Bijlagen bij COM(2023)576 - Wijziging van Uitvoeringsbesluit (EU) (ST 10150 2021; ST 10150 2021 ADD 1 REV 1) van 13 juli 2021 betreffende de goedkeuring van de beoordeling van het herstel- en veerkrachtplan voor Spanje

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dossier COM(2023)576 - Wijziging van Uitvoeringsbesluit (EU) (ST 10150 2021; ST 10150 2021 ADD 1 REV 1) van 13 juli 2021 betreffende de goedkeuring ...
document COM(2023)576 EN
datum 2 oktober 2023
ANNEX

to the

Proposal for a COUNCIL IMPLEMENTING DECISION

amending Implementing Decision (EU) (ST 10150 2021; ST 10150 2021 ADD 1 REV 1) of 13 July 2021 on the approval of the assessment of the recovery and resilience plan for Spain

{SWD(2023) 326 final}


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).


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, implemented by means of a law, is to provide the regulatory framework underpinning the renewed mobility policy in Spain grounded on an improved sustainability and digital dimension.

The law shall foresee, at least:

·Specific measures to promote rail freight transport which shall contribute to reduce global emissions from land freight transport, including:

othe obligation to develop a programme to implement rolling motorways in those corridors where it is viable and where there is a business interest for its development;

obonuses of railway charges for freight traffic during a minimum period of 5 years;

oa support programme for rail freight transport, including incentives promoting the modal shift from road to rail and the modernisation and innovation in the rail transport sector;

·a number of obligations and methodological guides applicable to municipalities and companies of a certain size to incentivise the implementation of a Sustainable Urban Mobility Plan and sustainable work-related mobility schemes respectively;

·the set-up of mechanism to increase rigour in infrastructure planning in line with the recommendations issued by the independent fiscal authority (Autoridad Independiente de Responsabilidad Fiscal, AIReF), incorporating considerations on sustainability and social cost-benefit analysis;

·the set-up of a predictable financing system of urban transport across the country’s municipalities based on uniform distribution criteria of State funds;

·the introduction of a regulatory sandbox facilitating innovations in mobility and transport sector and their entry into the market;

·the improvement of the governance in line with AIReF recommendations by establishing: (i) a National Mobility System to foster coordination and cooperation between the three territorial administrations with responsibility for transport and mobility; (ii) a Higher Council for Transport and Mobility, as a body for advising, discussing and involving the productive sectors, academia and civil society in defining transport and mobility policies; and (iii) an Integrated Transport and Mobility Information Platform to integrate information from different administrations and external sources on transport and mobility. This shall allow administrations to optimise the design of public policies and improve their capacity to respond to crises and emergencies.

In addition to the new law described above, the measure shall include (a) the development of a software application for the implementation of Cost-Benefit Analyses of infrastructure investments for different modes of transport, in line with the sustainability, social and environmental considerations set out by the official methodology foreseen in the Sustainable Mobility Law; and (b) entry into force and publication of a Royal Decree developing the organisational structure of the Ministry with competences of transport, defining the specific competencies of the Sandbox Office.


The implementation of the reform shall be completed by 30 June 2026.


Investment 1 (C1.I1) - Low-emission areas and transformation of urban and metropolitan transport

The objective of this measure is to foster the sustainable and digital transformation of transport services, with the aim of contributing to reduce the use of private vehicles in urban environments by 35 % by 2030. The measure shall also cover incentives for the transition to cleaner passenger and freight transport fleets of companies providing transport services. This investment shall be implemented by the local authorities, the Autonomous Communities and the Ministry of Transport, Mobility and Urban Agenda (MITMA).

The investment projects the Autonomous Communities are set to undertake may relate to: (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 administrative management and the improvement of its accessibility; (d) measures for prioritising collective transport and active mobility, including cycling infrastructure and pedestrian lanes; (e) incentivising the penetration in Spain of new zero-emission technologies in transport; (f) parkings for deterrence located outside these municipalities and capitals of province to reduce traffic entering to the urban centre and; (g) the extension or upgrading of the rail transport system (e.g. metros or railways); (h) digitalisation projects complementing measures to support sustainable mobility, including real time information systems on public transport services, mobility as a service, projects to improve intermodal or inter-service ticketing, projects to support traffic and mobility management and information analysis in order to increase the efficiency of the transport system and; (i) any other project that: i. contribute to improving air quality, especially in urban areas ii. incentivise the reduction of the use of private transport in urban and metropolitan areas iii. incentivise the use of public transport or iv. incentives active and healthy mobility.

Projects by the local authorities shall for instance consist of: (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; and (d) measures to incentivise and prioritise collective transport and active mobility

This aid shall be allocated to municipalities with more than 50 000 inhabitants and the capitals of the provinces and, under certain conditions, may also be allocated to municipalities of between 20 000 and 50 000 inhabitants.

The investment projects MITMA is set to undertake concern the humanisation and organisation of traffic in urban roads under its responsibility. Investments shall contribute to promoting the mobility of pedestrians and cyclists and other new forms of mobility (scooters) or reducing car spaces and reducing vehicle speed, with the aim of reducing both air emissions and noise pollution.

The incentives to transform passenger and freight fleets of transport companies shall consist on the following aid lines: (a) aid for the acquisition of zero- and low-emission passenger and freight vehicles; (b) aid for the deployment of refuelling infrastructure for commercial vehicles with alternative fuels (electric, LNG, CNG and biomethane); (c) aid for undertakings for the acquisition or adaptation of trailers and semi-trailers to intermodal transport; and (d) aid for undertakings for the scrapping of old vehicles.

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, support for aid line (a) shall only cover electric and hydrogen ‘low-floor’ buses (M2 and M3 categories, typically urban and suburban buses); ‘high-floor’ buses, including LNG/CNG, hybrid, electric and hydrogen (M2 and M3 categories, typically inter-urban coaches) compliant with EURO VI-E (M2 and M3 categories, typically inter-urban coaches); and zero-emission 1 , low-emission 2 and LNG/CNG trucks running on biofuels, bioliquids and biomass fuels 3 . For aid line (b), the refuelling infrastructure for commercial vehicles shall comply with conditions for biofuels, bioliquids and biomass fuels 4 .

Selection criteria shall ensure that at least EUR 310 000 000 contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 2 195 000 000 with a 40 % climate coefficient, in accordance with Annex VI to the Recovery and Resilience Facility Regulation (EU) 2021/241.

The investments under this measure shall be implemented by 31 December 2025.

Investment 2 (C1.I2) – Incentive scheme for the installation of recharging points, the purchase of electric and fuel cell vehicles and innovation in electro-mobility, recharging and green hydrogen

This measure aims at supporting the compliance with the Spanish National Framework for Alternative Energy in Transport, accelerating the implementation of the National Integrated Energy and Climate Plan and supporting territorial cohesion by electrifying mobility in rural areas. The investment is articulated in different aid schemes that shall incentivise the roll-out of electric vehicle and fuel cell vehicles while encouraging individual innovation projects linked to the electro-mobility, value chain and vehicle fleet renewal at large - including exploiting the green hydrogen technology. The investment shall also include the installation of public charging stations in residential areas as well as on the national road network. 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, direct and indirect and vi) impact on value chain and synergy with other sectors, mainly industrial.

This investment shall be implemented by 31 December 2025.

Investment 3 (C1.I3) - Measures to improve the quality and reliability of rail transport services

The objective of this measure is improving the attractiveness and accessibility of the public short-distance railway network (so-called Cercanías) so that it becomes the backbone of mobility in urban areas and replaces the use of private vehicles in metropolitan areas. The projects shall be executed by ADIF (railway infrastructure manager) and RENFE (the operator of rail services with Public Service Obligations).

ADIF shall implement infrastructure investments in the Cercanías railways, including track renewal, upgrading of stations and improvements in the electrification and signalling system. Furthermore, RENFE shall be responsible for the implementation of investments for the modernisation of the management of public rail transport. Investments shall mainly range across five dimensions: (a) digitalisation of security systems in stations; (b) passenger information systems; (c) improvement of access control; (d) the adaptation of self-selling machines to new technologies; and (e) fitting-out of facilities in the stations of the Cercanías network.

The implementation shall be completed by 30 June 2026.


A.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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
1C1.R1MOrder TMA/178/2020 and Royal Decree-Law 23/2020Provision in the order and Royal-Decree Law indicating their entry into forceQ42020Entry 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
2C1.R1MAmendments to the Technical Building Code (TBC), the Low Voltage Electrotechnical Regulation (LVER) and approval of a Royal Decree to regulate public recharging servicesProvision in the Code, Regulation and Royal Decree indicating their entry into forceQ22022Entry 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
3C1.R2MAdoption of a Law on sustainable mobilityProvision in the law indicating the entry into force of the lawQ42024Entry into force of a Law on sustainable mobility improving the planning, coordination and efficiency of public transport policies and supporting transport digitisation and the use of public transport. It shall also comprise specific measures to promote rail freight transport, which shall contribute to reduce global emissions from land freight transport, including:


I.The obligation to develop a programme to implement rolling motorways in those corridors where it is viable and where there is a business interest for its development.

II.Bonuses of railway charges for freight traffic during a minimum period of 5 years.

III.A support programme for rail freight transport, including incentives promoting the modal shift from road to rail and the modernisation and innovation in the rail transport sector.
417C1.R2MDevelopment of a software application for the implementation of the Cost-Benefit Analysis for transport infrastructure investment

Availability of the tool on an official webpageQ42025Development and availability on an official webpage of a software application for the implementation of cost-benefit analyses of infrastructure investments for different modes of transport, in line with the sustainability, social and environmental considerations set out by the official methodology foreseen in the Sustainable Mobility Law.
418C1.R2MSandbox officeProvisions indicating the entry into forceQ22026Publication and entry into force of the Royal Decree developing the organisational structure of the Ministry with competences of transport, defining the specific competencies of the Sandbox Office.
4C1.I1TBudget spent in purchases or awarded by municipalities aiming at promoting sustainable mobilityMillion EUR0400Q42022Publication 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 instances: (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.
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.
5C1.I1TBudget spent in purchases or awarded by Autonomous Communities of at least EUR 900 million aiming at promoting sustainable mobilityMillion EUR0900Q42023Publication of the award of project or subsidies in the OJ or in the Public procurement platform or execution of expenditure associated to purchases by Autonomous Communities. Projects and subsidies awarded and purchases carried out by Autonomous Communities shall:
1) contribute to promote sustainable mobility by providing subsidies to private companies to (a) scrap old heavy vehicles (b) renew their heavy passenger and freight fleets with cleaner vehicles, (c) buy or adapt their trailers or semi-trailers for intermodal transport or (d) install recharging and refuelling points with alternative fuels (electric, LNG, CNG and biomethane); Subsidies should be provided in compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01);
or
2) contribute to promote sustainable mobility in municipalities with more than 50 000 inhabitants and capitals in the province by supporting for instances (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 for prioritising collective transport and active mobility, including cycling infrastructure and pedestrian lanes; (e) incentivising the penetration in Spain of new zero-emission technologies in transport; (f) parking for deterrence located outside these municipalities and capitals of province to reduce traffic entering to the urban centre; (g) the extension or upgrading of the rail transport system such as metros or railways;(h) digitalisation projects complementing measures to support sustainable mobility, including real time information systems on public transport services, Mobility as a service, projects to improve intermodal or inter-service ticketing, projects to support traffic and mobility management and information analysis in order to increase the efficiency of the transport system and (i) other projects that: i. Contribute to improving air quality, especially in urban areas ii. Incentivise the reduction of the use of private transport in urban and metropolitan areas iii. Incentivise the use of public transport or iv. Incentives active and healthy mobility.
Selection criteria shall ensure that at least EUR 900 000 000 contribute to the climate change objectives with a 40 % climate coefficient in accordance with Annex VI to the Recovery and Resilience Facility Regulation (EU) 2021/241.
6C1.I1TProjects completed promoting sustainable mobility, including in urban and metropolitan areasNumber025Q42023At least 25 projects to promote sustainable mobility, in 150 urban and metropolitan areas with more than 50 000 inhabitants and, under certain conditions, to the urban areas between 20 000 and 50 000 inhabitants, have been completed.
Projects promoting sustainable mobility are the following:
i. Projects developed 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 instances: (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. A project is a set of defined, interrelated and coordinated activities, carried out with a common objective within certain time and budget limits, for which a subsidy is requested. One municipality can develop more than one project.
ii. Projects promoting sustainable mobility in urban and metropolitan areas developed by Autonomous Communities. This shall concern the typologies a) to i) specified in the investment C1.I1. Urban and metropolitan areas are defined as municipalities with more than 50 000 inhabitants, capitals in the provinces and, under certain conditions, municipalities with more than 20 000 inhabitants. Each Autonomous Community can develop more than one project.
iii. Projects providing subsidies to private companies to (a) scrap old heavy vehicles, (b) renew their heavy passenger and freight fleets with cleaner vehicles, (c) buy or adapt their trailers or semi-trailers for intermodal transport or (d) install refuelling points with alternative fuels (electric, LNG, CNG and biomethane). At least 3 000 heavy vehicles or refuelling points need to be subsidised so as to consider that one project promoting sustainable mobility has been completed. Subsidies should be provided in compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01).
7C1.I1TBudget spent in purchases or awarded by municipalities aiming at promoting sustainable mobilityMillion EUR4001 500Q42024Publication 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 instances: (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.
Selection criteria shall ensure that 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.

(Baseline: 31 December 2022)
8C1.I1TAward in projects improving new forms of mobility in state roadsMillion EUR0105Q42024Publication in the OJ or in the Public procurement platform of the award by the Ministry of Transport, Mobility and Urban Agenda of at least EUR105 million in projects improving 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
9C1.I1TProjects completed promoting sustainable mobility, including in urban and metropolitan areasNumber25280Q42025At least 280 projects to promote sustainable mobility, including in urban and metropolitan areas, have been completed, to contribute to sustainable mobility in the 150 urban areas with more than 50 000 inhabitants and, under certain conditions, to the urban areas between 20 000 and 50 000 inhabitants.
Projects promoting sustainable mobility are the following:
i. Projects developed 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 instances: (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. A project is a set of defined, interrelated and coordinated activities, carried out with a common objective within certain time and budget limits, for which a subsidy is requested. One municipality can develop more than one project.
ii. Projects promoting sustainable mobility in urban and metropolitan areas developed by Autonomous Communities. This shall concern the typologies a) to i) specified in the investment C1.I1. Urban and metropolitan areas are defined as municipalities with more than 50 000 inhabitants, capitals in the province and municipalities with more than 20 000 under certain conditions. Each Autonomous Community can develop more than one project.
iii. Projects providing subsidies to private companies to (a) scrap old heavy vehicles, (b) renew their heavy passenger and freight fleets with cleaner vehicles, (c) buy or adapt their trailers or semi-trailers for intermodal transport or (d) install refuelling points with alternative fuels (electric, LNG, CNG and biomethane). At least 3 000 heavy vehicles or refuelling or recharging points or refuelling points need to be subsidised so as to consider that one project promoting sustainable mobility has been completed. Subsidies should be provided in compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01).

(Baseline: 31 December 2023)
10C1.I1TState roads in urban areas improved to promote new forms of mobilityNumber034Q42025At least 34 state roads in urban areas improved by constructing new cycling lanes, enlarging the pedestrian areas, reducing the parking areas or improving the safety on crossings.
This investment shall be undertaken by the Ministry of Transport, Mobility and Urban Agenda in the roads it owns in urban areas.
11C1.I2TAward of innovative projects promoting electro-mobilityMillion EUR0250Q22023Publication 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, direct and indirect and vi) impact on value chain and synergy with other sectors, mainly industrial.
12C1.I2TRegistration of subsidies requests for electric vehicles and recharging pointsNumber0238 000Q42023Registration of subsidies requests for at least 238 000 electric vehicles (BEV, REEV, PHEV or FCEV) and recharging points, including, among others, recharging points for public use in residential areas as well as on the national road network, being those requests comprised of electric vehicles and/or recharging points indistinctly.
419C1.I2TElectric vehicles and recharging points deployedNumber0238 000Q42025At least 238 000 electric vehicles (BEV, REEV, PHEV or FCEV) and recharging points, including, among others, recharging points for public use in residential areas as well as on the national road network deployed.
13C1.I2TCompletion of innovative projects promoting electro-mobilityNumber085Q42025Completion of at least 85 projects deployed under the support program for innovation projects on electromobility (MOVES Singulares).
14C1.I3TShort distance (Cercanías) rail linesNumber (Km)0200Q42023At least 200 km of short distance rail lines upgraded in any of the subsystems: platform, track, electrification, security and communications/signalling facilities.
The length of short distance rail lines being upgraded should be interpreted in terms of the length located in urban or metropolitan areas where a significant intervention which is not the amount to make or repair has been implemented. Interventions could include the electrification, track renewal, improvement of Signalling and safety systems and station improvements which go beyond maintenance and repairs and shall be implemented along the national territory in all population centres which have services from Cercanías Ferroviarias.
15C1.I3TStations improved with digitalisationNumber0420Q42023At 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
16C1.I3TImproved “Cercanías” stationsNumber020Q42023At least 20 “Cercanías” stations improved by ADIF mainly in terms of accessibility works and new or renovated railway tracks
17C1.I3TCumulative budget awarded for investments in short distance rail linesMillion EUR01 619Q42024Publication in the OJ of the cumulative budget awarded for investments in short distance rail lines: at least: EUR 1 619 000 000.
18C1.I3TShort distance (Cercanías) rail lines upgradedNumber (km)200700Q22026At least 700 km of short distance rail lines upgraded in any of the subsystems: platform, track, electrification, security and communications/signalling facilities.
The length of short distance rail lines being upgraded should be interpreted in terms of the length located in urban or metropolitan areas where a significant intervention which is not the amount to make or repair has been implemented. Interventions could include the electrification, track renewal, improvement of signalling and safety systems and station improvements which go beyond maintenance and repairs and shall be implemented along the national territory in all population centres which have services from Cercanías Ferroviarias.

(Baseline: 31 December 2023)
19C1.I3TStations improved with digitalisationNumber420850Q22026At least 850 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

(Baseline: 31 December 2023)
20C1.I3TImproved “Cercanías” stationsNumber2070Q22026At least 70 “Cercanías” stations improved by ADIF mainly in terms of accessibility works and new or renovated railway tracks

(Baseline: 31 December 2023)


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

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L1             C1.R3MEntry into force of Royal Decree regulating Low Emission Zones (LEZs)Provision in the Royal-Decree Law indicating its entry into forceQ42022Entry into force of Royal Decree 1052/2022, of 27 December, which regulates Low Emission Zones (LEZs)


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).

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;

-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.

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 efficiency renovations in residential buildings and neighbourhoods. The actions under this measure shall implement at least 410 000 renovation actions in at least 285 000 unique dwellings, achieving on average a primary energy demand reduction of at least 30 % verified by energy performance certificates. 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.

The implementation of the investment shall be completed by 30 June 2026.

Investment 2 (C2.I2) – Programme for the construction of social rented housing in energy-efficient buildings

The objective of this measure is to build at least 20 000 new dwellings for social rental purposes or at affordable prices compliant with energy efficient criteria. These shall be built in particular in areas in which social housing is currently insufficient and on publicly owned land.

The primary energy demand of the social housing shall be at least 20 % below the requirements of nearly zero-energy buildings. To this end, a Royal Decree shall lay down the technical requirements to limit the value of primary energy demand 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 implementation of the investment shall be completed by 30 June 2026.

Investment 3 (C2.I3) – Energy Rehabilitation of Buildings Programme

The objective of this measure is to support energy renovations of an equivalent of at least 40 000 residential buildings and 690 000 m2 of non-residential buildings and by improving energy efficiency and integrating renewable energy. The programme only supports renewable energy, excluding fossil fuels, provides a higher aid intensity for Energy Communities and allows for pre-financing the renovation actions. The specific actions cover the improvement of energy efficiency by thermal insulation, the use of renewable energy in heating and cooling systems, and improving the lighting system. An eligibility criterion is foreseen that on average a primary energy demand reduction of at least 30 % is achieved verified by energy performance certificates.

The implementation of the investment shall be completed by 30 June 2026.

Investment 4 (C2.I4) – Regeneration programme and demographic challenge

The objective of this measure is to support renovations of buildings in municipalities and urban areas with fewer than 5 000 inhabitants. Actions include improving the energy efficiency of buildings, public equipment and infrastructure, renewable energy generation and consumption, self-consumption and local energy communities of owners, and sustainable mobility (such as electric charging stations). Two types of actions shall take place:

a)For energy efficiency, an equivalent of at least 4 300 energy renovations shall take place in residential buildings and in 230 000 m2 of non-residential buildings, achieving on average a primary energy demand reduction of at least 30 % verified by energy performance certificates.

b)At least 500 unique clean energy projects shall be implemented through competitive tenders or investments by local authorities in the following areas: (i) installation of electrical or heating and cooling renewable for public buildings or infrastructure (including at least 80 % self-consumption); (ii) energy renovations of public buildings or infrastructure (achieving at least 30 % primary energy savings verified by energy performance certificates); (iii) sustainable mobility (projects for modal shift or electric mobility); (iv) reducing light pollution through improved public lighting; and (v) local energy community or other community-led projects in these municipalities.

To this end, the regulatory bases and call for investment aid extended to local authorities shall be published in the Official Journal.

The implementation of the investment shall be completed by 30 June 2026.

Investment 5 (C2.I5) – Public Buildings Rehabilitation Programme

The objective of this measure is to support energy renovations in public buildings, including in public administration, educational, social care, sports, health, cultural or public service. At least 1 230 000 m2 of public buildings shall be renovated, achieving on average a primary energy demand reduction of at least 30 % verified by energy performance certificates. The measure supports: (i) improvements in the use of water, materials, waste management and climate change adaptation; (ii) improvements in the accessibility of buildings; (iii) removal of hazardous substances and improving indoor air quality; and (iv) the conservation of buildings.

The implementation of the investment shall be completed by 30 June 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
21C2.R1MEntry into force of the Spanish Urban Agenda and the Long-Term Renovation Strategy for Energy Rehabilitation in the Building Sector in SpainPublication in the Official JournalQ22020Entry 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.
21bisC2.R2MPublication of recommendations of Working Groups to implement the Long-Term Renovation Strategy in SpainPublication of the recommendations of the Working GroupsQ22023Publication 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.).
22C2.R3MEntry into force of the Housing Law, including actions supporting the increase of housing supply in compliance with nearly zero-energy buildingsProvision in the Housing Law on the entry into forceQ32022The 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).
23C2.R4MEntry into force of the Law on Quality of Architecture and the Building EnvironmentProvision in the Law on Quality of Architecture and the Building Environment on the entry into forceQ32022Adoption 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.
24C2.R5MEntry into force of the Royal Decree on Renovation Offices (‘one-stop shops’)Provision in the Royal Decree on Renovation Offices on the entry into forceQ32021Adoption 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 public information phase and other legal procedures shall be completed before finalisation of the Royal Decree.
25C2.R6MEntry into force of the amendments to the Horizontal Property Law to facilitate funding for rehabilitationProvision in the Horizontal Property Law on the entry into forceQ32022Amendments 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.
26C2.I1MEntry 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 programmeProvision in the Royal Decree and Royal Decree-Laws on the entry into forceQ32021Adoption 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.
27C2.I1TCompletion of residential dwelling renovation actions or decisions to grant aid for carrying out residential dwelling renovation actions, achieving or seeking to achieve on average at least a 30 % primary energy demand reduction (at least 231 000 actions in at least 160 000 unique dwellings)Number0231 000Q42024At least 231 000 residential dwelling renovation actions or decisions to grant aid for carrying out these actions in at least 160 000 unique dwellings completed, seeking to achieve on average at least a 30 % primary energy demand reduction (cumulative). For the purposes of the indicator, the concept of housing shall be compatible with the Eurostat definition (‘A dwelling is a room or suite of rooms - including its accessories, lobbies and corridors - in a permanent building or a structurally separated part of a building which, by the way it has been built, rebuilt or converted, is designated for housing by one private household all year round’) and may include, where appropriate, social or public housing. The energy performance improvement indicators used shall be accredited through the relevant energy performance certificate in the framework of Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings. The number of housing rehabilitation actions shall be determined as the sum of all improvement and rehabilitation actions (within the demarcated neighbourhoods, at building or housing level) carried out, or to which aid has been granted by administrative decision, through the implementation of one of the aid lines (full rehabilitation or building elements) or tax incentive. The average saving percentage of non-renewable primary energy consumption for the purpose of complying with the minimum value of 30 % shall be obtained by weighting the set of rehabilitation actions by the amount of aid or financing applied under the recovery and resilience plan. This indicator includes improvement and rehabilitation actions in all municipalities, regardless of their size. To justify compliance with the energy savings obtained, the energy performance certificates of completed works are required and aggregated to confirm the average energy savings achieved.
28C2.I1THectares of land in areas or neighbourhoods subject to renewal completed, with at least a 30 % primary energy demand reduction on averageNumber (hectares)0600Q22026At least 600 hectares of land in areas or neighbourhoods subject to renewal completed. This figure includes the surface area of those districts or urban areas which have been the subject of actions on the basis of agreements under the programme. The actions shall be carried out by ensuring the technical requirements to ensure compliance with the 30 % average reduction in non-renewable primary energy consumption in the renovation of buildings. To justify compliance with the energy savings obtained, the energy performance certificates of completed works are required and aggregated to confirm the average energy savings achieved.
29C2.I1TCompletion of residential dwelling renovation actions, achieving on average at least a 30 % primary energy demand reduction (at least 410 000 actions in at least 285 000 unique dwellings)Number231 000410 000Q22026At least 410 000 residential dwelling renovation actions in at least 285 000 unique dwellings completed, achieving on average at least a 30 % primary energy demand reduction (cumulative). For the purposes of the indicator, the concept of housing shall be compatible with the Eurostat definition (‘A dwelling is a room or suite of rooms - including its accessories, lobbies and corridors - in a permanent building or a structurally separated part of a building which, by the way it has been built, rebuilt or converted, is designated for housing by one private household all year round’) and may include, where appropriate, social or public housing. The energy performance improvement indicators used shall be accredited through the relevant energy performance certificate in the framework of Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings. The number of housing rehabilitations shall be determined as the sum of all improvement and rehabilitation actions (within the demarcated neighbourhoods, at building or housing level) carried out through the implementation of one of the aid lines (full rehabilitation or building elements) or tax incentive. The average saving percentage of non-renewable primary energy consumption for the purpose of complying with the minimum value of 30 % shall be obtained by weighting the set of rehabilitation actions by the amount of aid or financing applied under the recovery and resilience plan. This indicator includes improvement and rehabilitation actions in all municipalities, regardless of their size. To justify compliance with the energy savings obtained, the energy performance certificates of completed works are required and aggregated to confirm the average energy savings achieved. (Baseline: 31 December 2024.)
30C2.I2MEntry 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 criteriaProvision in the Royal Decree on the entry into forceQ32021Adoption 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.
31C2.I2TNew dwellings built for social rental or at affordable prices compliant with energy efficient criteriaNumber020 000Q22026At least 20 000 dwellings built for social rental or at affordable prices compliant with energy efficient criteria. This figure corresponds to the number of dwellings for which construction shall be completed and shall address social rental at affordable prices, as attested by a certificate or proof of completion and use of the dwellings by the competent authority. In addition, compliance with the requirement 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) shall be ensured through an energy performance certificate.
32C2.I3MAward of renovations for residential dwellings and non-residential buildings, achieving on average at least a 30 % primary energy demand reductionAggregated concession decisions by autonomous communitiesQ42023An equivalent of at least 40 000 residential dwellings renovations and 690 000 m2 of non-residential buildings awarded, achieving on average at least a 30 % primary energy demand reduction. Equivalence shall be defined in relation to the respective average energy savings achieved per m2 of each type of intervention. For the purposes of the indicator, the concept of housing shall be compatible with the Eurostat definition (‘A dwelling is a room or suite of rooms - including its accessories, lobbies and corridors - in a permanent building or a structurally separated part of a building which, by the way it has been built, rebuilt or converted, is designated for housing by one private household all year round’) and may include, where appropriate, social or public housing. The energy performance improvement indicators used shall be accredited through the relevant energy performance certificate in the framework of Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings.
33C2.I3MCompletion of renovations for residential dwellings and non-residential buildings, achieving on average at least a 30% primary energy demand reductionAggregated energy performance certificates of completed works-Q22026An equivalent of at least 40 000 residential dwellings and 690 000 m2 of non-residential buildings renovated, achieving on average at least a 30 % primary energy demand reduction. Equivalence shall be defined in relation to the respective average energy savings achieved per m2 of each type of intervention. For the purposes of the indicator, the concept of housing shall be compatible with the Eurostat definition ‘A dwelling is a room or suite of rooms - including its accessories, lobbies and corridors - in a permanent building or a structurally separated part of a building which, by the way it has been built, rebuilt or converted, is designated for housing by one private household all year round’ and may include, where appropriate, social or public housing. The energy performance improvement indicators used shall be accredited through the relevant energy performance certificate in the framework of Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings. To justify compliance with the energy savings obtained, the energy performance certificates of completed works are required and aggregated to confirm the average energy savings achieved.
34C2.I4MRenovation of residential dwellings and non-residential buildings in municipalities with less than 5 000 inhabitants completed, achieving on average at least a 30 % primary energy demand reductionQ22026An equivalent of at least 4 300 residential dwellings and 230 000 m² of non-residential buildings (including public, private or social buildings) renovated in municipalities and urban areas with less than 5 000 inhabitants, achieving on average at least a 30 % primary energy demand reduction. Equivalence shall be defined in relation to the respective average energy savings achieved per m2 of each type of intervention. To justify compliance with the energy savings obtained, the energy performance certificates of completed works are required and aggregated to confirm the average energy savings achieved.
35C2.I4TClean energy projects in municipalities with less than 5 000 inhabitantsNumber0500Q22026At least 500 unique clean energy projects completed at local level in municipalities with less than 5 000 inhabitants. Characteristics: The projects including projects awarded in competitive tenders or investments by local authorities, in a selection or combination of the following:
- Installation of electrical or heating and cooling renewable for public buildings or infrastructure (including at least 80% self-consumption). May include district heating/cooling.
- Energy renewal of public buildings or infrastructure (achieving at least 30% primary energy savings)
- Sustainable mobility (projects for modal shift or electric mobility)
- Reducing light pollution through improved public lighting
- Local energy community or other community-led projects in these municipalities.
36C2.I5TCompletion of public buildings renovations, achieving on average at least a 30 % primary energy demand reduction (at least 290 000 m2)Number (m2)0290 000Q42024At least 290 000 m2 (cumulative) of renovated public buildings achieving on average at least 30 % reduction in primary energy demand. Verification of end-of-works certificates or certificate of acceptance of the works (Autonomous Communities) or supporting document from each of the municipalities receiving it, as laid down in Article 30 of the Subsidies Law (38/2003), shall be verified after completion of the project (EELL). In order to justify compliance with the energy savings obtained, the energy certification of completed works is required and aggregated to confirm the average energy savings achieved.
37C2.I5TCompletion of public buildings renovations, achieving on average at least a 30 % primary energy demand reduction (at least 1 230 000 m2)Number (m2)290 0001 230 000Q22026At least 1 230 000 m2 (cumulative) of renovated public buildings achieving on average at least 30 % reduction in primary energy demand. Verification of end-of-works certificates or certificate of acceptance of the works (Autonomous Communities) or supporting document from each of the municipalities receiving it, as laid down in Article 30 of the Subsidies Law (38/2003), shall be verified after completion of the project (EELL). In order to justify compliance with the energy savings obtained, the energy certification of completed works is required and aggregated to confirm the average energy savings achieved. (Baseline: 31 December 2024.)
38C2.I6TActions plans under the Spanish Urban AgendaNumber0100Q42022At 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.


B.3. Description of the reforms and investments for the loan

Reform 7 (C2.R7) – Programme of measures to promote the supply of rental housing

The objective of this measure is to promote an increase in the supply of rental housing, especially in the social housing stock and in those cities where there has been a greater increase in prices.

To address this issue, the measure includes

·an amendment of the Consolidated Text of the Land and Urban Rehabilitation Law approved by Royal Legislative Decree 7/2015 of 30 October that shall introduce measures aimed at speeding up the urban planning procedures associated with building rehabilitation actions and construction of buildings for the purpose of social housing;

·the publication of a guide with recommendations and best practices that shall work as reference to simplify and speed up urban planning licensing procedures by encouraging (i) the exchange of knowledge and experience between administrations at local, regional and central level, (ii) measures to systematise and optimise processes and (iii) the future development of pilot projects in different territorial contexts.

The implementation of the reform shall be completed by 30 June 2025.

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 4 000 000 000 of financing.

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:

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 use 5 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 6 , (iii) activities and assets related to waste landfills, incinerators 7 and mechanical biological treatment plants 8 .

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 other Union instruments to cover the same cost.


3. The amount covered by the Implementing Agreement, the free 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.

5. Requirements for climate investments carried out by the implementing partner: at least EUR 2 122 000 000 of the RRF investment into the Facility shall contribute to the climate objectives in accordance with Annex VI to the RRF Regulation 9 .


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.

The implementation of the measure shall be completed by 31 August 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L2C2.R7MEntry into force of an amendment of the Consolidated Text of the Land and Urban Rehabilitation LawProvision in the revised law on the entry into forceQ22025The entry into force of an amendment of the Consolidated Text of the Land and Urban Rehabilitation Law approved by Royal Legislative Decree 7/2015 of 30 October. The amendment shall introduce measures aimed at speeding up the urban planning procedures associated with building rehabilitation actions and construction of buildings for the purpose of social housing.
L3C2.R7MPublication of a best practice guide for simplifying and streamlining planning permission proceduresPublication onlineQ22025The publication of a guide with recommendations and best practices that shall work as reference to simplify and speed up urban planning licensing procedures by encouraging (i) the exchange of knowledge and experience between administrations at local, regional and central level, (ii) measures to systematise and optimise processes and (iii) the future development of pilot projects in different territorial contexts.
L4C2.I7MImplementing AgreementEntry into force of the Implementing Agreement Q42023Entry into force of the Implementing Agreement.
L5C2.I7TICO Loan Facility for the Promotion of Social Housing: Legal agreements signed with final beneficiaries (I)Entry into force of legal financing agreements040%Q22025ICO, and intermediaries selected by ICO, shall have entered into Legal financing agreements with final beneficiaries, for an amount necessary to use at least 40% of the RRF investment into the Facility (taking into account management fees). ICO shall produce a report detailing the percentage of this financing that contributes to climate objectives using the methodology in Annex VI of the RRF Regulation.
L6C2.I7TICO Loan Facility for the Promotion of Social Housing: Legal agreements signed with final beneficiaries (II)Entry into force of legal financing agreements40%100%Q32026ICO, 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.
L7C2.I7MICO Loan Facility for the Promotion of Social Housing: Ministry has completed the investmentCertificate of transferQ32026Spain shall transfer EUR 4 000 000 000 to the ICO Facility.


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 on the 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:

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 2024.


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.

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.

To achieve these objectives, the measure shall achieve the following:

a)Revising the current Fisheries Law to align it to the new sustainability criteria and research needs in fisheries;

b)updating the management of the different tools, methods and censuses of the national fishing grounds trough a Royal Decree; and

c)implementing a law to modernise control, inspection and sanctioning systems in the field of fishing.

The publication of a Royal Decree on upgrading the management of the different tools, methods and complaints of the national fishing grounds is foreseen by 30 June 2022.

The implementation of the measure shall be completed by 30 June 2026.

Investment 1 (C3.I1) – Plan to improve efficiency and sustainability in irrigation

The objective of this measure is to improve the efficiency and sustainability of irrigation through a set of selected actions. It shall promote water savings and energy efficiency in irrigation activities. These actions include:

a)Modernising actions, including at least: (i) actions in areas replacing surface water or groundwater with the use of unconventional water resources (such as reclaimed water in accordance with Regulation (EU) 2020/741 and desalinated water in compliance with the ‘Do no significant harm’ Technical Guidance 2021/C58/01) as part of a modernisation process; and (ii) actions that increase water savings or achieve a further decrease in water demand or higher energy savings;

b)modernising irrigation systems with an energy impact, including (i) a preferential treatment of actions that do not require electricity for their operation over those that need it or require renewable energy; and (ii) modernisation measures to facilitate energy self-sufficiency, including the use of renewable energy; and

c)fostering new technologies, such as: (i) actions enabling higher levels of implementation of new technologies and innovations to achieve more efficient irrigation; and (ii) actions proposing a higher degree of intensity in the modernisation of irrigation.

Implementation of the measure shall be carried out by the public enterprise Sociedad Estatal de Infraestructuras Agrarias (SEIASA). To this end, an agreement between the Ministry of Agriculture, Fisheries and Food (MAPA) and SEIASA shall regulate the public/private financing regime for the investments in the modernisation of irrigation, the project selection criteria, the plan implementation procedures as well as the list of actions to be carried out. This list of actions shall at least include:

a)The substitution of the use of groundwater or surface water by the use of non-conventional water resources (reclaimed water or desalinated water in compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01));

b)the implementation of water regulation systems (reservoirs) that allow for gravity irrigation;

c)the replacement of open-air ditches with underground pipes;

d)the construction of filtering and pumping systems; and

e)the installation of meters and remote management systems.

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, desalinated water shall be produced using the best available technology with the lowest environmental impacts in the sector. All irrigation activities shall be carried out in compliance with the Water Framework Directive, the necessary Environmental Impact Assessments shall be carried out in accordance with Directives 2009/147/EC and 92/43/EEC, and the required mitigation steps for protecting the environment shall be implemented.

The implementation of the investment shall be completed by 30 June 2026.

Investment 2 (C3.I2) – Plan to boost the sustainability and competitiveness of agriculture and livestock farming (I): Modernising animal and plant health laboratories

This measure shall improve food security in the agricultural and livestock sector by ensuring rapid actions in response to outbreaks of animal diseases, including those affecting humans, as well as plant pests by building facilities that have a biosafety level 3. Specifically, the measure shall ensure the entry into operation of the following facilities:

a)the Level 3 Biological Safety Laboratory (LSCA-Santa Fe);

b)the Level 3 Biological Safety Animal Facility (LCV-Algete); and

c)the National Plant Health Laboratory in Lugo.

The implementation of the investment shall be completed by 30 June 2026.

Investment 3 (C3.I3) – Plan to boost the sustainability and competitiveness of agriculture and livestock farming (II): Strengthen capacity building and biosecurity systems in nurseries, cleansing and disinfection centres

This measure shall strengthen the prevention and protection against animal diseases and plant pests whose incidence has increased by climate change, by improving capacity building and biosecurity systems in nurseries as well as cleansing and disinfection centres. It shall strengthen biosecurity systems in facilities producing plant reproductive material, which play an important role in obtaining pest-free material with a reduction in the use of plant protection products.

Support shall take the form of investment aid targeted at agricultural holdings of plant reproductive material, and centres for cleaning and disinfection of means of transport for live animals. Specifically, grants are envisaged for the technological improvement of these facilities through automation, robotisation, and the installation of new cleaning and disinfecting systems such as thermal disinfection.

The measure includes the strengthening of at least 465 cleansing and disinfecting centres, and centres producing plant reproduction material with increased training and biosecurity systems.

The implementation of the investment shall be completed by 30 September 2024.

Investment 4 (C3.I4) – Plan to boost the sustainability and competitiveness of agriculture and livestock farming (III): Investments in precision agriculture, energy efficiency and circular economy in the agriculture and livestock sector

This measure shall promote the sustainability and competitiveness of the agriculture and livestock sector via investments in: (i) precision agriculture; (ii) energy efficiency; (iii) the circular economy; and (iv) the use of renewable energy.

More specifically, investments relate to the following:

a)Implementing new systems to manage agricultural waste, and livestock effluents and their by-products, including structural reforms;

b)modernising greenhouses, both their installations and equipment;

c)promoting the use of bio-gases and renewable energies; and

d)collecting real time data using sensors that make it possible to use precision agriculture and technology on farms, which includes the implementation of satellite navigation systems (GNSS) and geolocation in livestock farming.

The measure shall be implemented in the form of individual or collective investments in agricultural holdings or agricultural service companies. At least 5 000 farms shall have completed projects for precision agriculture, energy efficiency, the circular economy and the use of renewable energy.

The implementation of the investment shall be completed by 30 June 2026.

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 though an in-house contract and public procurement by competitive tendering.

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 use 10 ; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 11 ; (iii) activities and assets related to waste landfills, incinerators 12 and mechanical biological treatment plants 13 ; and (iv) activities and assets where the long-term disposal of waste may cause harm to the environment;

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 2026.

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.

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 31 December 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 (i) aid for devices for electronic submission of catches as well as their geolocation for vessels less than 12 metres in length; and (ii) 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 with the possibility of tracking vessels of less than 12 metres in length; (ii) the establishment of a drone flight service for fisheries control and surveillance, and 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 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 use 14 ; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 15 ; (iii) activities and assets related to waste landfills, incinerators 16 and mechanical biological treatment plants 17 ; 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.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
39C3.R1MEntry 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 chainProvisions of the Royal Decree-Law 5/2020, Law 8/2020, Law 12/2013 on the entry into forceQ42020Entry 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.
40C3.R1MEntry into force of the second amendment to Law 12/2013 on measures to improve the functioning of the food chainProvision of Law 12/2013 on the entry into forceQ42021Entry 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.
41C3.R2MEntry 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 sectorsProvision of the regulatory framework on the entry into forceQ42022The 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
422C3.R2MEntry into force of regulation to improve biosecurity of livestock transport and of regulation for the sustainable use of antibiotics in livestock speciesProvision in the Royal Decree establishing its entry into forceQ42023Entry 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.

42C3.R3MEntry into force of the normative framework on sustainable nutrition in agricultural soils.Provision of the normative framework on the entry into forceQ12023This normative framework is intended to regulate fertilisation work and promote technical advice to farmers to rationalise fertilisation and meet legal requirements.
43C3.R4MEntry 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 forceQ42022The 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, regulations, etc. It is also intended to create an observatory of sustainable irrigation in Spain
44C3.R5MAdoption of the second action plan of the Digitalisation Strategy of the Agri-food Sector and the Rural Areas.Publication on webpage of Ministry of AgricultureQ42022The 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.
45C3.R6MEntry into force of the Royal Decree on the management of national fishing groundsProvision of the Royal Decree on the entry into forceQ22022The 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.
423C3.R6MEntry into force of the revision of the Fisheries Law and of the Law to modernise control, inspection and sanctioning systems in the field of fishing.Provision in the Laws establishing its entry into forceQ22026Entry into force of the revision of the Fisheries Law and of the Law to modernise control, inspection and sanctioning systems in the field of fishing in line with the description of the measure.
46C3.I1TEntry 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

0260Q32021The 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.
47C3.I1TImplementation 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 EUR0303Q42022The 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.
424C3.I1TImplementation 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)Million EUR303453Q42023The 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 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)
48C3.I1TModernisation of irrigation systems modernised in terms of water savings and energy efficiencyNumber (hectares)0125 000Q22026At least 125 000 hectares of irrigation systems modernised in terms of water savings and energy efficiency. The surface modernised with the investments of the recovery and resilience plan as well as the typology of actions carried out shall be reflected in the collaboration agreements signed by SEIASA with the affected I Water Users Communities . These agreements shall establish the specific actions to be carried out to guarantee water savings and energy efficiency in modernised irrigation systems. Some of the actions that shall be carried out with this plan are the following: (i) Substitution of the use of groundwater or surface water by the use of non-conventional water resources (reclaimed or desalinated in compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) (ii) implementation of water regulation systems that allow gravity irrigation (using the elevation difference so that the transport of water does not require the use of energy), (iii) the replacement of energy from fossil sources necessary for pumping by renewable energy sources (mainly photovoltaic), (iv) replacement of open-air ditches made of concrete or earth with buried pipes, (v) construction of filtering and pumping stations, and (vi) installation of meters and remote management systems. By Q2 2026, at least 125 000 hectares of irrigation systems are modernised in terms of water savings and energy efficiency, verifiable through the SIEASA-Irrigation Communities agreements.
421C3.I2TCompletion of construction of a laboratory of biosafety level 3 and a National Plant Health Laboratory.Number2Q12025Completion of construction of the Level 3 Biological Safety Laboratory (LCSA- Santa Fe) and the National Plant Health Laboratory in Lugo.
49C3.I2TCompletion of construction of an animal facility, having a biosafety level 3.Number01Q22026Completion of construction of the Level 3 Biological Safety Animal Facility (LCV- Algete)
50C3.I3TImproved cleaning and disinfection centres and plant reproduction material production centres with strengthened training and biosecurity systemsNumber0465Q32024At least 465 cleaning and disinfection centres and plant reproduction material production centres with strengthened training and biosecurity systems. Capacity development includes the improvement and construction of cleaning and disinfection facilities throughout Spain, and biosecurity consists of having accessible, modern and equipped cleaning and disinfection facilities. Cleaning and disinfection is a key pillar within biosafety measures, so the technological improvement of these facilities is essential, such as automation, robotisation, installation of new cleaning and disinfection systems, such as thermal disinfection or installation of systems.
51C3.I4TInvestment plan to promote the sustainability and competitiveness of agriculture and livestockMillion EUR0307Q22022Completion 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 investments, and the eligibility criteria for investments in: precision agriculture, energy efficiency, circular economy and the use of renewable energies.
52C3.I4TCompleted projects for precision agriculture, energy efficiency, the circular economy and the use of renewable energyNumber05 000Q22026At least 5 000 farms having completed projects for precision agriculture, energy efficiency, the circular economy and the use of renewable energy. Precision agriculture includes geolocation and satellite navigation systems (GNSS), real-time data collection through sensors and satellite and airborne imagery, together with Geographic Information Systems (GIS), mapping, communication and connectivity, energy efficiency includes the conditioning and insulation of buildings (warehouses and auxiliary buildings) and systems that optimise the climate control of greenhouses gases and the energy and thermal consumption of agricultural and livestock farms, the circular economy includes structures for the use and recovery of agricultural remains and livestock by-products through pre-treatment operations and techniques that improve their management and subsequent use, and the use of renewable energy includes the installation of energy production infrastructures from multiple renewable sources to support electricity and thermal energy needs.
53C3.I5TSignature of contractual agreements between the Ministry of Agriculture, Fisheries and Food (MAPA) and ENISAMillion EUR030Q22023Signature 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.
54C3.I5TAgri-food SMEs supported to implement innovative and digital business projectsNumber060Q42023At 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 food industry.
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.
55C3.I6MAcquisition of ICT equipment for the Marine Reserves of Fishing Interest and contracts for the acquisition of special-purpose vessels for the marine reservesPublication in public procurement platform of the contract awardQ42022Publication 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.
56C3.I7MAgreements with Public Research BodiesSigning of agreements with Public Research BodiesQ42021Signing of agreements with Public Research Bodies to promote fisheries and aquaculture research, ensuring an ecosystem-based approach to decision-making in fisheries management
57C3.I7TAcquisition of acoustic probes for research in fisheriesNumber 02Q22022Publication 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.
58C3.I8TResearch Development and Innovation projects to support the resilience and sustainability of the fisheries and aquaculture sectorNumber020Q42023Completion 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.
59C3.I9MDigital reinforcement of the Spanish Fisheries Information System (SIPE) and of the fishing surveillance systemInstallation of second firewall barrierQ42023Digital 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.
60C3.I10MPurchase of light patrol boats and high seas patrol vessels to combat illegal, unreported and unregulated fishingPublication in public procurement platform of the contract awardQ42022Publication 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.
61C3.I11TFinancing of investment projects in the fishing sectorMillion EUR05Q22022The 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.


