditaion of a National Plant Health Laboratory
50 C3.I3 M Construction, refurbishment or acquisition of equipment
for cleaning and disinfection centres and plant
reproduction material production centres
91 C6.I2 M Digitalisation actions: contracts performed
123 C8.R3 M Entry into force of regulatory measures
142 C10.I1 M Investment projects to adapt industrial facilities for green
hydrogen and energy storage.
431 C10.I1 T Support for environmental, digital and social
infrastructure projects
149 C11.R1 M Statutes of the new evaluation public body
301
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
150 C11.R1 T Stabilisation of public employment
162 C11.I1 M Digital transformation of the Central Public
Administration
166 C11.I2 M Digitalisation of the Central Public Administration
(excluding those covered by milestone #163, target #164)
170 C11.I4 T Scrapping and purchase of vehicles
175 C11.I5 T Trainings on the Recovery and Resilience Plan
175b C11.I6 M Cybersecurity capabilities of the Public Administration
440 C12.R2 M Working Group of the Waste Coordination Commission
to monitor compliance with waste legislation
441 C12.R2 M Entry into force of the legal acts forming in the area of
circular economy
185 C12.I2 M PERTES and other projects: disbursement of funds
446 C12.I5 M Subsidy scheme to support the circular economy:
Establishment of the subsidy scheme
447 C12.I5 T Subsidy scheme to support the circular economy: Legal
agreements signed with final beneficiaries or final award
resolutions published
448b C12.I6 M Subsidy scheme for the electric vehicle sector and other
industrial sectors (grants); Establishment of the subsidy
scheme
452 C13.R3 M Entry into force of legislation on securities markets and
investment services
194 C13.I1 M Online National Entrepreneurship Office (‘ONE’)
platform
195a C13.I1 T Signature of participative loan agreements
195b C13.I1 T Programme for the Promotion of the Innovative
Entrepreneurial Ecosystem
208 C13.I3 T Subsidy Scheme
208a C13.I3 M Subsidy scheme
209a C13.I3 T Innovative Business Clusters Support Programme
211 C13.I4 T Actions in markets, urban commercial areas or rural areas
213 C13.I5 T Support to companies for their internationalisation
510 C13.I11 T CERSA guarantee
222 C14.I2 M Smart Destination Platform is online
223 C14.I2 M Activities relating to Artificial Intelligence and other
enabling technologies in the tourism sector
224 C14.I3 M Activities in the area of tourism in the Balearic Islands,
Canary Islands, Ceuta and Melilla
226 C14.I4 M Activities relating to the “Experiencias Turismo España”
Programme
238 C15.I2 M Connectivity in public centres and services, industrial and
business sites and connection points for locations linked
to defence
243 C15.I6 M Deployment of 5G technology: award
458 C16.R1 M Regulatory sandbox and the Statute of Agencia Española
de Supervisión de Inteligencia Artificial (“AESIA”)
460 C17.I6 M PERTE Health
272 C17.I9 M Aerospace
275 C18.R3 M Entry into force of legislation or legal acts creating the
State Agency for Public Health, appointment and
reappointment of Centres, Services and Units of
Reference (CSURs), and reorganisation of proton therapy
302
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
276 C18.R4 M Measures to address or regulate hard-to-fill posts or areas,
the working hours, on-call duties, retributions, training,
work-life balance, retention of talent of healthcare
professionals, teaching or research, and to regulate the
specialised health training system
287 C19.I1 M National network for digital skills
293 C19.I4 M Scholarship or employment contracts for digital talent
298 C20.I1 T Training activities
301 C20.I3 T Bilingual vocational training
305 C21.R2 M Publication of teaching material, issuance of training
certificates and participation of experts in the elaboration
of the curriculum or of the evaluation frameworks
310 C21.I2 T Signature of agreements under the PROA+ programme
313 C21.I5 T University digital capacities and education
316a C22.R3 M Entry into force of the Royal Decree-Law to extend the
duration of paid birth and care leave
320a C22.R5 M Entry into force of the legal act on the MinimumVital
Income (IMV).
322 C22.I1 T Investments in telecare services
324 C22.I2 M Set-up of technological tools for social services
information and management systems.
326 C22.I3 T Investments in accessibility
327 C22.I4 T Centres for victims of sexual violence.
346 C23.I4 T Projects for vulnerable groups, entrepreneurship or micro-
enterprises
347 C23.I5 M Public centres for guidance, entrepreneurship, support
and innovation for employment .
349 C23.I6 T Projects regarding the programmes TRANSFORMA_ES,
INICIATIVA_ES, IMPULSA-TEC, ALIANZA_ES, and
SOSTENIBLE_ES
351 C23.I7 M Evaluation report on the results of pilot projects related to
the Minimum Income scheme or vulnerable groups
355 C24.I2 T Modernisation and sustainable management of
performing and musical arts infrastructure
359 C24.I2 T Boosting cultural and creative initiatives
375 C26.I3 M Activities relating to sports
480 C31.I2 M Support scheme for renewable hydrogen: Establishment
of the scheme
484 C31.I3 M Support scheme for the decarbonisation of the industrial
sector and value chain: Establishment of the scheme
494 C31.I6 M Subsidy scheme for industrial decarbonisation:
Conversion of SEPIDES into a public undertaking
495 C31.I6 M Subsidy scheme for industrial decarbonisation:
Establishment of the scheme
Instalment
Amount EUR 6 204 780 929
3.7. Seventh Instalment (non-repayable support):
303
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone / Target Name
9 C1.I1 M Projects on sustainable mobility
9b C1.I1 M Scrapping of vehicles, purchase of low carbon
energy emission vehicles and/or installation of
recharging points
419 C1.I2 T Circulation permits issued for electric vehicles
419b C1.I2 M Charging points installed
18 C1.I3 T Rail lines upgraded
19 C1.I3 T Stations improved with digitalisation
20 C1.I3 T Improved or new rail lines stations
29 C2.I1 T Reduction of non-renewable primary energy
consumption in dwellings or residential
buildings
29bis C2.I1 T Tax deductions declared for energy renovations
31 C2.I2 T Provision of dwellings
33 C2.I3 T Reduction of non-renewable primary energy
consumption in dwellings, residential buildings,
or non-residential buildings or parts thereof
34 C2.I4 T Reduction of non-renewable primary energy
consumption in dwellings, residential buildings,
or non-residential buildings or parts thereof,
located in municipalities eligible under the
PREE 5000 programme
35 C2.I4 T Final reports for grants relating to the DUS
5000 programme
37 C2.I5 M Renovation of public buildings
48 C3.I1 T Irrigation systems modernised
49 C3.I2 M Construction of an animal facility, having a
biosafety level 3
52 C3.I4 M Projects for precision agriculture, energy
efficiency, the circular economy or the use of
renewable energy
66 C4.I1 M Biodiversity knowledge
69 C4.I2 M Conservation or terrestrial and marine
environment
71 C4.I3 M Ecosystem restoration actions
72 C4.I3 M Rehabilitation of former mining sites
425 C4.I4 M Actions on forest management
427 C5.I1 T Construction or renovation of water and
wastewater treatment infrastructures
428 C5.I1 M Safety of dams and reservoirs
77bis C5.I2 M Monitoring and restoration of rivers
78 C5.I2 M Construction or renovation of infrastructure
supplying water for irrigation
430 C5.I3 M PERTE for the digitalisation of water users
426 C5.I3 M Radars and digitalisation of hydrological or
meteorological processes
81b C5.I4 T Restoration of degraded areas and ecosystems
87 C6.I1 M Core TEN-T network: contracts performed
304
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone / Target Name
92 C6.I2 M TEN-T network excluding corridors: contracts
performed
93 C6.I2 M Air traffic management: contracts performed
94 C6.I2 M State Road network: contracts performed
97 C6.I3 M Intermodal and logistic terminals, ports or 750-
metre sidings: contracts performed
101 C6.I4 M Actions related to Sustainable and digital
transport
111 C7.R3 T Energy-related pilot projects or offices for
energy communities
117 C7.I1 T Additional capacity for renewable energy
production and storage
119 C7.I2 T Actions to support the energy transition on
islands
120 C7.I2 T Additional production capacity for renewable
energy in the islands
127 C8.I2 T Award of digitalisation projects to electricity
distribution companies
135 C9.I1 M Scheme to support renewable hydrogen:
Ministry has completed the investment
141 C10.I1 M Employment related trainings
143 C10.I1 M Rehabilitated land at former coal mining sites or
in areas declared as Just Transition Areas
432 C11.R1 M Law on Transparency and Integrity in the
Activities of Interest Groups
169 C11.I3 M Digital transformation of regional and local
public administrations, as well as the Ministry
of Digital Transformation and Public Service
and the Ministry for Territorial Policy and
Democratic Memory
438 C11.I3 M Pilot projects implemented under the Personal
Digital Care Plan
172 C11.I4 T Reduction of non-renewable primary energy
consumption in public buildings (1 050 000 m2)
439 C11.I4 M Implementation of solar photovoltaic systems,
and other renewable energies, the installation of
charging points for electric vehicles and the
implementation of other measures to improve
energy savings in the facilities of the central
public administration
180 C12.I1 M Sectoral data spaces and R&D-related actions
186 C12.I2 M PERTEs and other projects: Final reports
187 C12.I3 T Actions on Circular economy and waste
management
448c C12.I6 T Subsidy scheme for the electric vehicle sector
and other industrial sectors (grants): Legal
agreements signed with final beneficiaries or
final award resolutions published. Ministry has
completed the investment.
445 C12.I4 M Reinforcing the value chain for semiconductors:
disbursement of funds
193a C13.I1 T Beneficiaries under any of the Support
Programmes completing activities
209b C13.I3 T Digital Innovation Hubs Programme
305
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone / Target Name
508 C13.I14 M Investment policy
509 C13.I14 M Equity Injection
221 C14.I1 M Actions related to “Territorial Plans for Tourism
Sustainability at Destination”
227 C14.I4 T Sustainability actions in touristic establishments
228 C14.I4 M Regeneration of historical heritage sites
237 C15.I1 M Rollout of broadband in white and grey areas
239 C15.I3 M Connectivity vouchers under UNICO Bono
social and vouchers under UNICO Bono PYME
242 C15.I5 M Digital infrastructure: submarine cables and
R&D projects
244 C15.I6 M Deployment of 5G technology R&D&I projects:
disbursement
248 C15.I7 M Contracts and agreements (convenios) awarded
under milestones 245 and 453 have been
performed.
455 C15.I8 M PERTE CHIP. R & D
455a C15.I8 M PERTE CHIP.
Equity injection
455b C15.I8 M PERTE CHIP.
Creation of clean room infrastructure: contracts
signed and signed Memorandum of
Understanding.
456 C15.I8 M PERTE CHIP. Creation of academic chairs
focusing on microelectronics
253 C16.R1 M Actions on Artificial Intelligence and Quantum
technologies
253a C16.I1 M Signature of the Contribution Agreement
between Spain and the EuroHPC JU and
disbursement of the voluntary contribution to
the EuroHPC JU
260 C17.I2 M Research infrastructure.
459 C17.I5 M Knowledge transfer
268 C17.I6 M Health
269 C17.I7 M Environment, climate change and energy
462 C17.I9 M PERTE Aerospace.
511 C17.I11 M Signature of the Agreement between Spain and
ESA and assignment of a voluntary contribution
to the FutureNav, EU Secure Connectivity and
European Launcher Challenge Programmes
280 C18.I2 M Public health campaigns and actions
281 C18.I3 M Actions relating to public health surveillance,
the development or purchase of equipment,
systems and software with various destinations,
construction works, and the assessment of the
performance of the National Health System
during the pandemic
465 C18.I4 T Contracts or corresponding parts thereof performed
related to the UNICAS network project and to
306
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone / Target Name
improve healthcare for patients with rare
diseases or ALS
466 C18.I5 T Equipment or software for genetic testing and
information system for genomic information
464 C18.I5 M Contracts or corresponding parts thereof
performed relating to IT infrastructure, IT
systems development, use cases, licenses and
information campaigns regarding medicines or
pharmaceuticals, dietary products and
orthoprostetic services
466a C18.I6 M National Health Data Space
288 C19.I1 M Citizens on digital skills.
290 C19.I2 M Actions for the digital transformation of
education
291 C19.I2 M Digital equipment for schools
292 C19.I3 T Digital training for employment
292a C19.I3 T Digital training for employment
297 C20.I1 T Evaluation of units of competence
467 C20.I2 T Conversion of classrooms into applied
technology spaces
302 C20.I3 T Additional VET groups compared to the
2019/2020 academic year
309 C21.I1 T New places for the First Cycle of Early
Childhood Education
311 C21.I3 T Participation agreements signed by educational
centres for the support provided by
Accompanying and Guidance Units
469 C21.I6 T Certificates for micro-credentials issued
315 C22.R2 M Publication in the Offical Journal of the
Agreements of the Territorial Council of Social
Services and approval of the relevant legal acts.