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

This reform aims to prevent food losses and waste by establishing a hierarchy of priorities in the use of food so that it does not become waste.

The new regulation aims at achieving a more efficient management of resources by:

a)promoting the circular bioeconomy;

b)promoting the recovery and distribution of surplus food for social solidarity purposes, assigning it as a priority for human use;

c)supporting research and innovation in the field of prevention and reduction of food losses and food waste;

d)responding to the responsible production and consumption target of the 2030 Agenda; and

e)reducing emissions of greenhouse gases and other pollutants.

The implementation of the measure shall be completed by 30 June 2026.

Reform 8 (C3.R8) - Regulation 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 information system shall simplify farmers’ relationship with the administration and shall improve farmers’ business management by gathering the relevant information about agricultural holdings into one information system,

The regulation shall establish and regulate the information system for agricultural and livestock holdings and agricultural production, as well as the Autonomous Community Register of Agricultural Holdings and the Digital Register of Agricultural Holdings. The digital Farm Book shall foresee a relevant transition period: in particular, article 9 and article 10 of the Digital Farm Book shall enter into force for all agricultural holdings no later than Q3 2025.

The implementation of the measure shall be completed by 30 September 2025.

Investment 12 (C3.I12) – Plan to improve efficiency and sustainability in irrigation

The objective of this measure is to increase the ambition of Investment 1 (C3.I1): Plan to improve efficiency and sustainability in irrigation, by increasing the number of modernised hectares in terms of water savings and energy efficiency.

The implementation of the measure shall be completed by 30 June 2026.


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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L8C3.R7MEntry into force of the Law on the Prevention of Food Losses and Food WasteProvision in the law on the entry into forceQ22026Entry into force of the regulation on prevention of food losses and food waste, in line with the description of the measure.
L9C3.R8MEntry into force of the regulation governing the information system for agricultural holdingsProvision in the Royal Decree on the entry into forceQ32025Entry into force of the Royal Decree governing the information system for agricultural holdings, in line with the description of the measure.
L10C3.I12TImplementation 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 EUR0260Q42023The 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.
L11C3.I12TModernisation of irrigation systems modernised in terms of water savings and energy efficiencyNumber (hectares)125 000160 000Q22026At least160 000 hectares of irrigation systems modernised in terms of water savings and energy efficiency. The surface modernised with the investments of the recovery and resilience plan as well as the typology of actions carried out shall be reflected in the collaboration agreements signed by SEIASA with the affected Water Users Communities. These agreements shall establish the specific actions to be carried out to guarantee water savings and energy efficiency in modernised irrigation systems. Some of the actions that shall be carried out with this plan are the following: (i) Substitution of the use of groundwater or surface water by the use of non-conventional water resources (reclaimed or desalinated in compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) (ii) implementation of water regulation systems that allow gravity irrigation (using the elevation difference so that the transport of water does not require the use of energy), (iii) the replacement of energy from fossil sources necessary for pumping by renewable energy sources (mainly photovoltaic), (iv) replacement of open-air ditches made of concrete or earth with buried pipes, (v) construction of filtering and pumping stations, and (vi) installation of meters and remote management systems. By Q2 2026, at least 35 000 hectares of irrigation systems are modernised in terms of water savings and energy efficiency, verifiable through the SIEASA-Irrigation Communities agreements. (Baseline based on the goal of target 48)


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.

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.

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 investment shall establish a system to digitalise the management, control and monitoring of natural heritage, covering both the terrestrial and marine fields. This investment shall achieve a substantial improvement in knowledge of species and habitats, as well as in mapping information and natural heritage, including geological. The investment focuses on the acquisition of information and its management, including:

1)A programme to improve knowledge and digitalisation of biodiversity and natural heritage management at national level with the development of monitoring networks, the deployment of sensor and the use of fixed and mobile digital information acquisition systems.

2)Development of an information management systems or platforms at national level with additional analytical and dissemination capabilities.

The update of the avionics system of the amphibian aircraft fleet shall be launched, and it shall include the design, certify and purchase of the equipment to render aircrafts safer and more efficient at firefighting. 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, improving the avionics system in the amphibian aircraft fleet shall be incorporated only into existing aircrafts and shall not increase the lifetime or capacity of these aircrafts. It shall only ensure safety and flight conditions during operations where they are used to extinguish forest fires.

The implementation of the investment shall be completed by 30 June 2026.

Investment 2 (C4.I2) - Conservation of terrestrial and marine biodiversity

This investment shall comprise a set of direct investments and grant lines for the conservation of both terrestrial and marine biodiversity. It shall include five lines of actions, which shall be aligned with Reform 1:

1)Conservation of terrestrial biodiversity, addressing improvement of the conservation status of species and habitat, the prevention of threats and mortality as well as actions to control and eradicate invasive alien species.

2)Improvement of infrastructures, which includes actions such as the provision, refurbishment and upgrading of facilities and infrastructure associated with the management of natural heritage and awareness-raising as well as highlighting and disseminating the importance of biodiversity conservation for human health and well-being.

3)An investment in the conservation of marine biodiversity, to protect at least 18 % of the Spanish marine territory by 2025.

4)Restoring wetlands, through actions to conserve, improve and restore wetlands and in particular, those linked to the Wetland Conservation and Restoration Plan provided in Reform 2.

5)Control of international trade to improve and consolidate the network of CITES rescue centres and strengthen the action plan against illegal trafficking.

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, for the purchase of special-purpose vessels, the selection criteria for the investment shall ensure that only the best available technologies with the lowest environmental impacts in the sector shall be selected, taking into account the special purpose they are serving.

The implementation of the investment shall be completed by 30 June 2026.

Investment 3 (C4.I3) – Restoration of ecosystems and green infrastructure

This investment shall contain a set of actions to support the implementation of Reform 2. The aim is to restore natural ecosystems and areas degraded by mining activities, as well as other initiatives in urban environments aimed at promoting urban connectivity and reversal.

The investment sets a target of restoring at least 30 000 hectares of natural ecosystems. The restoration actions shall focus on degraded territories or ecosystems by the elimination of artificial elements, the improvement of the soil and morphology and revegetation and naturalisation. Regarding mining, the investment shall rehabilitate at least 30 former mining sites. The rehabilitation of former mining sites includes decontamination of the soil, recovery of the morphology and revegetation and naturalisation of the former mining sites that are no longer in operation.

Finally, the investment shall promote green infrastructure, covering the needs of local authorities, including: (i) urban planning and regeneration strategies with the objective to create and regenerate green and blue infrastructure and freeing up urban space to increase biodiversity, soil permeability and natural connectivity in the cities; (ii) actions and projects covering governance and participation processes, management of green and blue spaces and urban metabolism projects related to biodiversity; and (iii) support for equipment and infrastructure projects for urban planning.

The implementation of the investment shall be completed by 30 June 2026.

C4.I4 Sustainable forest management

This investment shall comprise investments in sustainable forest management:

1)Actions that shall improve forest management addressing the combating of forest fires and other forest management interventions; technical support to forest owners and administrations to consolidate public ownership; forest management plans to promote biodiversity and the sustainable use of forests.

2)Actions that shall protect and adapt to climate change, including the renewal of at least 100 special purpose firefighting assets, fire brigade bases and progress on forest improvement actions.

3)A set of actions shall support the forestry sector as a key resource for addressing the demographic challenge, with a special focus on green entrepreneurship and the local bio-economy. This part of the investment shall include grants to local authorities and other public and private actors to promote competitiveness, entrepreneurship and sustainability of the forestry sector and its industry. These actions shall have a special focus on the creation of green jobs, in particular by supporting the participation of women and young people in the forestry sector and green entrepreneurship.

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 measure shall explicitly prevent and exclude support for monoculture plantations, especially eucalyptus, in order to minimise water stress and fire risks. For the acquisition of firefighting equipment, only the best available technologies with the lowest environmental impacts in the sector shall be supported, taking into account the special purpose they are serving.

The implementation of the investment shall be completed by 30 June 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
62C4.R1MStrategic Plan for Natural Heritage and Biodiversity and Plan on the Network of Protected Marine AreasPublication in the Official JournalQ42022Adoption 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.
63C4.R2MAdoption of the National Strategy for Green Infrastructure, Connectivity and Ecological RestorationPublication in the Official JournalQ22021Adoption 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.
64C4.R3MApproval of the Spanish Forest Strategy and Support PlanPublication in Official JournalQ42022Adoption of the Spanish Forest Strategy and Support Plan, which shall include guidelines for sustainable forest management.
65C4.I1MAwarding contracts for special-purpose aircrafts for firefighting, and setting up of the biodiversity knowledge monitoring and management systemAwarding contractsQ22022Awarding 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.
66C4.I1MCompletion and operationalisation of the biodiversity knowledge monitoring and management systemActa de RecepciónQ22026The biodiversity knowledge monitoring and management system is completed and operational (including the digital platform) and a precision LIDAR flight has been carried out covering at least 75% of national land territory.
67C4.I2TMarine protected areas% of Spanish marine territory1315Q42023Achieving 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.)
68C4.I2TMarine protected areas% of Spanish marine territory1518Q42025Achieving marine protected area of at least 18 % of the Spanish marine territory. Marine protected area is a marine territory included in the Natura 2000 Networks 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 2023.)
69C4.I2TBiodiversity conservation actionsNumber (hectares)050 000Q22026At least 50 000 hectares covered by completed biodiversity conservation actions. Conservation actions include the following: (i) actions preventing the mortality of species of fauna and flora, (ii) actions for early detection, control or elimination of invasive species, (iii) management and habitat improvement measures, especially those taken on protected species, (iv) actions restoring wetlands such as improving the natural dynamic, the water quantity and quality, and the natural fauna and flora. and (v) actions providing, refurbishing and upgrading facilities and infrastructure associated with the management of natural heritage and in particular protected areas (Natura 2000 and Protected Natural Spaces), and upgrading Convention of the Illegal Trade of Endangered Species (CITES) infrastructure, including the setting up of a new Rescue Reference Centre. For the purchase of special-purpose vessels, 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.
70C4.I3TRehabilitation of former mining sites (at least 20 former mining sites)Number (mining sites)020Q22023Rehabilitation of at least 50 % of each mining site, targeting at least 20 former mining sites, including decontamination of the soil, recovery of the morphology, and revegetation and naturalisation.
71C4.I3MEcosystem restoration actionsOfficial certification of works/projects finalisedQ42025At least 30 000 hectares covered by completed ecosystem restoration actions in degraded territories or ecosystems, including the elimination of artificial elements, improvement of the soil and morphology, and revegetation and naturalisation and the finalisation of projects related to green infrastructure in at least 30 cities with more than 50 000 inhabitants.
72C4.I3TCompletion of rehabilitation of former mining sites (at least 30 former mining sites)Number (mining sites)030Q22026At least 30 former mining sites have been rehabilitated, including decontamination of the soil, recovery of the morphology, and restoration and naturalisation of the former mining sites that are no longer in operation.
73C4.I4MActions on sustainable forest managementCertificate signed by MITERDQ22023Renewal 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.
425C4.I4MActions on sustainable forest management (part II)Certificate signed by MITERDQ22026Completion of actions on sustainable forest management, including the renovation of fire brigade bases and completion of forest improvement actions, including planning adaptive sustainable forest management practices and enrichment of species and of at least 70 projects supporting green entrepreneurship and the local bioeconomy, aligned with the description of the measure. 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.


D.3.    Description of the investments for loan support

Reform 4 (C4.R4) - National Strategy to Combat Desertification

This reform shall update the National Strategy to combat desertification, replacing the National Action Plan to combat Desertification published in 2008, creating a new strategic framework to combat desertification in the Spanish territory. This reform aims to contribute to the protection, conservation and improvement of natural capital, targeting arid, semi-arid and dry sub-humid zones, and to minimise land degradation.

The Strategy shall have three pillars:

1)Actions to prevent and reduce desertification and restore degraded areas.

2)Capacity building and governance.

3)Knowledge and society: actions to improve knowledge, transparency and civil participation.

This reform shall have an action plan associated for the time period 2022-2026. This ActionPlan shall contribute to the development of the Strategy, identify priorities and establish the content and the timeline to implement them.

The Strategy shall also promote coordination and cooperation among the relevant agents dealing with desertification issues, and it shall create the following collegiate bodies:

1)The National Committee to combat desertification, attached to the National Commission for Natural Heritage and Biodiversity. The objective of this Committee is to operate as a consultative body and promote cooperation between the National Administration and the Administrations in the Autonomous Communities;

2)The National Council to Combat Desertification. This body shall operate as a consultative body providing support to the National Administration, and contributing to coordinate the scientific and civil society; and

3)A technical unit to combat desertification within the Directorate General of Biodiversity, Forests and Desertification of the Ministry for Ecological Transition and Demographic Challenge. This unit shall be in charge of the development, implementation and coordination of the measures and actions regarding desertification in the Spanish territory.

The implementation of the measure shall be completed by 31 December 2024.


D.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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L12

C4.R4MAdoption of the National Strategy to combat desertification and of the associated action plan (2022-2026) and creation of the collegiate bodies.Publication in the Official JournalQ42024Adoption of the National Strategy to combat Desertification, and associated actions, in line with the description of the measure.

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 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) – Implementation of treatment, sanitation, efficiency, savings, re-use and infrastructure safety (DESEAR) actions

This investment shall carry out the following actions:

1)Implementation of purification, sanitation and reuse of water measures. The objective of this line of action is to improve the collection and treatment of urban wastewater. In some cases, actions shall reuse urban wastewater, thus reducing the current abstraction pressures. The new treatment measures shall achieve a net zero energy consumption of the complete wastewater treatment system. Infrastructures shall be considered at least for new or upgraded wastewater treatment infrastructures providing additional capacity for wastewater treatment. The treatment shall be newly designated or upgraded to a level at least in accordance with the Urban Waste Water Treatment Directive (Directive 91/271/EEC). The improvement and renewal of existing infrastructure shall result in a reduction in average energy consumption of at least 10 %. These savings shall be achieved through the implementation of energy efficiency measures (cogeneration, energy and heat recovery, photovoltaic panels, LED lighting, etc.) in the drafting of the projects and the introduction of energy efficiency clauses and criteria in calls for projects and works.

2)Actions to improve efficiency and reduce water losses. The actions shall implement a subsidy scheme for the improvement of efficiency in the supply networks of medium and small municipalities, allowing municipalities or public bodies with responsibility for water supply to improve it by reducing losses in distribution networks and actions to repair and improve water storage facilities as well as facilities in medium and small municipalities. The inhabitants served by these infrastructures shall correspond to those served by the water distribution system.

3)Investments to improve the safety of dams and reservoirs. These are actions shall ensure the safety of existing large state-owned dams by implementing the corresponding emergency plans and other complementary actions. This shall not lead to the construction of new dams or the extension of existing dams.

4)Actions to improve energy and water efficiency in the urban water cycle. These actions shall promote projects related to purification, sanitation and reuse of water, improvement of water efficiency and reduction of water losses, through the digitalisation of water users. This shall be done in the area of L’Horta Sud in Valencia, providing new infrastructures for water purification, sanitation and re-use for 250 000 population equivalent; and in the purification treatment facility of Rincón de León in Alicante, improving the water management for irrigation in 18 500 hectares.

The investment shall be completed by 30 June 2026.

Investment 2 (C5.I2) - Monitoring and restoration of river ecosystems, aquifer recovery and flood risk mitigation

The objectives of this investment are to:

1)Monitor and restore river ecosystems and natural river reserves. This line encompasses a number of concrete actions aimed at restoring river space, expanding monitoring networks and improving inventories of hydro morphological pressures threatening it.

2)Establish actions to mitigate flood risk. This line of action includes already existent flood risks management plans, including prevention measures for spatial and town planning, the development of technical guidelines to reduce the vulnerability of exposed areas in flood zones and to promote the adaptation to flood risk of different economic sectors. Furthermore, municipalities shall address the implementation of river restoration measures in urban environments, introduce sustainable drainage systems, and improve the permeability of urban environments and their connection with the environmental values of rivers in urban areas by developing technical guidelines and objectives of water planning.

3)Adopt measures to reduce groundwater abstraction by drawing from alternative resources (aquifer recovery). These measures shall reduce the abstraction of some groundwater bodies – in particular those threatening the Doñana area and certain aquifers in the southeast of Spain – and expand piezometric monitoring networks.

4)Supply of photovoltaic energy to desalination plants and their distribution.

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, desalinated water shall be produced using the best available technology with the lowest environmental impacts in the sector.

This investment shall be completed by 30 June 2026.

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 digital transition can play a crucial role in improving the efficiency of the water sector. In order to improve the digitalisation of water management, there shall be three lines of action in this investment:

1)Improve knowledge and use of water resources – PERTE for the digitalisation of water uses. This PERTE shall modernise the water cycle through digitalisation and innovation. This shall achieve a more efficient and sustainable water management, by improving the knowledge regarding water uses through digitalisation. This shall be done by supporting programs to promote digitalisation in the urban water cycle, through competitive calls for tenders, and in irrigation, through the Digital Kit for irrigation.

2)Actions to monitor rainfall in river basins and coastal areas. This line of action shall promote renewing the network of meteorological radars and completing it with new short-band facilities such as the renewal and improvement of automatic meteorological stations for radar real time calibration and the design, development and implementation of a national radar centre.

3)Improved meteorological observation and monitoring and prevention of climate risks, this shall include a new integrated meteorological aid system, tools for meteorological observation for early warning including the implementation of the Integrated Global Observing System, the establishment of outsourcing, the automatic quality control and labelling of meteorological data through the use of artificial intelligence techniques, the depth of NoSQL data for the effective implementation of data based on the processing of large volumes of data.

The investment shall address the entry into service of 26 tools or renewed infrastructure to improve the knowledge and use of water resources, and to monitor rainfall and other meteorological data to prevent climate risks.

The investment shall be completed by 30 June 2026.

Investment 4 (C5.I4) – Adapting the coastline to climate change, and implementing Marine Strategies and Maritime Spatial Planning Plans

Climate change is having and is expected to have strong adverse effects on the Spanish coast. This investment shall implement the Strategy for Adaptation of the Coastal to the Effects of Climate Change, with the objective 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. This shall include 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 remote monitoring, or actions with similar effects.

This investment shall protect and restore the coastal ecosystems or degraded areas. This shall be achieved through different actions such as: (i) relocating installations affected by backsliding; (ii) delimiting the State-owned land-based maritime domain; (iii) recovering improperly or inappropriately occupied State-owned maritime land; (iv) risk assessment and management or similar actions; (v) environmental recovery of degraded coastal areas and ecosystems, conservation and management of the coastline; and/or (vi) actions with similar effects.

The measure shall also improve the orderly and correct accessibility to the public land-based maritime domain by recovering land to provide access to the public domain, planning, management and restoration of access or actions with similar effect. The investment shall address the implementation of strategic marine planning policies. This shall be implemented by Maritime Spatial Planning, Marine Strategies, scientific advice on oceans, and climate and the development of a georeferenced web application for sea users.

This investment shall be completed by 31 December 2025.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
74C5.R1MEntry into force of the amendments of the Hydrological Planning RegulationProvision of the Royal Decree on the entry into forceQ42021Royal 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.
75C5.R1MEntry into force of the amendment of the Water Law and the new Regulation replacing the Royal Decree 1620/2007Provision of the Water Law on the entry into forceQ22023Amendment 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.
76C5.I1TImproved water and wastewater treatment infrastructuresNumber

(population)
0175 000Q22023Entry into service of water and wastewater treatment infrastructures providing service to at least 175 000 population equivalents, aiming at ensuring compliance with Directive 91/271/EEC and achieving energy efficiency criteria, or at improving the efficiency and/or reducing water losses in water distribution systems.
427C5.I1TImproved water and wastewater treatment infrastructuresNumber (population)175 000425 000

Q22026Entry into service of water and wastewater treatment infrastructures providing service to at least 425 000 population equivalents, aiming at ensuring compliance with Directive 91/271/EEC and achieving energy efficiency criteria, and/or at improving the efficiency and/or reducing water losses in water distribution systems. (Baseline: 30 June 2023).
428C5.I1TImproved water and wastewater treatment infrastructuresNumber (hectares)018 500Q22026Entry into service of re-use water from wastewater treatment infrastructures in the purification treatment facility of Rincón de León in Alicante, improving the water management for irrigation in 18 500 hectares, aiming at ensuring compliance with Directive 91/271/EEC and achieving energy efficiency criteria, and/or at improving the efficiency and/or reducing water losses in water distribution systems.
77C5.I2MRestoration of riverbanks protection against flood risksCertificates signed by MITERDQ42022At least 200 km of riverbanks restored and at least 40 000 inhabitants being protected against flood risks.
78C5.I2TReduction in the volume of water extracted from aquifersNumber

(hm3/year)
510470Q22025Reduction in the annual volume of water extracted from aquifers located in Doñana, Segura-Mar Menor, Mancha Oriental and Rules from 510 hm3/year to 470 hm3/year.
429C5.I2MSupply of photovoltaic (PV) energy to desalination plants and its distributionExternal report certifying the savingsQ22026Substitute 35% of the energy used in the desalination plants in Murcia and Almería (Torrevieja, Valdelentisco, Águilas Carboneras, Bajo Almanzora and Campo de Dalias) and the transportation of water between Júcar-Vinalopó by self-consumption through photovoltaic energy.
430C5.I3MActions on PERTE for the digitalisation of water usersOfficial notification of works finalisedQ22026At least 5 000 000 inhabitants benefiting from the entry into service of projects for the digitalisation of the urban water cycle and at least 200 000 hectares benefitting from the digital kit for irrigation, as part of the PERTE for the digitalisation of water uses.
79C5.I3MAwarding contracts for the implementation of tools to improve the knowledge and use of water resources, and to monitor rainfall and other meteorological dataContracts awardedQ42023Awarding contracts for the implementation of 26 tools or renewed infrastructure to improve the knowledge and use of water resources, and to monitor rainfall and other meteorological data to prevent climate risks. The actions shall primarily relate to the design and implementation of the electronic water registry, management of hydrological data and water quality, digitisation of the processing of files, and modernisation of the aeronautical meteorological surveillance network.
426C5.I3MEntry into service of tools to improve the knowledge and use of water resources, and to monitor rainfall and other meteorological dataCertificates signed by MITERDQ22026Entry into service of 26 tools or renewed infrastructure to improve the knowledge and use of water resources, and to monitor rainfall and other meteorological data to prevent climate risks. The actions shall primarily relate to the design and implementation of the electronic water registry, management of hydrological data and water quality, digitisation of the processing of files, and modernisation of the aeronautical meteorological surveillance network.
80C5.I4TRestoration of degraded areas and ecosystems across at least 50 kilometres of coastlineNumber (kilometres)050Q42022Completion 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 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.
81C5.I4TRestoration of degraded areas and ecosystems across at least 100 kilometres of coastlineNumber (kilometres)50100Q42023Completion of works across at least 100 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. Works 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. 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 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; 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 effect.
(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. (Baseline: 31 December 2022.)
81bC5.I4TRestoration of degraded areas and ecosystems across at least 145 kilometres of coastlineNumber (kilometres)100145Q42025Completion of works across at least 145 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. Works 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. 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 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; 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 effect.
(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. (Baseline: 31 December 2023)


E.3.    Description of the investments for loan support

Investment 5 (C5.I5) - Aquifer recovery with alternative resources

The objective of this investment is to reduce groundwater abstraction, in particular in the Segura river basin, Mediterranean – Andalusian river basin and in the internal river basins of Catalonia.

This investment aims at i) creating interconnections between the different desalination installations in the Segura river basin to ensure water security for the water users of the Tajo-Segura Aqueduct, ii) introduce water in the system coming from various reuse facilities in the region of Alicante and iii) carry out desalination actions in the internal river basin district of Catalonia (Tordera II – Foix) and Mediterranean – Andalusian (Costa del Sol and Levante Almeriense). These actions shall reduce the amount of groundwater extracted from aquifers that are overexploited and in bad ecological state, while ensuring water security to different users and promoting aquifer recover.

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, desalinated water shall be produced using the best available technology with the lowest environmental impacts in the sector. Additionally, the investment shall not lead to an expansion of the irrigated areas neither to an increase of the intensity of irrigation.

This investment shall be completed by 30 June 2026.

Investment 6 (C5.I6) - PERTE for the digitalisation of water uses

This investment aims at supporting projects for the implementation of technologies that promote digitalisation and strengthen the framework to follow up and control water uses in the urban water cycle, focusing on medium and big municipalities, and in the industrial sector.

This investment shall be completed by 30 June 2026.


E.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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L13C5.I5TReduction of groundwater extractionNumber (hm3 /year)060Q22026Supply of alternative resources from desalination plants while achieving an equivalent reduction in the annual volume of groundwater extracted from the aquifers located in the internal river basins of Catalonia and the Mediterranean – Andalusian river basins, in line with the description of the measure.
L14C5.I6MActions for the digitalisation of the urban water cycle and the industrial sectorOfficial notification of works finalisedQ2202610 000 000 inhabitants benefited from projects for the digitalisation of the urban water cycle and at least 90 industrial projects finalised on water matters.

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 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.

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 investment shall consist in actions on the following main dimensions:

a)Platform: Projects that make it possible to set up the infrastructure that shall support the rail tracks and which includes embankments, clearance, viaducts, tunnels, etc. These are mainly construction of new infrastructure;

b)Replacement of services: Actions that shall restore existing services (light, irrigation, water, etc.) which are affected during the execution of the railway works;

c)Tracks: 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;

d)Electricity: Actions addressing the electrification of lines including: overhead contact line, traction substations, transformation centres, power remote control, high-voltage power lines;

e)Traffic signalling and control: Projects addressing the implementation of new signalling and traffic control systems;

f)Telecommunications: Projects addressing fixed and mobile telecommunications on railway lines.

g)Stations: Upgrading and rehabilitation of existing stations, as well as the construction of new stations.

Works shall be completed on at least 1 400 kilometres of network included within the Atlantic and Mediterranean Corridors, including actions to improve existing sections and investments to make progress in the construction of new sections.

The implementation of the investment shall be completed by 30 June 2026.

Investment 2 (C6.I2) – Trans-European Network for Transport Program, other works

The objectives of the measure are to improve the national transport network covering all transport modes (rail, road, air) in order to make it more reliable, sustainable, secure and resilient.

The investment shall consist in the following actions:

a)Upgrading the rail network in relation to the non-core TEN-T network with works on at least 900 kilometres;

b)Making road network safer in accordance with national and European regulations.

c)Boosting the development of the Single European Sky (20 projects);

d)Supporting the digital transformation of the Ministry of Transport, Mobility and Urban Agenda.

Selection criteria shall ensure that at least EUR 1 010 000 000 contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 301 000 000 with at least a 40 % climate coefficient, in accordance with Annex VI to the Recovery and Resilience Facility Regulation (EU) 2021/241.

The implementation of the investment shall be completed by 30 June 2026.

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 investment consists in three lines of actions:

a)development or upgrade of nine strategic intermodal and logistical terminals to, in some cases, integrate the intermodal terminals with the logistics area and, in all cases, to boost the shift of freight from road to rail;

b)improve rail and road access to Spanish ports to boost rail freight transport, by improving connection of ports to the rail (2 ports) and road network (one port);

c)improved accessibility (19 projects) and sustainability in ports (projects in 25 port authorities).

Selection criteria shall ensure that at least EUR 584 000 000 contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 217 000 000 with at least a 40 % climate coefficient, in accordance with Annex VI to the Recovery and Resilience Facility Regulation (EU) 2021/241.

The implementation of the investment shall be completed by 30 June 2026.

Investment 4 (C6.I4) – Support programme for sustainable and digital transport

The objectives of the measure are to improve the efficiency of the transport system by digitising and introducing new technologies in the sector, and by supporting the most sustainable means of transport, in particular rail. This investment is aligned with the initiatives of the Connecting Europe Facility (CEF) work programme and calls for the development of the Trans-European Transport Network.

The investment shall consist in a package of 15 actions in the following areas:

Action line 1. Interoperability in rail freight transport

1. On-board European Rail Traffic Management Systems (ERTMS);

2. Actions removing barriers to rail interoperability;

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;

5. Support for sustainable freight transport (rail and maritime) based on ECO-INCENTIVES to supply and demand;

Action line 3. Modernisation of rail freight equipment

6. Actions supporting the refurbishment or upgrading of wagons for rail freight, including for the establishment of rail highway services;

7. Actions to support the refurbishment or adaptation of railway equipment with other material using alternative fuels as hydrogen or electricity;

Action line 4. Safe, sustainable and connected road transport

8. Construction and upgrading of secure parking areas for commercial vehicles and provision of information services;

9. Intelligent Transport Services for the Road Sector (ITS) in toll motorway concessions and other road safety and conservation services;

10. Actions supporting the deployment of alternative refuelling infrastructure for heavy duty vehicles on the road network. The eligibility criteria of this measure shall ensure compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) by setting out a condition under which the transition and distribution infrastructure of gaseous fuels shall be enabled at the time of construction for the transport of renewable and low-carbon gases;

11. Actions to support the refurbishment or adaptation of machinery for sustainable road pavement, reduced carbon footprint and sound reductions;

Action line 5. Sustainability of maritime and air transport

12. Support for the deployment of alternative fuels in Ports and Airports. The eligibility criteria of this measure shall ensure compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) by setting out a condition under which the transition and distribution infrastructure of gaseous fuels shall be enabled at the time of construction for the transport of renewable and low-carbon gases;

13. Support for the uptake of alternative energy technologies in the maritime sector;

Action line 6. Digitalisation of transport

14. Projects for the digitalisation of passenger and freight transport services at national level;

Transfer to Autonomous Communities

15. Projects for the digitalisation of passenger and freight transport services at regional and local level;

Selection criteria shall ensure that at least EUR 63 500 000 contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 210 000 000 with at least a 40 % climate coefficient, in accordance with Annex VI to the Recovery and Resilience Facility Regulation (EU) 2021/241.

The implementation of the investment shall be completed by 30 June 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
82C6.R1MStrategy on sustainable, secure and connected mobility (public consultation)Notice of end of consultationQ42020End 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).
83C6.R1MStrategy on sustainable, secure and connected mobility (approval)Approval by Council of MinistersQ42021Approval 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 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 (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.
84C6.R2MIndicative Rail StrategyPublication in the Official JournalQ42022Publication 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).
85C6.I1MCore TEN-T network: award of projectsOfficial notification of project award-Q42022At least EUR 1 400 000 000 budget awarded on the core TEN-T network in one or more of the following corridors:
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

• 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 works shall include the following types of actions:
• 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.
86C6.I1TCore TEN-T network: progress of works-Number (km)0335Q42024At least 335 kilometres of completed works on the core TEN-T network in the corridors and with the characteristics defined in target #85 of Q4 2022
87C6.I1TCore TEN-T network: completion of works-Number (km)3351 400Q22026At least 1 400 kilometres of completed works on the core TEN-T network in the corridors and with the characteristics defined in target #85 of Q4 2022. (baseline: 31 December 2024).
88C6.I2MTEN-T network different transport modes (rail and road): partial budget awardOfficial notification of project award-Q42022Cumulative budget awarded of at least EUR 1 000 000 000 (total budget EUR 1 717 000 000) in interventions in the non-core TEN-T network in different transport modes (rail and road). Projects shall be selected with the following selection criteria:
a) Make rail network more interoperable mainly in relation to TEN-T with works on at least 900 km of network (EUR 1 010 000 000). This shall include the following 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, Xátiva-Ontinyent 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) Make road network safer in accordance with national and European regulations, (EUR 707 000 000).
• Improving road safety (including road safety in at least 80 tunnels) and protecting vulnerable wildlife and users (EUR 357 000 000)
• Sustainability and energy efficiency and noise reducing action (EUR 302 000 000)
• Digitalisation: Implementation of monitoring systems for bridges, tunnels, using Big Data analytics and Internet of Things; digitalisation of road for monitoring and maintenance (EUR 35 000 000).
• Implementation of Intelligent Transport Systems in bus-VAO lanes (EUR 13 000 000)
• Update of the primary preliminary draft of the fixed link across the Strait of Gibraltar (EUR 2 300 000)
Selection criteria shall ensure that at Q2 2026 at least EUR 1 010 000 000 contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 301 000 000 with at least a 40 % climate coefficient, in accordance with Annex VI to the Recovery and Resilience Facility Regulation (EU) 2021/241.
89C6.I2TNon-core TEN-T network: progress on rail works-Number (km)0347Q42024At least 347 kilometres of works completed with the aim to make the rail network more interoperable mainly in relation to TEN-T with a final target of overall works on at least 900 kilometres of network. Works are in areas defined in the project award of Q4 2022 point a) (Milestone 88)
90C6.I2TSingle European Sky: project awarded and progress on projects completion-Number015Q42024A cumulative total at least 15 projects completed (final target 20 projects) in digitalization and security for the development of the Single European Sky from the following list of selection criteria: A cumulative total at least 15 projects completed (final target 20 projects) in digitalization and security for the development of the Single European Sky from the following list of selection criteria:
• Direct investments through ENAIRE (Air Navigation Manager in Spain) for the development of the Single European Sky, related to the modernisation of air traffic control systems and surveillance systems, the digital transformation of the information systems and the evolution of communications systems.
• Digitalisation of aeronautical documentation (data and mapping) available to users for the operation of flights
• Extension of Earth/Air coverage and Digitisation of Voice in Pilot-Controller Communications. Improve low-level coverage in certain airspace areas by modernising ground communications infrastructure
• Evolution of the voice communications system in air traffic control centres through digitalisation and advanced technology, providing improved quality, increased safety, availability of information and increased contingency capacity
• Technological modernisation of the primary radar network, improving performance and directing systems towards a complete digitisation of primary radars using all available technological advances to increase operational efficiency
• Evolution of radar systems secondary to Modo S. technology providing information to the Air Traffic Control System
• Replacement of the Hardware equipment of the different ENAIRE systems
• Development of different management and operation applications for the management of ENAIRE
• Technological modernisation of shipping systems by prioritising their complete digitisation and the implementation of systems monitoring and remote control solutions
• Creation of infrastructure for the implementation of new air traffic control systems. Essential to ensure the implementation of the new operational concepts in Spain. In addition, modernisation of installations to ensure resilience against failures is included.
• Digitalisation and automation of technical operation management for the improvement of remote systems monitoring tools in an integrated way
• Modernisation of the air traffic control system for compliance with regulatory criteria, incorporating improvements in capacity, safety, cybersecurity and digitalisation concepts all stemming from the Single European Sky
91C6.I2MDigitalisation of Ministry of Transport, Mobility and Urban AgendaOfficial notification of work completionQ42024Completion of the following projects:
• Building Information Modeling (BIM) launching a collaborative platform for managing digital information and models.
• Boosting Mobility as a Service, providing open data and using new technologies for mobility analysis and optimisation.
• Implementation of a system of analysis, monitoring, surveillance, control of needs, service implementation and deployment and application of new technologies in land transport.
• The Digitisation Plan of the Directorate-General for Roads.
• Development of new services and improved management in the fields of air, maritime and geographical information, among others.
92C6.I2TNew or upgraded TEN-T network, other works-Number (km)347900Q22026At least 900 kilometres of works completed with the aim to make rail network more interoperable mainly in relation to TEN-T with works. Works are in areas defined in the selection criteria of project award of Q4 2022 point a) (Milestone 88). (baseline: 31 December 2024).
93C6.I2TSingle European Sky: project completion-Number1520Q22026At least 20 projects completed in digitalization and security for the development of the Single European Sky with projects selected accordingly to the project award (Milestone 90) selection criteria.(baseline: 31 December 2024).
94C6.I2MState Road network adapted to current regulationProject completionQ22026Completion of the works to make the State road network safer in accordance with national and European regulations Works are in areas defined in the selection criteria of project award of Q4 2022 point b) (Milestone 88) and include works in at least 80 tunnels, works to improve fences and signage to reduce the likelihood of wildlife being struck, implementation of actions to improve the safety conditions of the most vulnerable road users such as pedestrians and cyclists (walkways, cycle lanes), noise reducing action, 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-lanes.
95C6.I3MIntermodal and Logistic Infrastructures: partial budget awardOfficial notification of project award-Q42022Cumulative budget awarded of at least EUR 330 000 0000 (total target budget of EUR 974 000 000) in interventions provided to improve intermodal and logistic infrastructures
Projects shall be awarded accordingly to the following selection criteria:
a) development and upgrade of nine strategic intermodal and logistical terminals (TILOS EUR 217 000 000), to integrate the intermodal terminal with the logistics area, in some cases, and to boost modal shift of freight from road to rail, in all cases. These terminals and logistic facilities are:
• Vicálvaro in Madrid;
• La Llagosta in Barcelona
• San Luis in Valencia
• Júndiz in Álava.
• Logistic facility of Can Tunis (Barcelona)
• Orduña terminal (Bizkaia)
• Logistics facility in Lezo (Gipuzkoa)
• Muriedas (Santander)
• Escombreras terminal (Murcia)
b) improvement in rail access to two Spanish ports (EUR 407 700 000) and in road access to one port (EUR 43 000 000) , including:
• Rail access to the Port of A Coruña
• Rail access to the port of Castellón
• Access to the Port of Algeciras
• Construction of 750-metre sidings.
c) improved accessibility (19 projects) and sustainability (25 projects) in ports (EUR 306 000 000), including:
• Accessibility (EUR 176 000 000,): 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
The objective of the actions is to implement Area 6 of the Secure, Sustainable and Connected Mobility Strategy (R1) on Smart Intermodal Logistics Chains.
Selection criteria shall ensure that out of the total target budget of EUR 974 000 000, at least EUR 584 000 000 contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 217 000 000 with at least a 40 % climate coefficient, in accordance with Annex VI to the Recovery and Resilience Facility Regulation (EU) 2021/241.
96C6.I3MBudget execution for the intermodal and logistics infrastructureOfficial notification of budget executionQ42024Cumulative Budget executed for at least EUR 590 000 000 for the intermodal and logistics infrastructure structures Works are in areas defined in the selection criteria of project award of Q4 2022, points a), b) and c) (Milestone 95)
97C6.I3TIntermodal and logistic infrastructure-Number012Q22026Completion of works in nine strategic intermodal and logistic terminals (Tilos) and three ports access new or upgraded to boost rail freight transport. Works are in areas defined in the selection criteria of project award of Q4 2022, points a) and b) (Milestone 95).
98C6.I3TCompletion of projects of rail accessibility and of projects of sustainability in ports-Number044Q22026Completion of 44 actions (19+25): at least 19 projects of rail accessibility and completion of projects of sustainability within the ports in different 25 port authorities. Works are in areas defined in the selection criteria of project award of Q4 2022, points c) (Milestone 95).
99C6.I4MSupport to the programme of sustainable and digital transport.Publication Official JournalQ42022Publication in the Official Journal of the award of EUR 800 000 000 under the programme of sustainable and digital transport.
Projects shall be awarded for the following 15 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.
Noise reduction systems in rolling stock
Adaptation of locomotives to various working voltages
Installation of variable gauge axles on freight wagons
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
5. Support for sustainable freight transport (rail and maritime) based on ECO-INCENTIVES to supply and demand
Action line 3. Modernisation of rail freight equipment
6. Actions supporting the refurbishment or upgrading of wagons for rail freight, including for the establishment of rail highway services.
7. 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
8. Construction and upgrading of secure parking areas for commercial vehicles and provision of information services (Delegated Regulation (EU) No 885/2013).
9. Intelligent Transport Services for the Road Sector (ITS) in toll motorway concessions and other road safety and conservation services.
10. Actions supporting the deployment of alternative fuels refuelling infrastructure for heavy duty vehicles on the road network
11. 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
12. Support for the deployment of alternative fuels in Ports and Airports.
13. Support for the uptake of propulsive alternative energy technologies in the maritime sector.
Action line 6. Digitalisation of transport
14. Projects for the digitalisation of passenger and freight transport services at national level.
Transfer to Autonomous Communities
15. Projects for the digitalisation of passenger and freight transport services at regional and local level.
For actions 10 and 12, 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.
Selection criteria shall ensure that at least EUR 63 500 000 contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 210 000 000 with at least a 40 % climate coefficient, in accordance with Annex VI to the Recovery and Resilience Facility Regulation (EU) 2021/241.
100C6.I4MSustainable and digital transport: start of worksOfficial notification of start of worksQ42024Start of works in all projects awarded in Q4 2022 (Milestone 99) to promote sustainable and digital transport. Works are in areas defined in the selection criteria of project award of Q4 2022 (Milestone 99).
101C6.I4MSustainable and digital transport: completion of worksOfficial notification of work completionQ22026Completion of all projects awarded in Q4 2022 (Milestone 99) to promote sustainable and digital transport. Works are in areas defined in the selection criteria of project award of Q4 2022.
For measures 10 and 12, 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.

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 the measures to be implemented with timelines for their implementation;

d)a list of actions to be carried out in the road network illumination system; and

e)an investment and financing plan for required measures to be implemented with the timeline.

The Strategy will be published in the first quarter of 2024.

As part of the implementation of the Energy Efficiency Strategy on the National Highways Network, the General Directorate of Roads shall perform a calculation of the carbon footprint for the year 2024, the results of which will be presented in 2025.

The implementation of the measure shall be completed by 31 December 2025.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L15C6.R3MEnergy Efficiency StrategyPublication in the Official JournalQ12024Publication 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.
L16C6.R3MCalculation of the carbon footprint by the Directorate General of RoadsPublication of the results on the official online platformQ42025Calculation of the carbon footprint by the General Directorate of Roads for the year 2024, the result of which will be presented in 2025 as part of the implementation of the Energy Efficiency Strategy.

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 31 December 2023.

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. The measure will support training, participatory and community building processes, and support to specific projects.

The measure shall award a first pilot project for energy communities on the basis of a competitive call for tender, in order to demonstrate the viability of this model. It shall implement 37 pilot projects with participation from the local community by the end of 2024, with a roadmap of actions carried out and identification of appropriate future steps. These projects shall be based on renewable energy.

The implementation of the measure shall be completed by 31 December 2024.

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 31 December 2023.

Investment 1 (C7.I1) - Development of innovative renewable energies, integrated into buildings and production processes

The objective of this measure is to foster the development of innovative renewable energies, and those to be integrated into buildings and into production processes. It shall support renewable self-consumption and technologies that are not yet fully competitive, including electric and thermal renewables sources in the agricultural sector, renewable sources aimed at cooling/heating requirements of the residential and service sector, thermal energy from renewable sources for industrial processes, bioenergy, and marine renewables. Support will take the form of investment aid, to be awarded via tenders ensuring a cost-efficient outcome, or direct equity support to renewable projects. The investment would also support reskilling and upskilling in the area of renewable generation.

At least 3 800 MW of innovative or value-added renewable generation shall be installed under this investment by the first half of 2026.

The implementation of the investment shall be completed by 30 June 2026.

Investment 2 (C7.I2) – Sustainable energy in islands

This investment shall support sustainable energy in the Spanish islands (the Canary and Balearic islands) as part of a broader strategy to support the energy transition in the islands, in particular through the support for projects for the penetration and integration of renewable energy into islands and non-peninsular systems. This is in line with Spain’s National Energy and Climate Plan, which includes actions to decarbonise the islands and reduce their dependency on oil.

Specific investments to be supported shall include renewable electricity sources, storage solutions, and smart projects (as part of the program ‘Smart Islands’). Part of the activities under this investment will rely on the knowledge acquired through the program “Clean Energy for EU Islands”.

At least 180 MW of renewable generation shall be installed under this investment, as well as at least 600 actions, projects or programmes supported or carried out including: dynamisation programmes or offices, islands roadmaps, investment or aid projects, linked to the “Smart Islands” or “Clean Energy for EU Islands” programmes, renewable energy sustainable or storage projects.

The implementation of the reform shall be completed by 30 June 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBaselineGoalQYear
102C7.R1MEntry into force of Royal Decree Law 23/2020 (energy measures)Provision in Royal Decree Law 23/2020 on entry into forceQ42020Royal 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
103C7.R1MEntry into force of Royal Decree 960/2020 (economic regime for renewable energy)Provision in Royal Decree 960/2020 on entry into forceQ42020Royal Decree 960/2020 regulates the economic regime for renewable energy
104C7.R1MEntry into force of Royal Decree 1183/2020 (connection of renewables to the electricity grid)Provision in Royal Decree 1183/2020 on entry into forceQ42020Royal Decree 1183/2020 regulates hybridisation and ordering access to and connection of renewables to the electricity grid.
105C7.R1MEntry into force of Law on Climate Change and Energy TransitionProvision in the Law on Climate Change and Energy Transition on entry into forceQ22021The 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
106C7.R1TAdditional production capacity for renewable energy-Number (MW)08 500Q42023Cumulative 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 8 500 MW awarded
107C7.R1TCumulative additional renewable energy capacity installed in Spain-Number (MW)01 500Q42023Cumulative 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 1 500 MW built
108C7.R2MNational self-consumption StrategyPublication on webpageQ42021Adoption 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.
109C7.R2MCompletion of measures under the National self-consumption StrategyPublication of results on the webpageQ22023Completion 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.
110C7.R3MPilot project for energy communitiesPublication on webpageQ22022Award of the first pilot project for energy communities on the basis of calls for tender, in order to demonstrate the viability of this model.
111C7.R3TCompletion of energy-related pilot projects in local communities-Number 037Q42024Completion of at least 37 energy-related pilot projects with participation from the local community, on the basis of a roadmap spelling out the actions carried out and next steps forward. These pilot projects may include participative processes, support for the set-up of local energy communities or the deployment of renewable energy projects themselves.
112C7.R4MRoadmap for offshore wind and other marine energyPublication on webpageQ42021Publication 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
113C7.R4MEntry into force of the regulatory measures identified in the map for offshore wind and other marine energyProvisions in the regulatory measures on entry into forceQ22023Entry 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.
114C7.R4MCompletion of measures identified in the roadmap on biogasPublication on webpageQ42023Completion 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.
115C7.I1MTender for investment support to innovative or value added renewable capacityPublication in the OJQ22022Publication in the OJ of the first tender for investment support to innovative or value added renewable capacity
116C7.I1MNew projects, technologies or installations of marine renewable energy infrastructureAward decision / investment authority decisionQ32023At 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 marine projects or to a prototype of a marine renewable energy new technology manufacturing or deployment.
117C7.I1TAdditional production capacity for innovative or value added renewable energy-Number (MW)03 800Q22026Cumulative additional production capacity for renewable energy for innovative or value added renewable capacity (at least 3 800 MW installed)
118C7.I2MClean Energy and Smart Projects for Islands OfficePublication on webpageQ32023Creation 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
119C7.I2TCompletion of projects to support the energy transition on islands -Number0600Q32025At least 600 actions, projects or programmes supported or carried out, including: dynamisation programmes or offices, island roadmaps, investment or aid projects, linked to clean energy for EU Islands or Smart Islands Programmes, renewable energy or sustainable storage projects.
120C7.I2TAdditional production capacity for renewable energy in the islands-Number (MW)0180Q22026Cumulative additional production capacity for renewable energy procured through tenders for renewable capacity in the islands (at least 180 MW installed).