412a C22.R6 M Entry into force of the law on equal representation
and balanced presence of women and men, and entry
into effect of the ministerial order establishing and
regulating an advisory council on the gender gap
323 C22.I1 T Residential, non-residential and day care places.
325 C22.I2 T Investments by the regions for technological
transformation and innovation of social
services, and modernisation of the infrastructure
and services associated with child and
adolescent care
471 C22.I2 T Pilot projects to foster innovation in social
services
472 C22.I4 M Purchase of alert and distancing monitoring
devices, and online services to support victims
of violence against women.
328 C22.I5 M Construction, acquisition or refurbishment of
reception centres for migrants and applicants of
international protection
342 C23.I1 T Grants for the participation of jobseekers in the
´Tandem´, ´First Experience´ or ´Investigo´
programmes
307
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone / Target Name
343 C23.I2 T Grants for the participation of people in the
‘Plan Empleo Mujer, Rural and Urban areas’ or
´Victims of Gender Violence and Human traffic´
programmes
344 C23.I3 T People having participated in training
programmes to acquire skills for the digital,
ecological or productive transformation
475 C24.I1 T Strengthening of the competitiveness of cultural
industries
356 C24.I2 T Restoration and enhancement of Spanish
cultural sites
476 C25.I1 T Support of entities in the audio-visual sector in
three different areas
370 C26.I1 M Digitalisation of the sports sector
373 C26.I2 M Renovation of sports infrastructures, technical
centres or sports facilities
386 C28.R2 M Tax benefit reform
512 C28.I1 T Tax deductions declared for the purchase of EVs
or the installation of charging stations
478 C31.I1 T Investment promoting energy storage or self-
consumption based on renewable energy
production or behind-the-meter storage: Final
reports
482 C31.I2 M Support scheme for renewable hydrogen: Legal
agreements signed with final beneficiaries or
final award resolutions published
486 C31.I3 M Support scheme for value chain: Legal
agreements signed with final beneficiaries or
final award resolutions published
490 C31.I4 M Supported electricity transmission projects
493 C31.I5 M Decarbonisation projects
496 C31.I6 M Subsidy scheme for industrial decarbonisation:
Ministry has completed the investment and legal
agreements signed with final beneficiaries or
final award resolutions published
506 C31.I9 M Scheme to support green transition:
Establishment of the scheme
507 C31.I9 M Scheme to support green transition: Ministry
has completed the investment and legal
agreements signed with final beneficiaries or
final award resolutions published
498 C32.I1 M Railway infrastructure and services
499 C32.I1 M Publication of grant resolutions for the purchase
of 5 600 vehicles under the "Sección Etiqueta
Cero" of the Programa Reinicia Auto+.
500 C32.I2 M Water and environmental restoration
501 C32.I2 M Agriculture restoration
502 C32.I3 T Employment contracts for the areas affected by
the DANA.
503 C32.I4 M Signature of an agreement with ESA and
voluntary contribution
504 C32.I5 M Ex-post report on the implementation of ‘ICEX-
DANA’ and ‘ICEX-Aranceles’ programmes
308
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone / Target Name
505 C32.I6 M ICO scheme for the support of companies
affected by the change in global tariff
environment
Instalment Amount EUR 20 925 373 102
4. Loan
The instalments referred to in Article 2a(2) shall be organised in the following manner:
4.1. First Instalment (loan support):
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
L1 C1.R3 M
Entry into force of Royal Decree regulating Low Emission Zones
(LEZs)
L15 C6.R3 M Energy Efficiency Strategy
L40 C13.I8 M FOCO - Regulations establishing the Fund
L51 C13.I13 M
Regional Resilience Fund- InvestEU: Signature of the Contribution
Agreement between the government of Spain and the European
Commission
L72 C22.I6 M Social Impact Fund: Regulation establishing the Facility
Instalment
Amount EUR 1 083 989 237
4.2. Second Instalment (loan support):
Sequential
Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
L4 C2.I7 M Implementing Agreement
L10 C3.I12 T
Entry into force of the agreement between the Ministry of
Agriculture, Fisheries and Food (MAPA) and SEIASA to support
the improvement and the sustainability of irrigated areas (Phase III)
L25 C13.I6 M Implementing Agreement with ICO for ICO Green Line
L30 C13.I6 M
Implementing Agreement for ICO Enterprises and Entrepreneurs
Line (including equity funds)
L35 C13.I7 M Next Tech Fund - Implementing Agreement with Axis
L53 C13.I13 M Regional Resilience Fund: Implementing Agreement
L63 C15.I9 M
CHIP Financing Facility: Formal approval of the Financing
Mechanism
L77 C25.I3 M ICO Audiovisual Hub Fund: Implementing Agreement
Instalment
Amount EUR 14 916 010 762
309
4.3. Third Instalment (loan support):
Sequential
Number
Related Measure
(Reform or
Investment)
Milestone /
Target Name
L2a C2.R7 M Entry into force of a legal act to update the Statute of the Entidad
Pública Empresarial de Suelo (SEPES)
L3 C2.R7 M Publication of the Guide to recommendations and best practices for
urban planning licences in the residential sector (Guía de
recomendaciones y buenas prácticas en materia de licencias
urbanísticas en el ámbito residencial
L8 C3.R7 M Entry into force of the Law on the Prevention of Food Losses and
Food Waste
L9 C3.R8 M Entry into force of a legal act setting up the information system for
agricultural holdings
L23 C12.I7 M Support scheme to strategic projects in the value chain of electric
cars (loans): Establishment of the scheme
L45 C13.I10 T FONREC
L47 C13.I12 M ENISA Entrepreneurship and SME Fund - Implementing
Agreement
L52 C13.I13 T Regional Resilience Fund- InvestEU: Financing or investment
operations amounting to at least 500mn allocated to the instrument
approved by the InvestEU Investment Committee.
L67 C17.I10 T Investment in equity support in the health sector
Instalment
Amount EUR 1 050 662 791
4.4. Fourth Instalment (loan support):
Sequential Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
L6 C2.I7 M ICO Loan Facility for the Promotion of Social Housing: Legal
agreements signed with final beneficiaries and completion of the
investment
L11 C3.I12 T Irrigation systems modernised
L24 C12.I7 T Support scheme to strategic projects in the value chain of electric
cars (loans): Legal agreements signed with final beneficiaries or
final award resolutions published and completion of the investment
L28 C13.I6 M ICO Green Line – Legal agreements signed with final beneficiaries
(including equity funds) and completion of the investment
L33 C13.I6 M ICO Enterprises and Entrepreneurs Line – Legal agreements signed
with final beneficiaries (including equity funds) and completion of
the investment
L38 C13.I7 M Next Tech – Legal agreements signed with final beneficiaries and
equity funds of the investment
L42 C13.I8 M FOCO – Legal agreements signed with final beneficiaries
(including equity funds) of the investment
L49 C13.I12 M ENISA Entrepreneurship and SME Fund - Legal agreements signed
with final beneficiaries of the investment
L57 C13.I13 T Regional Resilience Fund- Other Lines: Legal agreements signed
with final beneficiaries (including equity funds)
310
Sequential Number
Related
Measure
(Reform or
Investment)
Milestone /
Target Name
L59 C13.I13 M Regional Resilience Fund- Direct Public Line: Legal agreements
signed with final beneficiaries, verification of grants and
performance of contracts
L62 C13.I13 M Regional Resilience Fund - The Ministry of Economic Affairs and
Digital Transition has completed the investment
L60 C13.I13 M Regional Resilience Fund- climate contribution
L90 C13.I15 M Investment policy
L91 C13.I15 M Equity injection
L65 C15.I9 M CHIP Financing Facility: Legal agreements signed with final
beneficiaries and completion of the investment
L69 C17.I10 T Disbursement of funds in the form of loans to support the health or
the aerospace sectors
L73 C22.I6 M Social Impact Fund: Legal financing agreements signed with final
beneficiaries (including equity funds) and completion of the
investment
L76 C25.I2 T Implementation of projects to digitalise and disseminate content
L79 C25.I3 M Audiovisual Hub Fund: Legal financing agreements signed with
final beneficiaries (including equity funds) and completion of the
investment
Instalment
Amount EUR 5 654 884 583
311
SECTION 3: ADDITIONAL ARRANGEMENTS
1. Arrangements for monitoring and implementation of the recovery and resilience plan
The monitoring and implementation of the modified recovery and resilience plan of Spain have been
set out in Royal Decree-Law 36/2020 of 30 December approving urgent measures for the
modernisation of the public administration and the implementation of the Recovery Plan (“RDL
36/2020”). They shall take place in accordance with the following arrangements:
• A Commission for Recovery, Transformation and Resilience, which gathers all Ministers
competent for the plan, has been set up and will be chaired by the President of the Government.
This Commission has established the general policy guidelines for the development and
implementation of the Recovery Plan and shall monitor its implementation. Its work will be
assisted by a Technical Committee of 20 members of the public administration chaired by the
Secretariat-General for European Funds.
• A newly set up Secretariat-General for European Funds within the Ministry of Finance will be the
responsible authority for the plan vis-a-vis the European Commission. This authority will be key
in monitoring the submission of payment claims, which will be based on the achievement of
milestones and targets.
• The modified plan includes 419 milestones and targets, most of which relate to the period 2021-
2023. The proposed milestones and targets are clear and the proposed indicators are relevant,
acceptable and robust.
• While the Ministry responsible for each measure will be in charge of taking action to achieve the
related milestones and objectives in line with the budgeted resources, the Secretariat-General for
European Funds will be the body drawing up the requests for payment to the European
Commission. Each payment request shall be accompanied by a management declaration based on
reports issued by the bodies responsible for the components. In addition, the General Comptroller
of the State Administration (Intervención General de la Administración del Estado - IGAE) will
carry out checks to certify the achievement of milestones and objectives, as well as the results
achieved. Funds allocated to the implementation of the plan will be included in the budget of the
central government.
• Arrangements have been set up to involve key actors to implement the plan. A new Sectoral
Conference for the plan is set up with the aim of channeling cooperation between regions, local
entities and central government to implement the plan. As regards parliamentary scrutiny, Article
22 of Royal Decree-Law 36/2020 provides that the government shall report quarterly on the
progress of the Recovery, Transformation and Resilience Plan to the Joint Parliamentary
Committee for the European Union.
2. Arrangements for providing full access by the Commission to the underlying data
In order to provide full access to the Commission to the underlying relevant data, Spain shall have in
place the following arrangements:
The Secretariat-General for European Funds (Ministry of Finance), as the coordinator for Spain’s
recovery and resilience plan, is responsible for the overall implementation of the modified recovery
and resilience plans, for ensuring coordination with other relevant authorities in the country
(including ensuring coherence regarding the use of other EU funds), for monitoring progress on
milestones and targets, for overseeing and assuring implementation of control and audit measures,
and for providing all necessary reporting, and requests for payment and the accompanying
management declaration. The Secretariat-General for European funds relies on an IT system
(‘Coffee’) that allows the Ministries and other implementing, control and audit bodies to encode all
relevant information, including the reporting of milestones and targets and monitoring indicators, the
control and audit reports and the management reports of the implementing bodies which are expected
to serve as a basis for the management declarations to accompany the requests for payment. The
312
system also allows for recording qualitative financial information and other data, such as on final
recipients, contractors and subcontractors. The authorities also collect and store the data on beneficial
owners which is hosted by the national Tax Agency.
Moreover, in relation to milestone 173 and the commitments on audit and controls that were
undertaken in the context of the first payment request, Spain has concluded two agreements to
facilitate the exchange of information on beneficial owners of foreign companies: one between the
General Council of Notary Affairs and the Tax Agency and another one between the latter and the
College of Property Registrars. Furthermore, Spain issued a ministerial order (Order HFP/55/2023)
empowering the authorities responsible for organising the calls to request beneficial owners’ data
from foreign companies for which the national authorities do not have information in their databases.
In addition, Spain has improved the access to the information on beneficial owners for control
purposes. In particular, the Spanish authorities have created and made operational a risk scoring IT
tool called ‘MINERVA’ for the systematic control and prevention of conflict of interest, making use
of the beneficial owners’ data.
In accordance with Article 24(2) of Regulation (EU) 2021/241, upon completion of the relevant
agreed milestones and targets in Section 2.1 of this Annex, Spain shall submit to the Commission a
duly justified request for payment of the financial contribution. Spain shall ensure that, upon request,
the Commission has full access to the underlying relevant data that supports the due justification of
the request for payment, both for the assessment of the request for payment in accordance with Article
24(3) of Regulation (EU) 2021/241 and for audit and control purposes.
EN EN
EUROPEAN COMMISSION
Brussels, 20.5.2026
SWD(2026) 135 final
COMMISSION STAFF WORKING DOCUMENT
Updated climate tracking and digital tagging of the recovery and resilience plan of
Spain
Accompanying the document
Proposal for a COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 13 July 2021 on the approval of the assessment
of the recovery and resilience plan for Spain
{COM(2026) 257 final}
1
Updated climate tracking and digital tagging of the Recovery and Resilience Plan of Spain
The table below presents the detailed application of the climate tracking and digital tagging
methodologies set out respectively in Annexes VI and VII to Regulation (EU) 2021/241 in the
modified Spanish recovery and resilience plan.