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.

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) - Development of the regulatory framework for aggregation, demand management and flexibility services

This measure has the objective to develop the regulatory framework necessary for developing a smart and dynamic energy system, including: (i) the regulation of demand-side management and flexibility services in the national regulatory framework, (ii) the development of the regulatory framework to capture the different flexibility services and (iii) the development of a framework to ensure consumers’ access to their energy consumption data.

The reform shall be in line with the National Energy Climate Plan, which explicitly recognizes the need to determine the technical requirements for participation in existing and developing markets of participants offering energy from renewable sources, energy storage operators and those providing demand response services.

The National Energy Climate Plan also highlights the need to develop the status of aggregators, in particular the independent aggregators, to facilitate their participation in the market. To this end, the reform shall envisage the creation of the status of independent demand aggregator through Royal Decree Law 23/2020, in order to allow for the entry of new players in the retail market.

In addition to supporting the National Energy Climate Plan, the reform shall transpose Directive (EU) 2019/944 of the European Parliament and of the Council of 5 June 2019 on common rules for the internal market for electricity, which lays down the obligation to ensure consumer participation in markets including through demand response, to promote consumer participation on an individual or aggregated basis or through independent aggregators, and to allow for the use of flexibility in distribution networks.

The implementation of the measure shall be completed by 31 December 2023.

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 1 (C8.I1) – Deployment of energy storage

The objective of this measure is to deploy energy storage through the launch of support and investment initiatives in two main areas:

a)The development of large-scale storage. Large-scale storage is necessary to integrate greater amounts of renewable generation and to provide services to the system, from frequency regulation, ramp support (flexibility) or black start; and

b)The promotion of storage behind the meter and integrated on a sectoral level. Technologies behind the meter may include own consumption facilities, lithium batteries, and heat storage systems.

The proposed investment shall be supported within the framework defined by the reforms of this component, in particular reforms C8.R1 and C8.R2, which provide the legal and strategic basis for an effective deployment of energy storage.

The measure shall be implemented through innovative storage projects which contribute to the energy transition, specifically to provide new flexibility to the energy sector, including the integration of renewable energy sources. At least five innovative storage projects shall be operational, or an aggregate capacity of at least 660 MW (or equivalent total energy supply (MWh)) shall be installed.

The implementation of the investment shall be completed by 30 June 2026.

Investment 2 (C8.I2) - Digitalisation of networks

This measure shall provide support for investments relating to the digitalisation of distribution networks, aiming to bring them into line with the requirements needed to implement the energy transition. The need for the digitalisation of electricity networks is part of Directive (EU) 2019/944 of the European Parliament and of the Council of 5 June 2019 on common rules for the internal market for electricity, which states that Member States should encourage the modernisation of networks, for example through the introduction of smart grids. The digitalisation of networks is necessary to advance the transformation of the energy system with a greater presence of renewable energies, in order to have a secure and resilient electricity system. It is of particular importance in non-peninsular territories characterised by greater vulnerability and energy dependence.

The overall objective of the measure is to increase the competitiveness of electricity, accelerating the electrification of the economy. To this end, the measure shall provide for an initial support mechanism to maximise the potential offered by the digitalisation of networks by: (i) reducing losses and spills of renewable generation (ii) favouring the participation of demand in electricity system management and (iii) optimising network configuration.

The measure shall include the award of at least 35 innovative digitisation projects (for smart electricity distribution) to distribution companies.

The implementation of the investment shall be completed by 31 December 2023.

Investment 3 (C8.I3) - New business models in the energy transition

This measure shall comprise of investments and support mechanisms aimed at boosting new business models for the transition related to the deployment of energy storage, as well as its second-life management and recycling, demand management, aggregators, flexibility services, data access and sandboxes. In particular, the measure shall include:

a)Support for the deployment of aggregators in the national electricity market, with a particular focus on independent aggregators via the installation of real-time measuring equipment (sub-metering) and control and communication centres as well as the promotion of aggregation platforms;

b)The deployment of storage along the entire value chain;

c)Support for demand management projects in different consumer profiles (large industry, SMEs, renewable energy communities/citizen energy communities, aggregators, etc.);

d)Calls for applications to carry out regulatory test-beds, in the form of direct, competitive aid, or collaboration agreements; and

e)Support for start-ups or innovative initiatives in the field of energy.

The investment is closely linked to reform C8.R4, which aims to develop regulatory sandboxes for innovative projects. It also builds on the strategic and regulatory framework defined by the other reforms, most notably reform C8.R3.

It is expected that at least 18 projects shall be awarded for the promotion of new business models for the energy transition, including smart metering, storage, demand-side response, flexibility services and data.

The implementation of the investment shall be completed by 31 December 2023.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
121C8.R1MApproval of the long-term decarbonisation strategy (“ELP2050”).Approval by Council of MinistersQ12021Approval 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.
122C8.R2MEntry 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 forceQ22021Adoption 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
123C8.R3MEntry into force of regulatory measures for the integration of flexibility and demand-side response.Provisions in the legislative and regulatory measures on entry into forceQ42023Development of the regulatory framework for the integration of flexibility and demand-side response, through the following actions.
a) Publication of the Resolution of December 10, 2020, by the Comisión Nacional de los Mercados y la Competencia adapting certain Operating Procedures for participation in balance services.
b) Adoption of legislation fully transposing Directive 2019/944
c) Adoption of RDL23/2020 to create the status of independent aggregator
124C8.R4MEntry 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 forceQ22022Publication 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.
125C8.I1TInnovative storage projects awarded-Number05Q42023At least five innovative storage projects awarded, equivalent to an aggregate installed capacity of at least 660 MW or equivalent total energy supply (MWh).
126C8.I1TInnovative storage projects operational-Number05Q22026At least five innovative storage projects operational, equivalent to an aggregate installed capacity of at least 660 MW or equivalent total energy supply (MWh).
127C8.I2TInnovative digitalisation projects for electricity distribution-Number035Q42023At least 35 innovative digitalisation projects (including automation of network) awarded to distribution companies, in line with the characteristics and definitions set out in the Circular 6/2019 of the Comisión Nacional de los Mercados y la Competencia.
128C8.I3TProjects to promote new business models for the energy transition-Number018Q42023At least 18 projects awarded promoting new business models for the energy transition, including smart metering, storage, demand-side response, flexibility services and data.

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.

Investment 1 (C9.I1) – Renewable hydrogen, a country project

This measure aims to contribute to implement the Hydrogen roadmap along four lines of action.

The first is to boost Spain’s knowledge and innovative value chain, with particular reference to SMEs. Due to the early technological readiness level of this technology, this measure envisages a need to support at least ten 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. The measure shall also target five 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. In addition, the measure shall include at least ten 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.

The second line of action aims to establish two 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.

The third line of action expects supporting the deployment of hydrogen across a number (at least ten) of other 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.

Finally, the measure aims to promote hydrogen as part of a wider EU strategy to develop a Union value chain. As a result, some of the firms supported through the measure may become part of a planned 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.

The total authorised production capacity of all electrolysers, as a result of aggregating all four lines of action under C9.I1, shall amount to at least to 700MW.

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 integration of renewable hydrogen shall promote the electrification of industrial processes.

The actions under this investment shall be completed by 30 June 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
129C9.R1MHydrogen RoadmapApproval by Council of MinistersQ42020Approval 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.
130C9.R1MEntry into force of the regulation establishing Guarantees of origin for renewable gasesProvision in the regulation indicating the entry into force of the regulationQ22022Entry 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.
131C9.I1TFinancing of SMEs to reinforce the value chain on hydrogenNumber010Q22023At least ten SMEs financed to strengthen and reinforce the existing Spanish value chain on hydrogen by means of enhancing one or several of the following features: production capabilities, skills, competitiveness, knowledge and technology transfer, international dimension.
132C9.I1TTechnological developments in the renewable hydrogen value chainNumber05Q42023At least five technological developments or prototypes throughout the renewable hydrogen value chain financed. These (such as electrolysers, compressors, storage vessels, fuel cells and Hydrogen-based transport systems) may include “first of a kind” developments, to enable validating a new upscaled design or prototype associated to production, logistics and hydrogen consumption.
133C9.I1TRenewable hydrogen clusters (or valleys)Number02Q42023At least two renewable hydrogen clusters (or valleys) for the sectoral integration financed. Clusters or large hydrogen valleys concentrate and integrate locally the supply, distribution (logistics) and demand of renewable hydrogen, in specific locations to displace grey hydrogen and fossil fuels.
134C9.I1THydrogen pioneer projectsNumber010Q42023At least ten singular pioneer projects financed. These include integrated projects which encompass the production, distribution and consumption of renewable hydrogen, in locations different from the clusters. The projects may include the integration of other needed activities, such as knowledge-based research and capacitation.
135C9.I1TTest facilities or new manufacturing lines.Number010Q42023At least ten interventions financed targeting the improvement of test facilities or implementing new manufacturing lines. Interventions shall either: 1) improve R&D&I related test facilities or laboratories and/or related equipment; or 2) improve facilities and/or procurement of new equipment (such as machine tools) or techniques to manufacture hydrogen and fuel cell related systems, equipment or components.
136C9.I1TAuthorised electrolyser capacityNumber

(MW)
0700Q22026At least 700 MW of total electrolyser capacity authorised including complementary infrastructure. Accreditation by one of the three following means: insertion into the registry of the national system for guaranties of origin of renewable gases or administrative authorisation of the plant issued by the competent body or final investment decision (FID) provided by the beneficiary.


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 Funds protocols shall cover at least an area affected by the closure of a coal-fired power plant. The Protocols shall lay out comprehensive and detailed territorial action plans as 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 Just Transition Protocols shall be accompanied by investments in the territories in order to:

a)create jobs and support short-term activity;

b)accelerate change by focusing on smaller scale pilot projects that – if considered successful – would be scaled up in the context of the JTF; and

c)boost economic development, contributing to social and territorial cohesion.

The projects shall target four specific areas:

I.Environmental restoration plans (e.g. reforestation or revegetation) for closed or abandoned mining sites and deteriorated land adjacent to thermal or nuclear power stations, covering at least 2 000 hectares of rehabilitated land. As part of these plans, plant and mining facilities are to be dismantled, and soil is to be rehabilitated and subject to reforestation or revegetation processes, renewable energy installations or eco-alternative economic development;

II.At least 130 environmental, digital and social infrastructure projects in municipalities and territories in transition to low carbon economy, for a total financial investment of at least EUR 102 000 000. The projects shall cover a number of areas including: rehabilitation of infrastructure and public buildings; innovative projects for communication between municipalities or isolated population areas based on sustainable mobility solutions and the recovery and alternative use of existing transport infrastructure; rehabilitation of public infrastructure supporting the circular economy, including community composing plants, waste management centres; environmental projects for the rehabilitation and enhancement of publicly owned areas (such as reserves, river walkways or quays and nature-interpretation areas); digital infrastructure and services for the development of cooperatives of ecological products or community schemes for joint purchases and sales over the internet.

III.Support to two RDI projects in the area of energy storage and green hydrogen. The projects shall adapt the installations and laboratories of CIUDEN (Ciudad de la Energía) – a Government RDI foundation set up in Bierzo (Leon) attached to the Just Transition Institute and depending on the Ministry of Ecological Transition and Demographic Challenge – for two RDI projects on green hydrogen production and energy storage; and

IV.Support for the reskilling and improving employability of workers and people affected by transition to low carbon economy, with at least 840 individuals receiving personalised job search assistance and/or reskilling pathways. The requalification assistance should cover at least the following areas: the installation and maintenance of renewable energy (wind and photovoltaic), restoration and environmental management, and/or integrated and energy rehabilitation of housing.

The implementation of the investment shall be completed by 30 June 2026.

J.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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
137C10.R1MCreation of the Institute for the Just Transition FundPublication in the OJQ12020By 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
138C10.R1TJust transition protocols and Advisory Council-Number012Q22023After 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 Funds 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
139C10.I1M‘Just transition’ training aid programme and granting aid for the economic development of just transition areasPublication in the OJQ42021Publication 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.
140C10.I1TSupport for environmental, digital and social infrastructure projects.-Number0100Q42022Publication 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.
431C10.I1TSupport for environmental, digital and social infrastructure projectsNumber100130Q42024Publication in the Official Journal of the award of at least EUR 11 000 000 for at least 30 environmental, digital and social infrastructure projects in municipalities and territories in transition to a low carbon economy. The environmental, digital and social infrastructure projects shall be located in municipalities and territories in Just Transition Areas. (Baseline: 31 December 2022)
141C10.I1TJob search assistance and reskilling for unemployed people-Number0840Q42025At least 840 individuals having benefited from personal job search assistance and/or individual reskilling pathways for unemployed people in just transition areas. The reskilling pathways shall cover at least the following areas: the installation and maintenance of renewable energy (wind and photovoltaic), restoration and environmental management, and/or integrated and energy rehabilitation of housing.
142C10.I1TInvestment projects to adapt industrial facilities for green hydrogen and energy storage.-Number02Q42025Completion of two investment projects to adapt industrial facilities as future Infraestructura Científica y Técnica Singular (ICTP) for the validation of green hydrogen production and energy storage. Projects shall adapt the installations and laboratories of Ciudad de la Energía (CIUDEN) for two RDI projects on green hydrogen production and energy storage.
143C10.I1TRehabilitated land in closed coal mines or adjacent areas to power stations.-Number (hectares)02 000Q22026At least 2 000 hectares of rehabilitated land in closed coal mining sites or adjacent areas to thermal or nuclear power stations. Surface area of rehabilitated land in contaminated areas, in particular coal mining sites or land adjoining to thermal or nuclear power stations, and where plant and mining facilities are dismantled, and soil is rehabilitated and subject to reforestation or revegetation processes, renewable energy installations or eco-alternative economic development.

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

This measure shall be articulated into multiple lines of action 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. With respect to employment policies, the objective is to reduce the rate of temporary employees in public administrations and strengthen public employment capacities by moving towards a competence-based human resources model, including for recruitment purposes. The second line of action is to further develop ex-ante policy evaluation and increase transparency and citizens’ participation in public policy making, including a new law on transparency and integrity in the activities of interest groups. Finally, the reform shall reinforce existing instruments for cooperation among different levels of governments in Spain. This shall reinforce the role of sectoral conferences, the existing bodies for cooperation with regions, by clarifying when they may reach agreements of mandatory compliance. The reform shall also reinforce the Conference of Presidents (where the Prime Minister and Presidents of the Autonomous Communities meet at the highest level). The reform also concerns instruments by which cooperation between the public administrations is possible, it shall establish digital inter-administrative interconnection and interoperability between the central and regional government IT platforms. The reform shall also update the National Security Framework.

The implementation of this measure shall be completed by 31 December 2024.

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:

(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 31 December 2024.

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) creation of the Financial Client Protection Authority, aimed at guaranteeing the rights of financial customers; c) improving the institutional framework to resolve financial institutions, through a law amending the current institutional resolution framework; and d) modernise the supervision of the financial and audit fields, through the reform of the General Accounting Plan and Audit Regulation.

The reform shall also include a) a law of customer services (including financial services) establishing quality standards and providing for a more efficient service to customers; and b) the publication of a green book to promote sustainable finances in Spain.

The implementation of the measure shall be completed by 31 December 2024.

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. This implies creating an integrated information and management system; develop training activities for those involved in the recovery and resilience plan; and deploy communication activities to address the potential participants and beneficiaries of the recovery and resilience plan, plus firms and households in general, to become aware of the possibilities offered by 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 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 actions under the investments in C11.I1 and C11.I3 are developed according to the same principles, with I1 targeting the central government, and I3 the regional and local authorities. The following shall be undertaken for all these entities:

a)Citizen-oriented administration, improving digital public services provided to citizens and businesses and implementing measures in line with the Spanish Digital Agenda 2025;

b)Smart operations and data government, improving the quality and efficiency of the management of public administrations services (i.e. public procurement), including the flow of data, through the use of smart automation technologies and digital infrastructures;

c)Digital infrastructures and cybersecurity, aiming at providing the Spanish public administration technological infrastructure necessary for their modernisation. With regard to cybersecurity, this measure shall set up a Cybersecurity Operations Centre for the entire General State Administration and its Public Agencies, for the protection against cybersecurity threats;

The implementation of the investment shall be completed by 31 December 2025.

Investment 2 (C11.I2) – Specific projects to digitalise the central government

This investment shall lead to a more generalised adoption of digitalisation and development of digital services across the public administration. The policy fields to implement a digital transformation are:

a)Health system. The investment shall improve the interoperability between the central government and the Autonomous Communities as well as by promoting data-analytics;

b)Justice system. The investment shall provide citizens and legal operators with digital tools to better manage their relationship with the administration of justice;

c)Public employment services. The investment shall update the IT systems underpinning the management of active labour market policies;

d)Inclusion, social security and migration. The investment shall equip the competent Ministry with digital tools facilitating the implementation of relevant policies for the most disadvantaged groups, as well as the use of information to develop additional corrective or mitigating measures;

e)Consular services. The investment shall enhance access to the digital services of the Spanish public administration for both Spaniards resident abroad and foreign citizens living in Spain;

f)Pilot initiatives in the areas of security and agricultures.

The implementation of the investment shall be completed by 31 December 2025.

Investment 3 (C11.I3) – Digital transformation and modernisation of the Ministry of Territorial Policy and the Civil service, the National Health Service, and of the administration of the Autonomous Communities and the local authorities

The actions under this investment follow the same principles described in C11.I1, targeted to the regional and local governments.

The implementation of the investment shall be completed by 30 June 2026.

Investment 4 (C11.I4) – Energy transition plan in the General State Administration

The measure shall promote energy savings and efficiency in the central government’s buildings and infrastructure. The measure shall achieve on average a primary energy demand reduction of at least 30 % verified by energy performance certificates. The investment shall contribute to the renovation of the floor area of buildings in order to increase the number of facilities with a high energy rating and, in particular, nearly zero-energy buildings. The investment shall also promote the implementation of solar photovoltaic systems, or other renewable energies in the facilities of the central government administration. The measure shall also encourage the transformation of the vehicle fleet of public vehicles to those with zero-emission or low-emissions 18 .

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 transformation of the vehicle fleet of public vehicles shall only support zero-emission or low-emissions 19 vehicles.

The investment shall include both investment in fixed capital (infrastructure and public buildings) as well as in natural capital (all actions contribute to the reduction of greenhouse gas emissions).

The implementation of the investment shall be completed by 30 June 2026.

Investment 5 (C11.I5) – Transformation of the administration for the implementation of the Spanish Recovery and Resilience Plan

This investment is connected to Reform R5 of this component. It shall adapt the functioning of the public administration to face the challenges posed by the implementation and monitoring of the recovery and resilience plan. The measure shall modernise the information system and channels of communication to share information across levels of government and with citizens, companies and potential beneficiaries. The measure shall also comprise targeted trainings for the general public administration staff estimated to reach at least 3 150 individuals throughout the implementation of the recovery and resilience plan.

The implementation of the investment shall be completed by 31 August 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
144C11.R1MEntry into force of legislative act to reduce temporary employment in public administrationsProvision in the legislative act indicating the entry into force of the actQ22021Entry 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.
145C11.R1MEntry into force of the amendment to Law 40/2015 and ministerial orders strengthening inter-territorial cooperationProvision in the legal act and ministerial orders indicating their entry into forceQ42022Entry 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.
146C11.R1MEntry into force of the law to reinforce public policies evaluationProvision in the law indicating the entry into force of the lawQ42022Entry into force of the Evaluation Law with a set of actions to reinforce public policies 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.
147C11.R1MEntry 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 EntitiesProvision in the law and the royal decree implementing the reforms indicating their entry into forceQ42022Entry 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.
148C11.R1MEntry into force of regulatory measures relating to the civil service of the State AdministrationProvision in the royal decree(s)-law and ministerial order(s) implementing the elements of the reform indicating their entry into forceQ42022Entry into force of regulatory measures relating to the civil service of the State 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).
149C11.R1MStatutes of the new evaluation public bodyProvision in the royal decree indicating the entry into force of the royal decreeQ32023Entry into force of a Royal Decree of Statutes of the new National Evaluation public body. The objectives of this royal decree shall be: (i) to provide the National Evaluation public body with the capacity and means to exercise its functions regarding methodological standardization for ex-ante public policy evaluation; (ii) conducting public policy evaluations; and (iii) including the systematic ex-ante policy evaluation principle, with the exceptions provided in the Law.
150C11.R1TStabilisation of public employmentNumber0300 000Q42024Completion of recruitment procedures to stabilise employment (via open-ended contracts or statutory staff posts) involving at least 300 000 posts (including those deriving from 2017 and 2918 stabilisation procedures)
432C11.R1MLaw on Transparency and Integrity in the Activities of Interest GroupsProvision in the law indicating the entry into force of the law and IT audit verifying that the register is operationalQ42024Entry into force of a law regulating the relations between lobbyists (including NGOs, think tanks, trade associations, profit and non-profit making associations, trade unions, business organisations, and lawyers when their purpose is to influence policy rather than providing legal assistance) and the public sector. The law shall establish a public and mandatory register of interest groups that shall be monitored by an independent body with capacity and means (human, financial and technical resources) and supervisory and sanctioning powers. The law shall also provide for the interconnection of the new register with the existing regional registers of interest groups. The register shall be operational, including as regards the above-mentioned interconnectivity. An IT audit shall be carried out to verify the operationality.
433C11.R1MUpdate of the National Security FrameworkProvision in the royal decree indicating its entry into forceQ22023Entry 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.
151C11.R2MEntry into force of Law 3/2020 on procedural and organisational measures in the field of JusticeProvision in the law indicating the entry into force of the lawQ32020Entry 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.
152C11.R2MEntry into force of the Royal Decree-law improving the efficiency of judicial procedures and the Royal Decree-law on digital efficiencyProvision(s) in the law(s) indicating their entry into forceQ42022Entry 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.
434C11.R2MEntry into force of the Law on organisational and procedural efficiencyProvision in the law indicating its entry into forceQ42024Entry 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, citizen-friendly, sustainable and transparent Administration of Justice.
435C11.R2MEntry into force of Law on the Right to DefenceProvision in the law indicating its entry into forceQ42024Entry into force of the Law on the right to defence to develop and enhance the fundamental right to a fair trial.
153C11.R3MEntry into force of Royal Decree 937/2020 on the regulation of the Caja General de DepósitosProvision in the decree indicating the entry into force of the decreeQ42020Entry 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.
154C11.R3MEntry into force of Royal Decree approving the Regulation implementing Law 22/2015 of 20 July on audits of accountsProvision in the royal decree indicating the entry into force of the royal decreeQ12021Entry 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 the same time resulting in better performance of audits as well as fulfilling the obligations included in the legislation.
437C11.R3MPublication of the Biennial Climate Change Risk Report for the Financial System and creation of the Sustainable Finance CouncilPublication of the report and the action plan for the CouncilQ42023The 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.
436C11.R3MEntry into force of the law on customer services and of the law establishing Financial Client Protection AuthorityProvision in the law(s) indicating the entry into force of the law(s)Q42024Entry into force of i) the Law on Customer Services and b) the Law establishing the Financial Client Protection Authority. The new law on customer services shall define actions that guarantee consumers the exercise of their rights in relation to the contracts signed and establish quality standards and control or audit requirements to verify the implementation of the aforementioned actions.
155C11.R4MEntry into force of the ministerial order establishing the National Evaluation OfficeProvision in the ministerial order indicating the entry into force of the orderQ42021Entry 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 endow the Office with the capacity and means to exercise its functions.
156C11.R4MNational Procurement StrategyAdoption by the Independent Office for Regulation and Supervision of Public Procurement of the National Procurement StrategyQ42022In 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.
157C11.R5MEntry into force of Royal Decree Law 36/2020 on the implementation of the Recovery, Transformation and Resilience PlanProvision in the royal decree indicating the entry into force of the royal decreeQ12021Entry 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 guarantees and controls required by the EU regulatory framework
158C11.R5MCreation of new bodies within the central government to follow-up on the implementation, control and audit of the Plan.Publication in the OJQ22021Creation 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.
159C11.R5MOrder defining the procedures and format of the information to be shared for monitoring the RRP and accounting execution of expenditureProvision in the order indicating the entry into force of the OrderQ32021Entry 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
160C11.I1MInterconnection of national public procurement platformsCentral and regional public administrations provide signed certificates confirming the functionalities of the platformQ42023Further interconnection (exchange of data) between all existing public procurement platforms (central and regional government): at least 142 open data fields and 52 aggregated data in the central government platform.
Number of open data fields in the central government platform in January 2021: 119
Number of aggregated data in the central government platform in January 2021: 43
161C11.I1TAward of projects supporting the digital transformation of the Central Public AdministrationMillion EUR0960Q42023Publication in the OJ or the public procurement platform of the award of at least EUR 960 000 000 in projects covering the following areas:
- Digital transformation in terms of proactivity, mobility, user experience;
- Digital transformation in terms of automation and data-centred public administration;
- Digital transformation in terms of and physical, logical infrastructures and software;
- Digital transformation in terms of cybersecurity.
162C11.I1MCompletion of projects supporting the digital transformation of the Central Public AdministrationCertificates signed by the competent authority certifying that projects have been completed and are operationalQ42025Completion of projects awarded in line with target #161
163C11.I2MInteroperable platforms to exchange social security and health dataCentral and regional social security administrations provide signed certificates confirming the functionalities of the platformQ32023The central administration and regions shall have fully interoperable platforms allowing for the exchange of social security data and information on the following domains: i) primary care, ii) hospitalisations, iii) health professionals, pharmaceutical prescription/dispensation
164C11.I2TJudicial proceeding to be carried out electronically%070Q42022At least 70 % of the 4 056 existing judicial bodies shall have the necessary infrastructure to enable the possibility of holding at least 30 % 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.
165C11.I2TAward of projects supporting the digitalisation driver projects of the Central Public AdministrationMillion EUR01 205Q42023Publication in the OJ or the public procurement platform of the award of projects covering the following areas:
- Digital transformation in the health sector;
- Digital transformation of the Administration of Justice;
- Digital transformation in terms of employment;
- Digital transformation in terms of Inclusion, Social Security and Migration;
- Consular digitisation plan;
- Digital transformation in other areas of the General State Administration.
166C11.I2MCompletion of projects supporting the digitalisation driver projects of the Central Public AdministrationCertificates signed by the competent authority certifying that projects have been completed and are operationalQ42025Completion of projects awarded in line with target #165
167C11.I3MDigitalization of regional and local entitiesMinistry of Territorial Policy and Civil Service provides a signed certificate confirming that the target has been achievedQ42023Autonomous communities and local governments have completed projects within the strategic lines of the Digital Strategy 2025, the Digitalization Plan for Public Administrations, and the rest of the modernization action planned for the Public Sector. In particular: a) Each Autonomous Community have completed at least one project in one of five strategic lines (1. Administration oriented to citizens, 2. Smart operations, 3. A government of data, 4. Digital infrastructures, and/or 5. Cybersecurity); b) 60 % of the digital procedures of regional administrations (Comunidades Autónomas) allow their use by mobile (Current: 48 %).
168C11.I3TAward of projects supporting the digital transformation of the Regional and Local Public Administrations, and the Ministry for Territorial Policy and Public AdministrationMillion EUR01 000Q22025Publication in the OJ or the public procurement platform of the award of projects covering the following areas:
- Digital transformation in terms of proactivity, mobility, user experience;
- Digital transformation in terms of automation and data-centred public administration;
- Digital transformation in terms of and physical, logical infrastructures and software;
- Digital transformation in terms of cybersecurity.
169C11.I3MCompletion of all projects supporting the digital transformation of the Regional and Local Public Administrations, and the Ministry for Territorial Policy and Public AdministrationCertificates signed by the competent authority certifying that projects have been completed and are operationalQ22026Completion of all projects covering the following areas (in line with target #168)
- Digital transformation in terms of proactivity, mobility, user experience
- Digital transformation in terms of automation and data-centred public administration
- Digital transformation in terms of and physical, logical infrastructures and software.
- Digital transformation in terms of cybersecurity.
438C11.I3TPersonal Digital Care Plan implementedNumber017Q22026Completion of at least 17 pilot projects under the Personal Digital Care Plan, which shall advance the objective of the Spanish Digital Agenda 2025, to promote personalised care for citizen’s needs. The projects shall address at least one of the following areas through digitalisation:

Data capture: testing of IT solutions to capture, storage and interpret patient data

Personalised digital care: testing of tools and/or utilities for the provision of personalised digital care

Information generation testing of tools and/or utilities that based on the patient data obtained, help professionals in diagnosing or monitoring patients.

Following the completion of the pilots, a preliminary evaluation shall be published assessing the efficiency of the pilots and their impact on improving health services, including specific recommendations when deficiencies or weaknesses are identified.
170C11.I4TRenovation of vehicles in public administrationNumber05 500Q42024At least 5 500 zero or low CO2 emission vehicles (BEV, REEV, PHEV, FCEV) substituting vehicles based on fossil fuels used in the public administration.
171C11.I4TEnergy renovation on public buildings (140 000 m2)Number (m2)0140 000Q42024At least 140 000 m2 of energy renovations completed on public buildings, achieving on average at least a 30 % primary energy demand reduction.
172C11.I4TEnergy renovations in public buildings (1 050 000 m2)Number (m2)140 0001 050 000Q22026At least 1 050 000 m2 of energy renovations completed in public buildings, achieving on average at least a 30 % primary energy demand reduction. (baseline: 31 December 2024)
439C11.I4TImplementation of solar photovoltaic systems, or other renewable energies in the facilities of the central government administrationMillion EUR080Q22026Completion of projects for the implementation of solar photovoltaic systems, or other renewable energies in the facilities of the central government administration for at least EUR 80 000 000.
173C11.I5MRecovery and Resilience Facility Integrated Information SystemAudit reportQ32021Implementation 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.
174C11.I5TNew communication tools and activitiesNumber04Q42022At 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.
175C11.I5TStaff from the public administration trainedNumber03 150Q32026At least 3 150 employees of the public administration have been trained on areas concerning the implementation, control and audit of the Recovery and Resilience Plan (RRP)

K.3. Description of the reforms and investments for loan support

Investment 6 (C11.I6) - Cybersecurity and Resilience and Security Instruments

This measure includes two main investments: i) the ‘Cybersecurity Programme’ to reinforce the public administration’s cybersecurity capabilities in the fields of prevention, protection, detection and response to cyberthreats; and ii) the ‘Resilience and Security Fund’ to promote productive investments and the increase of production capacity on Spanish territory in security, defence, aeronautics and space sectors.

Cybersecurity Programme

This element of the measure shall consist of the implementation of projects under the Cybersecurity Programme, which shall contribute to: 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.

The implementation of the Cybersecurity programme shall be completed by 30 June 2026.

Security and Resilience Fund

This element of the measure shall consist of a public investment in a Facility, the Security and Resilience Fund, in order to incentivize private investment and improve access to finance in Spain’s security, defence, aeronautics and space sectors and to develop capital markets in these areas. The 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 1 000 000 000 of financing.

The Facility shall be managed by Sociedad Estatal de Participaciones Industriales Desarrollo Empresarial (SEPIDES) as the implementing partner. The Facility shall incorporate the following two product lines:

·Direct line: The Facility shall directly invest in companies that have committed to carry out new projects in the targeted sectors, including new projects within ongoing development programmes. 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. The maximum participation of the Facility shall not exceed 49% of any fund or other investment vehicle. The equity investments by the funds 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 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. A veto right on an investment decision proposed by the intermediary may be exercised upon national security reasons.

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 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 Toolbox 20 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’) Regulation 21 or the Commission waiver granted in accordance with principles concerning eligible entities set out in the relevant provisions of the Space Regulation 22 . 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 use 23 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 24 , (iii) activities and assets related to waste landfills, incinerators 25 and mechanical biological treatment plants 26 .

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/EU 27 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 28 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 29 , (iii) activities and assets related to waste landfills, incinerators 30 and mechanical biological treatment plants 31 .

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 regulation 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 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 SEPIDES. 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 regulation and associated documents establishing the Facility and Funding Agreements are being respected.

5)Requirements for selecting financial intermediaries: SEPIDES 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: SEPIDES 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.

The implementation of the measure shall be completed by 31 August 2026.

K.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 1 February 2020 unless indicated differently in the description of the action. Amounts in the table related to L17 do not include VAT.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L89C11.I6TAward of projects to reinforce the cybersecurity capabilities of the Public Administration in the fields of prevention, protection, detection and response to cyberthreats (Cybersecurity programme)Publication in the official journal or the public procurement platformMillion EUR01 041Q22025Publication in the Official Journal or the public procurement platform of the award of at least EUR 1 041 525 000 in projects to reinforce cybersecurity capabilities of the Public Administration in the fields of prevention, protection, detection and response to cyberthreats. These projects shall contribute to one or more of the following objectives: 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.
L17C11.I6TCompletion of projects to reinforce the cybersecurity capabilities of the Public Administration in the fields of prevention, protection, detection and response to cyberthreats (Cybersecurity programme)Million EUR01 041Q22026Completion of projects to reinforce the cybersecurity capabilities of the Public Administration in the fields of prevention, protection, detection and response to cyberthreats for at least EUR 1 041 525 000. These projects shall contribute to one or more of the following objectives: 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.

L18C11.I6MRegulation establishing the Security and Resilience Fund Entry into force of the regulation

Q2 2024Entry into force of the regulation, and any associated documents, establishing the Facility.
L19C11.I6TSecurity and Resilience Fund: Legal financing agreements signed with final beneficiaries (including equity funds) (I)35%Q22025The Facility, and any intermediaries selected by SEPIDES, shall have entered into legal financing agreements with final beneficiaries (including equity funds) for an amount necessary to use at least 35% of the RRF investment into the Facility (taking into account management fees). At least 10% of the financing shall correspond to financing agreements signed with equity funds and at least 40% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner).
L20C11.I6TSecurity and Resilience Fund: Legal financing agreements signed with final beneficiaries (including equity funds) (II)100%Q32026The Facility, and any intermediaries selected by SEPIDES, 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 10% of the financing shall correspond to financing agreements signed with equity funds and at least 40% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner).
L21C11.I6MSecurity and Resilience Fund: Ministry has completed the investmentCertificate of transferQ32026Spain shall transfer EUR 1 000 000 000 to the Facility

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 1 (C12.R1) - Spanish Strategy to boost Industry 2030

The objective of the Spanish Strategy to boost Industry 2030 shall be to adapt the regulatory framework to help industry face the challenges of servitisation, digitisation, environmental sustainability and the circular economy. The Strategy shall notably include a reform of the Industry Law dating from 1992. The objective of the measure shall be to improve the coordination mechanisms between the different levels of government in industrial policy, and to improve industrial quality and safety through a strengthened market surveillance system, in line with Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011[ 32 ]. Finally, the definition of infringements in industrial policy shall be revised and the level of sanctions that may be applied updated.

The implementation of the measure shall be completed by 31 December 2023.

Reform 2 (C12.R2) - Waste policy and boosting the circular economy

The objective of the measure shall be to promote production and consumption models that keep products, materials and natural resources in the economy for as long as possible. The aim is to reduce the generation of waste to a minimum, and to ensure the full exploitation of waste which may not be avoided. This reform shall include the approval of a Spanish Strategy for the Circular Economy in June 2020, in line with the EU Circular Economy Action Plans.

The measure shall also include a package of acts on the circular economy to regulate the shipment and disposal of waste and to manage end-of-life tyres, and measures on end-of-life vehicles. To this end, Royal Decrees 553/2020, of 2 June 2020, 646/2020, of 7 July 2020, and 731/2020, of 4 August 2020, and Royal Decrees 27/2021, of 19 January and 265/2021, of 13 April were approved. In addition, the reform shall include the approval of regulatory measures on packaging and packaging waste by the Council of Ministers during 2022.

In addition, the measure shall include the entry into force of a new Law on Waste and Contaminated Soil by 31 December 2022. The Law shall include:

a)The implementation of the Waste Framework Directive and the Directive for Plastics of Single Use, as well as an adaptation of Spanish regulations in light of the experience of the last ten years;

b)The introduction of the 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;

c)The review of the regulation of extended producer responsibility, establishing a new regulatory framework (required by EU regulations and additional ones); and

d)The introduction of state taxation on waste (including on landfilling, incinerating and co-incinerating, and on single-use plastic containers).

Finally, this reform shall promote coordination between different levels of organisation and competence in waste management in order to improve the implementation of the legislation and ultimately make progress in reducing waste generation, and improving the management of waste whose generation cannot be avoided, with a view to achieving the objectives of preparing for re-use and recycling.

For this purpose, this reform includes:

a)The establishment of a working group within the Waste Coordination Committee to monitor the implementation of waste legislation and the adoption of specific measures to facilitate compliance with the harmonised national waste management legislation. The agreed measures will be published in the Ministry’s website

b)The adoption of a second package of regulatory acts on circular economy, implementing the following aspects:

I.Regulation on the financial guarantees required to certain producers and waste managers, so that the calculation of these guarantees is carried out according to the same criteria in all regions

II.Regulation on tobacco products with filters and filters marketed for use in combination with tobacco products. In particular the regulation shall:

I.Set up the obligation to prepare prevention programs for producers who put on the national market a certain amount of product;

II.Set up the obligation for containers that are part of the public collection systems and for specific infrastructure to be designed to allow the separate collection of tobacco product waste with filters and the filters;

III.Include the possibility of establishing prevention and separate collection objectives according to the results obtained;

IV.Establish the creation of a register of producers of tobacco products with filters and filters;

III.Regulation on industrial waste oils, in order to bring the regulatory framework in line with the provisions of the new law on waste which includes a provision on industrial waste oils;

IV.Regulation on end-of-life tyres, beyond the partial and timely revision of the current standard carried out in 2020; and

V.Ministerial Order on the minimum requirements for municipal waste treatment prior to landfilling.

These regulations shall ensure coordinated management throughout the regions, as well as the implementation of the extended producer responsibility (EPR) scheme.

Additionally, the reform shall include the adoption of the second Circular Economy Action Plan to be implemented in the period 2024-2026, as part of the Spanish Circular Economy Strategy. The second Action Plan shall address the issues identified during the implementation of the first Plan, as well as the sectors where there is a need to focus initiatives at state level.

The implementation of the measure shall be completed by 31 December 2025.

Investment (C12.I1) - Sectoral data spaces to digitise strategic production sectors

The objective of this measure shall be to create secure and large data spaces in strategic industrial sectors, such as the agri-food, sustainable mobility, health and the commercial sector. Innovation, efficiency and economies of scale shall be fostered through the development of common components (building blocks) and through the sharing of common infrastructures and data (cloud platforms, supercomputing and storage networks, big data analytics and artificial intelligence).

The governance structures shall be strengthened to articulate public-private cooperation in the development of data spaces. In addition, mechanisms to ensure interoperability shall be defined, and appropriate rules and mechanisms shall be developed to promote data sharing between companies. The investment shall be carried out in alignment with the European Commission Communication “A European strategy for data” 33 and actions foreseen therein, in particular the forthcoming Data Act and Governance Regulation 34 , as well as the EU Cloud Federation. Synergies shall ensure complementarity with the Digital Europe Programme 35 . The investment shall also be aligned with the main references and standards, such as those promoted by the International Data Spaces (IDS) Association.

At least four high-value sectoral and interoperable data spaces shall be supported by 31 December 2023, in the agri-food sector, the sustainable mobility sector, the health sector and the trade sector.

This implementation of the investment shall be completed by 30 June 2026.

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, such as the automotive and electric vehicles, the agri-food, health, the aeronautical and naval sectors, industrial sectors linked to renewable energies and in capabilities for the design and production of processors and semiconductor technologies. At least three major strategic projects shall be supported under this action (so called “PERTEs”), encompassing the whole value chain in the relevant sector, and including support for SMEs.

This measure shall also finance projects of a smaller scale, such as industrial simulation, advanced materials, virtual reality and collaborative and cognitive robotics. The measure shall further support sustainable industrial infrastructures, such as industrial parks or logistics areas. As part of this element of the measure, the Spanish recovery and resilience plan shall finance at least 78 innovative projects involving a substantial industrial transformation in terms of energy efficiency, sustainability and digital transformation.

After approval of a PERTE by the Council of Ministers, a competitive call shall be launched by the relevant Ministry with the aim of receiving specific proposals to be developed under the approved PERTE. Implementation of support measures that may constitute State aid in line with Article 107 TFEU and that may require prior notification to the Commission shall not take place before Spain has obtained State aid approval from the Commission.

The Council of Ministers decision approving the PERTE shall contain detailed selection criteria to ensure compliance 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 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 36 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 37 ; (iii) indirect ETS costs compensation; (iv) activities related to waste landfills, incinerators 38 and mechanical biological treatment plants 39 ; and (v) 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): 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.

Selection criteria shall ensure that at least EUR 455 000 000 contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 1 500 000 000 with a 40 % climate coefficient, 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 [ 40 ]. Alternatively, if well justified by providing an explanation of the reasons why the alternative approach may not be feasible, the selection criteria shall ensure that at least EUR 2 531 500 000 contribute to the climate change objectives with on average at least a 40 % climate coefficient, in accordance with Annex VI to Regulation (EU) 2021/241.

The implementation of the investment shall be completed by 30 June 2026.

Investment 3 (C12.I3) - Plan to support the implementation of waste legislation and the promotion of the circular economy

The objective of this measure shall be to help to foster the circular economy in Spain, by financing projects designed to implement the national waste regulation framework and to achieve EU objectives in the area of waste, as well as innovative circular economy projects in the private sector to facilitate the transition towards the circular economy.

The measure shall support the upgrade of existing separate waste collection systems, and investments in collection points to enhance recycling, the construction of new waste treatment plants and the increase of resource efficiency in existing mechanical biological treatment plants, without increasing their lifetime or capacity (to be verified at plant level). The objective of the measure shall also cover digital solutions in the field and the promotion of the circular economy at firm level. The proposed objective is to have completed at least 30 of the projects planned. The measure shall achieve a minimum of 30 % of separately collected municipal waste as a share of total municipal waste generated in 2024 (2024 data to be available in 2026), in accordance with Directive 2008/98/EC.

The measure shall also include the distribution of funds to the Autonomous Communities for projects implementing waste legislation, to be agreed and approved in a Sectoral Conference or through direct grant in line with the General Law on Subsidies 38/2003, by the end of 2024.

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 41 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 42 ; (iii) activities related to waste landfills, incinerators 43 and mechanical biological treatment plants 44 ; 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 2026.

Investment 4 (C12.I4) - Strengthening the industry of the semiconductors value chain

The objective of the investment is to provide support through grants to projects related to the industry of semiconductors value chain in order to strengthen 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). This support shall enhance the design and manufacturing capacity of the semiconductor industry in Spain.

Implementation of this measure shall be carried out through two types of instruments:

1.The first shall complete the necessary financing to support the participation of Spanish companies in the IPCEI-MCE, approved by the European Commission.

2.The second, a national call, shall be focused on providing financing to other projects developed by enterprises in the semiconductor industry value chain.

The investment shall be completed by 31 August 2026.

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. On the basis of the RRF investment, the scheme aims at initially providing at least EUR 300 million of financing.

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 200 000 000 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 development of installations and systems to facilitate reduce, reuse and recycling and/or revalorization of materials.

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 particular, the legal instrument(s) shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 45 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 46 ; and (iii) activities related to waste landfills, incinerators 47 and mechanical biological treatment plants 48 . In the case of general support to corporates (including equity and venture capital) the legal instrument(s) shall exclude companies with a substantial focus 49 in the following sectors: (i) fossil fuel-based energy production and related activities 50 ; (ii) energy-intensive and/or high CO2-emitting industries 51 ; (iii) production, rental, or sale of polluting vehicles 52 ; (iv) waste collection, waste treatment and disposal 53 , (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 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 schemes 54 .

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.

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.

The implementation of the investment shall be completed by 31 August 2026.

Investment 6 (C12.I6) – Subsidy scheme to support strategic projects in the value chain of electric cars (grants)

This measure shall consist of a public investment in a subsidy scheme to incentivise private investment in the value chain of electric cars through grants. The scheme shall promote the transformation of strategic sectors such as the automotive and electric vehicles via the award of grants to the private sector, in the context of the Strategic Projects or PERTEs approved by the Council of Ministers. On the basis of the RRF investment, the subsidy scheme aims at initially providing at least EUR 250 000 000 of financing.

The scheme shall be managed by ENISA as the implementing partner. A relevant legal act shall transform ENISA 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 ENISA 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 list of activities for the green and digital transformation of the sector that are eligible for support, which shall amount to at least EUR 250 000 000. The measure shall support innovative projects involving a substantial industrial transformation in terms of energy efficiency, sustainability and digital transformation of the sector.

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 particular, the legal instrument(s) shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 55 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 56 ; and (iii) activities related to waste landfills, incinerators 57 and mechanical biological treatment plants 58 . Furthermore, the legal instrument(s) shall require compliance with the relevant EU and national environmental legislation of the final beneficiaries of the subsidy schemes. 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 ENISA: at least EUR 100 000 000 of the RRF investment into the scheme shall contribute to the climate change objectives in accordance with Annex VI to the RRF Regulation 59 .

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.

The implementation of the investment shall be completed by 31 August 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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTime
Description of each milestone and target

UnitBase-lineGoalQYear
176C12.R1MEntry into force of the Law on IndustryProvision in the law indicating the entry into force of the lawQ42023The Law shall have the objectives of improving the coordination mechanisms between the different levels of government in industrial policy, and improving industrial quality and safety through a strengthened market surveillance system, in line with Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011. Finally, the definition of infringements in the area shall be revised and the level of sanctions that may be applied updated.
177C12.R2MSpanish Strategy on Circular Economy (EEEC)Approval by Council of MinistersQ22020Approval 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.
178C12.R2MEntry into force of the acts that are part of the Circular economy policy packageProvisions in the Royal Decrees indicating the entry into force of the lawsQ42022The 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.
179C12.R2MEntry into force of the Law on Waste and Contaminated SoilProvision in the law indicating the entry into force of the lawQ42022The 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).
180C12.I1THigh-value sectoral and interoperable data spaces-Number04Q22026Large high-value sectoral and interoperable data spaces created in strategic sectors. At least four in the agri-food sector, the sustainable mobility sector, the health sector and the trade sector, 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. Budget execution mobilised for this purpose shall amount to at least EUR 400 000 000.
181C12.I2MPlan to Boost the Value Chain of the Automotive Industry towards Sustainable and Connected MobilityApproval by Council of MinistersQ22020Approval by the Council of Ministers of the Plan to Boost the Value Chain of the Automotive Industry towards Sustainable and Connected Mobility.
182C12.I2MPERTE in the area of electric vehiclesApproval by Council of MinistersQ32022Approval 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.
183C12.I2MPERTEs in strategic areas defined in the PlanApproval by Council of MinistersQ42022Approval 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.
184C12.I2TInnovative projects for the transformation of industry in terms of energy efficiency, sustainability and digitalisation-Number078Q42022Award 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.
185C12.I2TBudget execution of PERTES and innovative projects for the transformation of industry-EUR02 531 500 000Q42024Budget execution of at least EUR 2 531 500 000 mobilised in at least 210 innovative projects, including those linked to approved PERTEs (at least 3), that involve a real transformation of industry in terms of energy efficiency, sustainability and digital transformation, 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. Selection criteria shall ensure that at least EUR 455 000 000 contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 1 500 000 000 with a 40 % climate coefficient, 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. Alternatively, if well justified by providing an explanation of the reasons why the alternative approach may not be feasible, the selection criteria shall ensure that at least EUR 2 531 500 000 contribute to the climate change objectives with on average at least a 40 % climate coefficient, 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. At least EUR 3 800 000 000 of private investment shall be mobilised with the RRF funds, also 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. This target shall not be considered as met in the event that any of the measures for which budget has been committed were to constitute State aid in line with Article 107 TFEU, required notification to the Commission and have not obtained approval by the Commission by 31 December 2024.
186C12.I2TCompletion of PERTEs and innovative projects for the transformation of industry-Number03Q22026Completion of at least 210 innovative projects, including those linked to approved PERTEs (at least three), that involve a real transformation of industry in terms of energy efficiency, sustainability and digital transformation, 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.
187C12.I3TCompletion of projects to support the implementation of waste legislation and promote the circular economy in the enterprise-Number030Q42023Completion of at least 30 projects approved by MITERD to support the implementation of waste legislation and promote the circular economy in the enterprise 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. Actions under this investment related to mechanical biological treatment plants shall only take place in existing mechanical biological treatment plants, where the actions under this investment 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 investment do not result in an increase of the plants' waste processing capacity or in an extension of the lifetime of the plants, verified at plant level.
188C12.I3TIncrease separately collected municipal waste-% of separately collected municipal waste2130Q22026Achieve a minimum of 30 % of separately collected municipal waste as a share of total municipal waste generated in 2024 (2024 data to be available in 2026), in accordance with Directive 2008/98/EC. Separate collection shall mean the collection where a waste stream shall be kept separately by type and nature so as to facilitate a specific treatment. The data shall be collected in compliance with the material breakdown according to Annex V of the Commission Implementing Decision 019/1004/EC. (Baseline: 31 December 2018.)
440C12.R2MWorking Group of the Waste Coordination Commission to monitor compliance with waste legislationApproval by the Waste Coordination CommitteeQ22024The Waste Coordination Committee shall approve the establishment of a specific working group to monitor compliance with waste legislation, and the harmonisation of criteria for such compliance, as well as the adoption of measures to facilitate this.

441C12.R2MEntry into force of the acts forming part of the second circular economy packageProvisions in Royal Decrees establishing the entry into force of actsQ42025The second circular economy regulatory package shall include:

-Royal Decree, on financial guarantees in relation to waste producers and waste managers

-Royal Decree on the management of waste from tobacco products with filters and filters marketed for use in combination with tobacco products

-Royal Decree on the management of industrial waste oils

-Royal Decree on the management of end-of-life tyres.

-Ministerial Order laying down minimum requirements for treatment prior to landfilling of municipal waste

-Adoption of the second Circular Economy Action Plan
442C12.I3TDistribution of grants for the implementation of waste implementation projects.EUR million0300Q42024Approval 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 28/2003, 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.
443C12.I3TCompletion of projects in waste managementEUR Million270Q22026Completion of projects amounting to at least EUR 270 000 000 awarded 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 plants.
444C12.I4MPERTE CHIP. Strengthening of the value chain for semiconductors.Publication in Official Journal or official websiteEUR million200Q12025Legal commitment of EUR 200 000 000 to final beneficiaries participating in the IPCEI-Microelectronics and Connectivity, and to final beneficiaries receiving support to the Spanish ecosystem for semiconductors for the research, development and innovation (R&D&I) stage and the first industrial deployment stage, to the exclusion of mass production and commercial activities.
445C12.I4TPERTE CHIP. Strengthening of the value chain for semiconductors (II).EUR million180Q22026At least EUR 180 000 000 have been disbursed to the final beneficiaries participating in the IPCEI-Microelectronics and Connectivity, and to final beneficiaries receiving support to the Spanish ecosystem for semiconductors for the research, development and innovation (R&D&I) stage and the first industrial deployment stage, to the exclusion of mass production and commercial activities.
448C12.I5M Subsidy scheme to support the circular economy: Ministry has completed the investment Certificate of disbursement to the Implementing partner Q2 2024 Spain shall transfer EUR 100 000 000 to IDAE and EUR 200 000 000 to Fundación Biodiversidad for the scheme
446C12.I5MSubsidy scheme to support the circular economy: Establishment of the subsidy schemeEnter into force of the relevant legal instrument (s)Q4 2024 Entry into force of the legal instrument(s) establishing the scheme in line with the requirements specified in the description of the measure.
447C12.I5T Subsidy scheme to support the circular economy: Legal agreements signed with final beneficiaries or final award resolutions publishedEntry into force of legal financing agreements or final award resolutions published0% 100% Q3 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 (including indirect costs) into the scheme.
448aC12.I6MSubsidy scheme for the electric vehicle sector (grants): Ministry has completed the investmentCertificate of disbursement to ENISAQ22024Spain shall transfer EUR 250 000 000 to ENISA for the scheme.
448bC12.I6MSubsidy scheme for the electric vehicle sector (grants); Establishment of the subsidy schemeEntry into force of the relevant legal instrument (s)Q32024Entry into force of the legal instrument(s) establishing the subsidy scheme in line with the requirements specified in the description of the measure.
448cC12.I6TSubsidy scheme for the electric vehicle sector (grants): Legal agreements signed with final beneficiaries or final award resolutions publishedEntry into force of legal financing agreements or final award resolutions published0100%Q22026ENISA 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 (including indirect costs) into the scheme. ENISA 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.


I.3.    Description of the reforms and investments for the loan support

Investment 6 (C12.I7) - Support scheme to strategic projects in the value chain of electric cars and agrifood (loans)

This measure shall consist of a public investment in a support scheme to incentivise private investment in the value chain of electric cars and agrifood, through loans. The scheme shall promote the transformation of strategic sectors such as the automotive and electric vehicles and the agrifood sector via the award of loans to the private sector, in the context of the Strategic Projects or PERTEs approved by the Council of Ministers. On the basis of the RRF investment, the scheme aims at initially providing at least EUR 1 200 000 000 of financing.

The scheme shall be managed by ENISA as the implementing partner. A relevant legal act shall transform ENISA 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 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 ENISA 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 list of activities for the green and digital transformation of the sector that are eligible for support, which shall amount to at least EUR 1 200 000 000. The measure shall support innovative projects involving a substantial industrial transformation in terms of energy efficiency, sustainability and digital transformation of the sector.

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): (i) activities and assets related to fossil fuels, including downstream use 60 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 61 , (iii) activities and assets related to waste landfills, incinerators 62 and mechanical biological treatment plants 63 . Furthermore, the legal instrument(s) shall require compliance with the relevant EU and national environmental legislation of the final beneficiaries of the loan schemes. 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 ENISA: at least EUR 480 000 000 of the RRF investment into the scheme shall contribute to the climate change objectives in accordance with Annex VI to the RRF Regulation 64 .

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.

The implementation of the investment shall be completed by 31 August 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.

NumberMeasureMilestone
/ Target
NameQuantitative indicator for targetTime
Description of each milestone and target
Qualitative indicator for milestonesUnitBase-lineGoalQYear
L22C12.I7MSupport scheme to strategic projects in the value chain of electric cars and agrifood (loans): Ministry has completed the investmentCertificate of disbursement to ENISAQ22024Spain shall transfer EUR 1 200 000 000 to ENISA for the scheme.
L23C12.I7MSupport scheme to strategic projects in the value chain of electric cars and agrifood (loans): Establishment of the schemeEntry into force of the relevant legal instrument (s)Q32024Entry into force of the legal instrument(s) establishing the loan scheme in line with the requirements specified in the description of the
L24C12.I7TSupport scheme to strategic projects in the value chain of electric cars and agrifood (loans): Legal agreements signed with final beneficiaries or final award resolutions publishedEntry into force of legal financing agreements or final award resolutions published0100%Q22026ENISA 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 (including indirect costs) into the scheme. ENISA 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.


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 Plan address 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;

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 shall include 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.

e)Amend the competition law (Law 15/2007 on the Protection of Competition) and its regulations (Royal Decree 261/2008 of 22 February 2007 approving the Regulations on the Protection of Competition), streamlining procedures and strengthening the country’s antitrust regulatory framework in line with international best practices to ensure effective competition. The amendment shall provide for the introduction of a settlement procedure for antitrust cases under Articles 1 (collusive conduct), 2 (abuse of dominant position) and 3 (distortion of free competition by unfair acts) of the competition law. The amendment shall also introduce complementary legal provisions to Regulation (EU) 2022/1925 (Digital Markets Act) in order to provide the Spanish competent authority with the power to conduct investigations within the national framework, streamline the time period for the resolution of proceedings and reduce the administrative burden for companies, as well as provide for the enhancement of the sanctioning regime including by incentivising admission of infringements and the increase of sanctions to natural persons (i.e. managers).

The implementation of the measure shall be completed by 31 December 2025.

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 reform shall be to improve the securities markets regulation so that the access to finance, in particular for SMEs, is improved through the approval of Law 6/2023 that regulates the securities market and investment services in Spain.

Law 6/2023 shall:

·simplify the process for admission to trading fixed-income securities;

·extend access to BME Growth (BME Exchange market for SMEs);

·extend mandatory takeover bids beyond securities traded in regulated markets to securities traded on MTFs (including their EU Growth markets segments); and

·reduce barriers to enter to the financial markets by abolishing the information system (Post-Trade Interface) for monitoring the clearing, settlement and registration of securities within the transition period envisaged in the law.

The implementation of the measure shall be completed by 30 June 2024.


Investment 1 (C13.I1) - Entrepreneurship

The objectives of the investment are to boost the entrepreneurial ecosystem to make it more resilient and competitive, addressing the challenges of the green and digital transition.

The investment consists in four main actions:

1) Strengthening entrepreneurial skills, including skilling and re-skilling and supporting entrepreneurs in line with the EU’s priorities on the green and digital transition. As part of this action, at least 6 900 entrepreneurs shall have completed a program aimed at strengthening the entrepreneurial ecosystem. Specifically, 6 100 entrepreneurs shall be supported through the Entrepreneurial Skills Programme (of which 1 200 shall be women) and 800 women entrepreneurs through the Women's Talent Attraction Programme

2) Provide tools to support business creation and business management and to strengthen SMEs, including the support of at least 12 000 active users in the virtual ONE-National Entrepreneurship Office (‘ONE’) platform, under the umbrella of the Strategic Framework on SME Policy 2030, the Spanish Entrepreneurship Strategy and the Spain Digital Agenda 2025;

3) Dissemination and communication campaigns for the creation, development or attraction to Spain of international events focusing on innovative companies and a program to attract women talent. This shall include at least 20 events on entrepreneurship developed under the ‘Flag Programme’; and at least 260 communication actions (200 media appearances and 60 events) under ’Brand Spain Entrepreneurship Nation’; and

4) Funding a support line for entrepreneurship and SMEs through the programme to support women’s entrepreneurship. This shall include the support of at least 200 female entrepreneurs through participative loans granted by the Empresa Nacional de Innovación, S.A.

For financial instruments, 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 65 ; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 66 ; (iii) activities and assets related to waste landfills, incinerators 67 and mechanical biological treatment plants 68 ; 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.

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 69 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 70 ; (iii) activities related to waste landfills, incinerators 71 and mechanical biological treatment plants 72 ; 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 31 December 2025.

Investment 2 (C13.I2) - Growth

The objective of the measure is to promote SMEs growth.

The investment shall consists of actions on:

1) Support to (11 000) individual SMEs under the programme ’Skills for SME growth’. The aim of this programme is to provide companies with the necessary skills to grow and become more competitive, changing their business models and contributing to the twin transitions;

2) Long-term financial support to industrial projects (1 500) developed by SMEs, for actions under this investment in new industrial facilities or expansion of existing ones, taking into account the potential to contribute to climate change mitigation.

3) 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), in line with the eligibility criteria of the Recovery and Resilience Facility Regulation as provided in the Guidance to Member States of 21 January 2021. 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 also through three new 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 translate in obligations the information included in the recovery and resilience plan. Further, any reflows (i.e. interests on the loan, return on equity, or principal repaid, minus associated costs) linked to the financial instrument would need to be reinvested 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 73 ; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 74 ; (iii) activities and assets related to waste landfills, incinerators 75 and mechanical biological treatment plants 76 ; 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.

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 77 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 78 ; (iii) activities related to waste landfills, incinerators 79 and mechanical biological treatment plants 80 ; 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 31 December 2024.

Investment 3 (C13.I3) Digitalisation and Innovation

The objective of this investment is to equip SMEs with the skills and tools to contribute to the digital transition and to address the challenges resulting from it. It is aligned with the Spain Digital Agenda 2025 and is complemented by actions in component 15 on connectivity and in component 19 on digital skills.

The investment shall focus on the following different actions:

1) Digital toolkit: This is the main action under this measure, which shall boost the digitalisation of small and medium enterprises (ten to less than 250 employees), micro-enterprises (one to nine employees) and self-employed, in any sector of economic activity, raising their level of digital maturity. The programme is based on the provision of grants to support the integration of digital technology to adopt e-commerce effectively, to digitalise relations with the public administration and with customers, to develop digital internal processes, and to introduce e-invoicing and digital marketing; promoting especially service-oriented solutions. The programme shall partially subsidise the costs of adopting packages of basic digital solutions such as internet presence, e-selling, cloud office, digital job, digitalisation basic processes, customer management, digital marketing, cybersecurity, among others. Each DTK digitisation package shall be allocated a fixed grant amount, which shall be determined in each call according to the size of the company and the sector of activity.

2) ‘Actors of Change’ programme: this is a programme that shall support at least 15 000 small and medium-sized enterprises (ten-249 employees) in their digital transformation processes.

3) ‘SME 2.0 accelerators’ programme: this is an action under this investment that shall expand the infrastructure supporting the digitalisation of SMEs with advisory services and training services.

5) ‘Innovative Business Cluster Support’ programme: this measure shall support projects to digitise the value chain of the various industrial sectors, with the objective to modernise them and to include SMEs in the value chain.

6) ‘Digital Innovation Hubs’ (DIH) programme: this is a programme to support the development of Digital Innovation Hubs in Spain. DIHs are structures that help companies responding to the digital challenges and becoming more competitive, by improving their business and production processes through the intensive use of digital technologies. As part of this sub-measure 25 Digital Innovation Hubs shall be supported.

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 81 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 82 ; (iii) activities related to waste landfills, incinerators 83 and mechanical biological treatment plants 84 ; 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 2026.

Investment 4 (C13.I4) Support for Trade

The objective of the measure is to help small businesses to adapt to the digitalisation of the trade sector and to the changed consumer behaviour.

The investment shall have two core lines of action.

1.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;

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.

2.Projects submitted by local authorities, for improvements in the modernisation of municipal markets, commercial areas, non-sedentary sales markets and short marketing channels, under the ‘Sustainable Markets’ program (130 projects). Eligible projects under this program shall include:

a.Projects in the adoption of customer insight tools based on big data or other technologies;

b.Projects in the digital transformation of markets that improve omni-channel marketplace and shopping experience;

c.Projects aimed at the digital transformation of street commerce and short marketing channels;

d.Projects in works and refurbishment to improve facilities, their accessibility, equipment and adequacy of the areas occupied by municipal markets, commercial areas and non-sedentary markets, and their adjacent areas;

e.Projects to reduce the consumption of inputs by commerce and the substitution of these for environmentally friendly alternatives;

f.Installation of smart delivery points;

g.Projects to improve energy efficiency;

h.Actions that promote the recycling or reuse of waste;

i.Awareness-raising and training in technological skills.

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 85 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 86 ; (iii) activities related to waste landfills, incinerators 87 and mechanical biological treatment plants 88 ; 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 31 December 2024.

Investment 5 (C13.I5) Internationalisation

The objective of the measure is to strengthen the capacities and instruments of the Spanish export support, internationalisation and foreign investment system.

The investment shall consist in a set of 11 actions, as follows:

1.Funding line for feasibility, feasibility, pre-feasibility and sectoral and institutional modernisation studies;

2.The INNOVA Invest programme to support foreign investments in R&D;

3.The VIVES programme to provide financial support to hire trainees in companies involved in export activities;

4.The international mentoring training programme;

5.Programme for strengthening the communication systems, telematics services and digitisation of export associations, export federations, Spanish chambers of commerce and their federations;

6.The Export-Base Enlargement Programme, a programme to provide a personalised coaching to internationalise firms and SMEs in particular;

7.Programme for Strengthening the Spanish High Growth Enterprise Ecosystem;

8.Aid for the opening up and consolidation of markets through subsidies for expenditure related to inspections and audits of authorities of third countries and to legal and consultancy expenditures on trade defence;

9.A financial incentive programme by COFIDES (a state owned financial institution that provides medium and long term financing to support internationalisation investments projects of firms) to promote impact investments. Its main goal is generating a measurable, social and/or environmental impact alongside a financial return;

10.Boosting the digitalisation of government services to support internationalisation;

11.Digitisation of ICEX (a national public business entity that promote internationalisation of Spanish businesses).

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 89 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 90 ; (iii) activities related to waste landfills, incinerators 91 and mechanical biological treatment plants 92 ; 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.

For financial instruments, 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; and

II.exclude the following list of activities and assets from eligibility: (i) activities and assets related to fossil fuels, including downstream use 93 ; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 94 ; (iii) activities and assets related to waste landfills, incinerators 95 and mechanical biological treatment plants 96 ; 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.

The implementation of the investment shall be completed by 31 December 2024.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
189C13.R1MEntry into force of the Law amending Law 34/2006 on access to the professions of lawyers and procuradoresProvision in the law indicating the entry into force of the lawQ42021Entry 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.
190C13.R1MEntry into force of the Law to reform of the Insolvency LawProvision in the law indicating the entry into force of the lawQ22022Entry 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.
191C13.R1MEntry into force of the Law on Business Creation and GrowthProvision in the law indicating the entry into force of the lawQ42022Entry 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.
449C13.R1M Entry into force of the amendments to the Law on the Protection of Competition and to its regulationsProvision indicating the entry into force of the amendments to the law and to its regulationsQ42025Entry into force of the amendments to the Law on the Protection of Competition and to its regulations.
450C13.R2MEntry 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 integrationProvision of the Royal Decree indicating the entry into force of the relevant provisionsQ32022Entry 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.
192C13.R2MEntry into force of the Start-ups LawProvision in the law indicating the entry into force of the lawQ42022Entry 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.
451C13.R2MEntry into force of the amendment to Law 14/2013 of 27 September on support for entrepreneurs and its internationalisationProvision in the amendment of the law indicating the entry into force of the relevant provisionsQ42023Entry 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.
452C13.R3MMeasures to improve SME’s access to finance through changes in Law 6/2023 of 17 March 2023.Provision in the law indicating the entry into force of the LawQ22024Entry into force of Securities Markets and Investment Services Law. It shall simplify the process of admission to trading of fixed-income securities, extend access to BME Growth, extend mandatory takeover bids beyond securities traded in regulated markets to securities traded on MTFs and reduce barriers to enter to the financial markets by abolishing the information system (called Post-Trade Interface) for monitoring the clearing, settlement and registration of securities.
193C13.I1TEntrepreneurs or SMEs benefiting from measures to boost the entrepreneurial ecosystem-Number06 900Q42024At least 6 900 entrepreneurs or SMEs having completed a programme aimed at boosting the entrepreneurial ecosystem, under the umbrella of the Strategic Framework on SME Policy 2030, the Spanish Entrepreneurship Strategy and the Spain Digital Agenda 2025 including at least 2 000 female entrepreneurs / SMEs led or participated by women. Specifically, 6,100 entrepreneurs shall be supported in the Entrepreneurial Skills Programme (of which 1,200 shall be women) and 800 women entrepreneurs through the Women’s Talent Attraction Programme, and 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.
194C13.I1TUsers benefiting from measures to boost the entrepreneurial ecosystem-Number012 000Q42023At least 12 000 users benefiting from measures aimed at boosting the entrepreneurial ecosystem, under the umbrella of the Strategic Framework on SME Policy 2030, the Spanish Entrepreneurship Strategy and the Spain Digital Agenda 2025; and 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.
195C13.I1TOther actions dissemination and communication and funding-Number0480Q42024At least 480 actions have been completed for dissemination and communication campaigns for the creation, development or attraction to Spain of international events focusing on innovative companies and program to attract women talent. This shall include at least 20 events on entrepreneurship developed under the ‘Flag Programme’; and at least 260 communication actions (200 media appearances and 60 events) under ’Brand Spain Entrepreneurship Nation’.
Funding a support line for entrepreneurship and SMEs through the programme to support women’s entrepreneurship. This shall include the support of at least 200 female entrepreneurs through participative loans granted by Empresa Nacional de Innovación, S.A., in 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.
196C13.I2TCERSA guarantee-EUR (million)01 000Q42023CERSA 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.
197C13.I2TSMEs supported by the Program ‘Skills for SME Growth’-Number011 000Q42024At least 11 000 SMEs having completed the programme ‘Skills for SME Growth’. 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.
198C13.I2TEntrepreneurs and SMEs supported by the Industrial Entrepreneurship Support Programme-Number01 500Q42023Long term financing shall be provided to entrepreneurs and SMEs for industrial investment projects under the Industrial Entrepreneurship Support Programme. Financing shall be provided for the creation of industrial enterprises or expansion of existing facilities.
At least 1 500 operations having received financing 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 of an exclusion list, and the requirement of compliance with the relevant EU and national environmental legislation.

(Baseline: 1 January 2021)
199C13.I3MDigitalisation of SMEs Plan 2021-2025PublicationQ12021Approval 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
200C13.I3TBudget committed to the Digital Toolkit Program-%030Q42022At least 30 % of budget EUR 3 067 000 000 committed, devoted to actions to digitize SMEs 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.
201C13.I3TBudget committed to Agents of Change Program-%030Q42022At 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.
202C13.I3TBudget committed to Innovative Business Cluster Support Program-%030Q42022At least 30 % of the budget EUR 115 000 000 committed, devoted to SMEs in ‘Innovative Business Cluster Support 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.
203C13.I3TBudget committed to DIHs Program-%030Q42022At least 30 % of the budget EUR 37 590 000 committed, devoted to SMEs in ‘Digital Innovation Hubs 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.
204C13.I3TSMEs supported by the Digital Toolkit program-Number0500 000Q42024At least 500 000 SMEs or self-employed having received support from the ‘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.
205C13.I3TBudget execution of Agents of Change Program-%30100Q42023100 % of the budget EUR 300 000 000 committed, devoted to SMEs in ‘Agents of Change Programme’. This is a programme that aims to support at least 15 000 small and medium-sized enterprises (10-249 employees) in their digital transformation processes. 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. (baseline: 31 December 2022).
206C13.I3TBudget execution of Innovative Business Cluster Support Program-%30100Q42023100 % of the budget EUR 115 000 000 committed, devoted to SMEs in ‘Innovative Business Cluster Support Programme’. The aim of this measure is to support projects to digitise the value chain of the various industrial sectors, with the objective to modernise them and to include SMEs in the value chain. 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. (baseline: 31 December 2022).
207C13.I3TBudget execution of DIHs Program-%30100Q42023100 % of the budget EUR 37 590 000 committed, devoted to SMEs in ‘Digital Innovation Hubs Programme’. This is a program to help companies become more competitive, by improving their business and production processes through the intensive use of digital technologies. As part of this sub-measure 25 DIHs shall be supported. 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. (baseline: 31 December 2022).
208C13.I3TCompletion of the Digital Toolkit program-Number500 000676 000Q42025At least 676 000 SMEs or self-employed having received support from the ‘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. The programme is based on the provision of grants to support the integration of digital technology to adopt e-commerce effectively, to digitalise relations with the Administration and with customers, to develop digital internal processes, and to introduce e-invoicing, and digital marketing; promoting especially service-oriented solutions. The programme shall partially subsidise the costs of adopting packages of basic digital solutions such as internet presence, e-selling, cloud office, digital job, digitalisation basic processes, customer management, digital marketing and cybersecurity. (baseline: 31 December 2023).

Of the final target of at least 676 000 SMEs or self-employed:

·At least 629 000 SMEs with less than 50 employees, or self-employed, shall be supported with a voucher of at least EUR 2 000 and up to EUR 12 000.

·At least 12 100 SMEs with at least 50 and less than 250 employees shall be supported with a voucher of at least EUR 25 000 – 29 000.
209C13.I3TSMEs having completed actions aiming at increasing their use of digital technologies(excl. digital toolkit)-Number0171 000Q42025At least 171 000 SMEs having completed actions aiming at increasing their use of digital technologies, being supported by the following programs: ‘Programme Actors of Change’, ‘SME 2.0 accelerators’; ‘Innovative Business Cluster Support Programme’ and ‘Digital Innovation Hubs 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.
1) ‘Actors of Change’ program: this is a programme that shall support at least 15 000 small and medium-sized enterprises (ten-249 employees) in their digital transformation processes.
2) ‘SME 2.0 accelerators’ program: this is an action under the investment that shall expand the infrastructure supporting the digitalisation of SMEs with advisory services and training services.
3) ‘Innovative Business Cluster Support’ program: this shall support projects to digitise the value chain of the various industrial sectors, with the objective to modernise them and to include SMEs in the value chain.
4) ‘Digital Innovation Hubs’ (DIH) program: this is a program to help companies become more competitive, by improving their business and production processes through the intensive use of digital technologies.
210C13.I4TSMEs and business associations having received support from the Technological Fund-Number0200Q42023At 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.
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.
211C13.I4TModernisation actions in municipal markets or commercial areas-Number030Q42024At least 30 modernisation actions completed in municipal markets or commercial areas, 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 submitted by local authorities, for improvements in the modernisation of municipal markets, commercial areas, non-sedentary sales markets and short marketing channels, under the ‘Sustainable Markets’ program (30 projects). Eligible projects under this program include:
a. Projects in the adoption of customer insight tools based on big data or other technologies.
b. Projects in the digital transformation of markets that improve omni-channel marketplace and shopping experience.
c. Projects aimed at the digital transformation of street commerce and short marketing channels.
d. Projects in works and refurbishment to improve facilities, their accessibility, equipment and adequacy of the areas occupied by municipal markets, commercial areas and non-sedentary markets, and their adjacent areas.
e. Projects to reduce the consumption of inputs by commerce and the substitution of these for environmentally friendly alternatives.
f. Installation of smart delivery points.
g. Projects to improve energy efficiency of municipal markets, commercial areas, non-sedentary sales markets.
h. Actions that promote the recycling or reuse of waste.
i. Awareness-raising and training in technological skills of municipal markets, commercial areas, non-sedentary sales markets.
212C13.I4TMarket infrastructure modernization in small municipalities-Number0100Q42024At least 100 completed actions of market infrastructure modernization in small municipalities approved and initiated, 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.
Eligible projects under this program include:
a. Projects in the adoption of customer insight tools based on big data or other technologies.
b. Projects in the digital transformation of markets that improve omni-channel marketplace and shopping experience.
c. Projects aimed at the digital transformation of street commerce and short marketing channels.
d. Projects in works and refurbishment to improve facilities, their accessibility, equipment and adequacy of the areas occupied by municipal markets, commercial areas and non-sedentary markets, and their adjacent areas.
e. Projects to reduce the consumption of inputs by commerce and the substitution of these for environmentally friendly alternatives.
f. Installation of smart delivery points.
g. Projects to improve energy efficiency of municipal markets, commercial areas, non-sedentary sales markets.
h. Actions that promote the recycling or reuse of waste.
i. Awareness-raising and training in technological skills of municipal markets, commercial areas, non-sedentary sales markets.
213C13.I5TCompanies participating in projects supporting their internationalisation-Number03 000Q42024At least 3 000 companies, of which at least 2 500 SMEs, having participated and completed projects supporting their internationalisation under the framework of the Internationalisation Action Plans 2021-2022 and 2023-2024. Horizontal actions of support for digitalisation of exports association, chambers of commerce and administration services shall benefit all exporters and promote internationalisation of new companies, 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.
The actions under the investment shall be selected from the following list of projects/areas:
1. Funding line for feasibility, feasibility, pre-feasibility and sectoral and institutional modernisation studies.
2. The INNOVA Invest programme to support foreign investments in R&D.
3. The VIVES programme to provide for financial support to hire for trainees in companies involved in export activities.
4. Internationalisation mentoring and training programme.
5. Programme for strengthening the communication systems, telematics services and digitisation of export associations export federations, Spanish Chambers of Commerce and their federations.
6. The Export-Base Enlargement Programme, a programme to provide a personalised coaching to internationalise firms and SMEs in particular.
7. Programme for Strengthening the Spanish High Growth Enterprise Ecosystem.
8. Aid for the opening up and consolidation of markets through subsidies for expenditure related to inspections and audits of authorities of third countries and to legal and consultancy expenditures on trade defence..
9. A financial incentive programme by COFIDES (a state owned financial institution that provides medium and long term financing to support internationalisation investments projects of firms) to promote impact investments.
10. Boosting the digitalisation of government services to support internationalisation.
11. Digitisation of ICEX (a national public business entity that promote internationalisation of Spanish businesses).and creation of Virtual Campus.
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.


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 22 000 000 000 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.

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 use 97 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 98 , (iii) activities and assets related to waste landfills, incinerators 99 and mechanical biological treatment plants 100 .

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/EU 101 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 102 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 103 , (iii) activities and assets related to waste landfills, incinerators 104 and mechanical biological treatment plants 105 .

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 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 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 17 800 000 000 of the RRF investment into the Facility shall contribute to the climate objectives in accordance with Annex VI to the RRF Regulation 106 .

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.

The implementation of the measure shall be completed by 31 August 2026.

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 8 150 00 000 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.

·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 use 107 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 108 , (iii) activities and assets related to waste landfills, incinerators 109 and mechanical biological treatment plants 110 .

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/EU 111 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 112 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 113 , (iii) activities and assets related to waste landfills, incinerators 114 and mechanical biological treatment plants 115 .

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 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 EUR10 000 000, before committing to finance an operation.

5.Requirements for digital investments carried out by the implementing partner: at least EUR 150 000 000 of the RRF investment into the Facility shall contribute to the digital objectives in accordance with Annex VII to the RRF Regulation 116 .

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:

3.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.

4.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 implementation of the measure shall be completed by 31 August 2026.

Investment 7 (C13.I7) – ICO Next Tech Fund

This measure shall consist of a public investment in a Facility, ICO 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 engages in similar activities. On the basis of the RRF investment, the Facility aims at initially providing at least EUR 4 000 000 000 of financing.

The Facility shall be managed by Axis (ICO’s venture/private capital manager) as the implementing partners. 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 AXIS, ICO’s venture/private capital manager, 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 investment operations in the technological areas targeted by the Fund. The maximum participation of the Fund shall not exceed 49 % of the investment vehicle fund.

·European Tech Championship Initiative (ETCI): this line shall consist of a transfer of funds of up to EUR 1 billion by Spain to ETCI, a Fund of Funds managed by the European Investment Fund (EIF), that shall channel late-stage growth capital to promising European innovators.

In order to implement the investment into the Facility, Spain and Axis 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.

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 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/EU 117  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 118 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 119 , (iii) activities and assets related to waste landfills, incinerators 120 and mechanical biological treatment plants 121 .  

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 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 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, including through the use of a self-declaration for operations below EUR 10 000 000, before committing to finance an operation, before committing to finance 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, 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 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 4 000 000 000 of the RRF investment into the Facility shall contribute to the digital change objectives in accordance with Annex VII to the RRF Regulation 122 .

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: Axis 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.

The implementation of the measure shall be completed by 31 August 2026.

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 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 Toolbox 123 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’) Regulation 124 or the Commission waiver granted in accordance with principles concerning eligible entities set out in the relevant provisions of the Space Regulation 125 . 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 use 126 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 127 , (iii) activities and assets related to waste landfills, incinerators 128 and mechanical biological treatment plants 129 . In the case of equity, quasi-equity, corporate bonds or equivalent instruments: the investment policy shall exclude companies with a substantial focus 130 in the following sectors: (i) fossil fuel-based energy production and related activities 131 ; (ii) energy-intensive and/or high CO2-emitting industries 132 ; (iii) production, rental, or sale of polluting vehicles 133 ; (iv) waste collection, waste treatment and disposal 134 , (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 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.

The implementation of the measure shall be completed by 31 August 2026.

Investment 9 (C13.I9) – The Strategic Enterprises Solvency Support Fund (FASEE)

This investment shall consist of a Strategic Enterprises Solvency Support Fund to provide temporary solvency support to viable and strategic companies in economically strategic sectors affected by the COVID-19 pandemic. This investment shall only cover those operations which are compliant with the DNSH principle, state aid rules, the absence of conflict of interest and double funding. An ex-post audit by an independent auditor shall be carried out to verify the fulfilment of these requirements as well as the collection of data as set out in Article 22 of the RRF Regulation.

Any reflows associated with the operations of the Fund shall be reinvested in a similar manner until they are used to service loan repayments of the Recovery and Resilience Facility.

The implementation of the measure shall be completed by 30 June 2024.

Investment 10 (C13.I10) – The COVID-19 Business Recapitalisation Fund (FONREC)

This investment shall consist of a COVID-19 Business Recapitalisation Fund to provide temporary solvency support to viable medium-sized companies (between EUR 10 million and 400 million in turnover) that were affected by the Covid-19 pandemic. This investment shall only cover those operations which are compliant with the DNSH principle, state aid rules, the absence of conflict of interest and double funding. An ex-post audit by an independent auditor shall be carried out to verify the fulfilment of these requirements as well as the collection of data as set out in Article 22 of the RRF Regulation.

Any reflows associated with the operations of the Fund shall be reinvested in a similar manner until they are used to service loan repayments of the Recovery and Resilience Facility.

The implementation of the measure shall be completed by 30 June 2025.

Investment 11 (C13.I11) – Guarantee instrument SGR-CERSA

This investment aims at complementing measure C13.I2. It shall improve access to finance for SMEs and midcaps, 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 (SGRs), backing the risk borne by them. CERSA shall promote SMEs’ and mid-caps competitiveness and resilience also through three new 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). The guarantees provided under CERSA and the SGRs shall be promoted by the Digital Innovation Hubs and in other initiatives to inform businesses of available digitalisation support.

On the basis of the RRF investment of EUR 630 000 000, CERSA aims at initially providing at least EUR 2 100 000 000 of financing.

The implementation of the measure shall be completed by 31 August 2026.

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, as part of the PERTE New Economy of the Language (NEL). 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 303 000 000 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 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. 

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 as set out in the DNSH Technical Guidance (2021/C58/01), in particular:

I.the investment policy shall exclude the following list of activities and assets from eligibility: (i) activities and assets related to fossil fuels, including downstream use 135 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 136 , (iii) activities and assets related to waste landfills, incinerators and mechanical biological treatment plants.

II.the investment policy shall require compliance with the relevant EU and national environmental legislation of the final beneficiaries of the Facility.

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 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 20 000 000 of the RRF investment into the Facility shall contribute to the digital objectives in accordance with Annex VII to the RRF Regulation.

The implementation of the measure shall be completed by 31 August 2026.

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 such as regional and local governments. On the basis of the RRF investment, the Facility aims at providing at least EUR 19 500 000 000 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 3 500 000 000): Direct co-financing loan instrument to finance projects by public entities such as regional and local governments.

·Other Lines (EUR 16 000 000 000): Lines targeting private entities or public entities in similar activities, in particular:

oDirect co-financing instrument to finance projects through loans, the acquisition of assets, or participation in project finance.

oIntermediated financing to SMEs, mid-caps and individuals including through equity investments, quasi-equity, guarantees and asset-backed securitization on existing loan portfolios, senior private credit, and the purchase of green bonds 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 and assets related to fossil fuels, including downstream use 137 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 138 , (iii) activities and assets related to waste landfills, incinerators 139 and mechanical biological treatment plants 140 .

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/EU 141 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 142 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 143 , (iii) activities and assets related to waste landfills, incinerators 144 and mechanical biological treatment plants 145 .

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:

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 EUR 9 750 000 000 of the RRF investment into the Facility shall contribute to the climate change objectives in accordance with Annex VI to the RRF Regulation 146 .

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.

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 use 147 ; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 148 ; (iii) activities and assets related to waste landfills, incinerators 149 and mechanical biological treatment plants 150 .

The implementation of the measure shall be completed by 31 August 2026.

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.

Number 

Measure 

Milestone 
/ Target 

Name 

Qualitative indicator for milestones 

Quantitative indicator for target Time Description of each milestone and target 

Unit Base-line Goal Q Year 
L25C13.I6M Implementing Agreement with ICO for ICO Green LineEntry into force of the Implementing Agreement Q4 2023 Entry into force of the Implementing Agreement.
L25aC13.I6TICO Green Line – Legal agreements signed with final beneficiaries (including equity funds) (I)%0%15%

Q42024ICO/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 at least 15% of the RRF investment into the Facility (taking into account management fees). At least 2.5% of the financing shall correspond to financing agreements signed with equity funds and at least 50% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner). ICO shall produce a report detailing the share of this financing that contributes to climate objectives using the methodology in Annex VI of the RRF Regulation.
L26C13.I6TICO Green Line – Legal agreements signed with final beneficiaries (including equity funds) (II)%15%50%

Q22025ICO/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 at least 50% of the RRF investment into the Facility (taking into account management fees). At least 2.5% of the financing shall correspond to financing agreements signed with equity funds and at least 50% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner). ICO shall produce a report detailing the share of this financing that contributes to climate objectives using the methodology in Annex VI of the RRF Regulation.
L27C13.I6TICO Green Line – Legal agreements signed with final beneficiaries (including equity funds) (III)%50%75%

Q42025ICO/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 at least 75% of the RRF investment into the Facility (taking into account management fees). At least 7.5% of the financing shall correspond to financing agreements signed with equity funds and at least 50% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner). ICO shall produce a report detailing the share of this financing that contributes to climate objectives using the methodology in Annex VI of the RRF Regulation.
L28C13.I6TICO Green Line – Legal agreements signed with final beneficiaries (including equity funds) (IV)%75%100%Q32026ICO/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 10% of the financing shall correspond to financing agreements signed with equity funds and at least 50% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner). At least 80.9% of this financing shall contribute to climate objectives using the methodology in Annex VI of the RRF Regulation.
L29C13.I6TICO Green Line – Ministry has completed the investmentCertificate of transferQ32026Spain shall transfer EUR 22 000 000 000 to ICO for the Facility.
L30C13.I6MImplementing Agreement for ICO Enterprises and Entrepreneurs LineEntry into force of the Implementing Agreement Q42023Entry into force of the Implementing Agreement.
L31C13.I6TICO Enterprises and Entrepreneurs Line- Legal agreements signed with final beneficiaries (including equity funds) (I)%0%50%Q22025ICO/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 at least 50% of the RRF investment into the Facility (taking into account management fees). At least 2.5% of the financing shall correspond to financing agreements signed with equity funds and at least 50% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner).
L32C13.I6TICO Enterprises and Entrepreneurs Line – Legal agreements signed with final beneficiaries (including equity funds) (II)%50%75%Q42025ICO/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 at least 75% of the RRF investment into the Facility (taking into account management fees). At least 7.5% of the financing shall correspond to financing agreements signed with equity funds and at least 50% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner).
L33C13.I6TICO Enterprises and Entrepreneurs Line – Legal agreements signed with final beneficiaries (including equity funds) (III)%75%100%Q32026ICO/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 10% of the financing shall correspond to financing agreements signed with equity funds and at least 50% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner). At least 1.84% of this financing shall contribute to digital objectives using the methodology in Annex VII of the RRF Regulation.
L34C13.I6MICO Enterprises and Entrepreneurs Line – Ministry has completed the investment.Certificate of transferQ32026Spain shall transfer EUR 8 150 000 000 to ICO for the Facility.
L35C13.I7MNext Tech Fund – Implementing Agreement with AxisSignature of the Amended Implementing AgreementQ42023Entry into force of the Implementing Agreement
L36C13.I7TNext Tech – Legal agreements signed with final beneficiaries and equity funds (I)%0%50%Q22025Axis, and intermediaries selected by Axis, shall have entered into legal financing agreement with final beneficiaries and equity funds for an amount necessary to use at least 50% of the RRF investment into the Facility (taking into account management fees). Axis shall produce a report detailing the share of this financing that contributes to digital objectives using the methodology in Annex VII of the RRF Regulation.
L37C13.I7

TNext Tech – Legal agreements signed with final beneficiaries and equity funds (II)%50%75%Q42025Axis, and intermediaries selected by Axis, shall have entered into legal financing agreement with final beneficiaries and equity funds for an amount necessary to use at least 75% of the RRF investment into the Facility (taking into account management fees). Axis shall produce a report detailing the share of this financing that contributes to digital objectives using the methodology in Annex VII of the RRF Regulation.
L38C13.I7TNext Tech – Legal agreements signed with final beneficiaries and equity funds (II)%75%100%Q32026Axis, and intermediaries selected by Axis, 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 this financing shall contribute to digital objectives using the methodology in Annex VII of the RRF Regulation.
L39C13.I7MNext Tech – Ministry has completed investment.Certificate of transferQ32026Spain shall transfer EUR 4 000 000 000 to ICO for the Facility.
L40C13.I8MFOCO – Regulations establishing the FundEntry into force of the regulations establishing the FacilityQ12024Entry into force of the regulation, and any associated documents, establishing the Facility.
L41C13.I8TFOCO – Legal agreements signed with final beneficiaries (including equity funds) (I)%050%

Q22025The 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 at least 50% of the RRF investment into the Facility (taking into account management fees). At least 20% of the financing shall correspond to financing agreements signed with equity funds and at least 20% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Facility).
L42C13.I8TFOCO – Legal agreements signed with final beneficiaries (including equity funds) (II)%50%100%Q32026The 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). At least 20% of the financing shall correspond to financing agreements signed with equity funds and at least 20% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Facility).
L43C13.I8TFOCO – Ministry has completed the investment.Certificate of transferQ32026Spain shall transfer EUR 2 000 000 000 to the Facility
L44C13.I9TSolvency Support Fund for Strategic EnterprisesMillion EUR0563Q22024At least EUR 563 300 000 of RRF eligible operations under FASEE have been disbursed to the final beneficiaries. An ex-post audit by an independent auditor should confirm at least compliance with the DNSH, state aid rules, the absence of fraud, corruption, conflict of interest and double funding as well as the collection of data set out in Article 22 of the RRF. The ex-post audit shall verify that support has only been provided to companies which, at the moment of awarding the support, were viable and strategic for the national or regional productive fabric.
L45C13.I10TFONRECMillion EUR0457,01Q22025At least EUR 457 010 000 of RRF eligible operations under FONREC have been disbursed to the final beneficiaries. An ex-post audit by an independent auditor should confirm at least compliance with the DNSH, state aid rules, the absence of fraud, corruption, conflict of interest and double funding as well as the collection of data set out in Article 22 of the RRF. The ex-post audit shall verify that support has only been provided to companies eligible under the legal framework of the instrument.
L46C13.I11TCERSAMillion EUR02 100Q32026CERSA guarantee: At least an amount of EUR 2 100 000 000 of guarantees granted by CERSA from 1 July 2023 allowing SMEs and midcaps to obtain guarantees for long term investments and working capital, and financial, commercial, and technical guarantees. 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 an exclusion list, and the requirement of compliance with the relevant EU and national environmental legislation.
L47C13.I12MENISA Entrepreneurship and SME Fund - Implementing AgreementEntry into force of the Implementing AgreementQ22024Entry into force of the Implementing Agreement.
L48C13.I12TENISA Entrepreneurship and SME Fund - Legal agreements signed with final beneficiaries050%Q22025ENISA shall have entered into legal financing agreements with final beneficiaries for an amount necessary to use at least 50% of the RRF investment into the Facility (taking into account management fees).
L49C13.I12TENISA Entrepreneurship and SME Fund - Legal agreements signed with final beneficiaries50%100%Q32026ENISA 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.
L50C13.I12MENISA Entrepreneurship and SME Fund - Ministry has completed investment.Certificate of transferQ32026Spain shall transfer EUR 303 000 000 to ENISA for the Facility.
L51C13.I13MRegional Resilience Fund- InvestEU: Signature of the Contribution Agreement between the government of Spain and the European CommissionSignature of the Contribution AgreementQ42024Signature of the Contribution Agreement between the government of Spain and the European Commission for an amount of EUR 500 000 000.
L52C13.I13TRegional Resilience Fund- InvestEU: Financing or investment operations amounting to at least 500mn allocated to the instrument approved by the InvestEU Investment Committee.0100%Q32026Financing 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.
L53C13.I13MRegional Resilience Fund: Implementing AgreementEntry into force of the Implementing AgreementQ42023Entry into force of the Implementing Agreement
L54C13.I13TRegional Resilience Fund- Other lines: Legal agreements signed with final beneficiaries (including equity funds) (I)015%Q42024The 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 at least 25% of the RRF investment into the Other Lines (taking into account management fees). At least 2.5% of the financing shall correspond to financing agreements signed with equity funds and at least 60% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Facility). The EIB Group shall produce a report detailing the percentage of this financing that contributes to climate objectives using the methodology in Annex VI RRF Regulation.
L55C13.I13TRegional Resilience Fund- Other lines: Legal agreements signed with final beneficiaries (including equity funds) (II)15%50%Q22025The 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 at least 50% of the RRF investment into the Other Lines (taking into account management fees). At least 2.5% of the financing shall correspond to financing agreements signed with equity funds and at least 60% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Facility). The EIB Group shall produce a report detailing the percentage of this financing that contributes to climate objectives using the methodology in Annex VI RRF Regulation.
L56C13.I13TRegional Resilience Fund- Other Lines: Legal agreements signed with final beneficiaries (including equity funds) (III)50%75%Q42025The 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 at least 75% of the RRF investment into the Other Lines (taking into account management fees). At least 2.5% of the financing shall correspond to financing agreements signed with equity funds and at least 60% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Facility). The EIB Group shall produce a report detailing the percentage of this financing that contributes to climate objectives using the methodology in Annex VI RRF Regulation.
L57C13.I13TRegional Resilience Fund- Other Lines: Legal agreements signed with final beneficiaries (including equity funds) (IV)75%100%Q32026The 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). At least 2.5% of the financing shall correspond to financing agreements signed with equity funds and at least 60% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Facility). The EIB Group shall produce a report detailing the percentage of this financing that contributes to climate objectives using the methodology in Annex VI RRF Regulation.
L58C13.I13TRegional Resilience Fund- Direct Public Line: Legal agreements signed with final beneficiaries (I)050%Q42024The EIB Group, and intermediaries selected by the EIB Group, shall have entered into legal financing agreements with final beneficiaries for an amount necessary to use at least 50% of the RRF investment into the Direct Public Line (taking into account management fees). The EIB Group shall produce a report detailing the percentage of this financing that contributes to climate objectives using the methodology in Annex VI RRF Regulation.
L59C13.I13TRegional Resilience Fund- Direct Public Line: Legal agreements signed with final beneficiaries (II)50%100%Q22025The EIB Group, and intermediaries selected by 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). The EIB Group shall produce a report detailing the percentage of this financing that contributes to climate objectives using the methodology in Annex VI RRF Regulation.
L60C13.I13MRegional Resilience Fund- climate contributionQ32026At least 50% of the financing of Direct Public Line and Other Lines shall contribute to climate objectives using the methodology in Annex VI of the RRF Regulation.
L61C13.I13MRegional Resilience Fund- Direct Public Line: Completion of projects by public entitiesQ32026Completion of projects by public entities accounting for at least EUR 3 150 000 000 (including management fees) in the Direct Public Line.
L62C13.I13MRegional Resilience Fund - The Ministry of Economic Affairs and Digital Transition has completed the investmentCertificate of disbursement to the FundQ32026Spain shall transfer EUR 19 500 000 000 to the EIB Group for the Facility.