Int. Field = intervention field.
Coeff. = Coefficient for the calculation of support to climate change objectives and to digital
transition, on the basis of Annex VI and Annex VII of the RRF Regulation.
New or revised measures are marked in blue to distinguish them from the unchanged measures in
the RRP.
2
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C1.I1a
Low emission zones and
transformation of urban
and metropolitan transport
(Autonomous Community
actions): line of action 1
900 048 40%
C1.I1b.i
Development of low-
emission zones and
projects for the
sustainable transformation
of urban and metropolitan
transport (municipal
actions): Lines of action
2a and 2b (except for
cycling infrastructure),
and digitalisation
(municipal actions) line of
action 2d
1.190 048 40%
C1.I1b.ii
Development of low
emission zones and
sustainable transformation
projects for urban and
metropolitan transport
(municipal actions): Lines
of action 2a and 2b
(cycling infrastructure),
and fleet transformation to
zero emissions vehicles
and recharging points
(municipalities) line of
action 2c
310 0771 100%
1 This measure also includes investment in zero emission vehicles. For that part the ‘Methodology for climate
tracking’ annexed to the Recovery and Resilience Facility Regulation does not set out intervention fields that would
allow for climate or environmental tracking of electric vehicles or plug-in hybrid vehicles, except for vehicles for
urban transport falling under intervention field 074. According to Article 18(4)(e) of the Regulation, the
methodology should however ‘be used accordingly for measures that cannot be directly assigned to an intervention
field listed in Annex VI’. In this context, the Commission has applied a 100% climate contribution coefficient for
the zero-emission vehicles of all categories (this includes battery electric and fuel cell/hydrogen-powered vehicles)
included in this measure. This measure also includes investments in cycling infrastructure (075) as well with a
100% climate coefficient.
3
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C1.I1d
Improvement actions in
urban environments
(crossings) on the State
Road Network to promote
the mobility of
pedestrians and cyclists,
and other new forms of
mobility (scooters), with
the aim at reducing
vehicle speed, reducing
both air emissions and
noise pollution: line of
action 4
105 048 40%
C1.I2
Scheme of incentives for
the installation of
recharging points, the
purchase of electric and
fuel cell vehicles and
innovation in electro-
mobility, recharging and
renewable hydrogen
1.688 n/a2 100%
C1.I3a Investments in railway
infrastructure 1.502 069bis 100%
C1.I3b
Digitalisation of security,
information and access
control systems at railway
stations providing PSO
services
119 070 40% 070 100%
C2.I1.a.i
Energy rehabilitation of
buildings with on average
primary energy savings of
at least 30 %
856 025bis 100%
C2.I1b.i Energy rehabilitation of
buildings with on average 887 025bis 100%
2 The main part of this measure concerns incentive for the purchase of zero emission vehicles or for the development
on innovative projects in zero emission vehicles/mobility The ‘Methodology for climate tracking’ annexed to the
Recovery and Resilience Facility Regulation does not set out intervention fields that would allow for climate or
environmental tracking of electric vehicles or plug-in hybrid vehicles, except for vehicles for urban transport falling
under intervention field 074. According to Article 18(4)(e) of the Regulation, the methodology should however ‘be
used accordingly for measures that cannot be directly assigned to an intervention field listed in Annex VI’. In this
context, the Commission has applied a 100% climate contribution coefficient for the zero-emission vehicles of all
categories (this includes battery electric and fuel cell/hydrogen-powered vehicles) included in this measure. This
measure also includes investment in alternative fuel infrastructure (077) that would also have a 100% climate
coefficient.
4
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
primary energy savings of
at least 30 %
C2.I1b.ii
Existing building
book/Rehabilitation
projects to improve
energy efficiency
37 025 40%
C2.I1c
Favourable environment
to rehabilitation activity
(tax incentives): line of
action 3
700 025bis 100%
C2.I2
New programme to
promote affordable
housing, which are energy
efficient (at least 20 %
lower primary energy
demand compared to the
NZEB requirements)
1.920 025ter 40%
C2.I3
Energy Rehabilitation of
Buildings Programme
(PREE), aligned with
energy efficiency criteria
with on average primary
energy savings of at least
30 %
207 025bis 100%
C2.I4
Energy transition
programme and
demographic challenge
with on average primary
energy savings of at least
30 %
506 025bis 100%
C2.I5a
Energy rehabilitation of
public buildings with on
average primary energy
savings of at least 30 %
811 026bis 100%
C2.I7a
ICO Loan Facility for the
Promotion of Social
Housing (New buildings)
588 025ter 40%
C2.I7b
ICO Loan Facility for the
Promotion of Social
Housing (Building
renovation)
163 025bis 100%
C3.I1
Plan for improving
efficiency and
sustainability in irrigation
621 040 40%
5
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C3.I1a
Plan for improving
efficiency and
sustainability in irrigation.
PERTE AGRO
150 040 40%
C3.I12
Plan for improving
efficiency and
sustainability in irrigation.
PERTE AGRO- Loans
260 040 40%
C3.I3
Plan to promote the
sustainability and
competitiveness of
agriculture and livestock
farming (II): Strengthen
capacity building and
Biosecurity systems in
Nurseries and livestock
farms
20 027 100%
C3.I4
Plan to promote the
sustainability and
competitiveness of
agriculture and livestock
farming (III): Investments
in precision agriculture,
energy efficiency and
circular economy and in
the use of renewable
energy and gases in the
agriculture and livestock
sector
307 047 40%
C3.I5a
Strategy for the
digitalisation of the
agrifood and forestry
sector and the rural
environment.
Technology-based
entrepreneurship line
30 010 100%
C3.I5b
Strategy for the
digitalisation of the
agrifood and forestry
sector and the rural
environment. Creating a
Digital Innovation Hub
for businesses in the
agrifood sector
4 010 100%
6
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C3.I5c
Strategy for the
digitalisation of the
agrifood and forestry
sector and the rural
environment.