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.

·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 investment has the objective to strengthen the environmental, socio-economic and territorial sustainability of tourism and targets tourist destinations, social partners and private operators in the sector.

The investment shall consist of four sub-measures:

1.Preparation of the Sustainable Tourism Strategy Spain 2030, that shall constitute a national tourism agenda to meet the challenges of the sector in the medium and long term, boosting the three pillars of sustainability: socio-economic, environmental and territorial;

2.Tourism Sustainability Plans at Destinations: This sub-measures shall be implemented with the following sequential order:

a.Preparation of the Tourism Sustainability Strategy at Destination, which shall provide the basis for structuring, planning, developing and evaluating the actions of the tourism administration to transform destinations, according to sustainable criteria and aligned with the SDGs of the 2030 Agenda.

b.Preparation of the Destination Tourism Sustainability Plan Programme. This programme shall lay down the conditions for the participation of the Autonomous Communities and the local authorities, the scope of application, the minimum investment thresholds, the procedure for submitting proposals and the rules for their approval, implementation and justification.

c.Preparation and implementation of the Territorial Plans for Tourism Sustainability at Destinations. These shall be developed through a participatory and collaborative process between the three competent public administrations and the different public and private actors of the tourism ecosystem of the destination. They shall enable each territory and destination to respond to the challenges of tourism sustainability, in the exercise of their tourism planning powers and in the framework of the Tourism Sustainability Strategy for Destination approved by the Spanish Government. These plans shall consist of actions in the fields of:

I.Green transition, including actions under this investment concerning environmental restoration, management of public use in protected natural areas, the implementation of tourism certification systems, the implementation of circular economy measures in public services and the building of cyclable/walkable rural paths.

II.Energy efficiency, including actions under this investment to reduce CO2 emissions in buildings, public infrastructure and services, to mitigate the climate change, implement environmental technologies, decarbonise and promote sustainable mobility or improve the urban environment.

III.Digital transformation, including actions under this investment to digitise services to tourists at destinations, develop the digital footprint of the destination, or market intelligence and tourism demand management.

IV.Competitiveness transformation, including actions under this investment aiming to extend accessibility through the destination, improve local public tourism infrastructures, or fostering job creation through the development of new tourism products such as cultural, nature, gastronomy or traditional crafts & industrial.

3.A social sustainability plan for the tourism sector.

4.Transformation of the existing Spanish Tourism Quality System for tourism destinations (SICTED) into a comprehensive Tourism Sustainability System for tourism destinations. This shall comprise the development of new process and guidance, the upgrading of the existing IT platform, the training of new tourism sustainability agents and the development of a data aggregation mechanism for analysing and monitoring the market for tourist housing throughout Spain.

The actions under this investment shall take place between 1 January 2021 and 30 June 2026, with disbursements to local authorities in the period 1 January 2021 and 31 December 2023, and with implementation until 2026. Projects to promote the sustainability of tourism destinations under this investment shall be completed by 30 June 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 use 151 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 152 ; (iii) activities related to waste landfills, incinerators 153 and mechanical biological treatment plants 154 ; 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 selection criteria shall additionally ensure that only activities that comply with relevant EU and national environmental legislation may be supported. Selection criteria shall ensure that at least EUR 359 million contribute to the climate change objectives with a 100 % climate coefficient and at least EUR 519 million 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 by using the full range of intervention fields set out in Annex VI to Regulation (EU) 2021/241.

The implementation of the investment shall be completed by 30 June 2026.

Investment 2 (C14.I2) - Digitalisation and intelligence programme for destinations and the tourism sector

The objective of actions under this investment is to develop a smart destination platform making interoperable public and private services available to tourists. This shall be complemented with the development of a Tourist Intelligence System and a set of initiatives to boost the Spanish Smart Destinations Network. Actions under this investment shall also support digital solutions based on artificial intelligence and other enabling technologies in enterprises in the tourism sector as well as provides financing for the development of industrial data spaces and the promotion of digital innovation in the tourism sector.

The actions under this investment shall take place through calls for tender and direct investments. At least 1000 companies or clusters shall have received funding from the investment projects related to artificial intelligence and other enabling technologies and a Smart Destination Platform shall be launched by 30 June 2025.

The implementation of the investment shall be completed by 30 June 2025.

Investment 3 (C14.I3) - Tourism resilience strategies for extra-peninsular territories

The investment is targeting the Balearic Islands, Canary Islands, Ceuta and Melilla with the objective to address the specific challenges faced by the tourist industry in these territories. The measures shall improve the competitiveness and capacity of these territories to adapt to changes in the international markets and shall consist on:

-public infrastructure, with a special focus on improving public spaces to promote tourism, environmental management and waste treatment and on the requalification of obsolete tourist infrastructure;

-reinforcement of public services in areas of special tourist influence: administrative, security and health services;

-training, with a special focus on youth training linked to the tourism sector;

-development of alternative tourism products and the modernisation of the touristic offer;

-incentives to facilitate connectivity to the territories and for tourist companies to operate outside the high season;

-promotion of the national and international extra-peninsular territories as touristic destinations of historical cultural interest; and

-seasonally adjusted strategic promotions, with special emphasis on online marketing strategies, language accessibility, proactive capacity in multimedia tools and institutional costumer relation management (CRM).

At least 400 economic and social actors would have benefitted of the investments in the extra-peninsular regions by June 2025.

The implementation of the investment shall be completed by 30 June 2025.

Investment 4 (C14.I4) - Special actions in the field of competitiveness

The investment includes a set of measures aimed at improving the competitiveness of the tourism sector. Specific actions to be supported under this investment shall include:

-the development of tourism products in line with the Sustainable Tourism Product Development Strategy and covering the following indicative categories among others: gastronomic tourism, cultural tourism, urban tourism, ecoturism, business tourism, sports tourism such as cycling, heritage and religious tourism;

-projects aiming at reducing the annual waste or energy consumption of touristic establishments. For reducing energy consumption the specific measures include the installation of sensors for monitoring and optimising energy consumption, the promotion of the use of energy management systems (such as ISO 500001 certified systems), the use of thermally efficient materials, the use of energy efficient technologies and the use of external elements such as shades or gardens. The specific measures to reduce waste include plans for the segregation of waste at source and actions to promote the reuse and recycling of waste. Further measures include awareness raising campaigns and trainings in energy efficiency and waste management issues aimed at staff in touristic facilities and the promotion of the production and purchase of local supplies;

-the regeneration and rehabilitation of historical tourist heritage sites, including i) the reduction and compensation of the carbon footprint through the elaboration of action plans for the reduction of greenhouse gas emissions, ii) the eco-rehabilitation of the sites, iii) the improvement of energy efficiency through replacing diesel or fuel boilers with natural gas boilers, iv) actions to adapt to climate change, v) improvements in grey water treatment systems, vi) modernisation of waste management systems, vii) rehabilitation and use of spaces with smart technologies, actions to improve accessibility of the sites and viii) actions to reduce energy and water consumption; and

-improvements of commercial areas in local areas with high touristic influx, including actions under this investment in new technologies; implementation of technological solutions to improve energy efficiency; eco-efficient processes and recycling and reuse of waste; training of staff; an integrated digital signature adapted for foreign visitors; and adapting public spaces to improve accessibility and mobility.


At least 60 projects in commercial areas located in local areas with high touristic influx shall be completed by 31 December 2024. The investments implemented by 30 June 2025 shall result in: i) at least 45 new tourism products available and ii) at least 3 400 touristic establishments shall have completed projects to reduce their annual waste or energy consumption. At least 50 projects targeting historical tourist heritage sites shall be completed by 30 June 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 use 155 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 156 ; (iii) activities related to waste landfills, incinerators 157 and mechanical biological treatment plants 158 ; 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 2026.


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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
Unit

Base-line

Goal

Q

Year

214C14.R1MPlan to promote the tourism sectorPublication WebpageQ22020The plan shall describe measures to boost the tourism sector and defines the framework for the implementation of tourism related measures.
215C14.R1MLaunch of ‘DATAESTUR’ website collecting data on tourismLink to Dataestur websiteQ42020The 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.
216C14.R1MEntry into force of the Royal Decree implementing the State Financial Fund for Tourism CompetitivenessProvision in the Royal Decree indicating the entry into force of the lawQ42021The 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.
217C14.I1TBudget award of plans promoting the sustainability of Tourism at their destination-EUR (million)0561Q42021Publication 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.
218C14.I1TBudget award of plans promoting the sustainability of Tourism at their destination-EUR (million)5611 173Q42022Publication 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 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.
219C14.I1TBudget award of plans promoting the sustainability of Tourism at their destination-EUR (million)1 1731 788,6Q42023Publication 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.
220C14.I1MCompletion of Plans promoting the sustainability of Tourism at their destinationReport by the Monitoring Commission validating progress thresholdQ42024Monitoring Commission shall assure that all awarded destinations fulfil at least the following percentage of execution levels of each Tourist Sustainability Plan:
- 50 % completion for destinations awarded in 2021.
- 30 % completion for destinations awarded in 2022.
- 15 % completion for destinations awarded in 2023.
221C14.I1MCompletion of projects to promote the sustainability of Tourism destinationsCertificate of completionQ22026Completion of all projects included in ‘Territorial Plans for Tourism Sustainability at Destination’ and awarded in line with targets 217, 218 and 219 with 35 % of the funds to account for measures addressing green transition, sustainability and energy efficiency/electromobility at destinations, 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.
222C14.I2MLaunch of Smart Destination Platform of the tourism sector.Link to the PlatformQ22025Implementation and launching of a fully operational Smart Destination Platform. The platform shall make interoperable public and private services available to tourists.
223C14.I2TBeneficiaries for innovative technology-based projects related to AI and other enabling technologies-Number01 000Q22025At least 1 000 beneficiaries (companies or clusters) having completed innovative technology-based projects for the tourism sector related to Artificial Intelligence and other enabling technologies such as the Internet of things, 5G, big data, cybersecurity, mobile applications.
224C14.I3TBeneficiaries in the extra-peninsular regions having completed projects to improve their competitiveness and capacity to adapt to changes in international markets-Number0400Q22025At least 400 beneficiaries in the extra-peninsular regions (Balearic Islands, Canary Islands, Ceuta and Melilla) having completed projects to improve their competitiveness and capacity to adapt to changes in international markets.
225C14.I4TProjects targeted at commercial areas located in local areas with high Touristic influxNumber060Q42024At least 60 projects targeted at commercial areas located in local areas with high touristic influx completed, 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.
226C14.I4TTourism products delivered in line with the Tourism Strategy-Number045Q22025At least 45 new tourism products delivered in line with the Sustainable Tourism Product Development Strategy, 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.
227C14.I4TTouristic establishments reducing their annual waste or energy consumption-Number03 400Q22025At least 3 400 touristic establishments have completed projects aiming at reducing their annual waste or energy consumption, 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.
228C14.I4TProjects of regeneration of historical heritage sites with a current or future tourism use-Number050Q22026At least 50 actions of regeneration of historical heritage sites completed, 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.


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; 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) - Promoting territorial cohesion through the deployment of networks: Ultra-fast broadband extension

The objectives of the measure are to: 1) deepen the coverage of ultra-fast broadband access networks in areas lacking it, aiming at reaching 100 % of the population; and 2) deploy specific actions for the extension of coverage in historic urban centres with white-area status.

The investment shall consist of providing ultra-fast broadband connectivity (above 100 Mbps) to those areas, mainly rural areas and areas of historical value, which currently do not have such connectivity. A detailed executable plan shall be adopted by end of 2021, and 100 % of the budget shall be awarded by end of 2023. The plan shall also set the final targets (in terms of additional coverage in units) to be achieved and ensure technological neutrality and the maintenance of mechanisms of market competition and access for all operators to the deployed infrastructure. The intervention areas shall be defined in such a plan. The implementation plan shall also set out the required legal and regulatory steps, including those to be undertaken to ensure compliance with the relevant EU State aid rules. The target is to ensure symmetric speeds of 300 Mbps, upgradable to 1-Gbps symmetric (gigabit per second) in white areas and in grey areas.

The implementation of the investment shall be completed by 31 December 2025.

Investment 2 (C15.I2) Strengthening connectivity in centres of reference, socio-economic drivers and sectoral digitalisation projects

The objectives of the measure are to: 1) enhance the connectivity and equipment of centres providing access to essential care and social services such as hospitals, health centres, education and training centres; and 2) provide ultra-connectivity in the main socio-economic drivers of the country and areas of high demand for capacity (technological islands).

The investment shall consist in extending 1-Gigabit connectivity to the main centres of social and economic activity throughout the country. The selected sites shall include industrial sites, data centres, agro-industry sites, research centres, transport nodes, logistics nodes or data-intensive businesses, as well as health centres such as hospitals, training centres and health centres.

Specific actions shall include: (a) projects to strengthen connectivity in focal points and public services; (b) projects in 1-Gigabit connectivity and support for key sectors including innovative sectoral digitisation projects (health, agri-food, mobility, tourism, industry, commerce, etc.) and connectivity projects for industrial and business estates in white/grey areas.

The investment shall be completed by 31 December 2024.

Investment 3 (C15.I3) - Connectivity vouchers for SMEs and vulnerable groups

The investment shall consist in providing:

-Vouchers to SMEs to finance connectivity investments (including basic connectivity of at least 100 Mbps and value-added services such as VPN and cybersecurity); and

-Vouchers for vulnerable individuals or families to finance broadband connection packages with the most appropriate technology.

The investment shall be completed by 31 December 2024.

Investment 4 (C15.I4) - Infrastructure renewal and sustainability

The investment shall consist in equipping part of the existing buildings stock with infrastructure to facilitate the optimal deployment of very high capacity networks in the last mile of access. This investment, in addition to coordinate and optimise the deployment of Next Generation Access networks in a sustainable way, is expected to optimise energy consumption of deployed networks. The investment shall be completed by 31 December 2024.

Investment 5 (C15.I5) - Deployment of cross-border digital infrastructure

The investment shall consist of three projects.

1) Improving Connectivity Cross-border Digital Infrastructure: This would entail the participation of Spanish companies in consortia of companies for projects of data infrastructure interconnections and submarine cable of the Connecting Europe Facility (CEF2 Digital) and new GBER.

2) Participation in digital infrastructure projects: candidate projects would be related to New Generation Cloud and Edge Infrastructure and Services; and advanced processor and semiconductor.

3) Other cross-border digital infrastructure R&D&I projects, including investments in satellite secure communications system and the development of quantum communications capabilities.

A detailed executable plan on these investments shall be provided by 31 December 2022, with the objective of clearly defining the selected projects.

The plan shall outline the technical criteria (key features of the projects and beneficiaries) and the required legal and regulatory steps, including the necessary steps taken to comply with state aid control. The investment shall be completed by 30 June 2026.

Investment 6 (C15.I6) - 5G Deployment: networks, technological change and innovation

The investment shall consist of four different sub-projects:

1) Deployment of 5G shall be boosted and accelerated on the main transport corridors (roads and railways) both national (secondary corridors in certain areas) and cross-border (primary corridors). This initiative is aligned with the 5G corridors defined by the European Commission and shall boost the corridors between Spain and Portugal, and Spain and France for a total of at least 4 000 sites including backhaul connections. This measure covers those secondary routes which shall not be covered by the obligations imposed in spectrum tenders.

2) Deployment of 5G in certain areas with the aim to achieve 75 % population coverage by 31 December 2025 in the 5G preference bands. To facilitate this deployment, actions shall also be undertaken to increase the capacity of the existing network to be able to respond to the high demand for bandwidth and the density of base stations that shall require the 5G deployment (at least 7 000 new or existing sites with new 5G equipment; and at least 4 000 existing sites with actions to increase the capacity of their backhaul network). This measure provides coverage for areas that shall not be covered by the obligations imposed in spectrum tenders.

3) 5G deployment in key economic activities (industrial production environments in strategic companies in certain key and high impact production sectors) and in essential services (production environments in educational, care and socio-health areas). At least 43 connectivity projects are expected.

4) Support to 5G and 6G related R&D, for innovation ecosystems (at least 200 projects) and 5G cyber security ecosystems (setting up of a centre, with capacity to host about 300 engineers, for 5G cybersecurity, excluding the costs related to the construction/renovation works).

For all the above projects a detailed executable plan shall be provided by 30 June 2022, with the objective of clearly defining the selected projects and award 100 % of the budget by 31 December 2024 and reach project completion by 30 June 2025.

The plan shall include the implementation plan for 5G deployment with actions in the following areas: 1) 5G Corridors; 2) Roll-out of 5G access networks and mobile backhaul in other certain areas; 3) 5G deployment projects for the connectivity and digitalisation of key economic activities and essential services; and 4) support for innovative applications for the 5G and 6G ecosystem. The plan shall also outline the technical criteria (key features of projects and areas covered, if relevant) and the required legal and regulatory steps, including the necessary steps undertaken to comply with the relevant EU State aid rules. The plan shall also set the final targets to be achieved by 31 December 2025.

The investment shall be completed by 30 June 2026.

Investment 7 (C15.I7) Cybersecurity: Strengthening the capacities of citizens, SMEs and professionals; improving the sector’s ecosystem

The investment shall consist of a number of actions, aimed at developing the cybersecurity capacities of both citizens and businesses and boosting the Spanish cybersecurity ecosystem. Actions revolves around three axis:

1) Strengthening the cybersecurity capacities of citizens, SMEs and professionals. Equipping citizens and businesses, especially SMEs, with the necessary skills to identify risks in the everyday use of digital. The programmes in this area include an awareness-raising campaign that is expected to reach as many people as possible, through communication campaigns, proximity actions, and the development of specific resources for these purposes. This also includes an increase in the response mechanisms through coordinated response services and actions such as the Cybersecurity Helpline that shall increase its capacity to 20 000 calls per month.

2) Boosting the cybersecurity industrial ecosystem. This part of the measure includes specific actions on: the national cybersecurity industry for the emergence, growth and development of new businesses in this sector; cybersecurity R&D&I, enabling the development of high value-added solutions and services; training and developing talents to meet the unmet demand for professionals in the sector. Further, it shall provide for the set-up of a demonstration centre for cybersecurity infrastructure development and the creation of new cybersecurity services including test laboratories and cybersecurity attack simulators, and for the development of cybersecurity label certifications. 3) Creation of an international hub on cybersecurity to boost the sector in Europe through active participation in the European Network of cybersecurity centres. This shall include the launch of the mirror centre of the European Competence Centre (ERCC).

The implementation of the investment shall be completed by 30 June 2026.

Investment 8 (C15.I8) - PERTE Chip: Strengthening the scientific and technological ecosystem. Increased design capabilities

This measure is part of the PERTE Chip, a strategic initiative that aims to develop the scientific, design and production capabilities of the microelectronics and semiconductor industry in Spain. This investment shall strengthen the scientific and technological ecosystem of the semiconductor industry, focusing on the development of research, development and innovation in the sector as a whole, including the creation and improvement of cleanroom infrastructure, the generation and attraction of talent or the reinforcement of specific areas such as integrated photonics or RISC-V.

Projects supported under this investment shall contribute, at least in part, to one or more of the following action lines:

·Action 1. Development of R & D & I on cutting-edge microprocessors and alternative architectures.

·Action 2. Development of photonics R & D & I

·Action 3. Funding line to the lPCEI on Microelectronics and Communication Technologies (IPCEI ME-TC)

·Action 4. Creation of fabless companies for the design of cutting-edge microprocessors and alternative architectures.

·Action 5. Creation of pilot test lines.

·Action 6. Creation of an Education, Training and Training Network on semiconductors

·Action 7. Have a manufacturing capacity below 5 nm

·Action 8. Have a manufacturing capacity above 5 nm

·Action 9. ICT manufacturing incentive scheme

The implementation of the investment shall be completed by 30 June 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
229C15.R1MEntry into force of the Law on TelecommunicationsProvision in the law indicating the entry into force of the lawQ22022The 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.
230C15.R2M2025 Digital Spain Plan and Strategy for the promotion of 5G technologyPublicationQ42020Publication of the Plan 2025 Digital Spain and approval by the Council of Ministers of ‘Strategy for the promotion of 5G technology’
231C15.R2MRelease the 700 MHz frequency bandNotification to the European CommissionQ42020Completion 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
232C15.R2MAssignment of the 700 MHz spectrum bandPublication in the Official JournalQ42021Publication in the Official Journal of the award of the 700 MHz spectrum band as a result of the auction
233C15.R2MEntry into force of legal act on the reduction of 5G spectrum taxationProvision in the legal act on entry into forceQ42021Adoption 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. 
234C15.R2MAssignment of the 26 GHz spectrum bandPublication in the Official JournalQ42022Publication in the Official Journal of the award of the 26 GHz spectrum band as a result of the auction
235C15.R2MEntry into force of Law on 5G CybersecurityProvision in the Law on 5G Cybersecurity on entry into forceQ42022The law on 5G Cybersecurity incorporates and implements the recommendation on the EU toolbox for 5G cybersecurity
236C15.I1MUltra-fast broadband rollout: awardAward of projectsQ42023Award of all the contracts and grants (total budget of EUR 752 000 000) and transfer of funds to execute actions to provide ultra-fast broadband connectivity in white and grey areas with symmetric speeds of 300 Mbps, upgradeable to symmetric 1 Gbps, except in remote rural areas that needs specific projects to be covered, where at least 100 Mbps would be guaranteed.
237C15.I1MUltra-fast broadband rollout: Project completionCompletion of awarded projectsQ42025Completion of the projects for the rollout of ultra-fast broadband, in accordance with the criteria set out in the award of the program (Milestone #236).
238C15.I2TImprovement of connectivity in key centers and sectors—Number016 100Q42024Number of entities that are upgraded to 1-Gigabit connectivity speed:
- at least 9 000 public centres and services such as public health centres, education and training centres, and R&D centres;
- at least 1 600 small industrial and business sites;
- at least 5 500 connections provided for projects of digitisation (health, agri-food, mobility, tourism, industry, commerce, etc.).
239C15.I3TConnectivity vouchers for SMEs and vulnerable groups—Number0136 000Q42024At least 125 000 connectivity vouchers for individuals or families identified as ‘vulnerable’ (to acquire broadband connection package with the most appropriate technology) and at least 11 000 connectivity vouchers for SMEs granted (vouchers shall consist of two distinct elements, connectivity at 100 Mbps and a set of added-value services, VPN, cybersecurity).
240C15.I4TAdaptation of telecommunication infrastructure in buildings—Number07 700Q42024Works completed in at least 7 700 buildings to improve their common connectivity network infrastructure at the level of very high capacity networks.
241C15.I5MImprovement of cross-border digital infrastructure: awardOfficial publication of the award of the projectsQ22024Award of all the contracts and grants for the projects (total call for projects budget of EUR 500 000 000) and transfer of funds to execute the actions for: (a) for submarine cables and interconnection of cloud/data infrastructure; (b) on projects for New Generation of Cloud and Edge Infrastructures and Services ; (c) on projects for advanced processor and semiconductor; and (d) on R&D&I projects for strengthening capabilities on quantum communications and secure satellite communications
242C15.I5MImprovement of cross-border digital infrastructure: project completionCompletion of awarded projectsQ22026Completion of the projects (awarded in Milestone #241) for (a) for submarine cables and interconnection of cloud/data infrastructure; (b) on projects New Generation of Cloud and Edge Infrastructures and Services ; (c) on projects for advanced processor and semiconductor; and (d) on R&D&I projects for strengthening capabilities on quantum communications and secure satellite communications
243C15.I6MDeployment of 5G technology: awardOfficial publication of the award of the projectsQ42024Award of all the contracts and grants for the projects (total projects budget of EUR 1 465 000 000 ) and transfer of funds to execute the actions for: (a) deployment of 5G on the main national (in certain areas) and cross-border transport corridors (4 000 sites); (b) deployment of 5G in certain areas with the aim to achieve 75 % population coverage by 2025 in the 5G preference bands (at least 7 000 new or existing sites with new 5G equipment; and at least 4 000 existing sites with actions to increase the capacity of their backhaul network ); (c) 5G deployment in key economic activities essential services (43 connectivity projects); and (d) support to 5G and 6G related R&D for innovation ecosystems (200 projects) and 5G cyber security ecosystems.
244C15.I6MDeployment of 5G technology: Project completionCompletion of awarded projectsQ22026Completion of the projects for (a) deployment of 5G on the main national territory (in certain areas) and cross-border transport corridors (4 000 sites); (b) deployment of 5G in certain areas with the aim to achieve 75 % population coverage by 2025 in the 5G preference bands (at least 7 000 new or existing sites with new 5G equipment and at least 4 000 existing sites with actions to increase the capacity of their backhaul network); (c) 5G deployment in key economic activities essential services (43 connectivity projects); and (d) support to 5G and 6G related R&D for innovation ecosystems (200 projects) and 5G cyber security ecosystems. Projects are completed in accordance with the criteria set out in the award of the program (Milestone 243).
245C15.I7MLaunch of the National Cybersecurity Industry Support program, the Global Security Innovation Programme and related actions.Publication of the programmesQ42022Launch 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
- 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.
453C15.I7MLaunch of the National Cybersecurity Industry Support program, the Global Security Innovation Programme and related actions.Publication of the programmesQ22023Continuation 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.

(Date of baseline: December 2022)
246C15.I7TStrengthen and improvement of Cybersecurity Capacities : Resources—Number0100Q42023Strengthen 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.
247C15.I7TStrengthen and improvement of Cybersecurity Capacities: Cybersecurity Help LineNumber5 00020 000Q42022Strengthen 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).
248C15.I7MCompletion of the projects in the National Cybersecurity Industry Support program, the Global Security Innovation Programme and related actions.Notification of completion of investment projectsQ22026Completion of the projects included in the National Cybersecurity Industry Support program and the Global Security Innovation Programme, and other related actions in the following areas (awarded in Milestone 245):
- 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 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
454C15.I8MPERTE CHIP. Strengthening scientific capacities, design and innovative manufacturing: award

Official publication of the award of the projects

Q22025At least EUR 540 900 000 awarded to R & D & I projects in the field of microelectronics and semiconductors, including the creation and improvement of white room infrastructure, the design, generation and attraction of talent or innovative manufacturing.
455C15.I8TPERTE CHIP. Strengthening scientific capacities, design and innovative manufacturing: disbursement.EUR (million)0486,81Q22026Disbursement of at least EUR 486 810 000 for R & D & I projects in the field of microelectronics and semiconductors, including the creation and improvement of white room infrastructure, the design, generation and attraction of talent or innovative manufacturing.
456C15.I8TPERTE CHIP. Chairs and microelectronics talentNumber013Q22026Creation and funding of at least 13 university professorships, each with a duration of 3 years funded by the RRF, focusing on microelectronics to boost talent in Spain associated with semiconductor design and manufacture.


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 10 750 000 000 of financing.

The Facility shall be managed by Sociedad Estatal de Microelectrónica y Semiconductores (SEMyS) 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 SEMyS 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.

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 SEMyS. 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 10 750 000 000 of the RRF investment into the Facility shall contribute to the digital transition objectives in accordance with Annex VII to the RRF Regulation 159 .

The implementation of the measure shall be completed by 31 August 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear

L63C15.I9MCHIP Financing Facility: Formal approval of the Financing MechanismSignature of the Implementing Agreement Q42023Signature of the Implementing Agreement by the Ministry and SEMyS or entry into force of the regulation, and any associated documents, establishing the Facility.
L64C15.I9TCHIP Financing Facility: Legal agreements signed with final beneficiaries (I)025%Q22025The Facility shall have entered into legal financing agreements with final beneficiaries for an amount necessary to use at least 25% of the RRF investment into the Facility (taking into account management fees).

The signature shall also be achieved between the Spanish Government and the applicant of a General Protocol for Action as described in the Spanish National Law or an equivalent diplomatic instrument, for at least one semiconductor manufacturing facility (either front end or back end) in the form of an Open EU Foundry or an Integrated Production Facility that is first of a kind in accordance with the definitions established in the European Chips Act.

SEMyS 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
L65C15.I9TCHIP Financing Facility: Legal agreements signed with final beneficiaries (II)25%100%Q32026The 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).

SEMyS 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
L66C15.I9MCHIP Financing Facility: Ministry has completed the investment.Certificate of transferQ32026Spain shall transfer EUR 10 750 000 000 to SEMyS for the Facility


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 comprehensive measure is to set the framework for the implementation of a trustworthy transparent and inclusive national AI strategy that ensures compliance with fundamental principles and values and takes into account the collective aspirations of citizens. To this end, the measure shall include three legislative reforms to set the regulatory and ethical framework on AI and nine investment projects to support the development and adoption of technologies based on AI in the Spanish economy and society, such as projects in skills, talents and infrastructures.

These actions are grouped into five policy levers:

·Regulatory and ethical framework (legal acts):

a)the National AI Strategy (ENIA): a national plan of actions and reforms for the introduction and extension of AI-based technologies in the Spanish economy and society by the creation of the Artificial Intelligence Advisory Council;

b)regulatory sandboxes: developing the necessary legislative acts to allow regulatory sandboxes for the application of AI. Safe environments or sandboxes shall be used for the introduction of new processes and services based on data, both in the public and in the private spheres. Safe environments and sandboxes, may be exploited by government agencies, users of AI, and by the creators of data repositories, possibly as part of the Digital Innovation Hubs network to introduce and regulate new products and applications;

c)AI observatory and trust certification: including the development of (i) a protection plan for vulnerable groups in AI, including labour and social rights and women’s needs, (ii) a plan to raise awareness and trust in AI, (iii) observatories on the ethical and regulatory impact of algorithms incorporating AI, (iv) trustworthy AI certification and seal architecture for AI products and services, as well as (v) the drafting and promotion of the Digital Rights Charter.

d)The creation of a Spanish Agency (AESIA) to surveil the Artificial Intelligence systems, employed by both the public and private sectors. In particular, the agency shall at least surveil and promote the guarantee of rights related to AI, interpret the results of the development of regulatory sandboxes and conduct evaluations on AI development to further develop regulation and guides governing AI.

·Boosting R&D&I in AI (projects):

e)R&D&I missions: financing industrial research or experimental development projects in the field of AI to address the major societal challenges or country missions referred to in ENIA (i.e. gender gap, ecological transition, territorial structure and digital divide) in sectors of high relevance and high capacity for disruption and impact (i.e. energy, mobility, biomedicine, climate, agri-food, health, tourism and hospitality);

f)multidisciplinary AI institute: the creation of a multidisciplinary research centre that integrates AI together with other sciences, with a particular focus on neuro-technologies;

g)network of excellence in AI: the creation of a Spanish Network of Excellence in AI, with interdisciplinary training and high specialisation programmes and mechanisms for the recruitment and retention of talents that work in an integrated way to coordinate research at national level.

·Attracting talents (projects):

h)Spain Talent Hub: the creation of an information node to attract and retain talent in the field of AI, the Spain Talent Hub, which is expected to serve as a focal point for the recruitment and enhancement of talents and foreign investments, with particular attention to women’s needs, and social impact investments;

i)Academic Chairs: financing the creation of 10 to 15 temporary Academic Chairs between 1 January 2021 and 31 December 2023, focusing on core themes such as the impact of AI on democracy, emerging AI trends, AI system assessments, brain AI hybridisation, and biomedical AI.

·Data and technology infrastructures (projects):

j)Natural Language Technology Plan: the objective is to develop the natural language processing industry as well as machine translation and conversation systems in Spain, especially in Spanish and co-official languages;

k)strengthening strategic capacities of supercomputing: developing a programme to facilitate access to and use by SMEs and the business fabric of supercomputing centres in different regions (such as Extremadura, Galicia and Aragon) as well as the adoption of Quantum Computing into projects of different themes, including mobility and climate change. In addition, in the context of PERTE Chip, the development of quantum chips shall be strengthened by supporting R & D & I in developing new generation quantum chips technologies.

·Integrating AI into value chains (projects):

l)call for grants for AI integration into value chains: aid programme that shall finance experimental development projects whose technological maturity corresponds to TRL levels 6, 7 and 8. The financing of projects at these levels of technological maturity represents a strong support for products that could be close to market adoption and thus transferred to the value chain;

m)National Green Algorithms Programme: a support programme for the development of green algorithms to maximise energy efficiency and reduce the environmental impact of AI models, while supporting the use of this technology to respond to different environmental challenges.

The reforms and investments shall be implemented through (i) calls for grants, for R&D&I missions, AI integration into value chains and the development of new generation quantum chip technologies; (ii) conventions, for data and technology infrastructures; (iii) procurement, for the regulatory and ethical framework, the National Green Algorithms Programme and the Natural Language Plan; and (iv) consortia, for the multidisciplinary AI institute.

The implementation of the reform shall be completed by 30 June 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
249C16.R1MNational Strategy for Artificial IntelligencePublication in the OJQ32020Publication 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.
250C16.R1MDigital Rights CharterPublication in the OJQ42021Adoption 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.
251C16.R1MSupport to projects on Artificial IntelligencePublication and financing of the programme grantsQ42023At least EUR 500 000 000 budget committed for grants to projects on Artificial Intelligence R&D projects, Spain AI Talent Hub, multidisciplinary institute on AI, a network of excellence in AI, a Natural Language Technology Plan, academic chairs, observatories, trustworthy AI certification and seal, a protection plan for vulnerable groups in AI, a plan for AI awareness and trust, quantum computing, and green algorithms national program. Grants shall be awarded through competitive calls for tender.
458C16.R1MRegulatory sandboxes and the Spanish Agency for Artificial Intelligence surveillance (AESIA)Publication in the OJQ42024Publication in the OJ of the necessary legislative acts to allow regulatory sandboxes for the application of AI and a Royal Decree approving the internal statutes of the Spanish Agency for Artificial Intelligence surveillance. The latter, shall include: the nature and legal regime of the Agency (granting its public legal personality, its own assets and its managerial autonomy); its object, aim, and competencies; the organic structure and its selection process; its patrimonial, financial, and contracting regime; as well as its economic-budgetary management and control.
252C16.R1TCountry missions addressed-Number07Q12026At least 7 projects financed to address specific country missions with innovative AI-driven solutions to address identified problems in these missions: health, industry, environment, society, energy, agriculture, and economy, Projects shall be implemented with financing of collaborative projects of about EUR 10 000 000 to 15 000 000
253C16.R1MCompletion of projects on Artificial IntelligenceNotification of completion of investment projectsQ12026Completion of projects on Artificial Intelligence R&D, Spain AI Talent Hub, , multidisciplinary institute on AI, a network of excellence in AI, a Natural Language Technology Plan, academic chairs, observatories, trustworthy AI certification and seal, a protection plan for vulnerable groups in AI, a plan for AI awareness and trust, quantum computing, and green algorithms national program, according to the criteria set out in the calls for tender (Milestone #251).
457C16.R1TPERTE CHIP. Strengthening quantum ecosystem.EUR (million)036Q22026Disbursement of at least EUR 36 000 000 for R & D & I projects in the field of new generation quantum technologies, including support for the development of quantum hardware, software and quantum middleware, development of alternative cubits and associated necessary pilot lines, quantum communications and cryptography, quantum internet technologies, metrology and quantum sensing.


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:

e)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;

f)the investment in infrastructure, equipment and human capital;

g)the investment in knowledge transfer, regional R&D&I, national R&D&I projects and public-private partnerships; and

h)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 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 31 December 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 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): Strengthening the capacity, infrastructure and equipment of State System for Science, Technology and Innovation

This investment shall focus on the provision, improvement and updating of the technical scientific equipment and infrastructure of the R&D&I system, in order to facilitate excellent research and improve the competitiveness of the system.

This investment shall support the infrastructure and equipment of the science, technology and innovation sector through calls for proposals. The investment shall also finance the restoration, update or new strategic national infrastructure such as: a biosafety level 3 facility infrastructure to meet the new challenges of transmissible pathogens, the building of a new phytogenetic plant, the creation of new Centre for Advanced Optic, and the upgrade of the infrastructure of the Centro de Investigaciones Energéticas, Medioambientales y Tecnológicas (CIEMAT) with the necessary infrastructure to carry out research on renewable energy. Specific actions under this investment to be supported include Large Scientific Infrastructures based in Spain, in particular those included in the ‘Map of Unique Scientific and Technical Infrastructures’ (ICTS) (Mapa de Infraestructuras Científicas y Técnicas Singulares). Furthermore, the investment shall support European and international infrastructures such as CERN and Deep Underground Neutrino Experiment, among others.

Additionally, the investment includes a series of calls for grants to enhance the internationalization capacity of the Spanish R&D&I system, including: call for European Project Management, call for Europe Research 2020, call for Europe Excellence 2020, 2022 and 2023. The investment also foresees the digitalization of the R&D management.

The actions under this investment shall take place with calls for proposals and direct public investment.

In addition, within the framework of the Strategic Project for the Recovery and Economic Transformation Chip (PERTE Chip), the investments shall support research development and innovation projects in the value chain of the semiconductor and microelectronics sectors. Specifically, investments shall be made in construction, increase of surface area, reinforcement of existing infrastructure and equipment in the field of clean rooms (National Microelectronics Center of the CSIC, and the Unique Scientific and Technical Infrastructure (ICTS) Distributed MICRONANOFABS), and in actions to strengthen capacities in the field of semiconductors associated with supercomputing (Mare Nostrum 5, The Spanish Network of Supercomputers (RES) and National Network of Communication for Education and Researche (RedIRIS), as well as the Spanish contribution to the Joint Undertaking for the Framework Partnership Agreement for developing a large-scale European Initiative for High Performance Computing with an ecosystem based on RISC-V.

The implementation of the investment shall be completed by 31 August 2026.

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 called Alliance for Innovation, 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.

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 use 160 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 161 ; (iii) activities related to waste landfills, incinerators 162 and mechanical biological treatment plants 163 ; 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 31 August 2026.

Investment 4 (C17.I4): New scientific career

The objective of this investment is to promote a stable scientific career. It is linked with the C17.R1. The updated Science Law shall incorporate a new scientific career in Spain, which shall provide a framework for all research staff, including university staff. The system shall provide transparency in the appointment of staff, flexibility, mobility and stability in the research career.

Support shall take the form of grants, to be awarded via competitive calls in the following programmes: 1) Doctores Industriales grant, a four-year programme for PhD students in-company (50 places), 2) Torres Quevedo grant, a three-year programme for PhD researcher in-company (170 places), 3) Juan de la Cierva Training grant, a two-year programme for PhDs in academic institutions, it includes a mobility grant (1,200 places), and 4) Juan de la Cierva Incorporation grant, a three-year programme for PhD in academic institutions, it includes a research grant (650 places). This measure also includes a research start-up package for 750 researchers with stable contracts in academic institutions or public research organisations as well as a specific research start-up package for 25 researchers in the field of microelectronics and semiconductors. The actions under this investment take place with competitive grant calls.

The implementation of the investment shall be completed by 31 August 2026.

Investment 5 (C17.I5): Knowledge transfer

The objective of this investment is to promote technology transfer and support the transferring of the research results on innovative technologies. This investment is linked to reform C17.R1; the updated Science Law shall support knowledge transfer by enticing researcher mobility, creating a flexible legal vehicle to co-invest in technological start-ups, and reshaping the incentive structure so that knowledge transfer is properly recognised in the remuneration of researcher, along with the traditional research activity.

This measures includes six specific actions to enhance knowledge transfers: 1) call "Innovation ecosystems based on the Cervera Networks of Excellence", 2) improvement of the capacities and orientation of the Research Results Transfer Offices, 3) calls for Cervera Grants to technology centres, research centres and SMEs and midcaps to carry out R&D in priority technologies, 4) call for support to Spanish SMEs with the European seal of excellence, 5) risk capital support to co-invest and invest in companies with strategic technologies through a technology transfer fund and 6) support to NEOTEC, an ongoing R&D framework programme to support the creation and consolidation of technology-based companies.

The actions under this investment shall take place mainly 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 use 164 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 165 ; (iii) activities related to waste landfills, incinerators 166 and mechanical biological treatment plants 167 ; 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 2026.

Investment 6 (C17.I6): Health

The objective of this investment is to foster the research development and innovation in the health sector. The measure includes the following lines of action:

1) investment in field of advanced therapies, emerging medicines and personalized medicine,

2) measures to strengthen the strategic capacities and internationalization of the National Health System,

3) actions to support the capacities to fight infectious diseases and global threats by the Instituto de Salud Carlos III, in particular the National Centre for Microbiology, the National Centre for Epidemiology and the National School of Occupational Medicine and National School of Health,

4) participation in the multi-country project “The Genome of Europe” within the “1 Million Genomes” initiative,

5) capacity building measures linked to infectious disease research, other global health threats and ageing,

6) actions under the PERTE Vanguard Health to: i) strengthen and internationalize the industrial capacities in the health sector through the support of the Spanish participation in multi-country R&D&I projects, ii) support to research and development linked to the diagnostic of rare diseases, iii) support to R&D&I in the area of personalized precision medicine, iv) development of a Proteomics and Metabolomics Platform at the Instituto de Salud Carlos III (ISCIII), v) the update, expansion and improvement of ISCIII´s human biomonitoring infrastructure, and vi) development and upgrade of Patient Oriented Clinical Research Units, and

7) the non-reimbursable part of loans to the health industry, as a complement to investment C17.I10 (loans to the health and aerospace industry).

The actions under this investment take place with calls for proposals, risk capital public and private investments and direct public investment.

The implementation of the investment shall be completed by 31 August 2026.

Investment 7 (C17.I7): Environment, Climate change and energy

The objective of this measure is to foster the research development and innovation in the environment, climate change and energy sector. The measure shall support: 1) R&D&I projects related to sustainable plastic in a circular economy, the production of alternative plastics and sustainable management of plastic waste, 2) a project on climate change and impact on water reserves, 3) a project on high-tech components in the energy transition, in particular looking at energy storage and the development of prototype plants for CO2 capture from industrial process emissions in energy-intensive industries by Consejo Superior de Investigaciones Científicas (CSIC). Where installations under the EU Emission Trading System (ETS) are involved, they shall achieve projected greenhouse gas emissions that are at least lower than the relevant benchmarks 168 , and activities related to fossil fuels, including downstream use, are excluded 169 , 4) a research project on strategic metals for the energy transition, and 5) the creation of an energy storage R&D centre in Extremadura with the aim of spurring technological and scientific response to the management of green energy production, in particular regarding industrial hydrogen Applications, as well as the production, storage, and transport of green hydrogen. The measure shall also support capacity building to be delivered in the centre to train scientists and researchers on energy and energy storage industries.

The actions under this investment take place as calls 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 170 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 171 ; (iii) activities related to waste landfills, incinerators 172 and mechanical biological treatment plants 173 ; 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 2026.

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 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 use 174 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 175 ; (iii) activities related to waste landfills, incinerators 176 and mechanical biological treatment plants 177 ; 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 foster the research development and innovation in the aerospace sector, with a primary focus of actions under this investment related to low or zero carbon aerospace technologies and aeronautics. The measure shall seek to improve industrial capacities related to the future low and zero emissions aircraft, critical technological developments related to UAVs, embarked systems, multipurpose aircraft, and advanced manufacturing systems that include the creation of digital twins, promoting efficiency, and lower consumption of resources or lower environmental impact. Under the National Space Technological Program, the measure shall also support the aerospace industry by financing R&D&I, update of productive capacities, digitization and technology, as well as the development and implementation of green technologies that contribute to the sustainability of the sector. Areas of interest include access to space, Earth observation, optical and secure communication systems, and satellite constellations. The actions under this investment shall take place with calls for proposals and public procurement.

Additionally, as a complement to investment C17.I10 (loans to the health and aerospace industry), the non-reimbursable part of the loans to the aerospace industry shall be included under this investment.

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 or public procurement tender shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 178 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 179 ; (iii) activities related to waste landfills, incinerators 180 and mechanical biological treatment plants 181 ; 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 31 August 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
254C17.R1MEntry 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 forceQ22022Entry 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.
255C17.R2MPublication of the Spanish Strategy for Science, Technology and Innovation 2021-2027Publication of the Spanish Strategy for Science, Technology and Innovation 2021-2027Q42020The 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.
256C17.R2MThe mid-term evaluation of the Spanish Strategy for Science, Technology and Innovation 2021-2027Agreement in the Consejo de Política Científica, Tecnológica y de Innovación and publication of the evaluation in the Science and Innovation Ministry´s website.Q42023The 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.
257C17.R3MEntry into force of the Royal Decree on the reorganisation of Public Research Organisations.Provision of the Royal Decree on the entry into forceQ12021Entry 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.
258C17.I1TAgreements signed by the Ministry of Science and Innovation with the Autonomous Communities for the implementation of “Complementary R&D plans”.-Number4Q42021Four 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 agreements shall allow for strategic coordination and synergies between regional and national Smart Specialization Strategies.
259C17.I2TAwards 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)300,2Q42022Publication 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).
260C17.I2TCompletion of all projects enhancing scientific infrastructures and capacity of the Spanish Science Technology and Innovation System, including projects on European and international infrastructure.-%100Q32026100 % of R&I projects completed (for at least EUR 676 000 000) in line with the target aimed at enhancing scientific infrastructures and capacity of the Spanish Science Technology and Innovation System by renewing scientific equipment, modernizing the BSL3 installation, creating a new phytogenic infrastructure, equipping the CIEMAT (Centro de Investigaciones Energéticas, Medioambientales y Tecnológicas) with the necessary infrastructure to carry out research on renewable energy (including hydrogen and storage), creation of a Centre for Advanced Optic as well as R&D infrastructure following the “Planes Estratégicos de Infrastructuras científicas y Técnicas Singulares”, projects to support to the European and International infrastructure (CERN, DUNE, HKK, ESS-lund, Harmony and SKA) and through investments such as the acquisition and renewal of scientific equipment, the construction of clean rooms in the field of semiconductors and micro-nano technology, and reinforcement of capacities in the fields of High Performance Computing and communication.
261C17.I3TAward of new private, interdisciplinary, public R&D&I projects, concept tests, international competitive calls, and cutting-edge R&D geared to social challengesEUR (million)897Q42022Publication 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 significant harm’ Technical Guidance (2021/C58/01) as set out in the description of the measure.
262C17.I3TApproval of R&I projects with at least 35 % linked to the green and digital transition-Number3 110Q22024At least 3 110 R&I projects have been approved with at least 35 % linked to the green and digital transition, including 110 projects linked to PERTE Chip. 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.
263C17.I4TSupport to scientific research career through scholarships and grants-Number2 070Q22024The Spanish scientific research career is enhanced by the support of at least 2 070 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 775 researchers having received a “research start-up package” within the stable contract similar to Tenure Track, out of which 25 researchers have received a CHIP start-up research package.
264C17.I4TCompletion of scholarship and grants to support the Spanish scientific research career-Number2 070Q22026The Spanish scientific research career is enhanced by at least 2070 researchers having completed the Juan de la Cierva Incorporation program, Juan de la Cierva Training programme, Industrial PhD Programme and Torres Quevedo Programme.
265C17.I5TInnovative and technology-based companies have received capital under the program INNVIERTE to strengthen their research activities at an early stage-Number45Q42023To 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 harm’ Technical Guidance (2021/C58/01) as set out in the description of the measure.
266C17.I5TSupport to young technology-based firms to carry on their business plan.-Number348Q22024Through 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.
459C17.I5TCompletion of projects to promote technology transfer and support the transfer of the research results on innovative technologies-EUR (million)118.8Q32026Completion of the following projects for a total amount of EUR 118 800 000.

Projects awarded shall include the following:

- Call for innovation ecosystems based on the Cervera Networks of Excellence

- Improvement of the capacities and orientation of the Research Results Transfer Offices

- Call for Cervera Grants to technology centres, research centres and SMEs and midcaps to carry out R&D in priority technologies

- Call for support to Spanish SMEs with the European seal of excellence
267C17.I6TSupport to projects to strengthen the strategic capacities and internationalisation of the National Health System, projects related to the precision personalized medicine strategy and contribution to a public – private investment vehicle in advanced therapies.-EUR (million)436.2Q12024Publication in the OJ of at least EUR 436 185 000 awarded:
* EUR 174 000 000 in projects to strengthen the strategic capacities and internationalisation of the National Health System, including:
- EUR 80 000 000 for the award of the Strategic Action on Health
- EUR 75 000 000 grants to increase the scientific capacities of the research centres associated with the national health system and grants for proposals linked to the financing of scientific and technical equipment including the renewal of scientific-technical equipment in obsolescence,
- EUR 6 000 000 for grants for the Seal of Excellence Instituto de Salud Carlos III;
- EUR 13 000 000 grants for public-private partnerships for the incorporation of the GMP/LPG environment into the SNS research groups, that is, grants for the internationalization of the National Health System
* EUR 140 500 000 in projects related to the Strategy on Personalised Medicine, including:
- EUR 29 500 000 general call for Personalised Medicine
- EUR 91 500 000 call for specific programmes on Personalised Medicine
- EUR 15 000 000 call for the Plan on Personalised and Advanced Therapies
- EUR 4 500 000 call for the Spanish internationalisation on Personalised Medicine
Measures for the internationalisation of the Health System shall support Spain’s position in the European Health sector, through encouragement of the Spanish participation in the EU HEALTH programme and in Horizon Europe. It shall allow for the funding of research and innovation clusters that are part of joint cross-border programming projects selected for funding by Horizon Europe and Horizon 2020 partnerships, such as ERA-Net co-fund, European Joint Programming Initiatives (EJPs) or International Joint Programming Initiatives (JPIs), initiatives set up under Article 187 and 185 of the Treaty on the Functioning of the European Union (TFEU) and partnerships established in the Horizon Europe Framework Programme.
*And at least 1 contribution of EUR 36 685 000 to a public-private investment vehicle in advanced therapies.

* EUR 85 000 000 in actions under PERTE for vanguard health: i.) Call for Joint Missions of the Ministry of Health and the Ministry of Science and Innovation in Rare Diseases. ii.) Call for joint missions of the Ministry of Health and the Ministry of Science and Innovation in the implementation of precision medicine. iii.) Call for investment in training, upgraded infrastructure, design and equipment for research capacities of Patient Oriented Clinical Research Units.
268C17.I6TCompletion of all projects to strengthen research development and innovation in the health sector.%100Q22026Completion of all projects for a total amount of EUR 527 126 000.
Projects awarded including the following calls:
* With regards to strengthening the strategic capacities and internationalisation of the National Health System:
- the Strategic Action on Health
- projects to increase the scientific capacities of the research centres associated with the national health system,
- proposals linked to the financing of scientific and technical equipment including the renewal of scientific-technical equipment in obsolescence,
- projects for the Seal of Excellence Instituto de Salud Carlos III; and
- public-private partnerships for the incorporation of the GMP/LPG environment into the SNS research groups.
* With regards to the to the Strategy on Personalised Medicine:
- projects of the general call for Personalised Medicine
- projects of the call for the Plan on Personalised and Advanced Therapies
- projects of the call for the Spanish internationalization on Personalised Medicine
* At least 2 capital increase to carry out clinical trials (phase II and III) in drugs for advanced therapies

460C17.I6TDisbursement of funds to R&D projects under PERTE Health-EUR (million)243Q32026Under PERTE Health, EUR 243 000 000 have been disbursed to the following R&D projects:

- projects for the strengthening and internationalization of the industrial capacities of the health sector,

- projects for joint mission for rare diseases, including ALS and neuromuscular diseases,

- projects for joint mission on precision medicine,

- creation of a Proteomics and Metabolomics Platform at the Instituto de Salud Carlos III (ISCIII),

- projects for the update of ISCIII´s human biomonitoring infrastructure; and

- projects for the upgrade of Patient Oriented Clinical Research Units to upgrade their infrastructure, design or equipment for their research capacities, training in clinical research or developed clinical research control offices.
269C17.I7MEnergy storage R&D centreCentre built and equippedQ22026An energy storage R&D centre is built and equipped in Extremadura with the aim of spurring technological and scientific response to the management of green energy production, in particular regarding Industrial Hydrogen Applications, as well as the production, storage, and transport of green hydrogen. The centre shall include experimental demonstration facilities for testing and validating energy storage solutions. It shall be equipped with the necessary scientific and technical equipment.


Consejo Superior de Investigaciones Científicas shall have completed the following investments:

- R&D&I projects related to sustainable plastic in a circular economy, the production
of alternative plastics and sustainable management of plastic waste

- a project on climate change and impact on water reserves

- a project on high-tech components in the energy transition, in particular looking at energy storage and the development of prototype plants for CO2 capture from industrial process emissions in energy-intensive industries by CSIC

- a research project on strategic metals for the energy transition


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.
270C17.I8TSupport to R&D&I projects in sustainable automotive-Number35Q22022At 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 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.
461C17.I9MPublication of the awards of the calls for R&D&I in the aerospace sector.Publication in the OJQ42024Publication in the OJ of the awarding of EUR 70 000 000 under calls for aerospace R&D&I projects within the framework of the Space Technology Plan. 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.
271C17.I9TSupport to R&D&Innovation projects in the aerospace field, with focus on low and zero emission-Number65Q42023At 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.
272C17.I9TCompletion of the R&D&Innovation projects in the aerospace field, with a focus on low and zero emission-Number81Q32026At least 81 companies have completed their 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 and to carry out pre-commercial public procurement to develop technology and innovation in the field of Earth observation satellite. 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.
462C17.I9TDisbursement of funds to projects under PERTE Aerospace.-EUR (million)90Q32026Under the Space Technology Program, disbursement of at least EUR 90 000 000 in grants and non-reimbursable loans for R&D&Innovation projects. 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.


Q.3    Description of the investments for loan support  

Investment 10 (C17.I10) - Loan support under PERTE Health and PERTE Aerospace

The investment concerns the use of loan support under the Recovery and Resilience Facility to promote private investments in the health and aerospace sector held under the framework of PERTE Health and PERTE Aerospace.


Under PERTE for Health, the objective of the measure is to strengthen the scientific, technological and innovation capacities in the health sector. In particular, the measure shall support investments through: 1) loans to companies in the health sector to support activities such as R&D&I, industrial scaling, modernization and updating of manufacturing processes, and the development and implementation of sustainable processes; 2) investment by INNVIERTE in technological and innovative Spanish companies in the health sector; and 3) loans to Research Centers of the National Health System to expand their research and technological development capacities.


Under PERTE Aerospace, the objective of the measure is to strengthen the scientific, technological and innovation capacities in the aerospace sector. The measure shall support investments through loans to companies in the aerospace sector in activities such as R&D&I, industrial scaling, modernization and updating of manufacturing processes, digitalization and technological upgrade, the development and implementation of sustainable processes.


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 agreement(s) between the executing entity and awardee entity and the subsequent investment policy of the financial instrument 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 use 182 ; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 183 ; (iii) activities and assets related to waste landfills, incinerators ] 184 and mechanical biological treatment plants. 185  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 ] 186 ; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 187 ; (iii) activities and assets related to waste landfills, incinerators ] 188 and mechanical biological treatment plants. 189

-Require compliance with relevant EU and national environmental legislation of the beneficiary shall be required by the implementing entity.

The implementation of the measure shall be completed by 31 August 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L67C17.I10TInvestment in equity support in the health sectorEUR (million)

027Q32026Disbursement of EUR 27 000 000 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.
L68C17.I10TCommitment of funds in the form of loans to support the health and aerospace sectorsEUR (million)0181.6Q42024Commitment by CDTI of EUR 181 600 000 in loans for investments in R&D&I, industrial scaling, modernization of manufacturing processes, and implementation of green technologies in health and aerospace sector.
L69C17.I10TDisbursement of funds in the form of loans to support the health and aerospace sectorsEUR (million)0461.7Q32026Disbursement by CDTI of EUR 461 700 000 in loans for investments in R&D&I, industrial scaling, modernization of manufacturing processes, and implementation of green technologies in health and aerospace sector.
L70C17.I10TEnhancement of the R&D capacities of the National Health System.Number04Q32026Finalization of the investment projects for the enhancement of the research and technological development capacities of at least four Research Centers of the National Health System.

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).

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) - Strengthening cohesion, equity and universality

The aim of this reform is to further strengthen access to universal health care in Spain, equality in access to health care and cohesion in health care between the different territories of the country. The reform consist of three pillars:

- Law on Equity, Universality and Cohesion of the National Health System. The objectives of the law are: i) ensure access to healthcare for all, ii) integrate patients’ representatives in the governance bodies of the Spanish National Health System, iii) limit the use of new co-payments, iv) change the definition of social and health benefits in the portfolio of services of the National Health System, v) ensure coordination between health and social authorities, vi) introduce an impact assessment for all regulatory changes in the area and vii) reform the use of pharmaceuticals in the National Health System. This law shall be accompanied by an in-depth impact assessment exploring also its effects on the long-term sustainability of public finances and it shall be made public.

- The reorientation of highly complex care in the health system by consolidating and developing the network of focal points (CSURs) and reordering highly complex non-CSUR care.

- Increase the common portfolio of public health services. This reform shall expand and improve the services of the common portfolio with dental care, genomic medicine, orthopaedic and prosthetic care and preventive care.

The implementation of the measure shall be completed by 31 December 2023.

Reform 4 (C18. R4) - Strengthening professional skills and reducing temporary employment

The purpose of the reform is to address shortages of nurses and doctors, reduce the use of temporary contracts, improve working conditions and enhance training and professional development.

The reform shall cover two areas:

1.The amendment of the law governing healthcare workers in Spain (Framework Statute) in order to reduce temporary employment, ensure the filling of posts in certain geographical areas not sufficiently served through incentive measures, improve the environment and working conditions through measures that contribute to professional development and retain talent in the Spanish system, with improvements not only in economic conditions, but also by opening up possibilities in teaching and research. In the process of amending the Law, reports shall be made on its economic impact and, in particular, on the long-term effects of the Law on the sustainability of public finances.

2.The entry into force of a Royal Decree Law to improve the specialised health training system. The Law shall regulate cross-cutting training in health sciences specialisations, specific training areas and the procedure for validation and recognition of specialist qualifications in health sciences.


This reform is related to Reform 1 in Component 11 (C11.R1).

The implementation of the measure shall be completed by 31 December 2023.

Reform 5 (C18.R5) - Reforming the regulation of medicines and improving access to medicines

The main aim of this reform is to update the Spanish regulatory framework for medicinal products and medical devices by amending the Law on guarantees and rational use of medicinal products and medical devices (Royal Legislative Decree 1/2015, of 24 July), which is the legislation currently establishing the relevant regulatory framework in Spain. In particular, the system has to be adapted to cope with new disruptive scientific developments, to deepen measures to rationalise pharmaceutical spending, to incentivise the rational use of medicines and to make changes in view of the experience during the pandemic. In the process of drafting the Law, reports shall be made on its economic impact and, in particular, on the long-term effects of the Law on the sustainability of public finances.

The implementation of the measure shall be completed by 31 December 2023.

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 31 December 2023.

Investment 2 (C18.I2) - Actions to strengthen prevention and promotion of health

This investment aims at strengthening preventive care. It focuses in particular on promoting healthy lifestyles and environments. It shall cover areas such as the following: fight against smoking, prevention of alcohol consumption, mental health promotion, promotion of healthy living environments and lifestyles, the antimicrobial resistance plan, and cancer prevention, including dissemination of the European code against cancer.

The implementation of the investment shall be completed by 31 December 2023.

Investment 3 (C18.I3) - Increased capacities to respond to health crises

The pandemic has highlighted the need to strengthen capacities for surveillance, early detection and rapid response to critical situations as well as the need to strengthen the capacities of laboratories and health institutions. This investment shall consist of a set of actions aimed at increasing the capacity to respond to future health crises:

1. Equipment for the new State Public Health Centre;

2. Public Health Surveillance Information System, that shall expand, improve and integrate existing information systems for communicable and non-communicable diseases in Spain;

3. Completion of the Melilla University Hospital and construction of the new building of the National Dosimetry Centre;

4. Increasing the capacity of the testing laboratory for individual protective equipment at the National Institute for Occupational Safety and Health;

5. Strengthening the National Centre for Food;

6. Technological investments in the Medicines Agency and the National Transplant Organisation;

7. Assessment of the performance of the National Health System during the pandemic.

The implementation of the investment shall be completed by 31 December 2025.

Investment 4 (C18.I4) - Training of health professionals and resources to share knowledge, and improving the treatment of patients with rare diseases

This investment aims to strengthen the skills and competences of health professionals, with a particular focus on training linked to the reforms and investments of this component of the Spanish recovery and resilience plan. It also aims to promote tools to enable health professionals to share knowledge in order to improve coordination and quality of health care, including on priority areas covered by this Component. It further aims to improve the treatment of patients with rare diseases.

The investment shall cover five areas:

·Continuous training in the following areas: use of health technologies and information systems, surveillance of public health 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 violence, early detection of child abuse, bioethics, end-of-life care, clinical communication, evidence-based medicine, teamwork, research methodology, development of management skills of those responsible for health centres, training of tutors of specialized health training and training for evaluators of continuous education.

·The establishment of a system for assessing and accrediting the non-regulated skills acquired by the professionals of the National Health System

·Collaborative tools for dealing with highly complex conditions.

·Developing a computerised mapping to visualise shared resources and services for early care and genomic medicine in Spain.

·Completion of pilot projects to equip the National Health System with interoperable capacities, infrastructure, equipment and information systems to facilitate the improvement of healthcare for patients with rare diseases.


The implementation of the investment shall be completed by 30 June 2026.

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 investment shall consist of the implementation of a plan to rationalise the use of medicines and medical devices. The plan aims at achieving the following objectives:

·using medical products only where they are necessary and, if used, use those which are the most cost-effective;

·reduce polypharmacy (more than five medicines) and the unnecessary use of medicines;

·reduce the clinical uncertainty associated with new medicines by increasing scientific knowledge, improving available information and reducing financial uncertainty.

·expand the portfolio of genomic services in the National Health System

The plan includes the creation or further development of three systems to improve the evaluation of drugs and health technologies in Spain:

1.Creation of the Network for the Evaluation of Medicines in the National Health System: A technological platform shall be developed to manage and share the Medicines Assessment and Positioning Reports (which analyse the added value of new medicines on the basis of their cost-effectiveness) in their different stages of development.

2.Expansion of the High Impact Medicines system (VALTERMED). This tool is based on a registry of administrative, clinical and therapeutic data to track and analyse the initial status and evolution of patients after the start of pharmacological treatment. The aim of this new tool shall be integrated with the information systems of the Autonomous Communities and shall incorporate information related to the impact of medication on patients' quality of life.

3.Set up of the Spanish Network of Health Technologies and Care (RedETS). This network plays a key role in providing scientific and technical advice for decision-making on the incorporation of health technologies and services into public financing. The technological platform shall make it possible to manage and share the different RedETS products in their different stages of development among the agencies/units of the Network, and to monitor compliance with the deadlines defined for each of the stages.

The investment shall include projects related to: the promotion of the use of generic and biosimilar medicines, the development and modernisation of orthopaedic and prosthetic services and products, the training of health professionals on the rational use of medicines, and solutions to boost innovations in medicinal products.

The investment shall also expand the catalogue of genetic testing of the National Health System through the purchase of the necessary equipment, and the creation of an information system for the integration of genomic information at national level.


The implementation of the investment shall be completed by 30 June 2026.

Investment 6 (C18.I6) - Health data lake

This investment consists of the creation of a Health Data Lake, which gathers information from different information systems, including regional systems, with the aim of facilitating massanalysis in real-time to support and improve diagnostics and treatment, identification of risk factors, trend analysis, identification of patterns, prediction of health risk situations and programming of resources to deal with them, including using artificial intelligence algorithms, and new scalable system architectures and new tools for processing and identification of models.

The implementation of the investment shall be completed by 31 December 2025.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoal
273C18.R1MAction Plan for primary and community careApproval by the Consejo InterterritorialQ42021The 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.
274C18.R2MApproval of the Spanish Public Health StrategyApproval by the Consejo Interterritorial SanidadQ22022The 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.
275C18.R3MLaw on Equity, Universality and Cohesion of the National Health System, and the reorientation of highly complex care and the increase in the common portfolio of servicesEntry into force of the law and approvals by the Consejo Interterritorial Sanidad Q42023The objectives of the law and building blocks are: Ensure access to healthcare for all, integrate patients’ representatives in the governance bodies of the Spanish National Health System, limit the use of new co-payments, change the definition of social and health benefits in the portfolio of National Health System, ensure coordination between health and social authorities, and introduce an impact assessment for all regulatory changes in the area and, finally, reform the use of pharmaceuticals in the National Health System. This law shall be accompanied by an in-depth impact assessment that shall also be made public, exploring also its effects on the long-term sustainability of public finances.


Following the agreement of the Consejo Interterritorial Sanidad, entry into force of a Ministerial Order increasing the common portfolio of public health services by at least expanding and improving the services related to dental care, genomic medicine, orthopaedic and prosthetic care and preventative care.


Approval by the Consejo Interterritorial Sanidad of the consolidation and development of the network of focal points and the reordering of the care not managed by those Centres, Services and Units of Reference (CSUR)
276C18.R4MLaw on the Framework Statute for Statutory health service Staff, and improvement of the specialised health training systemEntry into force of the amendment to the law, and entry into force of the Royal DecreeQ42023The Framework Statute is the basic norm that regulates access to the status of health official and governs the provision of posts, promotion and mobility and working conditions. The amendment has the following objectives:
- Reduce temporary contracts.
- Ensure deployment of professionals in certain geographical areas not sufficiently served through incentive measures.
- Improve the environment and working conditions through measures that contribute to professional development and retain talent in the Spanish system, with improvements not only in economic conditions, but also by opening up possibilities in the healthcare, teaching and research aspects.
This law shall be accompanied by an in-depth impact assessment exploring also its effects on the long-term sustainability of public finances


Entry into force of the Royal Decree to improve the specialised health training system
277C18.R5MLaw on guarantees and rational use of medical productsEntry into force of the lawQ42023Entry into force of the law on guarantees and rational use of medical products. Some of the main objectives of this legal reform are:
- Modify the reference price system by introducing elements that increase competition.
- Consolidate the remote dispensing of medicines.
- Allow medicine warehouses of the socio-sanitary centres to be linked to the primary care pharmacy services.
- Modify the system to calculate the quarterly contribution made to the National Health System by manufacturers, importers and suppliers of medicines and health products financed with public funds.
- Clarify the competences regarding drug advertising control.
- Modify the rates applied by the Medicine Agency.
- Modify and update the sanctioning procedure and infractions.


This law shall be accompanied by an in-depth impact assessment exploring also its effects on the long-term sustainability of public finances.
278C18.I1MApproval of the equipment investment plan and distribution of fundsApproval by the Consejo Interterritorial SanidadQ42021Approval by the Consejo Interterritorial of the plan and distribution of funds, setting out mechanisms for the award of EUR 796 100 000 of grants.
279C18.I1TInstallation/renewal/expansion of equipment devices-Number0750Q42023Put in operation at least 750 new equipment devices through renewals, extensions or new installations throughout the country.
280C18.I2TPublic health campaigns and actions-Number011Q42023At least 11 public health dissemination or screening campaigns have been carried out, in areas such as the following: fight against smoking, prevention of alcohol consumption, mental health promotion, promotion of healthy living environments and lifestyles, the antimicrobial resistance plan, and cancer prevention, including dissemination of the European code against cancer. The campaigns shall be nationwide. Dissemination shall be carried out through radio, print media, Internet, direct marketing and outdoor actions.
281C18.I3MPublic Health Surveillance Network Information SystemCertificate of entry into operationQ42025A monitoring system for the State and the autonomous communities (Public Health Surveillance Network Information System) shall be operational to enable early warning and rapid response, in order to detect problems that may pose a health risk, disseminate information from the competent authorities and facilitate the implementation of control measures.


Equipment for the new State Public Health Centre shall be purchased for a total value of at least EUR 9.45 million.


The purchase of equipment of the Melilla University Hospital and construction of the new building of the National Dosimetry Centre and the purchase of equipment and implementation for systems and infrastructure to increase the capacity of the testing laboratory at the National Institute for Occupational Safety and Health, the National Centre of Food, the Agency for Medicines and Health Products and National Transplant organisation for a total value of at least EUR 44 million shall be completed.


The assessment of the performance of the National Health System during the pandemic shall be completed and published.
282C18.I4THealthcare professionals trained within the framework of continuing education plans-Number090 000Q42023At 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.
463C18.I4TTraining of health professionals and resources to share knowledgeQ22026At least 1 300 healthcare shall be trained on international models of assessing and accrediting health professional skills (health professional recertification models). The following IT applications shall also be developed for assessing and accrediting the non-regulated skills:

·Web application for re-certification

·The integration of professional recertification data into the REPS portal


Collaborative tools for dealing with highly complex conditions shall be purchased or developed. The collaborative tools shall include at least the following functionalities:

·Shared clinical processes for patient management.

·Communication between professionals.


A computerised mapping to visualise shared resources and services for early care and genomic medicine shall be completed
283C18.I5MVALTERM ED system and platform for the Assessment of Health Technologies and Benefits of the National Health SystemCertificate of entry into operationQ42023The network between the M inistry of Health and the Autonomous Regions for the evaluation of medicines is operational, the VALTERM ED system is operational, and a platform has been created for the Spanish Network of Agencies for the Assessment of Health Technologies and Benefits of the National Health System (SNS REDETS).

464C18.I5TPlan to rationalise the consumption of pharmaceuticals and promote sustainabilityQ22026A campaign for the promotion of the use of generic and biosimilar medicines shall be carried out.

An information system for the management of the prescription of orthopaedic and prosthetic services shall be implemented.

At least 46 300 health professionals shall receive training on the rational use of medicines, on the use of scientific knowledge for clinical action and for the development of skills in critical reading of scientific literature.

A diploma course shall be created on the evaluation of assessment of medicinal products and health technologies
284C18.I6THealth data lake operational-Number017Q42023A health data lake shall be operational for the State and include at least 17 autonomous regions or cities with the objective of enabling mass data analysis for the identification and improvement of diagnosis and treatments.
465C18.I4TCompletion of projects to improve healthcare for patients with rare diseasesMillion EUR050Q22026Completion of pilot projects with the value of at least EUR 50 million to equip the National Health System (SNS) with interoperable capacities, infrastructure, equipment and information systems to facilitate the improvement of healthcare for patients with rare diseases
466C18.I5TExpanding the genomic services in the National Health SystemMillion EUR023Q22026The equipment necessary for implementing the expanded catalogue of genetic testing, with a value of at least EUR 23 000 000 shall be purchased and an information system for the integration of genomic information at national level shall be operational
466aC18.I6TMass data processing projects2Q42025At least two mass data processing projects shall be implemented as part of the investment in the health data lake


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 shall envisage: (a) the development of a network of support centres for training in basic and advanced digital skills, (b) e-inclusion actions with a view to empowering the elderly or facilitating training for vulnerable children, (c) various awareness-raising campaigns, (d) activities to increase the digital capabilities of the general population, and (e) the development of digital resources for the dissemination and teaching of the Spanish language. The measure shall also promote the digital empowerment of women and foster scientific and technological vocations at school.

The implementation of the measure shall be completed by 30 June 2026.

Investment 2 (C19. I2) - Digital transformation of education

The objective of this measure is to enhance access to digital learning through the provision of portable devices to at least 300 000 students from vulnerable groups in public or publicly subsidised schools. It shall also install, update and maintain interactive digital systems (IDS) in at least 240 000 classrooms in public and publicly subsidised schools to enable distance and blended learning. The measure shall also support the preparation or revision of a digital strategy in at least 22 000 public and publicly subsidised school centres, and it shall include the digital training of 700 000 teachers.

This measure shall also support the implementation of the Digital VET Plan. This shall be achieved through a digital accreditation management tool for professional skills acquired through work experience, and through the creation of digital VET management tools for employment in line with the National Qualifications Catalogue and with the register of the professional training life. Finally, the measure shall support the creation of simulators, digital twins and technological hubs.

The implementation of the measure shall be completed by 31 December 2025.

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 – notably the young – to improve their employability. The training shall also target the public administration (amongst others, health professionals, troops and seafarers in the armed forces and reservists of special availability, staff working in the social security and finance areas). Finally, the measure shall support the digitisation of SMEs through actions addressed to specific sectors of the economy and training for persons that may act as change catalysers, including experts and managers of firms.

The implementation of the measure shall be completed by 30 June 2026.

Investment 4 (C19. I4) - Digital professionals

The objective of this measure is to adapt the existing vocational training offer on advanced digital skills, and to attract and retain talent in those fields. It shall also create open educational resources for digital teaching in artificial intelligence and cybersecurity at various levels.

The measure includes special trainings for approximately 20 000 IT experts, with a focus on cybersecurity, as well as the financing of 4-year scholarships to attract and retain talent in advanced digital skills.

The implementation of the measure shall be completed by 31 December 2025.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
285C19.R1MApproval of the National Digital Competences Plan by the Council of MinistersReference of the Council of MinistersQ12021Approval 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.
286C19.I1TTraining of citizens on digital skills.-%075Q42023At least 75 % of the budget shall have been committed for actions under the investment to train citizens on digital skills.
287C19.I1MCompletion of actions to enhance digital capabilitiesQualification certificate from national digital training centresQ42024Creation of a national network of digital skills (including the reform of 1 500 centres of professional training), and implementation of awareness campaigns and communication plans
288C19.I1TTraining of citizens on digital skills.-Number02 600 000Q220262 600 000 citizens trained on digital skills, according to the actions under the measure. The trainings shall be of at least 7.5 hours.
289C19.I2MProgramme to equip public and publicly subsidised schools with digital toolsPublication in the Official JournalQ42021Approval 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.
290C19.I2MCompletion of actions for the digital transformation of educationCertification from state and regional administrationQ42025Completion of the actions for the digital transformation of education, including the certification on digital skills of at least 80 % of 700 000 teachers trained on digital skills; and at least 22 000 centres supported in the preparation and revision of their digital strategies.
291C19.I2TProvision of connected digital devices in public and publicly subsidised schools to bridge the "digital divide", and equip a minimum of 240 000 classrooms-Number0540 000Q42025Completed provision of connected and interactive digital devices for at least 300 000 students and equipment for at least 240 000 classrooms in public and publicly subsidised schools to bridge the "digital divide". Certifications from the state and regional administrations of the acquisition and delivery of the equipment.
292C19.I3TDigital training for employment-Number0300 000Q22026At least 300 000 people participated in trainings on digital skills. Each training shall have a minimum of 150 hours.
292aC19.I3TDigital training in the working environment-EUR (million)0310Q22026Completion of trainings on digital skills in the working environment and training contents to support its delivery corresponding to a total budget of at least EUR 310 million. Each training shall have a minimum of 25 hours.
293C19.I4TScholarship programs for digital talent-Number0300Q42024At least 300 recipients awarded scholarship programs for digital talent attraction and retention (cumulative 2021-2024). Each programme shall have a minimum of 240 ECTS.
294C19.I4TTraining of IT professionalsNumber018 000Q42025At least 18 000 IT professional trained in specialised courses of at least 250 hours each.


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 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) - Reskilling and upskilling of the labour force linked to professional qualifications

This investment shall include four actions aimed at maintaining and improving the professional skills of the active population over 16 years (employed or unemployed):

a)The assessment and formal accreditation of professional skills acquired through work experience and non-formal training. To this end, it aims to ensure that existing skills are formally recognised and shall provide access to further training and new qualifications. In total, the Plan shall invest in the registration, evaluation and accreditation of 2 000 000 units of competence over five years. 

b)A d-Digital modular offer for employees associated with competence units of the National Catalogue of Professional Qualifications. The action shall target the people employed and shall ensure that at least 300 000 workers obtain digital training for professional advancement and enabling them to acquiring higher skills. 

c)Making vocational training more flexible and accessible through the creation of “Aulas Mentor”. The action shall provide non-formal training in line with the National Catalogue of Professional Qualifications for people in rural areas or at risk of depopulation. A specific focus shall be on women with a view to open new opportunities for learning, job creation and improving the local economy.

d)Modular up- and reskilling training for employed and unemployed. The action shall offer training in emerging and rapidly evolving forward-looking skills that are expected to generate jobs in the future, including green transition, the care economy and other strategic sectors identified in the Modernisation Plan. Priority shall be given to those groups that are most vulnerable and offer training aimed at reskilling and upskilling of at least 700 000 employed and unemployed people.

The implementation of the measure shall be completed by 31 December 2025.

Investment 2 (C20.I2): Digital transformation of vocational training

This investment shall aim at transforming and modernising vocational training to support digitalisation of each production sector, but also gives priority to environmental sustainability as a key competence. It shall include four actions:

a)Digital and green training of vocational training teachers, enabling them to act as a key pillar in the training process and as levers for the digital and ecological transition applied to the respective productive sectors for vocational training. The focus is to ensure the technical, professional and pedagogical skills of teachers to underpin the quality of the education and training system.

b)Conversion of classrooms into applied technology spaces that recreate working environments using technological resources and allow students to approach technologies that they shall later find in the companies. The investment shall allow the establishment of at least 1 253 “technology” classrooms.

c)Creation of “entrepreneurship” classrooms in public vocational training centres, offering students to understand entrepreneurship as an integral part of professional competence and lay a foundation for them to undertake or start a business. Spain shall ensure that the action shall be fiscally sustainable after the end of the Recovery and Resilience Facility, including by relying on other sources of EU funding.

d)Creation of a network of 50 centres of excellence, stimulating research and innovation in vocational training.

The investments in technology and entrepreneurship classrooms, together with the centres for excellence focusing on research and innovation shall play an important role in modernising the business fabric, supporting the transformation of the economy and improving competitiveness. In addition, they are seen to contribute to boost business creation in strategic sectors, and increasing the size and productivity of SMEs.

The implementation of the measure shall be completed by 31 December 2025.

Investment 3 (C20.I3): Innovation and internationalisation of vocational training

This investment aims to increase the overall supply of vocational training by creating in total 247 452 new places (compared with end 2020) until 2025, rebalancing the supply with the needs of the businesses and effectively respond to regional and local gaps. The focus is on meeting the demand of the labour market for intermediate qualifications. The territorial distribution of the new VET places shall be based on a needs assessment and follow on discussion with relevant stakeholders to ensure that the offer effectively responds to regional/local gaps. It is expected to be agreed in the context of the Education Sectoral Conferences, with the Autonomous Regions.

With a view to promote communication in a foreign language as a key element of professional performance, bilingualism shall be promoted in the area of VET as a strategic objective. The focus shall be on both teacher and pupil education in a foreign language as part of the formative cycle, through the conversion of 3 700 cycles into bilingual offer.

Furthermore, the investment aims to develop innovation and knowledge transfer projects between VET centres and enterprises with a view for them to become a key element of the new vocational training model. The investment also aims at converting medium and high level training cycles into bilingual cycles, as a response to growing internationalisation of businesses and globalisation of economies.

Spain shall ensure that the action shall be fiscally sustainable after the end of the Recovery and Resilience Facility, including by relying on other sources of EU funding.

The implementation of the measure shall be completed by 31 December 2025.

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.

umberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBaselineGoalQYear
295C20.R1MPlan of the Modernisation of Vocational Training and related Royal Decree LawsPublication on MEFP webpage and presentation by the Prime MinisterQ42020Presentation 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
296C20.R2MEntry into force of the Law on the single integrated Vocational Training System, with the objectives of modernising the systemPublication in Official JournalQ22022Entry 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.
297C20.I1TNew units of competence of the National Catalogue of Professional Qualifications-Number02 000 000Q42025Registration (enrolment), evaluation and accreditation of 2 000 000 units of competence of the National Catalogue of Professional Qualifications acquired through work experience and non-formal training routes.
298C20.I1TModular trainings for up- and reskilling of employed and unemployed-Number01 000 000Q42024Delivery of a modular digital training for up- and reskilling (of which at least 300 000 workers trained), and of a modular training aimed at reskilling and upskilling of employed and unemployed people (at least 700 000 individuals trained).
299C20.I2TCentres for excellence and innovation in vocational training-Number050Q42024Creation of at least 50 centres for excellence and innovation in vocational training
467C20.I2TConversion of classrooms into applied technology spacesNumber01 253Q42025At 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.

467aC20.I2TCreation and support of “entrepreneurship” classrooms-Number01 350Q42024Creation and support of at least 1 350 “entrepreneurship” classrooms in public vocational training centres.
467bC20.I2TCompletion of green trainings for VET teachers-Number025 281

Q42024Completion of 30-hour digital and green trainings for at least 25 281 VET teachers.
300C20.I3TAt least 50 000 new VET places compared to the end of 2020.-Number934 204984 204Q42022Accumulated creation of at least 50 000 new VET places compared to the end of 2020. The territorial distribution of the new VET places should be based on a needs assessment and follow on discussion with relevant stakeholders to ensure that the offer effectively responds to regional/local gaps. Date of the baseline: 31 December 2020.
301C20.I3TBilingual vocational training cycles-Number03 700Q42024At least 3 700 vocational training cycles (middle and high) converted to bilingual offering
302C20.I3TNew VET places compared with at the end of 2020-Number934 2041 181 656Q42025At least 247 452 new VET places compared to the end of 2020. Date of the baseline: 31 December 2020.


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

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) - A new curriculum model for key competences, fundamental learning and inclusive academic planning 

Based on the adoption of the new education law (LOMLOE) referred to in Reform 1, this reform includes the adoption of decree laws on minimum requirements for primary, compulsory secondary education and baccalaureate. It also includes the introduction of methodological guidelines for teaching and learning based on a competence-based curriculum, and incorporating “soft skills” taking into account the Council Recommendation of May 22, 2018 regarding key competences for lifelong learning. The decree laws shall include an evaluation framework developed in coherence with the curriculum and focused on the level of acquisition of the competences and on the assessment of the measures that favour the students' progress. The aim is to design a more flexible and open education model that promotes profound learning by applying collaborative methodologies, contributing to improve educational outcomes. The new curriculum shall give attention to education for sustainable development and citizenship. The development of digital competences shall be included at all levels, both through specific content and in a crosscutting perspective.

In this reform, at least 100 external experts shall participate in the elaboration of the curriculum of the areas and subjects of the educational stages and of the evaluation frameworks, which will provide the basis for the drafting of the royal decrees of the new curriculum and the common evaluation framework.

The reform shall also include the preparation of support, guidance and teaching material, as well as training for teachers to ensure that they can effectively implement the new curriculum. The material shall be published online for the use of all teachers together with the dissemination of good practises. At least 4 000 professionals shall complete training for the application of the new curriculum.

The design and implementation of the Reform shall be carried out in consultation with the education advisory bodies and experts and with autonomous communities.

The implementation of the measure shall be completed by 30 September 2024.

Reform 3 (C21.R3) - Comprehensive reform of the university system

The reform focuses on new law on the university system aiming at a comprehensive reform of the 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)Ensuring good governance of university institutions and promoting research, transfer and mobility of teaching and research staff. The aim shall be to ensure 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 shall also ensure that universities are equipped with a highly skilled teachers that the teaching career is more predictable, and that the link between teaching and research is strengthened.

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.

Investment 1 (C21.I1) - Promoting early childhood education and care (ECEC) 

As part of this measure, Spain shall invest in construction of new ECEC facilities, the rehabilitation and refurbishment of existing building, and equipment to establish at least 60 000 new publicly owned early childhood education and care schooling places for children below 3 years. The focus is on providing affordable public places for children in areas of higher risk of poverty or social exclusion and rural areas, notably for the age group 1-2 year olds. The buildings shall be owned either by regional or local authorities, or by the Ministry of Education and Vocational Training in the case of Ceuta and Melilla.

The investment could also cover operating expenditure, including teachers’ salaries during the roll out of the investment to incentivise regional and local authorities for up to maximum 40 000 new schooling places. Spain shall ensure that the action shall be fiscally sustainable after the end of the Recovery and Resilience Facility, including by relying on other sources of EU funding.

The implementation of the measure shall be completed by 31 December 2025.

Investment 2 (C21.I2): Program for orientation, progress and educational enrichment (“PROA+”)

With a view to providing support and guidance to low performing pupils, and reducing both drop out and early school leaving rates, Spain shall invest in extending the existing Program for orientation, progress and educational enrichment (“PROA+”).

This program focuses on activities that ensure the minimum conditions of educability of all students, introduce reinforcement measures for those who having more learning difficulties, mainly in basic skills, seek new forms of organisation and management at the educational centre, and provide additional support and training for teachers. These activities should be aimed at improving the success of all students at these schools.

The program shall target schools with particular educational complexity, including in rural areas, with a significant percentage of vulnerable students who present learning difficulties in regular classrooms. The selection of the centres shall be carried out by educational administrations. The targeted schools are located in particular in areas made up of pupils and families of a low socio-economic and educational background. In total, at least 2 700 schools shall obtain support.

The investment shall be developed in cooperation with autonomous communities in the framework of sectoral conferences, and the territorial distribution of funds shall be based on specific criteria agreed to reflect needs and contribute to reducing regional disparities.

The implementation of the measure shall be completed by 31 December 2024.

Investment 3 (C21.I3) - Support to vulnerable students and families 

Spain shall invest in setting up of at least 1 000 vulnerable student support, guidance and psychoeducational service units in school districts. It shall facilitate support to students and their families to overcome educational obstacles to reduce absenteeism and early school leaving. Cooperation with different learning frameworks (both formal and non-formal) shall be supported, to enhance the development of essential interpersonal, communicative and cognitive skills. The investment shall be developed through territorial cooperation with autonomous communities in the context of sectoral conferences, which shall set out the criteria for the territorial distribution of funds.

The implementation of the measure shall be completed by 31 December 2024.

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 prestigious 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 young PhDs; 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 prestigious 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.

All these grants shall be executed in the period 2021-23, benefiting 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 international 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 31 December 2023.

Investment 5 (C21.I5) - Improving university digital infrastructure, equipment, technologies, teaching and evaluation 

This investment includes a number of measures aimed at improving the technological and digital capacities and skills of universities. These include investment in digital teaching resources and infrastructure such as cloud data storage networks of servers, cyber security, and classroom technologies for online courses; and investments in digital training for academic staff and students.

Investment actions shall improve technological development and improving digital resources in support of digital teaching services. Support shall be provided to centralised infrastructures and ICT services, focusing on fibre networks and deploy ICT services in an efficient manner building on economies of scale and interoperability. A key objective is to direct investment to narrow the digital divide between academic staff and students to improve services and equipment for remote teaching. Other objectives, include investing in fostering cross-university digital innovation projects, which may be extended and replicated on a larger scale, and provide support the national distance education university (UNED) to enhance higher education opportunities in depopulated areas.

The objective shall be to monitor and disseminate, via the website of the Ministry of Universities, the evolution of the "Digital Index for Universities", with the aim to increase the Index by at least 10 % for the university system as a whole in 2023, compared with 2019. This index shall cover different dimensions, including management (such as the number of classrooms enabled for digital teaching, the number of professors using digital systems, the number of online procedures, and the level of connectivity on campuses, etc.); innovation (such as inter-university digital agreements, learning analytics actions, multimedia repositories, digital competences in teaching staff, and personalised itineraries, etc.); and governance (such as a digital transformation plan, digitalisation project portfolios and training plans in digital competences, etc.).

Follow-up information shall be provided annually by universities through the certification of their internal control area.

The implementation of the measure shall be completed by 31 December 2023.

Investment 6 (C21.I6) – Plan for the development of university micro-credentials

This investment aims to develop the capacities of the University system as lifelong learning institutions and contribute to the up-skilling and re-skilling of adults in line with the Council recommendation adopted in June 2022 on a European approach to micro-credentials for lifelong learning and employability.

The first element of this measure shall consist on the adoption of an action plan for the creation of a framework for the development of micro-credentials elaborated by the Ministry of Universities following consultations with stakeholders and that shall be published 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.

The second element of this measure shall consist on the provision of at least 60 000 units of micro-credentials lasting less than 15 ECTS and corresponding to at least 1 000 different training actions, including the possibility of providing more than one unit to the same adult. The training actions shall provide specific knowledge and skills in demand in the labour market. The measure shall also include the publication on the website of the Ministry of Universities of an assessment report of the provision of micro-credentials up to 31 December 2025.

The implementation of the measure shall be completed by 30 June 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBaselineGoalQYear
303C21.R1MEntry in to force of the Organic Law on educationProvision in the law indicating the entry into force of the Organic LawQ12021The 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.
304C21.R2MEntry into force of the Royal Decree on minimum teaching requirements for educationProvision in the Royal Decree indicating the entry into force of the Royal DecreeQ12022The 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.
305C21.R2MMaterials to guide and support teachers for the implementation of the new curriculum, and training of professionalsCertificates of published materials and training givenQ32024Completed preparation of support guide and teaching material. All material shall be published online for the use of 100 % of teachers. At least 4 000 teacher shall have completed training for the application of the new curriculum. At least 100 external experts are to participate in the elaboration of the curriculum of the areas and subjects of the educational stages and of the evaluation frameworks, which shall provide the basis for the drafting of the royal decrees of the new curriculum and the common evaluation framework.
306C21.R3MEntry into force of the Royal Decrees for the organisation of universitiesProvision in the Royal Decrees indicating the entry into force of the Royal DecreesQ32021The 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.
307C21.R3MEntry into force of the Organic Law on the university systemProvision in the law indicating the entry into force of the Organic LawQ22023The new organic Law aiming at promoting access to higher education, adapting the organisation of university courses, ensuring good governance of university institutions and promoting research, transfer and mobility of teaching and research staff. The reform shall enhance 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.
308C21.I1TBudget award for the Promotion of First Cycle of Early Childhood EducationEUR0670 990 000Q42023Budget award to regional/local entities of EUR 670 990 000 for the Promotion of First Cycle of Early Childhood Education through the creation of new publicly owned places.
309C21.I1TNew places for the First Cycle of Early Childhood Education-Number060 000Q42025Promotion of First Cycle of Early Childhood Education schooling through the completed creation of new publicly owned places (new construction and/or reform/rehabilitation and equipment in at least 60 000 places compared with at the end of 2020, and of these operating expenditure for up to maximum 40 000 places up until 2025).
310C21.I2TSupport to schools under the PROA+ programme-Number02 700Q42024At least 2 700 schools supported by the PROA+ programme throughout the country, in line with the requirements of the programme
311C21.I3TAccompanying and Guidance Units for vulnerable students-Number01 000Q42024At least 1 000 Accompanying and Guidance Units for vulnerable students shall be operational throughout the country.
312C21.I4TScholarships and grants, for post-doctoral students, assistant professors, and researchers-Number02 600Q42023Granting of scholarships and grants, for post-doctoral students, assistant professors, and researchers, 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 prestigious foreign universities and research centres, as well as in Spanish universities and other public agents. 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.
313C21.I5MIncrease in the “Digital Index for Universities”Publication of the index on the Ministry of Universities’ websiteQ42023Completion of investments in (i) digital resources such as digital equipment and infrastructures enhancement; (ii) cyber security and classroom technologies for online teaching; (iii) digital training for academic staff and students; and (iv) investments for digital services platforms; needed to increase the “Digital Index for Universities” by at least 10 % compared to 2019 levels for the university system as a whole, and covering different maturity dimensions: Management, Innovation and Government. Eligible projects shall have been initiated as of February 2020. The “Digital Index for Universities” is a shortened version of the “Digital Maturity Model for Universities” (MD4U), a framework of indicators used by Crue-TIC (IT sectorial of the Conference of Chancellors of Spanish Universities) for its annual survey to characterize the level of digitalization of Spanish universities in the areas of management, innovation and governance. The “Digital Index for Universities” is a "dashboard" to monitor the evolution of the digital level of universities. The baseline for the impact of the programme are the values of the level of digitisation of the university system in 2019, with the date of the baseline 31 December 2019.
468C21.I6MAdoption of the Action Plan for the development of university micro-credentialsPublication on the website of the Ministry of UniversitiesQ22023Adoption of an action plan for the creation of a framework for the development of micro-credentials elaborated by the Ministry of Universities following consultations with stakeholders. 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.
469C21.I6TUuniversity micro-credentials issued to adultsNumber060.000Q22026Provision of at least 60 000 units of micro-credentials lasting less than 15 ECTS and corresponding to at least 1 000 different training actions, including the possibility of providing more than one unit to the same adult. The training actions shall provide specific knowledge and skills in demand in the labour market. The measure shall also include the publication on the website of the Ministry of Universities of an assessment report of the provision of micro-credentials up to 31 December 2025.


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

The Reform aims at strengthening the public system of social services through the adoption of legislation to guarantee a minimum common service portfolio and common standards for their provision throughout the territory, guaranteeing the equality of all Spaniards in the exercise of their rights, as provided for in Article 149 (1) of the Spanish Constitution. To this end, it shall contribute to reducing disparities and inequalities relating to the type, level and quality of services provided. The regulatory framework shall be agreed with the Regions and Local Corporations and also cover the organisation of the public system, including its internal coordination and coordination with other social protection systems (education, health, justice, housing and urban planning, employment, etc.); the participation of social enterprises in the provision of social services; the system of powers and financing. Furthermore, it aims at promoting innovation, improving skills of social service workers and the setting up of a new social services information system.

The implementation of the measure shall be completed by 30 June 2023.