Establishment of an
observatory for the
digitalisation of the
agricultural sector
1 010 100%
C3.I5d
Strategy for the
Digitisation of the Agri-
Food and Forestry Sector
and the Rural
Environment. Creation of
a platform of AKIS
advisors
3 010 100%
C3.I6a
Plan to boost the
sustainability, research,
innovation and
digitalisation of the
fisheries sector (I):
Purchase of ICT for
marine reservoirs
(radiolink Faro de
Alborán, night vision
equipment and drones)
3 049 40% 011 100%
C3.I6b
Plan to boost the
sustainability, research,
innovation and
digitalisation of the
fisheries sector (I): Other
actions
7 049 40%
C3.I7
Plan to boost the
sustainability, research,
innovation and
digitalisation of the
fisheries sector (II):
Boosting fisheries and
aquaculture research and
supporting training to
improve the monitoring of
fish stocks
14 050 40% 021 40%
7
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C3.I8
Plan to boost the
sustainability, research,
innovation and
digitalisation of the
fisheries sector (III):
Technological
development and
innovation in the fisheries
and aquaculture sector
11 023 40% 021 40%
C3.I9
Plan to boost the
sustainability, research,
innovation and
digitalisation of the
fisheries sector (IV):
Digitalisation and use of
ICTs in the fisheries
sector
11 011 100%
C3.I10
Plan to boost the
sustainability, research,
innovation and
digitalisation of the
fisheries sector (V):
Supporting the fight
against illegal, unreported
and unregulated fishing
44 050 40%
C4.I1a Digitalisation of natural
heritage knowledge 38 050 40% 011 100%
C4.I1b
Digitalisation of natural
heritage knowledge:
Other actions
77 050 40% 011 100%
C4.I2 Conservation of terrestrial
marine biodiversity 376 050 40%
C4.I3a
Recovery of areas
affected by mining with
efficiency criteria
131 046bis 40%
C4.I3b
Other ecosystem
restoration actions to
protect nature and
biodiversity, natural
heritage and resources,
and develop green and
blue infrastructure
253 050 40%
C4.I4a
Sustainable forest
management for the
prevention and
management of climate
170 036 100%
8
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
related risks: Fire
extinguishing
C4.I4b
Other actions of
sustainable forest
management
110 050 40%
C5.I1a
Materialisation of
Purification, Sanitation
and Reuse Actions for
water collection and
treatment compliant with
energy efficiency criteria
128 041bis 40%
C5.I1b
Improving efficiency and
reducing losses in water
use
100 040 40%
C5.I1c
Investments to improve
the safety of dams and
reservoirs
67 040 40%
C5.I1d
Implementation of
purification, sanitation,
efficiency, savings, reuse
and infrastructure safety
(DSEAR). PERTE
digitalising the water
cycle.
200 041bis 40%
C5.I2a
Monitoring and
restoration actions in river
ecosystems
225 040 40%
C5.I2d
Monitoring and
restoration of river
ecosystems, aquifer
restoration and flood risk
mitigation. PERTE
digitalising the water
cycle.
174 040 40%
C5.I3a Improving knowledge and
use of water resources 225 040 40% 011 100%
C5.I3b
Action to monitor rainfall
in river basins and
coastlines3 55 035 100% 011 100%
3 This is a digital investment that is also 100% contributing to the adaptation to climate change, and prevention
and management of climate related risks. For this reason, the measure receives a 100% coefficient for both the
climate change and digital objectives.
9
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C5.I3c
Improving meteorological
observation and
monitoring and
prevention of climate
risks4
100 035 100% 011 100%
C5.I3d
Digital transition in the
water sector. PERTE
digitalising the water
cycle.
502 040 40% 011 100%
C5.I4
Adaptation of the current
to climate change and
implementation of Marine
Strategies and Maritime
Spatial Planning Plans
234 037 100%
C6.I1
National rail transport
network: Rail investment
on the core European
Corridors
2.988 064 100%
C6.I2a
Construction and
modernisation of new rail
infrastructure (TEN-T
comprehensive network)
1.010 065 100%
C6.I2b Digitalisation of the State
Road Network 35 063 100%
C6.I2c
Noise Reduction Action
Plans on the State Road
Network
302 048 40%
C6.I2f Single European Sky:
Digitalisation 107 084 100%
C6.I2g Digital transformation of
MITMA 50 011 100%
C6.I3a
Development of strategic
intermodal and logistic
terminals on TEN-T
network
217 078 40%
C6.I3b
Inland access to Spanish
ports and terminals (rail
investments)
408 064 100%
C6.I3d Improving the internal rail
accessibility of ports 177 064 100%
4 This is a digital investment that is also 100% contributing to the adaptation to climate change, and prevention
and management of climate related risks. For this reason, the measure receives a 100% coefficient for both the
climate change and digital objectives.
10
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C6.I4a ERTMS on-board traffic
management systems 12 071 40% 071 100%
C6.I4d
Construction, adaptation
or upgrading of cargoes
and intermodal rail-road
terminals and their
connections
75 079 40%
C6.I4e
Support to multimodal
sustainable freight
transport (rail and
maritime) based on ECO-
INCENTIVES to supply
and demand
120 079 40%
C6.I4g
Actions to support the
renewal or adaptation of
railway tractor equipment
with other material using
alternative fuels such as
hydrogen or electricity
64 072bis 100%
C6.I4i
Intelligent transport
services for the road
sector (ITS)
20 063 100%
C6.I4k
Actions supporting the
renewal or upgrading of
means and men for the
expansion of sustainable
road development with
reduced carbon footprint
and noise reduction
3 048 40%
C6.I4o
Projects for the
digitalisation of passenger
and freight transport
services at regional and
local level
115 010 100%
C7.R3
Development of energy
communities contributing
to the low carbon
economy and to resilience
to climate change
83 027 100%
C7.I1
Development of
innovative renewables,
integrated into buildings
and production processes
1.847 029 100%
C7.I2 Sustainable energy on
islands 499 029 100%
11
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C8.I2
Digitalisation of
distribution networks to
align them with the
energy transition
152 033 100% 033 40%
C9.I1 Renewable hydrogen: a
country project 1.555 022 100%
C10.I1a
Environmental restoration
plan for closed or
abandoned mining sites
and deteriorated land
adjacent to thermal or
nuclear power stations,
compliant with efficiency
criteria
150 046bis 40%
C10.I1b
Digital, social and
environmental
infrastructure plan in just
transition territories
100 050 40%
C10.I1c
Projects of R&D&I in
energy storage and energy
efficiency
30 022 100%
C10.I1d
Plan to support the re-
skilling and employability
of workers and people
affected by the energy
transition
20 01 100%
C11.I1
Digital transformation and
modernisation of the
General State
Administration
820 011 100%
C11.I2
Projects for the
digitalisation of the
General State
Administration
1.205 011 100%
C11.I3
Digital transformation and
modernisation of the
Ministry of Territorial
Policy and the Civil
Service and the
administration of the
Autonomous
Communities and the
local authorities
809 011 100%
12
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C11.I3a
Digital transformation and
modernisation of the
Ministry of Territorial
Policy and the Civil
Service, the National
Health Service and the
administrations of the
Autonomous
Communities and Local
Authorities. PERTE
Health
130 011 100%
C11.I4
Energy Transition Plan in
the General State
Administration with on
average primary energy
savings of at least 30 %
1.046 026bis 100%
C11.I5
Contribution to
transformative projects
for the digitalisation of
strategic productive
sectors
3 011 100%
C11.I6a Cybersecurity programme
(ciber) 944 021
quinquies 100%
C12.I1
Sectoral data spaces
(contribution to
transformative projects
for the digitalisation of
strategic productive
sectors)
257 021
quarter 100%
C12.I2.a.i
Processes of research,
technology transfer and
innovation and for
business-to-business
cooperation with a focus
on the low-carbon
economy and climate
change adaptation of the
Spanish industrial sector
516 022 100%
C12.I2.a.ii
Processes of research,
technology transfer and
innovation and for
cooperation between
enterprises, with a focus
on the circular economy
and the Spanish industrial
sector
1.727 023 40%
13
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C12.I3
Plan to support the
implementation of waste
legislation and the
promotion of the circular
economy
850 042 40%
C12.I3
Plan to support the
implementation of waste
legislation and the
promotion of the circular
economy. Circular
Economy PERTE
300 042 40%
C12.I4
PERTE CHIP.