Reform 3 (C22.R3) - Adopt a new law on protecting families and recognising their diversity

A new law on protection of families and recognising their diversity shall be adopted, in order to respond to the demographic and societal transformations that have taken place over the last decades. The aim of this new law shall be to provide legal recognition of the different types of family structures and determining the benefits and services that they are entitled to depending on their features and income levels. To this end the reforms shall include the systematisation, updating and improvement of the legal framework and the protective action that the General State Administration recognises for families, taking into account their diversity, both in terms of social protection (benefits, social services) and legal (reforms in Civil Law for certain groups: unmarried couples, reconstituted families) and economic (taxation, grants, etc.). It shall also include a review of the Law on Large Families.

An overarching objective of the reform is to reduce child poverty. A specific focus shall therefore be put on reducing inequalities by providing protection to families with special needs or in vulnerable situations, such as single parent households, or those at risk of poverty or social exclusion. Moreover, the law shall establish shared principles and objectives to ensure coherence and complementarity with other public policies, including taxation and improve protection based on subjective rights.

The implementation of the measure shall be completed by 30 June 2023.

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

This reform includes the approval of the new Minimum Vital Income (MVI) scheme in May 2020, the establishment of one single national system for non-contributory financial benefits, and a minimum level of non-contributory financial benefits for the most vulnerable households.

Taking the MVI scheme as a starting point, a plan shall be adopted to reorganise and simplify the system of non-contributory financial benefits of the General State Administration. The plan aims to integrate and rationalise non-contributory benefits on the basis of the MVI scheme, in order to improve the effectiveness and efficiency of public resources and focus them on vulnerable and people at risk of poverty or social exclusion. The focus shall be on ensuring appropriate coverage depending on the circumstances leading to vulnerability and ensuring adequate income support, thereby contributing to poverty reduction. To this end, it shall take into account the structural needs of households, notably families with children and people with disabilities. It shall also link income support to active job seeking, in order to foster socio-economic integration and avoid “poverty traps”.

The implementation of the measure shall be completed by 31 December 2023.

Investment 1 (C22.I1): Long-term care and support plan: deinstitutionalisation, equipment and technology 

In line with Reform 1 of this component, Spain shall invest in six action areas.

I.In a long-term support plan analysing the current situation of care policies that aims to identify needs for improvement and making proposal for the reform of the current law on personal autonomy and care for people in a situation of dependency. It shall also evaluate the situation and ongoing projects in different territories;

II.A national deinstitutionalisation strategy, including the implementation of awareness-raising and dissemination campaigns;

III.Four pilot projects aimed at boosting deinstitutionalization, and drawing lessons for the transforming of support and long-term care, including for support and long-term care for persons with intellectual disabilities; 

IV.Construction and refurbishment of residential, non-residential and day care centres, and investment equipment to improve the quality of care services. These investment projects shall be implemented by the autonomous communities based on the assessment of territorial needs; and ensuring that new and refurbished residential places are aligned to the UN Convention on the Rights of Persons with Disabilities.

V.Reform of community-integrated day care centres, including in rural areas, run by IMSERSO (Instituto de Mayores y Servicios Social, under the Ministry of Social Rights and Agenda 2030). Eleven centres shall be reformed and adapted to the new long-term care model focusing on persons with physical disabilities, corresponding to 1 100 places. Investments shall also be dedicated to innovative projects in the same centres; and

VI.New tele-care services to move towards proactive and personalised care that contributes to the personal autonomy and maintenance of people reliant on care in their homes.

The implementation of the measure shall be completed by 30 June 2026.

Investment 2 (C22.I2): Plan for the Modernisation of Social Services - Technological transformation, innovation, training and strengthening childcare 

In line with Reform 2 of this component, Spain shall invest in five action areas.

I.New technologies to improve both their effectiveness of social services (shorter waiting times) and their quality (better results of social interventions), including promoting integrated care.

II.Technological tools for the improvement of social services management and information systems, including an online platform to centralise information available at national and regional administrations. This includes specifically the full implementation of the Spanish Social Services Information System (SIESS). This new information system is expected to also allow interoperability with other systems (Employment, Health, Third Sector). It also includes an online tool for analysing projects developed by third sector organisations, for the management of various budgetary programmes related to social services and care for families, children and certain vulnerable groups and online platform to centralise information on care available in the General State Administration and the autonomous communities.

III.Pilot projects to promote innovation in social services.

IV.Training of staff in the public social services system involved in implementing and supporting the new long-term care model.

V.Improving residential infrastructures and other aspects of aspects of childcare and adolescent care centres, better addressing emotional, personal and educational/professional needs.

The bulk of the investment shall consist of projects implemented by regional governments for the technological transformation of social services, and for modernisation of the infrastructure and services associated with residential protection and foster families.

The implementation of the measure shall be completed by 31 December 2025.

Investment 3 (C22.I3): Spain Accessible Country Plan

Spain shall invest to improve the accessibility of persons with disabilities to public services, focusing on improving cognitive accessibility in communication with public authorities (including web sites), and physical access to public buildings and public spaces; suitability of health services physical spaces; accessibility in educational centres; and accommodation of public transport, including accessibility between urban and rural areas. Financial support shall be provided to municipalities for the execution of works and purchase of equipment, notably in rural areas. Investment shall also be dedicated to communication and awareness campaigns, as well as RDI research projects in the area of cognitive accessibility.

The implementation of the measure shall be completed by 31 March 2024.

Investment 4 (C22.I4): Plan Spain protects you from gender violence 

Spain shall invest in telephone and online services to support victims of violence against women, including victims of trafficking and sexual exploitation. It includes 24-hour crisis assistance centres in all provinces, including Ceuta and Melilla, taking into account challenges related to ensuring anonymity and demographic aspects. The creation of these centres is part of Spain’s commitment to the Council of Europe Convention on Preventing and Combating Violence Against Women and Domestic Violence, which was ratified for Spain in 2014. The investment shall also set up a new social and employment guidance service providing various type of services, including legal advice, psychological and emotional support, and assistance to labour market integration. The tele assistance also include protection of victims, including devices for monitoring of distancing measures.

The implementation of the measure shall be completed by 31 December 2025.

Investment 5 (C22.I5): Increasing the capacity and efficiency of the reception system for migrants and applicants of international protection 

Spain shall invest in increasing the capacity of the reception system by increasing the direct participation of the State to the resources of the reception network. This shall contribute to ensure greater stability of the accommodation and the reception services provided. The investment includes an evaluation of needs of the system over the next three years, support for the rehabilitation and refurbishment of existing centres and administrative procedures for the acquisition, construction of new building and possible refurbishment of existing buildings, ensuring energy efficiency. Based on an assessment of good practises, Spain shall also define the management of reception centres by third parties. Finally, the investment shall cover digitalisation of centres and the development of a new digital architecture to improve their management and facilitate the allocation of applicants’ places between the autonomous communities.

The implementation of the measure shall be completed by 30 June 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBaselineGoalQYear
314C22.R1MApproval by the Territorial Council of the evaluation the System for Autonomy and Dependency Care (SAAD).Publication of the evaluationQ22022The 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.
315C22.R2MEntry into force of the Social Services Law and ministerial regulationsProvision in the law and in the ministerial regulations indicating their entry into forceQ22023The adoption of the Social Services Law shall be followed by the adoption of the necessary ministerial regulations. The objectives of the Law are to improve the current system of provision and to regulate the basic conditions under which social services are provided in Spain.
316C22.R3MEntry into force of the Family Diversity LawProvision in the law indicating the entry into force of the LawQ22023The Family Diversity Law has as objectives i) the legal recognition of the various types of family structures in place; ii) the determination of the benefits and services to which they are entitled according to their characteristics and income levels; and iii) the reduction of child poverty taking into account the findings of a redistributive impact assessment.
317C22.R4MEntry into force of the legislative reform of the reception system for migrants and applicants of international protection in SpainProvision in the order indicating the entry into force of the orderQ12022A 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.
318C22.R5MEntry into force of Royal Decree Law 20/2020 of 29 May approving the minimum vital incomeProvision in the law indicating the entry into force of the LawQ22020Entry into force of the Minimum Vital Income (Royal Decree Law 20/2020 of 29 May).
319C22.R5MPublication 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 PlanQ32022Adoption 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, 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.
320C22.R5MEntry into force of legislation to reorganise and simplify the system of non-contributory financial benefitsProvision in the law indicating the entry into force of the LawQ42023The reform shall reorganise and simplify the system of non-contributory cash benefits. The objective of the reform is to include in the coverage instrument built around the minimum vital income scheme (IMV) the main non-contributory benefits provided by the General State Administration, to reorganise and simplify the system of non-contributory financial benefits in line with the aims of “Plan to reorganise and simplify the system of non-contributory financial benefits of the General State Administration”.
321C22.I1TProjects executed by the Ministry of Social Rights and Agenda 2030Number04Q22023Completion of 4 pilot projects on deinstitutionalised care, of which one focusing on support and care to people with intellectual disabilities, and reform of centres corresponding to at least 1100 places of IMSERSO.
470C22.I1TResidential, non-residential and day care places.EUR (million)01 355Q22024Publication in the Official Journal or the public procurement platform of the award of at least EUR 1 355 000 000 for refurbishing and building residential, non-residential and day-care centres, in order to adapt them to the new long-term care model.
322C22.I1THome telecare services in the System for Autonomy and Care for Dependency (SAAD)EUR (million)0304Q12025New tele-care services deployed for at least EUR 304 000 000 Date of baseline: 31 March 2020.
323C22.I1TResidential, non-residential and day care places.Number15 200Q22026Residential, non-residential and day-care centres, refurbished and/or built, so as to adapt at least 15 200 places to the new long-term care model.
324C22.I2MImplementation of specific technological tools to improve the social services information and management systems.External evaluation of all phases and the final results of the project.Q32023The development and implementation of specific technological tools to improve the information and management systems of the social services, shall cover:

I.the Spanish Social Services Information System (SIESS);

II.an on-line tool for the analysis of projects developed by third sector entities;

III.computer tools for the management of various budgetary programmes related to social services and care for the family, children and certain vulnerable groups; and

IV.an online platform to centralise information on care available in the country. 
325C22.I2MCompletion of projects for technological transformation of social services, and for modernisation of the infrastructure and services associated with residential protection and foster familiesControl of the agreements signed with each of the Autonomous RegionsQ42025Completion by regional governments of technological transformation of social services, allowing interoperability with other systems interacting with social services (employment, health, third sector), and modernisation of the infrastructure and services associated with residential protection of child and adolescent care centres, including by better addressing personalised support needs (including emotional and educational/professional) and training foster families, for a total budget executed of at least EUR 450 000 000.
471C22.I2TImplementation of pilot projectsNumber019Q42025Completion of at least 19 pilot projects aimed to promote innovation in social services.
326C22.I3TProjects on improved accessibilityEUR (million)0178Q12024Completion of investments by municipalities, the regional governments and the central government to improve accessibility and remove barriers with a total budget of at least EUR 178 million which should be focused on:

I.improving cognitive accessibility in communication with public authorities (including web sites);

II.improving physical access to public buildings and public spaces, including to health services and education centres;

III.improving accessibility to public transport;

IV.executing adaptation works and purchasing equipment by municipalities, notably in rural areas.

V.Communication and awareness campaigns,

VI.RDI research projects in the area of cognitive accessibility.
473C22.I4MSetting up various type of services for victims of sexual violence.Entry into force of legislationQ12023Entry into force of legislation setting up a new social and employment guidance service for victims of sexual violence providing various type of services, including legal advice, psychological and emotional support, and assistance to labour market integration.
472C22.I4MInvestments in telephone services and online services to support victims of violence against womenQ42025Delivering at least 30.000 distancing monitoring devices, a new app for victims and a new big data and artificial intelligence platform to support victims of violence against women, including victims of trafficking and sexual exploitation. Date of baseline: 1 February 2020.
327C22.I4TCentres for victims of sexual violence.Number1952Q42024At least one comprehensive care centre for victims of sexual violence operational per province as well as one in the autonomous Spanish cities of Ceuta and Melilla, respectively. Date of baseline: 1 February 2020.
328C22.I5TCapacity of the reception system for migrants and applicants of international protectionNumber4006 100Q22026Increase the reception capacity of the reception system for applicants of international protection asylum seekers in the centres of the Ministry of Inclusion, Social Security and Migration by at least 5 700 places compared to 2019. At least EUR 176 000 000 are spent in construction and rehabilitation of buildings, ensuring energy efficiency. Date of the baseline: 31 December 2019.

V.3.    Description of the reforms and investments for loan support

Reform 6 (C22.R6): Strengthening guarantee mechanisms to ensure a higher level of protection of rights in certain cases where the consumer is affected by a particular social and economic vulnerability.

The objective of the reform is to adopt various measures to protect consumers and users against situations of social and economic vulnerability.

The reform shall at least include the adoption of legislation on the labelling in the braille alphabet, as well as in other formats, to guarantee the universal accessibility of consumer goods and products of particular importance for the protection of safety, integrity and quality of life, especially for blind and visually impaired persons as vulnerable consumers. Furthermore, the reform shall amend legislation to ensure personalised treatment in payment services upon request for consumers and users in vulnerable situations, to avoid discrimination on the grounds of the ‘digital divide’.

The implementation of the measure shall be completed by 31 December 2025.

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.

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 use 190 , (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 191 , (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 focus 192 in the following sectors: (i) fossil fuel-based energy production and related activities 193 ; (ii) energy-intensive and/or high CO2-emitting industries 194 ; (iii) production, rental, or sale of polluting vehicles 195 ; (iv) waste collection, waste treatment and disposal 196 , (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.

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.

The implementation of the measure shall be completed by 31 August 2026.

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.

NumberMeasure

Milestone

/ Target

Name

Qualitative indicators (for milestones)

Quantitative indicators (for target)TimeDescription of each milestone and objective

UnitBase-lineGoalQYear
L71C22.R6MEntry into force of the relevant legislationProvision in the legislation providing for the entry into force of the legislationQ42025Entry into force of the relevant legislation on the protection of consumers and users against situations of social and economic vulnerability, in particular: a) Law 4/2022 on the protection of consumers and users against situations of social and economic vulnerability and; b) Royal Decree to regulate Braille Alphabet Labeling and other formats to guarantee universal accessibility to goods and consumer products of special relevance.
L72C22.I6MSocial Impact Fund: Regulation establishing the FacilityEntry into force of the regulation establishing the FacilityQ12024Entry into force of the regulation, and any associated documents, establishing the Facility
L73C22.I6TSocial Impact Fund: Legal financing agreements signed with final beneficiaries (including equity funds)%0100%Q32026The 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). At least 40% of the financing shall correspond to financing agreements signed with equity funds and at least 10% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Facility).
L74C22.I6MSocial Impact Fund: Ministry has completed the investmentCertificate of transferQ32026Spain shall transfer EUR 400 000 000 to the Facility


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 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, 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 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.

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.

Reform 11 (C23.R11) – Digitalisation of the Public Employment Services (PES) for its modernisation and efficiency.

The objective of this reform is to transform the provision of public employment services and improve their efficiency for citizens and business. The reform shall consist of the following elements:

·Improvement of internal management: modernising the information systems that support the unemployment benefit system, as well as those that support active labour market policies.

·Digitisation of all public services for citizens and business and improvement of the customer service, including the offer of new services (mobile application and improved pre-appointment system and on-line services).

·Statistics and data management: Incorporation of adequate data management, which fosters decision-making, as well as the publication of information of high value for society.

·Improvement of anti-fraud systems through artificial intelligence systems and Big Data.

·Modernization of jobs and infrastructures to facilitate teleworking arrangements for PES staff.

The reform of the PES is encompassed in a more general effort for modernising and digitalising public administrations (Component 11 of the RRP). The PES reform shall be funded through the contracting and execution of Investment 2 in Component 11.

The implementation of the reform shall be completed by 31 December 2023.

Investment 1 (C23.I1) – Youth Employment

This investment encompasses a set of activation and training programmes for young jobseekers (16-29 years), with the objective to support their labour market integration. It shall consist of the following actions:

1.‘Tandem’ Programme. It shall provide work-based training to young people between the ages of 16 and 29 in public school workshops, with a focus in the skills needed for the twin transition, social care and territorial cohesion. Public bodies from the central administration and other entities from State’s public sector, as well as associations, foundations and other non-profit entities in charge of the implementation shall receive the grants.

2.Programme ‘First professional experience’ in public administrations. It shall offer an initial job experience in the public sector (both central and territorial administrations) to unemployed young people who have completed their formal education. They shall acquire soft skills by working in jobs related to the twin transition, social care and territorial cohesion. The grants are given to public bodies from the central and territorial administrations in charge of the implementation.

3.Investigo Programme. It shall cover the recruitment of young researchers by public research bodies, public universities, technological centres and other public and private entities with a research project.

The implementation of the investment shall be completed by 31 December 2025.

Investment 2 (C23.I2) – Female employment and gender mainstreaming in active labour market policies

The objective of this investment is improving labour market integration of women, being in line with many other measures in the Plan to promote gender balance. It shall consist of the following actions:

1.Support line for women in rural and urban areas. It covers training actions in the areas of digital, green, long-term care, entrepreneurship and social economy. Calls for grant proposals shall be organised for public and private entities in charge of the training provision.

2.Support line for women victims of violence or trafficking. It shall cover integration pathways for these women, in two stages. The first six months, participants shall follow personalised social inclusion pathways, and the next six months shall follow a work-based training with employers’ commitment to recruit them afterwards.

3.Gender mainstreaming in active labour market policies. It shall concern the incorporation of gender mainstreaming in all elements of PES annual employment plans (both central and regional) in the period 2021-2023. For that purpose, consultancy services shall be hired.

The implementation of the investment shall be completed by 31 December 2025.

Investment 3 (C23.I3) – New skills for the green, digital and productive transition

This investment encompasses different training initiatives with the objective to reskill workers at risk of displacement. It is composed of the following actions lines:

1.Calls for grant and tender proposals for the acquisition of new skills for digital, green and productive transformation. It targets workers in the tourism sector, unemployed, occupied workers and persons subject to ERTEs. The training actions shall have the duration required by the productive sector.

2.Training vouchers for the acquisition of new skills for digital, green and productive transformation. It targets the same types of workers as the previous action line, but in this case the beneficiary receives a direct subsidy for training purposes in skills relevant for green, digital and other strategic sectors.

3.Detection of skills needs. A research based on a survey done in at least 23 productive sectors shall provide effective responses to the demands for training and reskilling in the labour market, including skills in the digital transition and the green transition. It shall also anticipate changes and respond to potential demand for skilled labour.

The implementation of the investment shall be completed by 31 December 2025.

Investment 4 (C23.I4) – New territorial projects for rebalancing and equity

This investment shall fund at least 68 new territorial projects with the objective to address the demographic challenge and facilitate productive transformation, in particular towards a green and digital economy. At least four projects shall be implemented in each autonomous region of the country.

It shall consist of two types of projects:

1.Territorial projects for vulnerable groups. These projects shall target long-term unemployed people, who shall follow personalized and individualized itineraries in which different actions shall be integrated, such as: guidance and accompaniment, orientation programs, care by job search teams, training and conciliation scholarships, aid for hiring and monitoring of actions.

2.Entrepreneurship and microenterprise projects. These projects shall address the demographic challenge and facilitate the productive transformation, in particular towards a green and digital economy. The initiatives to be funded include agrarian training projects, sustainable local development, social economy initiatives for cultural and artistic action, ecological transition, local development initiatives, rural tourism and artistic heritage, among others. A project may fund actions such as: social entrepreneurship and freelancers, labour market study, local promotion and development agents, help for the start-up of cooperatives or micro-enterprises, networking, participation in conferences and dissemination actions.

The implementation of the investment shall be completed by 31 December 2023.

Investment 5 (C23.I5) - Governance and boost of policies to support activation

This measure has the objective of reinforcing public employment services and improving the efficiency of active labour market policies. To this end, it envisages the creation of a network of 20 centres of orientation, entrepreneurship and innovation for employment. They will be scattered throughout the country (one centre at central government level and another one in each autonomous territory, including Ceuta and Melilla) with the mission of improving PES coordination across regions.

In addition, a set of continuing training actions are envisaged for the employees of the public employment services, providing them with an average of 14 000 training actions per year. The training is to be organised in modules of 30 hours of average duration and on average each employee shall take part in a module per year during the period 2021-2023.

The implementation of the investment shall be completed by 31 December 2024.

Investment 6 (C23.I6) – Comprehensive plan to boost the social economy

This measure shall support innovative social economy projects with the objective of creating a more inclusive and sustainable economic fabric.

It shall consist of the development of at least 30 social economy projects from 2021 to 2025 in the following areas:

·Creation and maintenance of employment of viable enterprises in difficulty or without generational renewal, through their conversion into social economy business formulas (cooperatives and labour companies), managed by their workers.

·Creation and consolidation of innovative social economy entities, with an impact on generational renewal and youth entrepreneurship.

·Digitalisation of social economy enterprises through the creation of digital platforms aimed at improving the well-being of citizens in rural areas.

·Networking of cooperatives, labour companies and other forms of social economy accompanied by capacity-building and training measures to provide new comprehensive services to society.

·Fostering sustainable and inclusive transitions of vulnerable companies and groups.

The implementation of the investment shall be completed by 30 June 2025.

Investment 7 (C23.I7) - Promoting inclusive growth by linking social inclusion policies to the national minimum income scheme (‘IMV’)

The objective of this investment is improving the effectiveness of integration pathways for the beneficiaries of the national minimum income scheme (‘IMV’) through the implementation of at least 18 pilot projects. Following their completion, an evaluation to assess the coverage, effectiveness and success of minimum income schemes shall be conducted. This evaluation shall include specific recommendations to increase the take-up ratio and improve the effectiveness of social inclusion policies. This measure is closely related to Reform 5 of Component 22.

For the implementation of the pilot projects, the Ministry of Social Inclusion shall sign partnership agreements with the concerned regional and local public administrations, as well as with entities of the third sector social action and social partners. These partnership agreements shall have the objectives of: i) improving the take-up rate of the IMV; ii) increasing the effectiveness of the IMV through integration pathways. An action plan shall accompany every partnership agreement, defining at least the following items:

·IMV beneficiaries taking part in the pilot project.

·Most appropriate pathways (to be identified on the basis lessons learnt) and related inclusion outcome/outcomes to be achieved through the intervention.

·Data infrastructure requirement: not only IMV beneficiaries are needed but also other regional programs beneficiaries to count on good control groups.

·Unit costs of the intervention.

·Monitoring plan for the Ministry of Inclusion to assess the achievement of the different milestones defined in the plan.

·Publication of an evaluation once the pilot is finished with findings and lessons learnt.

The implementation of the investment shall be completed by 31 March 2024.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
329C23.R1MEntry 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 forceQ42020The 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.
330C23.R2MEntry into force of two by-laws on equal pay between women and men and on equality plans and their registrationProvisions in the by-laws on entry into forceQ22021The 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.
331C23.R3MEntry into force of Royal Decree Law for the protection of workers engaged in distribution activities to third parties using technological meansProvisions in the Royal Decree Law on entry into forceQ32021The 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.
332C23.R4MAmendment of the Worker's Statute to support the reduction of temporary employment by streamlining the number of contract typesProvisions in the amendment on entry into forceQ42021Respecting 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.
333C23.R5MEntry into force of Action Plan to tackle youth unemploymentProvisions in the Action Plan on entry into forceQ22021The 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.
334C23.R5MRoyal Decree for a new Spanish Employment Strategy 2021-2024Provisions in the Royal Decree on entry into forceQ42021Respecting 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. 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.
iv) Governance and cohesion of the National System of Employment to improve coordination at national and regional level and stakeholders involved in active labour policies.
335C23.R5MEntry into force of the amendment of the Employment Law (Royal Legislative Decree 3/2015)Provision in the amendment on entry into forceQ42022The 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.
336C23.R6MAmendment 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 workersProvisions in the amendment on entry into forceQ42021Respecting 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).
337C23.R7MEntry 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 AIReFProvision in the reform on entry into forceQ42022The 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”
338C23.R8MAmendment of the Worker's Statute to improve the legal rules governing collective bargainingProvisions in the amendment on entry into forceQ42021Respecting 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.
339C23.R9MAmendment of the Worker's Statute to improve the rights of persons working in subcontracted companiesProvisions in the amendment on entry into forceQ42021Respecting 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.
340C23.R10MEntry into force of amendment of the Royal Legislative Decree 8/2015 reforming the regulation of non-contributory unemployment supportProvision in the amendment on entry into forceQ42022The 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.
341C23.R11MCertificates of completion of the services under the contracts for the modernisation of the State Public Employment ServiceCertificates of completion of the services under the contracts (Administrative Acts)Q42023Certificates of completion of the services under the contracts (Administrative Acts) for the modernisation of the State Public Employment Service, by improving internal management systems, modernising jobs and digitalisation of the Citizens’ Support Service. It will include:
- Improvement of internal management: Improvement of the information systems that support the unemployment benefit system, as well as those that support employment policies.
- Digital employment services: Digitalisation of public services provided to citizens and companies and improvement of customer service.
- Statistics and data management: Incorporation of adequate data management, which allows decision-making, as well as the publication of information of high value for society.
- Modernization of jobs and infrastructures.
342C23.I1TPeople having completed the youth programmes.-Number018 300Q42025At least 18 300 people having completed the youth programmes, considering 21 900 people enrolled.
This target is based on three programmes:
• Tandem programme. Objective: achieve professional competence through training in alternation with employment. With at least 25 % of the programme focused on climate related skills and 25 % of the programme focused on digital related skills.
• First Experience programme. Objective: facilitate a first work experience related to a qualification. With at least 20 % of the programme focused on climate related skills and 20 % of the programme focused on digital related skills.
• ‘Investigo’ programme. Objective: provide work linked to the development of a research project.
343C23.I2TPeople having completed the ‘Plan Empleo Mujer, Rural and Urban areas’ and Victims of Gender Violence and Human traffic programme-Number023 200Q42025At least 23 200 people having completed the ‘Plan Empleo Mujer, Rural and Urban areas’ and Victims of Gender Violence and Human traffic programme, considering 29 000 people enrolled. This program involves a personal and integrated itinerary of orientation, counselling and training actions adjusted to the employability profile of the participating women. The training provided is related to jobs with good territorial prospects, derived from the needs of the rural and urban labour market in which the program is developed and is aimed at acquiring a qualification that increases the employability of the participants and their possibilities of access to decent work, while strengthening the productive development of rural areas, fighting the gender gap and enhancing the permanence of women in the territory. With at least 35 % of the programme focused on climate related skills and 35 % of the programme focused on digital related skills.
344C23.I3TPeople having completed training programmes to acquire skills for the digital, ecological and productive transformation-Number0825 000Q42025At least 825 000 people having completed training programmes to acquire skills for the digital, ecological and productive transformation, considering 975 000 people enrolled. The training shall focus on the tourism sector, on other strategic sectors of national interest, on workers subject to ERTEs and on workers benefiting from microcredit training. With at least 30 % of the programme focused on climate related skills and 30 % of the programme focused on digital related skills.
420C23.I3TDetection of skill needs through a research programPublication of the research programNumber023Q42025Completion of a research program to detect skill needs based on a survey done in at least 23 productive sectors that shall provide effective responses to the demands for training and reskilling in the labour market, including skills in the digital transition and the green transition. It shall also anticipate changes and respond to potential demand for skilled labour through the development of training specialities
345C23.I4MApproval of the regional allocation of funds for territorial projects for vulnerable groups, entrepreneurship and micro-enterprises.Reference Minutes of the Sectoral Employment ConferenceQ32021Approval 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.
346C23.I4TTerritorial projects for vulnerable groups, entrepreneurship and micro-enterprises have been completed, involving at least 39 000 workers and 64 000 enterprises.-Number068Q42023At least 68 territorial projects for vulnerable groups and territorial projects for entrepreneurship and micro-enterprises have been completed, involving around 39 000 workers and 64 000 enterprises targeting.
The territorial projects for vulnerable groups shall be developed through personalized and individualized itineraries in which different actions shall be integrated, such as: guidance and accompaniment, orientation programs, care by job search teams, training and conciliation scholarships, aid for hiring and monitoring of actions.
The entrepreneurship and microenterprise projects shall address the demographic challenge and facilitate the productive transformation, in particular towards a green and digital economy, through agrarian training projects, sustainable local development, social economy initiatives for cultural and artistic action, ecological transition, local development initiatives, rural tourism and artistic heritage among others. These projects shall include, among other actions: social entrepreneurship and freelancers, labour market study, local promotion and development agents, help for the start-up of cooperatives or micro-enterprises, networking, participation in conferences, dissemination actions.
347C23.I5TPublic centres for guidance, entrepreneurship, support and innovation for new jobs are fully operational.-Number020Q42024At least 20 public centres for guidance, entrepreneurship, support and innovation for new jobs are fully operational.
348C23.I5TTraining actions for PES staffNumber042 000Q42023At 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.
349C23.I6TSocial economy projects completed-Number030Q22025At least 30 social economy projects have been completed supporting: (a) the creation and maintenance of employment of viable enterprises in difficulty or without generational renewal, through their conversion into social economy business formulas (cooperatives and labour companies), managed by their male and female workers; (b) the creation and consolidation of innovative social economy entities, with an impact on generational renewal and youth entrepreneurship; (c) the digitalisation of social economy enterprises through the creation of digital platforms aimed at improving the well-being of citizens in rural areas; (d) networking of cooperatives, labour companies and other forms of social economy accompanied by capacity-building and training measures to provide new comprehensive services to society; and (e) fostering sustainable and inclusive transitions of vulnerable companies and groups.
350C23.I7MImproving the take-up rate of the Minimum Vital Income (‘IMV’) and increasing its effectiveness through inclusion policiesPublication of the partnership agreement (‘Convenio’)Q12022Support 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.
351C23.I7MEvaluation to assess the coverage, effectiveness and success of Minimum Income schemesPublication of the evaluationQ12024Following the completion of at least 18 pilot projects, publication of an evaluation to assess the coverage, effectiveness and success of Minimum Income schemes, including specific recommendations to increase the take-up ratio and improve the effectiveness of social inclusion policies.

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.


Reform 2 (C24.R2) - Plan to strengthen copyright and related rights

The objective of this reform is to strengthen copyrights and other intellectual property rights by the following actions:

a)Adoption of a law on intellectual property rights in the European Digital Single Market, transposing the Directives 2019/789 SatCab and 2019/790 on copyright in the Digital Single Market;

b)Adoption of a Royal Decree approving the new Intellectual Property Registry Regulation to adapt this body to the new digital reality;

c)Adoption of a Royal Decree amending Royal Decree 1889/2011 of 30 December 2006 regulating the functioning of Section II of the Intellectual Property Commission to facilitate the fight against new forms of intellectual property infringement on the internet; and

d)Approval of the appropriate normative instrument and of the Statutes of the Spanish Office for Copyright.

The implementation of the measure shall be completed by 31 December 2023.

Investment 1 (C24.I1) - Strengthening the competitiveness of cultural industries

This investment intends to address challenges with respect to the competitiveness of the cultural sector by improving the resilience of the cultural and creative industries’ business fabric as well as contributing to their digital transition.

To this end, actions under this investment are grouped into the following three project categories:

a)Competitiveness and professionalization of the cultural and creative industries (CCIs), by means of: (i) strengthening the entrepreneurial and financial skills of cultural professionals through a scholarship programme; (ii) specialised training on management for professionals in the performing and musical arts; and (iii) support for cultural accelerators for the development of cultural projects with high growth potential;

b)Digitalisation of the intellectual property management systems, by means of: (i) supporting projects to digitise intellectual property rights management operators; and (ii) supporting the digital transformation of the administrative entities that manage intellectual property rights;

c)Internationalisation of the CCIs sector, by means of: (i) the promotion and digitisation of the book sector, (ii) support to modernise and upgrade the management of the performing arts and music sector; and (iii) measures to support CCIs businesses and professionals to increase their presence in national and international markets.

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 197 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 198 ; (iii) activities related to waste landfills, incinerators 199 and mechanical biological treatment plants 200 ; 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 2026.

Investment 2 (C24.I2) - Boosting culture across the territory

This investment aims to improve territorial and social cohesion by facilitating access to culture as well as to support the sustainability and the consolidation of the cultural sector across the territory. The specific actions under this investment are grouped into the following four project categories:

a)Support for the modernisation and sustainable management of the performing and musical arts infrastructure, as well as the promotion of inter-territorial dissemination channels, by: (i) transferring resources to the Autonomous Communities to support the modernisation and sustainable management of performing and musical infrastructures and (ii) facilitate the coordination of cultural performances across autonomous communities;

b)Actions for the conservation, restoration and enhancement of the Spanish cultural heritage, by means of actions concerning: (i) the identification of heritage declared to be of cultural interest and (ii) the valorisation of the heritage under the responsibility of the Ministry of Culture and Sport, in particular through the comprehensive restoration of the Tabacalera building in Madrid;

c)The endowment of libraries, by: (i) the purchase of licenses for digital books and (ii) the purchase of paper books; and

d)Aid to expand and diversify the cultural offering in non-urban areas, by: (i) promoting cultural innovation and entrepreneurship in non-urban areas; (ii) ensuring equal access to culture; and (iii) promoting, through culture, the responsible and sustainable use of natural resources.

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 201 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 202 ; (iii) activities related to waste landfills, incinerators 203 and mechanical biological treatment plants 204 ; 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 2026.

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, including downstream use 205 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 206 ; (iii) activities related to waste landfills, incinerators 207 and mechanical biological treatment plants 208 ; 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 31 December 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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
352C24.R1MEntry into force of the artist’s statute, sponsorship and the regime of tax incentives.Provisions in the regulation on entry into forceQ42022Entry 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.
353C24.R2MEntry into force of legislative and regulatory measures to strengthen copyright and related rightsProvisions in the legal acts on entry into forceQ420231) Adoption of the law on intellectual property rights in the European Digital Single Market with complete transposition of 2019/789 SatCab and 2019/790 Directives; 2) Royal Decree approving the Regulation on the Register of Intellectual Property; 3) Royal Decree amending Royal Decree 1889/2011 of 30 December 2006 regulating the functioning of the Intellectual Property Commission; and 4) Approval of the appropriate normative instrument and of the Statutes of the Spanish Office for Copyright
354C24.I1TStrengthening the competitiveness of cultural industries-Number01 216Q42023Number of entities and projects receiving funding from the support scheme, for:
- entrepreneurial and financial skills of the professionals of the Cultural and Creative Industries (at least 900 entities);
- digitalisation planning implemented and tools created to discuss digital transformation (at least 16 projects);
- internationalisation of the Cultural and Creative Industries (at least 300 entities).
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.
475C24.I1TCompletion of initiatives and projects for the strengthening of the competitiveness of cultural industriesNumber01 216Q22026Completion of the 1 216 actions to promote the competitiveness of the cultural industries, through:
- entrepreneurial and financial skills of the professionals of the Cultural and Creative Industries (at least 900 entities);
- digitalisation planning implemented and tools created to discuss digital transformation (at least 16 projects);
- internationalisation of the Cultural and Creative Industries (at least 300 entities).
355C24.I2TModernisation and sustainable management of performing and musical arts infrastructure-Number0200Q42023Modernisation and sustainable management of ageing performing and musical arts infrastructure: at least 200 actions implemented in at least 17 regions, 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.
357C24.I2TE-book licences for libraries-Number0300 000Q42023E-book licences purchased and provided to public libraries (at least 300 000)
359C24.I2TBoosting cultural and creative initiatives-Number0400Q42023Boost cultural activity of profit and non-profit organisations in non-urban areas (at least 400 initiatives).
358C24.I2TBook purchases for libraries-Number0450 000Q42024Paper books purchased and transferred to public libraries (at least 450 000)
356C24.I2TConservation, restoration and enhancement of the Spanish cultural heritage-Number019Q42025Cultural sites supported with measures for the conservation, restoration and enhancement of the Spanish cultural heritage: at least 19 sites in at least 15 regions, 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.
474C24.I2TConservation, restoration and enhancement of the Spanish cultural heritage (Tabacalera)Q22026The cultural site of Tabacalera in Madrid supported with measures for the conservation, restoration and enhancement of the Spanish cultural heritage.
360C24.I3TDigitalisation and promotion of major cultural servicesEUR (million)040Q22022Cumulative 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
361C24.I3TCompletion of digitalisation and promotion of major cultural services-Number0200Q42023Completion 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.
362C24.I3TCompletion of digitalisation of the Bibliographic heritageNumber (million)1012Q42023- Digitalisation of the Bibliographic heritage (public and private collections) (a total of 12 million heritage users/collections digitised)


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 two laws 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.Reform of Law 55/2007 on Cinema, which aims at (i) updating the law’s provisions to the new reality of the sector; (ii) align the regulatory framework with the European legal framework, including state aid rules; and (iii) update and amend mechanism to provide financial support to the audio-visual sector. This shall enter by 31 December 2023.

3.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.

The implementation of the measure shall be completed by 31 December 2023.

Investment 1 (C25.I1): Program for the promotion, modernisation and digitalisation of the audio-visual sector

This investment aims 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. In order to do so, there are three distinct programmes within the investment.

1.A program to promote, modernize and digitise the audio-visual sector, to improve the competitiveness and resilience of the business and creative fabric of the audio-visual sector. The program shall also support the implementation and integration of digital technologies in the production and promotion of audio-visual content as well as the digitisation of the creators’ remuneration tool.

2.A program to promote the internalisation of the audio-visual sector through the participation in audio-visual business conferences, platforms and project development laboratories and fairs. The aim is to put into place various mechanisms to exploit the full potential of Spanish audio-visual industry and promote the local talent in a global environment.

3.A program to attract foreign direct investment in the audio-visual sector through the establishment of an attractive investment environment, reducing administrative burden and facilitate various administrative procedures (involving links with the public administration at general, regional and local level).

This investment shall be implemented through agreements with public and private entities, calls for applications to support the incorporation of digital technologies in audio-visual products and services, calls for aid for innovation in the creation and development of audio-visual and digital content in its different formats, digitisation and data analysis of the audio-visual sector, new instruments for international promotion and digital marketing of audio-visual content such as online B2B and B2C tools.

This investment targets businesses, professionals and actors throughout the audio-visual value chain, and has a special focus on SMEs producing audio-visual content, SMEs specialising in remuneration management for creators, and technology consultancies that can develop platforms open for all stakeholders.

The implementation of the measure shall be completed by 31 December 2024.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
363C25.R1MPlan “Spain, Audio-visual Hub of Europe”.Approval by Council of MinistersQ12021Approval 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.
364C25.R1MEntry into force of the general law on Audio-visual Communication.Provisions in the Law on entry into forceQ12022Entry 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).
365C25.R1MEntry into force of the law on cinema.Provisions in the Law on entry into forceQ42023Approval of the Cinema Law by Parliament and entry into force. This Law shall update the legal framework to the new reality and needs of the audio-visual sector, aligning the national regulation to the European legal framework.
366C25.I1TSupport of SMEs in the audio-visual sector.-Number0100Q42023Support of SMEs in the audio-visual sector in their digitalisation, promotion of gender equality, internationalisation and in the attraction of foreign direct investment under the overall programme, with a total budget allocation of EUR 200 million (at least 100 SMEs supported).
476C25.I1TCompletion of projects supporting SMEs in the audio-visual sectorNumber0100Q42024Completion of projects to support SMEs in the audio-visual sector (projects supporting at least 100 SMEs).


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.

The implementation of the measure shall be completed by 31 August 2026.

Investment 3 (C25.I3) – Audiovisual Hub Fund

This measure shall consist of a public investment in a Facility, the ICO 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, 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 1 712 000 000 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 in the audiovisual and cultural sector. The final beneficiaries shall be private companies (such as SMEs, entrepreneurs, mid-cap companies and large corporations) and public companies.   

·ICO 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 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 organized 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 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 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). 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 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, 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 EUR10 000 000, before committing to finance an operation.

5.Requirements for digital investments carried out by the implementing partner: at least EUR 1 712 000 000 of the RRF investment into the Facility shall contribute to the digital objectives in accordance with Annex VII to the RRF Regulation 209 .

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.

The implementation of the measure shall be completed by 31 August 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L75C25.I2MPublication of the awards for the financing of digitalisation and content dissemination of the projectsPublication in the OJ or official websiteQ32025Publication in the Official Journal or official website of the award of at least EUR 19 500 000 in loans to projects for the digitalisation and dissemination of content and information as well as for 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.
L76C25.I2TImplementation of projects to digitalise and disseminate contentEUR (million)17.55Q22026Finalisation of projects corresponding to a budget awarded of at least EUR 17 550 000 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.
L77C25.I3MICO Audiovisual Hub Fund: Implementing Agreement

Entry into force of the Implementing AgreementQ42023Entry into force of the Implementing Agreement.

L78C25.I3TICO Audiovisual Hub Fund: Legal financing agreements signed with final beneficiaries (including equity funds) (I).       050%Q22025ICO/Axis, and intermediaries selected by ICO, shall have entered into legal financing agreements with final beneficiaries for an amount necessary to use at least 50% of the RRF investment into the Facility (taking into account management fees). At least 2.5% of the financing shall correspond to financing agreements signed with equity funds and at least 50% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner). ICO shall produce a report detailing the percentage of this financing that contributes to digital objectives using the methodology in Annex VII of the RRF Regulation.
L79C25.I3TICO Audiovisual Hub Fund: Legal financing agreements signed with final beneficiaries (including equity funds) (II).50%100%Q32026ICO/Axis, 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 10% of the financing shall correspond to financing agreements signed with equity funds and at least 50% shall correspond to financing agreements signed with final beneficiaries for all other investment products (including direct equity investments by the Implementing Partner). ICO shall also have ensured that 100% of this financing shall contribute to digital objectives using the methodology in Annex VII of the RRF Regulation.
L80C25.I3MICO Audiovisual Hub Fund: Ministry has completed the investmentEUR (million)01 712Q32026Spain shall transfer EUR 1 712 000 000 to ICO for the Facility.


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.

Reform 2 (C26.R2) – Law for Sports Professionals

The objective of this legislative measure is to ensure that the regulation of new sports professions does not result in obstacles to the establishment and provision of services within the Spanish territory. The measure shall address challenges deriving from regulatory heterogeneity at regional level (including different access requirements across regions). The measure shall ensure compliance with EU law, notably with the necessity and proportionality principles.

The implementation of the measure shall be completed by 31 December by 2023.

Reform 3 (C26.R3) – National Strategy for the promotion of sport

The objective of this strategy is to promote the practice of sport in order to avoid the negative consequences that a sedentary lifestyle and physical inactivity may have on health and well-being. The measure shall include amongst others: (a) actions to introduce good practices and healthy habits; (b) an analytical tool to measure and improve the impact of the strategy.

The implementation of the measure shall be completed by 31 December 2023.

Investment 1 (C26.I1) – Digital Plan for Sports

The objective of this measure is to digitise sports federations, including their budget management and the procedures for the granting of sports licenses. It shall also improve the analysis of data resulting from sports practice, including for the promotion of healthy lifestyles and for research purposes. Finally, it shall foster the digitization of public sports medicine centres and the fight against doping.

The implementation of the reform shall be completed by 30 September 2025.

Investment 2 (C26.I2) – Plan for the ecological transition of sports facilities

The objective of this measure shall be to upgrade existing sports facilities, including sports facilities that may attract tourism and high-performance sports centres. This shall be achieved through their digitisation for an optimal use and on an improvement in their energy efficiency that is expected to obtain savings of at least 30 % of primary energy demand. The measure shall also promote sports in rural areas through the creation of a network of monitors to incentivise physical activity.

The selection criteria for investments carried out under this component shall ensure compliance with the 100 % climate tracking for at least EUR 106 000 000. The energy performance improvement indicators used shall be accredited through the relevant energy performance certificate in the framework of Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings. 210

The implementation of the investment shall be completed by 31 December 2025.

Investment 3 (C26.I3) – Social Plan for Sports

The objective of this measure is twofold. On the one hand, it aims to upgrade existing sports facilities through an improvement of their digitisation, energy-efficiency and accessibility with a view to enable Spain to bid for hosting international sports competitions. On the other hand, it aims to promote the participation of women in professional sports through actions to increase their presence and its visibility, training and to allow for the professionalisation of female sports, notably football. 

The selection criteria for investments carried out under this component shall ensure compliance with the 100 % climate tracking for at least EUR 27 500 000 out of the total investment. The energy performance improvement indicators used shall be accredited through the relevant energy performance certificate in the framework of Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings

The implementation of the investment shall be completed by 31 December 2023.

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 to do include VAT.

NumberMeasureMilestone
/ Target

Name
Qualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBaselineGoalQYear
367C26.R1MEntry into force of the law for SportsProvision in the Law indicating its entry into forceQ42022The 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.
368C26.R2MEntry into force of the Law for the Regulation of certain sports professionsProvision in Law indicating its entry into forceQ42023Adoption of the Law for the Regulation of certain sports professions, in order to address challenges from regulatory heterogeneity and taking due account of the principles of necessity and proportionality.
369C26.R3MNational Strategy for the promotion of sport against sedentary lifestyle and physical inactivityPublication on webpageQ42023Approval by the Government of Spain of the Implementation of the National Strategy for the promotion of sport against sedentary lifestyle and physical inactivity. The strategy shall have as objectives: (a) implementing a permanent analysis tool to analyse, measure and improve the impact of the strategy; (b) implementation of actions having the objective of the establishment of good practices and healthy habits after the analysis. The Strategy shall be binding on regional and local authorities.
370C26.I1MDigitalisation of the sports sectorPublication in OJQ32025Budget execution of at least EUR 75,6 million which should result in a significant improvement in the digitalisation of the sector, notably: (a) digitalisation of sports federation (including budget and licence management) with a new IT system; (b) IT Datawarehouse system for data analyses; (c) Internet of Things (IoT) in High Performance Centres; (d) systems to determine competitor patterns or optimise the training of each athlete; (e) publication of 10 research projects in Health-Enhancing Physical Activity (HEPA); (f) IT system test in the Sports Medicine National Centre; (g) Creation of an Electronic Office in Antidoping Administration, including the implementation of a "paperless" system for AD Controls; and (h) study of digitalisation needs (such as applications, sports federations, sport medicine, HEPA, and anti-doping) for the digitization of the sport sector.
371C26.I1TSports Medicine Centers-Number20Q42023At least 20 of the 23 of the Sports Medicine Centres shall be using the new IT technology.
372C26.I1MCompletion of IT projects in High Performance Centres and in Antidoping AdministrationCollection of data from the High-Performance Centres; Start of tests of AD control appQ32025Completion of IT system development (including IoT) in High Performance Centres. Creation of an Electronic Office in Antidoping Administration, including the implementation of a "paperless" system for AD Controls.
373C26.I2TRenovation and improvement of technical centres for sport and sport facilitiesNumber095Q42025At least 40 technical centres and 45 sport facilities shall have been renovated and shall have achieved improved energy efficiency and/or optimisation of use through digitalisation, and/or improved accessibility. The mean of verification of the completion of works shall be the works completion certificates. Interventions on energy efficiency shall achieving on average at least a 30 % primary energy demand reduction. The list of facilities shall be made public.
374C26.I3MProjects to promote equality in sportsPublication in OJQ22022Award 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.
375C26.I3TCompletion of actions under the Social Plan for SportNumber040Q42023Completion of actions under the Social Plan for Sport, including renovation of at least 40 sport facilities and actions to promote the presence of women in professional sports (training programs, marketing campaigns, and studies). Interventions on energy efficiency shall achieve on average at least a 30 % primary energy demand reduction. The list of facilities shall be made public.