Strengthening the industry
of the whole
semiconductor value
chain.
170 021
quarter 100%
C12.I5
Circular Economy
Subsidy Scheme. PERTE
Circular Economy
300 044 40%
C12.I6
Subsidy scheme to
support strategic projects
in the value chain for
electric cars (grants)
515 047 40%
C12.I7
Support scheme to
support strategic projects
for Industrial Transition in
the value chain for
electric cars (loans)
48 027 100%
C13.I1
Support to
entrepreneurship
including digital transition
action
220 100 0% 100 40%
C13.I3 Digitalisation and
Innovation of SMEs 3.157 010 100%
C13.I3a RETECH
87 100 40%
C13.I6a ICO-Green Line - I
Sustainable transport 68 073 100%
C13.I6a
ICO-Green Line - II
Energy efficiency and
renewable energies
68 029 100%
C13.I6a
ICO-Green Line - III
Networks, industrial
decarbonisation and
climate change mitigation
and adaptation
68 022 100%
14
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C13.I6a ICO-Green Line - IV
Circular Economy 48 042 40%
C13.I6a ICO-Green Line - VI
Water Management 48 039bis 40%
C13.I7 Technology startups fund:
Next Tech 1.500 010 100%
C13.I12.b
ENISA Entrepreneurship
and SME Fund - SMEs
Natural Language
Processing Projects
PERTE NEL
6 010 100%
C13.I13a
Regional Resilience Fund
(FRA). Contribution to
climate transition
2.400 024ter 100%
C13.I14b Equity injection into ICO
1.000 025ter 40%
C13.I14c Equity injection into ICO
600 025bis 100%
C13.I15a Equity injection into ICO
a 1.360 025bis 100%
C13.I15e Equity injection into ICO
b 1.850 025ter 40%
C14.I1.a.i
Actions in the field of
green and sustainable
transition (100%
coefficient) Adaptation to
climate change of
destination and its
infrastructure:
development of
knowledge and
development of plans in
relation to climate change
adaptation and risk
prevention, including
early warning, monitoring
and assessment systems,
promotion of investment
for the prevention and
management of specific
risks on the territory
139 035 100%
C14.I1.a.ii
Actions in the field of
green and sustainable
transition (40%
139 050 40%
15
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
coefficient) Circular
economy, management of
natural resources,
protection and
enhancement of natural
ecosystem.
C14.I1b
Sustainable mobility and
energy efficiency actions
for tourism destinations
372 073 100%
C14.I1c Actions in the field of the
digital transition 186 011 100%
C14.I2
Digitisation and
intelligence programme
for destinations and
tourism sector
290 010 100%
C14.I4b
Energy efficiency and
circular economy in
tourism enterprises
220 024 40%
C15.R1
Reforming the Telecoms
Regulatory Framework:
General Law, Regulatory
Instruments and
Implementation
Instruments
8 011 100%
C15.R2
Roadmap 5G: Spectrum
management and
assignment, deployment
burden reduction,
Cybersecurity Act 5G and
Support to Local
Authorities
110 054bis 100%
C15.I1
Fostering territorial
cohesion through network
deployment: Ultra-fast
broadband extension and
mobility coverage of 30
Mbps
279 054bis 100%
C15.I2
Reinforcing Connectivity
in Reference Centres,
Socio-Economic Drivers
and Sectoral
Digitalisation Tracking
Projects
277 053 100%
C15.I3
Connectivity vouchers for
SMEs and vulnerable
groups
10 012 100%
16
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C15.I5
Deployment of cross-
border digital
infrastructure
500 055 100%
C15.I6
Deployment of 5G
networks, and 5G
innovations
1.171 054bis 100%
C15.I7
Cybersecurity:
Strengthening the
capacities of citizens,
SMEs and professionals;
Improving the sector’s
cybersecurity ecosystem
467 054
quinquies 100%
C15.I8
Strengthening the
scientific and
technological ecosystem.
Increased design
capabilities. PERTE CHIP
571 021
quarter 100%
C15.I9
Increased capacities of the
fabless and manufacturing
industry. PERTE CHIP.
Loans
920 021
quarter 100%
C16.R1b National AI Strategy.
PERTE CHIP 40 009bis 100%
C16.R1
National Artificial
Intelligence Strategy,
including R&I in AI and
talent development
404 001 0% 009bis 100%
C16.I1
AI gigafactory or
equivalent AI
infrastructure and
quantum technology
initiatives
300 009bis 100%
C17.I2a
Strengthening the
capacity, infrastructure
and equipment of SECTI
actors. PERTE CHIP
264 009bis 100%
C17.I3a
Private, interdisciplinary
public R & D & I
projects, Proof of concept
and grant of aid following
international competitive
calls. Cutting-edge R & D
addressing societal
challenges. Public pre-
commercial purchase.
PERTE CHIP
90 009bis 100%
17
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C17.I4a
New scientific career.
Post-doctoral researcher
consolidation programme.
PERTE CHIP
10 009bis 100%
C17.I7
R&D + R & I actions
linked to environmental
protection, the fight
against climate change,
new energy sources and
key technologies and
materials for the energy
transition
82 023 40%
C17.I8
R & D + R & I actions
linked to sustainable
automotive (PTAS)
40 024 40%
C18.I6 Creation of a “Data Lake”
for the Health sector 70 095 100%
C19.I1 Transversal digital skills 507 108 100%
C19.I2 Digital Transformation of
Education 1.412 108 100%
C19.I3 Digital skills for
employment 960 108 100%
C19.I4 Digital Professionals 124 108 100%
C20.I1b
Reskilling and upskilling
of the labour force linked
to professional
qualifications: Digital
modular offer for
employed persons
associated with
competence units of the
National Catalogue of
Professional
Qualifications
92 108 100%
C20.I1d.i
Contribution reskilling
and upskilling to green
transition
158 01 100%
C20.I2 Digital transformation of
vocational training 290 016 40%
C21.I5
Improvement of digital
infrastructure, equipment,
technologies, teaching and
university assessment
147 108 100%
C22.I1b E-Health services and
applications: 240 013 100%
18
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
teleassistance for long-
term care and support
C22.I2b
Technological
transformation of social
services
216 011 100%
C22.I3b
Improving accessibility of
AGE websites and mobile
applications
12 020 40%
C22.I4b
Improving comprehensive
improvement of control
device services
26 011 100%
C23.I1b
JOVEN-TánDEM
EMPLOYMENT
Programme with
allocation for green /
digital skills
30 01 100% 108 100%
C23.I1c
Programme First
professional experience in
public administrations
with allocation for green /
digital skills
37 01 100% 108 100%
C23.I2b
Support line for women in
rural and urban areas with
allocation for green /
digital skills
26 01 100% 108 100%
C23.I3b
Training for workers in
ERTE with allocation for
green / digital skills
67 01 100% 108 100%
C23.I4b
Entrepreneurship and
micro-enterprises: New
territorial projects
addressing the
demographic challenge
and facilitating productive
transformation, in
particular towards a green
and digital economy
55 047 40% 016 40%
C23.I5
Governance and support
of active labour market
policies
106 108 100%5
C24.I1c
Strengthening the
competitiveness of
cultural industries /
25 018 40%
5 Clerical error corrected from SWD(2021) 147
19
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
Competitiveness and
professionalisation and
support for cultural
accelerators including
boosting the
transformation to digital
culture and the
incorporation of new
technologies into cultural
and creative industries
C24.I1d
Strengthening the
competitiveness of
cultural industries
supporting projects to
digitise intellectual
property rights
management operators
15 010 100%
C24.I1e
Strengthening the
competitiveness of
cultural industries /
Digitalisation of
intellectual property
management systems /
Digital transformation of
administrative units with
intellectual property
competence
1 011 100%
C24.I1f
Strengthening the
competitiveness of
cultural industries
(promotion and
digitisation of the book
sector)
25 010 100%
C24.I2d
Promoting culture along
territorials (purchase of
licences for digital books)
13 021bis 40%6
C24.I3c
Digitalisation of major
cultural services: National
Library of Spain
7 011 100%
C24.I3d
Digitalisation and
boosting major cultural
services: Plan for digital
3 011 100%
6 A coefficient of 40% is applied because the measure is not fully dedicated to digital books but also includes
paper books.
20
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
access to bibliographic
heritage
C24.I3e
Digitalisation and
boosting major cultural
services: Digitalisation,
capacity building and
interoperability of
archiving systems
18 011 100%
C24.I3f
Digitalisation and
boosting major cultural
services: Measures to
modernise public
management tools and put
in place an integrated
system for digitisation and
cataloguing of INAEM’s
resources, assets,
structures and
infrastructure
11 011 100%
C25.I1a
Programme for the
promotion, modernisation
and digitisation of the
audiovisual sector
152 021bis 100%
C25.I3a Spain Audiovisual Hub
Fund 280 021bis 100%
C26.I1 Digitisation of the sport
sector 69 011 100%
C26.I2a
Modernisation of sport
facilities to improve their
energy performance
according to energy
efficiency criteria
34 026bis 100%
C26.I2b
Modernisation of high
performance sport centres
to improve their energy
performance according to
energy efficiency criteria
23 026bis 100%
C26.I3a
Modernisation of sports
installations to improve
energy efficiency
according to energy
efficiency criteria
16 026bis 100%
21
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C28.I1b Fiscal Reform Fund.
Electrification of mobility 233 n/a7 40%
C31.I1
Investment promoting
self-consumption (based
on renewable energy and
behind-the-meter storage)
and energy communities
501 029 100%
C31.I2
Scheme to support the
production and uptake of
renewable hydrogen
1.600 022 100%
C31.I3a
Subsidy scheme to
support the value chain of
RES and storage. Lines 1
(solar PV value chain), 2
(storage value chain) and
4 (other renewable value
chains)
838 029 100%
C31.I3b
Subsidy scheme to
support the value chain of
RES and storage. Line 3
Adaptation of ports for
the deployment of
offshore renewable
energy.
162 081bis 40%
C31.I4
Investment to support
electricity network
infrastructure
859 033 100%
C31.I5
Investment to support
industrial decarbonisation
(grants).
422 024 40%
C31.I6
Subsidy scheme for
decarbonisation projects
(grants).
509 024 40%
C31.I9 Scheme to support the
Green Transition 2.191 029 100%
7 This measure includes investment in hybrid and zero-emission vehicles. For this investment the ‘Methodology for
climate tracking’ annexed to the Recovery and Resilience Facility Regulation does not set out intervention fields
that would allow for climate or environmental tracking of electric vehicles or plug-in hybrid vehicles, except for
vehicles for urban transport falling under intervention field 074. According to Article 18(4)(e) of the Regulation,
the methodology should however ‘be used accordingly for measures that cannot be directly assigned to an
intervention field listed in Annex VI’. In this context, the Commission has applied a 40% climate contribution
coefficient for the zero-emission vehicles of all categories (this includes battery electric and fuel cell/hydrogen-
powered vehicles) and the plug-in hybrid vehicles included in this measure.
22
Measure/
Sub-Measure
ID
Measure / Sub-Measure
Name
Estimated
costs
(EUR m)
Climate Digital
Int. Field Coeff. % Int. Field Coeff. %
C32-I1.a Railway infrastructure
and services 96 069 40%
C32-I1.b Electric vehicles 64 073 100%
C32-I2a Forest restoration and
hydrology 12 050 40%
C32-I2b Weather forecast 31 037 100% 011 100%
C32-I2c
Restoration of
hydrological
infrastructure and
riverbanks
196 040 40%
C32-I4
Preventing and combating
natural disasters: new
Spanish component of the
Atlantic constellation
(ESCA+)
325 037 100% 011 100%
Int. Field = intervention field
Coeff. % = Coefficient for the calculation of support to climate change objectives and to digital transition, on the
basis of Annex VI and Annex VII to the RRF Regulation