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.

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 31 December 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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
376C27.R1MEntry into force of the Law against Tax Evasion and FraudProvision of the law indicating its entry into forceQ22022Entry 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.
377C27.R1MInterim assessment of the effects of the Law against Tax Evasion and Fraud.Publication of the report in the Ministry of Finance Website.Q42022Ministry 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.
378C27.R2TModernisation of the Tax Agency - Number of staff at the Tax AuthorityNumber25 32526 320Q42021Increase the number of staff at the Tax Authority to at least of 26 320 employees. Date of the baseline: 31 December 2020.
379C27.R2TModernisation of the Tax Agency – Tax investigationsNumber5 7436 591Q42021Authorities 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.
380C27.R3TDelivery of enhanced assistance to taxpayers - Sociedades Web upgraded and available for at least 1 666 123 taxpayers.Number01 666 123Q42021Sociedades 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.
381C27.R3TDelivery of enhanced assistance to taxpayers - Renta Web upgraded and available for at least 1 779 505 taxpayersNumber01 779 505Q42021Renta 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.
382C27.R3MDelivery of four Digital Support PlatformsPublication of a report of the Tax AgencyQ42023The Tax Agency shall put in place and make operational four Tax Digital Support Platforms (DSPs) to improve the services to taxpayers. The DSPs shall act as virtual online counters which provide taxpayers with a wider assistance service, enabling them to get in touch with the Tax Agency in different languages with a view to carry out online the same support procedures as those which are available in a traditional office such as general information services, assistance in the different procedures and also assistance to submit tax returns.
383C27.R4TInternational dimension - Registered foreign tax payers identifiedNumber (%)085Q42021To 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.
384C27.R5TCooperative model – Transparency ReportsNumber020Q42021The 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.


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 benefit analysis

A spending review carried out by the independent fiscal authority (Autoridad Independiente de Responsabilidad Fiscal, AIReF) on tax benefits regarding personal income tax, excise duties and VAT identified possibilities to modify certain tax benefits. In 2020, tax benefits of personal income tax schemes and the reduced VAT rate for soft drinks and juices as well as certain drinks with added sugars and/or sweeteners were modified. Implementation of further regulatory reforms by 31 March 2023 shall derive from the recommendations of a working group that has been established to assess 15 tax benefits. This working group aims at making recommendations on how to modify or abolish tax benefits further in the coming years to make the tax system more effective, to increase revenue, to support the green transition and to promote fairness. 

The implementation of the measure shall be completed by March 31 2023.

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 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 reform shall also be accompanied by an analysis of their distributional impact, with a particular focus on families with children. The analysis shall include at least the following elements: (i) impact on the overall fiscal progressivity of the tax system; (ii) impact on vulnerable groups; (iii) impact on families with children; (iv) taxation of large corporations; and (v) distribution of taxation between labour and capital taxation.

The Committee of Experts shall publish its report in February 2022. The amendments to the tax system based on the report’s recommendations 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 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.

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. Amounts in the table do not include VAT. 

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
385C28.R1MFiscal 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 forceQ12021Entry 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
386C28.R2MTax benefit review and modificationsProvisions of the reforms indicating their entry into force and publication on Finance Webpage of Working Group’s recommendationsQ12023Entry into force of the regulatory reforms needed to implement the Working Group’s recommendations to modify or abolish 15 tax benefits. The tax benefits shall have been selected in terms of their quantitative and qualitative importance and assessed following AIReF methodology. The regulatory reforms shall aim at making the tax system more effective, increasing revenue, supporting green transition and promoting fairness.
387C28.R3MAppointment of the Committee of experts by the Secretary of State of Finance.Publication on webpageQ22021Appointment 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.
388C28.R3MEntry into force of the reforms derived from the Committee's recommendationsProvisions of the reforms indicating their entry into forceQ12023Entry into force of the reforms derived from the Committee of experts' recommendations related to the different elements of the Spanish tax system, with a view to bring Spain’s government revenue-to-GDP ratio closer to the EU average, to ensure minimum corporate income taxation, to make the tax system more efficient, modernize and adapt it to new trends, including a gender perspective, focusing on the areas of Environmental Taxation, Corporate Taxation, Taxation of the digitized economy, Harmonization of wealth taxation and Taxation of emerging economic activities. Reforms shall also be accompanied by an analysis of their distributional impact, with a particular focus on families with children.
389C28.R4MTaxes on single-use plastics and wasteProvision of the law indicating its entry into forceQ32021Entry 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.
390C28.R4MAnalysis of the Vehicle Registration Tax and the Traffic TaxPublication on webpageQ12022The 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.
391C28.R4MEntry into force of the reform of tax on Fluorinated GasesProvision of the law indicating its entry into forceQ22022Entry into force of the reform of the Tax on Fluorinated Gases to discourage their use and reduce tax avoidance.
392C28.R5MDigital Services TaxProvision of the law indicating its entry into forceQ12021Entry 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.
393C28.R6MFinancial Transaction TaxProvision of the law indicating its entry into forceQ12021Entry 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.
394C28.R7MModifications of Personal Income Tax and Wealth Tax in 2021Provision of the Budget Law indicating its entry into forceQ12021Entry 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.
395C28.R8MModifications of Corporate Income Tax in 2021Provision of the Budget Law indicating its entry into forceQ12021Entry 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.
396C28.R9MModifications of indirect taxes in 2021Provision of the Budget Law indicating its entry into forceQ12021Entry 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.


AB.3.    Description of the reforms and investments for loan support

Investment 1 (C28.I1) – Fiscal incentives for energy efficiency renovations and purchases of electric vehicles and charging points

The objective of this measure is to provide tax incentives i) to promote building renovation works to achieve an improvement in energy efficiency; and ii) to incentivise the roll-out of electric vehicles and charging stations. The measure builds on investments C1.I2 and C2.I1.

The measure shall lead to renovation actions improving energy efficiency and reducing taxpayers’ primary energy consumption by at least 30% on average.

In addition, this measure shall provide tax incentives to households for the purchase of electric and hybrid vehicles and the installation of charging points. The tax incentives shall consist of tax deductions to support households to purchase new hybrid and electric vehicles (BEV, REEV, PHEV, FCEV, FCHV) and charging stations.

In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C58/01), the selection criteria for fiscal incentives shall only finance the purchase of zero or low-emission vehicles 211 .

The implementation of the measures shall be completed by 31 August 2026.

AB.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. 

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L81C28.I1TCompletion of residential dwelling renovation actions, achieving improvement in energy efficiency.Number410 000510 000Q32026At least 510 000 residential dwelling renovation actions in at least 355 000 unique dwellings completed, achieving on average at least a 30 % primary energy demand reduction (cumulative). For the purposes of the indicator, the concept of housing shall be compatible with the Eurostat definition (‘A dwelling is a room or suite of rooms - including its accessories, lobbies and corridors - in a permanent building or a structurally separated part of a building which, by the way it has been built, rebuilt or converted, is designated for housing by one private household all year round’) and may include, where appropriate, social or public housing. The energy performance improvement indicators used shall be accredited through the relevant energy performance certificate in the framework of Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings. The number of housing rehabilitations shall be determined as the sum of all improvement and rehabilitation actions carried out through the tax incentives. The average saving percentage of primary energy consumption for the purpose of complying with the minimum value of 30 % shall be obtained by weighting the set of rehabilitation actions by the amount of aid or financing applied under the Recovery and Resilience Plan. This indicator includes improvement and rehabilitation actions in all municipalities, regardless of their size. To justify compliance with the energy savings obtained, the energy performance certificates of completed works are required and aggregated to confirm the average energy savings achieved. (Baseline: 30 June 2026 in accordance with target 29 of Component 2)
L82C28.I1TEVs and charging infrastructure deployedNumber238 000348 000Q32026At least 110 000 additional new electric vehicles (BEV, REEV, PHEV, FCEV or FCHV) and charging stations under the scope of tax incentives have been deployed.

(Baseline: 31 December 2025 in accordance with target 419 of Component 1)

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

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 September 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. 

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
397C29.R1MSetting-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 lawProvisions of the legislation indicating its entry into force. Order of Elaboration of the Annual Budgetary LawQ22021Entry 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.
398C29.R1MPhase III of the spending reviewApproval by Council of MinistersQ22021The 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.
399C29.R1MCreation 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 forceQ22021Entry 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.
400C29.R1MApproval 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 forceQ42021The 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.
401C29.R1MPublication of a monitoring reportPublication in the Ministry of Finance webpageQ12022Annual 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.
402C29.R1MPhase III of the spending reviewPublication of the reports in AIReF webpageQ22023Publication of the reports of the third phase of the spending review by AIReF.
403C29.R2MBudget Alignment Report with SDGsPublication as Complementary documentation in the Annual Budgetary LawQ32021Publication of the report accompanying the 2022 draft Budget Law on its alignment with the Sustainable Development Goals.
404C29.R3MGreen Budgeting alignment ReportPublication as Complementary documentation in the Annual Budgetary LawQ32022Report 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.
405C29.R3MGreen Budgeting alignment ReportPublication as Complementary documentation in the Annual Budgetary LawQ32023Report 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.

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 Pact 212 . 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 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 4 (C30.R4) – Streamlining of maternity add-ons

The objective of the reform is to compensate parents, primarily mothers, for the cost of a birth and childcare, in order to reduce the gender pension gap. The reform redesigns the maternity supplement and has already been adopted (Royal Decree Law 3/2021, of 2 February). The previous maternity supplement in force since 2016 was deemed discriminatory for men by the Court of Justice of the European Union in its judgment of 12 December 2019. The reformed maternity leave supplement is expected to comply with the court ruling and prevent discrimination. The new supplement is based on an analysis of contribution paths in order to identify which of the two parents was most disadvantaged in their contributory career as a result of the birth of a child, providing that, in the absence of a particularly disadvantaged parent, the mother shall be granted the supplement.

The measure shall be implemented by 31 March 2021.

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.

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. 

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
406C30.R1MSeparation of financing for the Social SecurityProvision of the law indicating its entry into forceQ42020Entry 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.
407C30.R2MMaintenance of purchasing power of pensions and the alignment of the effective retirement age and the legal retirement ageProvision of the legislation indicating its entry into forceQ42021Entry 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.
408C30.R2MAdjustment of the computation period for the calculation of the retirement pensionProvision of the legislation indicating its entry into forceQ42022Entry into force of legislation for the adjustment of the computation period, extending the computation period for the calculation of the retirement pension.
409C30.R2MReplacement of the sustainability factor with an intergenerational equity mechanismProvision of the legislation indicating its entry into forceQ42022Entry 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.
410C30.R2MUpdated projections showing how the pension reforms undertaken in 2021 and 2022 ensure long-term fiscal sustainabilityPublication of a report on the Social Security WebsiteQ42022Publication 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.
411C30.R3MReform of the Social Security contribution system for the self-employedProvision of the legislation indicating its entry into forceQ22022Entry 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.
412C30.R4MStreamlining of the maternity add-onsProvision of the RDL indicating its entry into forceQ12021Entry into force of the Royal Decree-Law 3/2021 of 3 February 2021, on the streamlining of the maternity add-ons. In order to comply with the ECJ ruling of 12 December 2019, pension add-ons shall be streamlined and focused on reducing the gender gap. A fixed payment shall be introduced for parents whose work life has been altered immediately after parenthood.
413C30.R5MReview of tax breaks related to the current supplementary pension systemProvision of the law indicating the entry into force of final provision 11 and Article 62Q42020Entry 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.
414C30.R5MReview of the current supplementary pension systemProvision of the legislation indicating its entry into forceQ22022Entry 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.
415C30.R6MAdjustment of maximum contribution baseProvision of the legislation indicating its entry into forceQ42022Entry 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.

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) and energy communities

This investment is a scale-up of measures C7.I1, C7.R3 and C8.I1. The purpose of this investment is to promote self-consumption applications, storage behind-the-meter and energy communities. The investment shall support the following:

·self-consumption applications integrated in buildings or in production processes, and which are based on renewable energy technologies or behind-the-meter storage solutions; and

·initiatives carried out by energy communities, either by means of installing renewable energy or energy efficiency solutions or by carrying out participatory and community building processes.

The legal instruments under C7.I1, C7.R3 and C8.I1 may contribute to the implementation of this measure as long as they do not entail double funding.

The implementation of the measure shall be completed by 31 August 2026.

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 engaged in similar activities. On the basis of the RRF investment, the support scheme aims at initially providing at least EUR 1 600 000 000 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 (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:

oSupporting 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.

oEstablishing renewable hydrogen clusters which would integrate production, processing and consumption at large-scale.

oDeveloping ‘pioneering’ projects, which would enable introducing renewable hydrogen at a smaller scale in different sectors such as industry, electricity generation, thermal uses and transport.

oSupporting 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).


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 focus 213 in the following sectors: (i) fossil fuel-based energy production and related activities 214 ; (ii) energy-intensive and/or high CO2-emitting industries 215 ; (iii) production, rental, or sale of polluting vehicles 216 ; (iv) waste collection, waste treatment and disposal 217 , (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 scheme 218 .


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 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.

The investment shall be implemented by 31 August 2026.

Investment 3 (C31.I3) – Subsidy scheme to support the 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 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. On the basis of the RRF investment, the support scheme aims at initially providing at least EUR 1 000 000 000 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, 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 design, manufacturing, storage, recycling or research & development of technologies and components relevant for the transition to a net-zero-emission economy. 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 use 219 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 220 ; and (iii) activities related to waste landfills, incinerators 221 and mechanical biological treatment plants 222 . In the case of general support to corporates (including equity and venture capital), the legal instrument(s) shall exclude companies with a substantial focus 223 in the following sectors: (i) fossil fuel-based energy production and related activities 224 ; (ii) energy-intensive and/or high CO2-emitting industries 225 ; (iii) production, rental, or sale of polluting vehicles 226 ; (iv) waste collection, waste treatment and disposal 227 , (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 Regulation 228 .


5.The requirement that final beneficiaries of the Facility shall not receive support from other Union instruments to cover the same cost.


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.


7.For equity investments, including venture capital, the following monitoring, audit and control requirements:

e)The description of IDAE's monitoring system to report on the investment mobilized.

f)The description of IDAE's procedures that will ensure the prevention, detection and correction of fraud, corruption and conflicts of interests.

g)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.

h)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.

The investment shall be implemented by 30 June 2026.

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 shall consist in the completion of eligible projects within the 2021-2026 Spanish network development Plan (‘the Plan’). Prior to granting the support, Spain will set out the eligibility criteria that the projects to be selected from the 2021-2026 Spanish network development Plan shall meet based on:

·Projects that meet the REPowerEU objectives, and in particular those that contribute to the integration of renewable energy sources, to industrial decarbonisation, to zero emission transport and to addressing internal congestions; and

·projects that shall be completed by 31 August 2026.

The investment shall be implemented by 31 August 2026.

Investment 5 (C31.I5) – Investment to support industrial decarbonisation (grants)

The objective of this measure, which is part of the strategic project for industrial decarbonisation, is to support the decarbonisation of industrial processes. The measure shall consist of the implementation of projects aiming at the decarbonisation of the manufacturing industry, for instance projects that aim at GHG emission reduction), as well as the development of new highly efficient and decarbonised manufacturing facilities.

The decision approving the PERTE for the decarbonisation of industry shall contain selection criteria to ensure compliance 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 eligibility criteria contained in terms of reference for upcoming calls for projects 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 benchmarks 229 ; (ii) activities related to fossil fuels, including downstream use, outside the Emission Trading Systems (ETS) 230 . The selection criteria 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): 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.

Selection criteria shall ensure that at least EUR 236 000 000, representing 40% of the estimated cost of the measure, contribute to the climate change objectives, in accordance with Annex VI to the RRF Regulation. 231

The implementation of the measure shall be completed by 31 August 2026.


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. The scheme shall promote the decarbonisation of industrial processes, and the development of new highly efficient and decarbonised manufacturing facilities in the context of the DECARB strategic project (PERTE) approved by the Council of Ministers. On the basis of the RRF investment, the subsidy scheme aims at initially providing at least EUR 430 000 000 of financing.

The scheme shall be managed by ENISA as the implementing partner. A relevant legal act shall transform ENISA 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 ENISA 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 list of activities for the green and digital transformation of the sector that are eligible for support, which shall amount to at least EUR 430 000 000. The measure shall support innovative projects involving a substantial industrial transformation in terms of energy efficiency, sustainability and digital transformation of the sector, as well as the development of new highly efficient and decarbonised manufacturing facilities.

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 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 benchmarks 232 ; (ii) activities related to fossil fuels, including downstream use, outside the Emission Trading Systems (ETS) 233 . Furthermore, the legal instrument(s) shall require compliance with the relevant EU and national environmental legislation of the final beneficiaries of the subsidy schemes. 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.

4.Requirements for climate investments for the subsidy scheme: at least EUR 172 000 000 of the RRF investment into the scheme shall contribute to the climate change objectives in accordance with Annex VI to the RRF Regulation 234 .

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.

The implementation of the investment shall be completed by 31 August 2026.

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.

NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
477C31.R1MReform improving permitting for renewable energy production and electricity network infrastructureEntry into force of the provisions of the relevant legal actsQ32023This 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.
478C31.I1TInvestment promoting energy storage or self-consumption based on renewable energy production or behind-the-meter storageMW44005100Q32026700 MW of installed capacity in energy storage or self-consumption applications integrated in buildings or in production processes. The self-consumption applications shall be based on renewable energy technologies or behind-the-meter storage solutions. (Baseline: date Q2 2026, goal of Target 117 and date Q2 2026; goal of Target 126)
479C31.I1TNumber of initiatives carried out by energy communitiesNumber3777Q32026Completion of 40 initiatives carried out by energy communities, either by means of installing renewable energy or energy efficiency solutions or by carrying out participatory and community buildings processes. (Baseline: date Q4 2024, goal of Target 111)
483C31.I2MSupport scheme for renewable hydrogen: Ministry has completed the investmentCertificate of transferQ22024Spain shall transfer at least EUR 1 600 million to IDAE for the support scheme
480C31.I2MSupport scheme for renewable hydrogen: Establishment of the schemeEntry into force of the relevant legal instrument(s)Q42024Enter into force of the legal instrument(s) establishing the support scheme in line with the requirements specified in the description of the measure.
481C31.I2TSupport scheme for 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 resolutions050%Q22025IDAE has published the final award resolutions or entry into force of financing agreements with final beneficiaries, for at least 50% of the RRF investment into the support scheme (including indirect costs).
482C31.I2TSupport scheme for renewable hydrogen: Legal agreements signed with final beneficiaries or final award resolutions published (II)Entry into force of legal financing agreements or publication of final award resolutions50%100%Q32026IDAE 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).
487C31.I3MSupport scheme for value chain: Ministry has completed the investmentCertificate of transferQ22024Spain shall transfer EUR 1 000 million to IDAE for the support scheme
484C31.I3MSupport scheme for value chain: Establishment of the schemeEntry into force of the Ministerial OrderQ42024Entry into force of the legal instrument(s) establishing the support scheme in line with the requirements specified in the description of the measure.
485C31.I3TSupport scheme for value chain: Legal agreements signed with final beneficiaries or final award resolutions published (I)Entry into force of legal financing agreements or publication of final award resolutions050%Q22025IDAE has published the final award resolutions or entry into force of financing agreements with final beneficiaries, for at least 50% of the RRF investment into the support scheme (including indirect costs).
486C31.I3TSupport scheme for value chain: Legal agreements signed with final beneficiaries or final award resolutions published (II)Entry into force of legal financing agreements or publication of final award resolutions50%100%Q32026IDAE 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 at least 90% of this financing shall contribute to climate objectives using the methodology in Annex VI of the RRF Regulation.
488C31.I4MPublication of the selection criteria for electricity transmission projectsEntry into force of the relevant legal actQ12024Enter into force of the Royal Decree establishing the eligibility criteria that the electricity transmission projects to be selected from the 2021-2026 Spanish network developing Plan shall meet, based on:

·Projects that meet the REPowerEU objectives, and in particular those that contribute to the integration of renewable energy sources, to industrial decarbonisation, to zero emission transport or to addressing internal congestions; and

·projects that shall be completed by Q2 2026.
489C31.I4MAdoption of the list of supported electricity transmission projectsPublication of the list of projectsQ42024Adoption by the relevant Ministry of the list of supported electricity transmission projects amounting to EUR 931 million and in compliance with the selection criteria resulting from Milestone 488.
490C31.I4MCompletion of the supported electricity transmission projectsCertificate of completionQ32026Completion of the supported electricity transmission projects included in the list adopted resulting from Milestone 489.
491C31.I5MPublication of the calls and rules governing the granting of support for the decarbonisation of industryPublicationQ22024Approval 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.
492C31.I5MPublication of awards for decarbonisation projectsPublication of award decisionsMillion

EUR
0531Q42024At least EUR 531 000 000 shall have been awarded to final beneficiaries (with at least 40% of total funds contributing to climate objectives using the methodology in Annex VI of the RRF Regulation). 
493C31.I5MCompletion of decarbonisation projectsCertificate of completionQ32026Completion of projects for a total budget awarded of at least EUR 531 000 000.
494C31.I6MSubsidy scheme for industrial decarbonisation: Conversion of ENISA into a public undertakingEntry into force of legislative actQ22024Entry into force of the relevant legislative instrument that shall convert ENISA into a public undertaking for the implementation of the subsidy scheme
497C31.I6MSubsidy scheme for industrial decarbonisation: Ministry has completed the investmentCertificate of disbursement to ENISAQ22024Spain shall transfer EUR 430 000 000 to ENISA for the scheme.
495C31.I6MSubsidy scheme for industrial decarbonisation: Establishment of the schemeEntry into force of the relevant legal instrument (s)Q32024Entry into force of the legal instrument(s) establishing the subsidy scheme in line with the requirements specified in the description of the measure.
496C31.I6TSubsidy scheme for industrial decarbonisation: Legal agreements signed with final beneficiaries or final award resolutions publishedEntry into force of legal financing agreements or final award resolutions published0100%Q32026ENISA 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 (including indirect costs) into the scheme. ENISA 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.

AE.3    Description of the reforms and investments for loan support

Investment 7 (C31.I7) – Investment to support industrial decarbonisation (loans)

The objective of the measure, which is part of the strategic project for industrial decarbonisation, is to grant support in the form of loans to projects that aim at the decarbonisation of the manufacturing industry. This investment measure shall consist of at least one of the three different lines of action below:

·support in the form of loans to projects implementing the decarbonisation of the manufacturing industry, for instance projects that reduce GHG emissions;

·completion of a pilot project to incentivise companies to undertake investment with high associated costs in large industrial decarbonisation investment projects and substantial GHG emission reductions by paying a fixed carbon price over a given period (carbon contract for differences); and

·support in the form of loans for the development of new highly efficient and decarbonised manufacturing facilities.

The Council of Ministers decision approving the PERTE for the decarbonisation of industry shall contain detailed selection criteria to ensure compliance 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 eligibility criteria contained in terms of reference for upcoming calls for projects shall exclude the following list of activities: (i) activities under the EU Emission Trading System (ETS) achieving projected CO2 equivalent emissions that are not substantially lower than the relevant benchmarks for free allocations 235 ; and (ii) activities related to fossil fuels, including downstream use, outside the Emission Trading Systems (ETS) 236 . 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): 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.

Selection criteria shall ensure that at least EUR 260 000 000, representing 40% of the estimated cost of the measure, contribute to the climate change objectives, in accordance with Annex VI to the RRF Regulation. 237

Any reflows associated with the financial operations shall be reinvested into new operations in the same policy area of the measure unless they are used to service loan repayments of the Recovery and Resilience Facility loan.

The implementation of the investment shall be completed by 31 August 2026.

Investment 8 (C31.I8) – Support scheme for decarbonisation projects (loans)

This measure shall consist of an investment in a support scheme to incentivise private investment in industrial decarbonisation through loans.

The scheme shall promote the decarbonisation of industrial processes and the development of new highly efficient and decarbonised manufacturing facilities, via the award of loans to the private sector, in the context of the Strategic Project for the Decarbonisation of Industry approved by the Council of Ministers. On the basis of the RRF investment, the support scheme aims at initially providing at least EUR 1 050 000 000 of financing in loans.

The scheme shall be managed by ENISA as the implementing partner. A relevant legal act shall transform ENISA 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 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 ENISA 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 list of activities for the green and digital transformation of the sector that are eligible for support, which shall amount to at least EUR 1 050 000 000. The measure shall support innovative projects involving a substantial industrial transformation in terms of energy efficiency, sustainability and digital transformation of the sector.

3.Requirements 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 under the EU Emission Trading System (ETS) achieving projected CO2 equivalent emissions that are not substantially lower than the relevant benchmarks for free allocations 238 ; and (ii) activities related to fossil fuels, including downstream use, outside the Emission Trading Systems (ETS) 239 . Furthermore, the legal instrument(s) shall require compliance with the relevant EU and national environmental legislation of the final beneficiaries of the loan schemes. 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 loan schemes.

4.Requirements for climate investments: at least EUR 420 000 000 of the RRF investment into the scheme shall contribute to the climate change objectives in accordance with Annex VI to the RRF Regulation 240 .

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.

The implementation of the investment shall be completed by 31 August 2026.

   AE.4    Milestones, targets, indicators and timetable for monitoring and implementation of loan 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.

   NumberMeasureMilestone
/ Target
NameQualitative indicator for milestonesQuantitative indicator for targetTimeDescription of each milestone and target
UnitBase-lineGoalQYear
L83C31.I7MPublication of the calls and rules governing the granting of support for the decarbonisation of industry.PublicationQ22024Approval of the calls and the rules governing support in the form of loans for projects for the decarbonisation of the manufacturing industry and the development of new highly efficient and decarbonised manufacturing facilities investments. The calls and the rules governing support in the form of loans 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.
L84C31.I7TPublication of awards for decarbonisation projectsEUR million0585Q42024At least EUR 585 000 000 shall have been awarded to final beneficiaries (with at least 40% of total funds contributing to climate objectives using the methodology in Annex VI of the RRF Regulation).
L85C31.I7MCompletion of decarbonisation projectsCertificate of completionQ32026Completion of projects for a total budget awarded of at least EUR 585 000 000. In case of funding a pilot project for carbon contract for differences, the budget awarded to it shall be considered equivalent to the size of the guarantees associated to the carbon contract for differences covered by the pilot project.
L86C31.I8MSupport scheme for industrial decarbonisation (loans): Ministry has completed the investmentCertificate of disbursement to ENISAQ22024Spain shall transfer EUR 1 050 000 000 to ENISA for the scheme.
L87C31.I8MEstablishment of the loan schemeEntry into force of the relevant legal instrument (s)Q32024Entry into force of the legal instrument(s) establishing the loan scheme in line with the requirements specified in the description of the measure.
L88C31.I8TSupport scheme for industrial decarbonisation (loans): Legal agreements signed with final beneficiaries or final award resolutions published.

Entry into force of legal financing agreements or final award resolutions published0100%Q32026ENISA 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 (including indirect costs) into the scheme. ENISA 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.


2.Estimated total cost of the recovery and resilience plan

The estimated total cost of the recovery and resilience plan of Spain is EUR 163 029 653 473.


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 NumberRelated Measure (Reform or Investment)Milestone / TargetName
1C1.R1MOrder TMA/178/2020 and Royal Decree-Law 23/2020
21C2.R1MEntry into force of the Spanish Urban Agenda and the Long-Term Renovation Strategy for Energy Rehabilitation in the Building Sector in Spain
39C3.R1MEntry 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
63C4.R2MAdoption of the National Strategy for Green Infrastructure, Connectivity and Ecological Restoration
82C6.R1MStrategy on sustainable, secure and connected mobility (public consultation)
102C7.R1MEntry into force of Royal Decree Law 23/2020 (energy measures)
103C7.R1MEntry into force of Royal Decree 960/2020 (economic regime for renewable energy)
104C7.R1MEntry into force of Royal Decree 1183/2020 (connection of renewables to the electricity grid)
105C7.R1MEntry into force of Law on Climate Change and Energy Transition
121C8.R1MApproval of the long-term decarbonisation strategy (“ELP2050”).
122C8.R2MEntry into force of planning, legislative and regulatory reforms to promote the development of energy storage solution.
129C9.R1MHydrogen Roadmap
137C10.R1MCreation of the Institute for the Just Transition Fund
144C11.R1MEntry into force of legislative act to reduce temporary employment in public administrations
151C11.R2MEntry into force of Law 3/2020 on procedural and organisational measures in the field of Justice
153C11.R3MEntry into force of Royal Decree 937/2020 on the regulation of the Caja General de Depósitos
154C11.R3MEntry into force of Royal Decree approving the Regulation implementing Law 22/2015 of 20 July on audits of accounts
157C11.R5MEntry into force of Royal Decree Law 36/2020 on the implementation of the Recovery, Transformation and Resilience Plan
158C11.R5MCreation of new bodies within the central government to follow-up on the implementation, control and audit of the Plan.
159C11.R5MOrder defining the procedures and format of the information to be shared for monitoring the RRP and accounting execution of expenditure
173C11.I5MRecovery and Resilience Facility Integrated Information System
177C12.R2MSpanish Strategy on Circular Economy (EEEC)
181C12.I2MPlan to Boost the Value Chain of the Automotive Industry towards Sustainable and Connected Mobility
199C13.I3MDigitalisation of SMEs Plan 2021-2025
214C14.R1MPlan to promote the tourism sector
215C14.R1MLaunch of ‘DATAESTUR’ website collecting data on tourism
230C15.R2M2025 Digital Spain Plan and Strategy for the promotion of 5G technology
231C15.R2MRelease the 700 MHz frequency band
249C16.R1MNational Strategy for Artificial Intelligence
255C17.R2MPublication of the Spanish Strategy for Science, Technology and Innovation 2021-2027
257C17.R3MEntry into force of the Royal Decree on the reorganisation of Public Research Organisations.
285C19.R1MApproval of the National Digital Competences Plan by the Council of Ministers
295C20.R1MPlan of the Modernisation of Vocational Training and related Royal Decree Laws
303C21.R1MEntry in to force of the Organic Law on education
318C22.R5MEntry into force of Royal Decree Law 20/2020 of 29 May approving the minimum vital income
329C23.R1MEntry into force of two Royal Decree-Laws regulating distance work in the private sector and in public administrations
330C23.R2MEntry into force of two by-laws on equal pay between women and men and on equality plans and their registration
333C23.R5MEntry into force of Action Plan to tackle youth unemployment
363C25.R1MPlan “Spain, Audio-visual Hub of Europe”.
385C28.R1MFiscal measures adopted in 2020 and 2021 to alleviate the effects of the COVID-19 pandemic.
387C28.R3MAppointment of the Committee of experts by the Secretary of State of Finance.
392C28.R5MDigital Services Tax
393C28.R6MFinancial Transaction Tax
394C28.R7MModifications of Personal Income Tax and Wealth Tax in 2021
395C28.R8MModifications of Corporate Income Tax in 2021
396C28.R9MModifications of indirect taxes in 2021
397C29.R1MSetting-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
398C29.R1MPhase III of the spending review
399C29.R1MCreation of a permanent unit within AIReF responsible for carrying out the spending reviews mandated by the government.
406C30.R1MSeparation of financing for the Social Security
412C30.R4MStreamlining of the maternity add-ons
413C30.R5MReview of tax breaks related to the current supplementary pension system
Instalment AmountEUR 11 494 252 874


3.2.Second Instalment (non-repayable support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
24C2.R5MEntry into force of the Royal Decree on Renovation Offices (‘one-stop shops’)
26C2.I1MEntry 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
30C2.I2MEntry 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
40C3.R1MEntry into force of the second amendment to Law 12/2013 on measures to improve the functioning of the food chain
46C3.I1TEntry 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)
56C3.I7MAgreements with Public Research Bodies
74C5.R1MEntry into force of the amendments of the Hydrological Planning Regulation
83C6.R1MStrategy on sustainable, secure and connected mobility (approval)
108C7.R2MNational self-consumption Strategy
112C7.R4MRoadmap for offshore wind and other marine energy
139C10.I1M‘Just transition’ training aid programme and granting aid for the economic development of just transition areas
155C11.R4MEntry into force of the ministerial order establishing the National Evaluation Office
189C13.R1MEntry into force of the Law amending Law 34/2006 on access to the professions of lawyers and procuradores
216C14.R1MEntry into force of the Royal Decree implementing the State Financial Fund for Tourism Competitiveness
217C14.I1TBudget award of plans promoting the sustainability of Tourism at their destination
232C15.R2MAssignment of the 700 MHz spectrum band
233C15.R2MEntry into force of legal act on the reduction of 5G spectrum taxation
250C16.R1MDigital Rights Charter
258C17.I1TAgreements signed by the Ministry of Science and Innovation with the Autonomous Communities for the implementation of “Complementary R&D plans”.
273C18.R1MAction Plan for primary and community care
278C18.I1MApproval of the equipment investment plan and distribution of funds
289C19.I2MProgramme to equip public and publicly subsidised schools with digital tools
306C21.R3MEntry into force of the Royal Decrees for the organisation of universities
331C23.R3MEntry into force of Royal Decree Law for the protection of workers engaged in distribution activities to third parties using technological means
332C23.R4MAmendment of the Worker's Statute to support the reduction of temporary employment by streamlining the number of contract types
334C23.R5MRoyal Decree for a new Spanish Employment Strategy 2021-2024
336C23.R6MAmendment 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
338C23.R8MAmendment of the Worker's Statute to improve the legal rules governing collective bargaining
339C23.R9MAmendment of the Worker's Statute to improve the rights of persons working in subcontracted companies
345C23.I4MApproval of the regional allocation of funds for territorial projects for vulnerable groups, entrepreneurship and micro-enterprises.
378C27.R2TModernisation of the Tax Agency - Number of staff at the Tax Authority
379C27.R2TModernisation of the Tax Agency – Tax investigations
380C27.R3TDelivery of enhanced assistance to taxpayers - Sociedades Web upgraded and available for at least 1 666 123 taxpayers.
381C27.R3TDelivery of enhanced assistance to taxpayers - Renta Web upgraded and available for at least 1 779 505 taxpayers
383C27.R4TInternational dimension - Registered foreign tax payers identified
384C27.R5TCooperative model – Transparency Reports
389C28.R4MTaxes on single-use plastics and waste
400C29.R1MApproval by Council of Ministers of the new cycle (2022-26) of spending reviews to be commissioned to AIReF.
403C29.R2MBudget Alignment Report with SDGs
407C30.R2MMaintenance of purchasing power of pensions and the alignment of the effective retirement age and the legal retirement age
Instalment AmountEUR 13 793 103 448


3.3.Third Instalment (non-repayable support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
2C1.R1MAmendments to the Technical Building Code (TBC), the Low Voltage Electrotechnical Regulation (LVER) and approval of a Royal Decree to regulate public recharging services
45C3.R6MEntry into force of the Royal Decree on the management of national fishing grounds
51C3.I4TInvestment plan to promote the sustainability and competitiveness of agriculture and livestock
57C3.I7TAcquisition of acoustic probes for research in fisheries
61C3.I11TFinancing of investment projects in the fishing sector
65C4.I1MAwarding contracts for special-purpose aircrafts for firefighting, and setting up of the biodiversity knowledge monitoring and management system
110C7.R3MPilot project for energy communities
115C7.I1MTender for investment support to innovative or value added renewable capacity
124C8.R4MEntry into force of measures to promote regulatory sandboxes to foster the research and innovation in the electricity sector.
130C9.R1MEntry into force of the regulation establishing Guarantees of origin for renewable gases
190C13.R1MEntry into force of the Law to reform of the Insolvency Law
229C15.R1MEntry into force of the Law on Telecommunications
254C17.R1MEntry into force of the amendment of Law 14/2011 of 1 June on Science, Technology and Innovation.
270C17.I8TSupport to R&D&I projects in sustainable automotive
274C18.R2MApproval of the Spanish Public Health Strategy
296C20.R2MEntry into force of the Law on the single integrated Vocational Training System, with the objectives of modernising the system
304C21.R2MEntry into force of the Royal Decree on minimum teaching requirements for education
314C22.R1MApproval by the Territorial Council of the evaluation the System for Autonomy and Dependency Care (SAAD).
317C22.R4MEntry into force of the legislative reform of the reception system for migrants and applicants of international protection in Spain
350C23.I7MImproving the take-up rate of the Minimum Vital Income (‘IMV’) and increasing its effectiveness through inclusion policies
360C24.I3TDigitalisation and promotion of major cultural services
364C25.R1MEntry into force of the general law on Audio-visual Communication.
374C26.I3MProjects to promote equality in sports
376C27.R1MEntry into force of the Law against Tax Evasion and Fraud
390C28.R4MAnalysis of the Vehicle Registration Tax and the Traffic Tax
391C28.R4MEntry into force of the reform of tax on Fluorinated Gases
401C29.R1MPublication of a monitoring report
411C30.R3MReform of the Social Security contribution system for the self-employed
414C30.R5MReview of the current supplementary pension system
Instalment AmountEUR 6 896 551 724


3.4.Fourth Instalment (non-repayable support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
4C1.I1TBudget spent in purchases or awarded by municipalities aiming at promoting sustainable mobility
22C2.R3MEntry into force of the Housing Law, including actions supporting the increase of housing supply in compliance with nearly zero-energy buildings
23C2.R4MEntry into force of the Law on Quality of Architecture and the Building Environment
25C2.R6MEntry into force of the amendments to the Horizontal Property Law to facilitate funding for rehabilitation
38C2.I6TActions plans under the Spanish Urban Agenda
41C3.R2MEntry 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
43C3.R4MEntry into force of the Royal Decree for a governance mechanism to improve the Spanish irrigation system.
44C3.R5MAdoption of the second action plan of the Digitalisation Strategy of the Agri-food Sector and the Rural Areas.
47C3.I1TImplementation 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)
55C3.I6MAcquisition of ICT equipment for the Marine Reserves of Fishing Interest and contracts for the acquisition of special-purpose vessels for the marine reserves
60C3.I10MPurchase of light patrol boats and high seas patrol vessels to combat illegal, unreported and unregulated fishing
62C4.R1MStrategic Plan for Natural Heritage and Biodiversity and Plan on the Network of Protected Marine Areas
64C4.R3MApproval of the Spanish Forest Strategy and Support Plan
77C5.I2MRestoration of riverbanks protection against flood risks
80C5.I4TRestoration of degraded areas and ecosystems across at least 50 kilometres of coastline
84C6.R2MIndicative Rail Strategy
85C6.I1MCore TEN-T network: award of projects
88C6.I2MTEN-T network different transport modes (rail and road): partial budget award
95C6.I3MIntermodal and Logistic Infrastructures: partial budget award
99C6.I4MSupport to the programme of sustainable and digital transport.
140C10.I1TSupport for environmental, digital and social infrastructure projects.
145C11.R1MEntry into force of the amendment to Law 40/2015 and ministerial orders strengthening inter-territorial cooperation
146C11.R1MEntry into force of the law to reinforce public policies evaluation
147C11.R1MEntry 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
148C11.R1MEntry into force of regulatory measures relating to the civil service of the State Administration
152C11.R2MEntry into force of the Royal Decree-law improving the efficiency of judicial procedures and the Royal Decree-law on digital efficiency
156C11.R4MNational Procurement Strategy
164C11.I2TJudicial proceeding to be carried out electronically
174C11.I5TNew communication tools and activities
178C12.R2MEntry into force of the acts that are part of the Circular economy policy package
179C12.R2MEntry into force of the Law on Waste and Contaminated Soil
182C12.I2MPERTE in the area of electric vehicles
183C12.I2MPERTEs in strategic areas defined in the Plan
184C12.I2TInnovative projects for the transformation of industry in terms of energy efficiency, sustainability and digitalisation
191C13.R1MEntry into force of the Law on Business Creation and Growth
192C13.R2MEntry into force of the Start-ups Law
450C13.R2MEntry 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
200C13.I3TBudget committed to the Digital Toolkit Program
201C13.I3TBudget committed to Agents of Change Program
202C13.I3TBudget committed to Innovative Business Cluster Support Program
203C13.I3TBudget committed to DIHs Program
218C14.I1TBudget award of plans promoting the sustainability of Tourism at their destination
234C15.R2MAssignment of the 26 GHz spectrum band
235C15.R2MEntry into force of Law on 5G Cybersecurity
245C15.I7MLaunch of the National Cybersecurity Industry Support program, the Global Security Innovation Programme and related actions.
247C15.I7TStrengthen and improvement of Cybersecurity Capacities: Cybersecurity Help Line
259C17.I2TAwards 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.
261C17.I3TAward of new private, interdisciplinary, public R&D&I projects, concept tests, international competitive calls, and cutting-edge R&D geared to social challenges
300C20.I3TAt least 50 000 new VET places compared to the end of 2020.
319C22.R5MPublication of the “Plan to reorganise and simplify the system of non-contributory financial benefits of the General State Administration”.
335C23.R5MEntry into force of the amendment of the Employment Law (Royal Legislative Decree 3/2015)
337C23.R7MEntry 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
340C23.R10MEntry into force of amendment of the Royal Legislative Decree 8/2015 reforming the regulation of non-contributory unemployment support
352C24.R1MEntry into force of the artist’s statute, sponsorship and the regime of tax incentives.
367C26.R1MEntry into force of the law for Sports
377C27.R1MInterim assessment of the effects of the Law against Tax Evasion and Fraud.
404C29.R3MGreen Budgeting alignment Report
408C30.R2MAdjustment of the computation period for the calculation of the retirement pension
409C30.R2MReplacement of the sustainability factor with an intergenerational equity mechanism
410C30.R2MUpdated projections showing how the pension reforms undertaken in 2021 and 2022 ensure long-term fiscal sustainability
415C30.R6MAdjustment of maximum contribution base
Instalment AmountEUR 11 435 531 581


3.5.Fifth Instalment (non-repayable support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
11C1.I2TAward of innovative projects promoting electro-mobility
21bisC2.R2MPublication of recommendations of Working Groups to implement the Long-Term Renovation Strategy in Spain
42C3.R3MEntry into force of the normative framework on sustainable nutrition in agricultural soils.
53C3.I5TSignature of contractual agreements between the Ministry of Agriculture, Fisheries and Food (MAPA) and ENISA
70C4.I3TRehabilitation of former mining sites (at least 20 former mining sites)
73C4.I4MActions on sustainable forest management
75C5.R1MEntry into force of the amendment of the Water Law and the new Regulation replacing the Royal Decree 1620/2007
76C5.I1TImproved water and wastewater treatment infrastructures
109C7.R2MCompletion of measures under the National self-consumption Strategy
113C7.R4MEntry into force of the regulatory measures identified in the map for offshore wind and other marine energy
131C9.I1TFinancing of SMEs to reinforce the value chain on hydrogen
138C10.R1TJust transition protocols and Advisory Council
433C11.R1MUpdate of the National Security Framework
453C15.I7MLaunch of the National Cybersecurity Industry Support program, the Global Security Innovation Programme and related actions.
307C21.R3MEntry into force of the Organic Law on the university system
468C21.I6MAdoption of the Action Plan for the development of university micro-credentials
315C22.R2MEntry into force of the Social Services Law and ministerial regulations
316C22.R3MEntry into force of the Family Diversity Law
321C22.I1TProjects executed by the Ministry of Social Rights and Agenda 2030
473C22.I4MSetting up various type of services for victims of sexual violence.
386C28.R2MTax benefit review and modifications
388C28.R3MEntry into force of the reforms derived from the Committee's recommendations
402C29.R1MPhase III of the spending review
Instalment AmountEUR 7 671 001 527


3.6.Sixth Instalment (non-repayable support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
5C1.I1TBudget spent in purchases or awarded by Autonomous Communities of at least EUR 900 million aiming at promoting sustainable mobility
6C1.I1TProjects completed promoting sustainable mobility, including in urban and metropolitan areas
12C1.I2TRegistration of request for subsidies for electric vehicles and recharging points
14C1.I3TShort distance (Cercanías) rail lines
15C1.I3TStations improved with digitalisation
16C1.I3TImproved “Cercanías” stations
32C2.I3MAward of renovations for residential dwellings and non-residential buildings, achieving on average at least a 30 % primary energy demand reduction
422C3.R2MEntry into force of regulation to improve biosecurity of livestock transport and of regulation for the sustainable use of antibiotics in livestock species
424C3.I1TImplementation 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)
54C3.I5TAgri-food SMEs supported to implement innovative and digital business projects
58C3.I8TResearch Development and Innovation projects to support the resilience and sustainability of the fisheries and aquaculture sector
59C3.I9MDigital reinforcement of the Spanish Fisheries Information System (SIPE) and of the fishing surveillance system
67C4.I2TMarine protected areas
79C5.I3MAwarding contracts for the implementation of tools to improve the knowledge and use of water resources, and to monitor rainfall and other meteorological data
81C5.I4TRestoration of degraded areas and ecosystems across at least 100 kilometres of coastline
106C7.R1TAdditional production capacity for renewable energy
107C7.R1TCumulative additional renewable energy capacity installed in Spain
114C7.R4MCompletion of measures identified in the roadmap on biogas
116C7.I1MNew projects, technologies or installations of marine renewable energy infrastructure
118C7.I2MClean Energy and Smart Projects for Islands Office
123C8.R3MEntry into force of regulatory measures for the integration of flexibility and demand-side response.
125C8.I1TInnovative storage projects awarded
127C8.I2TInnovative digitalisation projects for electricity distribution
128C8.I3TProjects to promote new business models for the energy transition
132C9.I1TTechnological developments in the renewable hydrogen value chain
133C9.I1TRenewable hydrogen clusters (or valleys)
134C9.I1THydrogen pioneer projects
135C9.I1TTest facilities or new manufacturing lines.
149C11.R1MStatutes of the new evaluation public body
437C11.R3MPublication of the Biennial Climate Change Risk Report for the Financial System and creation of the Sustainable Finance Council
160C11.I1MInterconnection of national public procurement platforms
161C11.I1TAward of projects supporting the digital transformation of the Central Public Administration
163C11.I2MInteroperable platforms to exchange social security and health data
165C11.I2TAward of projects supporting the digitalisation driver projects of the Central Public Administration
167C11.I3MDigitalization of regional and local entities
176C12.R1MEntry into force of the Law on Industry
187C12.I3TCompletion of projects to support the implementation of waste legislation and promote the circular economy in the enterprise
451C13.R2MEntry into force of the amendment to Law 14/2013 of 27 September on support for entrepreneurs and its internationalisation
194C13.I1TUsers benefiting from measures to boost the entrepreneurial ecosystem
196C13.I2TCERSA guarantee
198C13.I2TEntrepreneurs and SMEs supported by the Industrial Entrepreneurship Support Programme
205C13.I3TBudget execution of Agents of Change Program
206C13.I3TBudget execution of Innovative Business Cluster Support Program
207C13.I3TBudget execution of DIHs Program
210C13.I4TSMEs and business associations having received support from the Technological Fund
219C14.I1TBudget award of plans promoting the sustainability of Tourism at their destination
236C15.I1MUltra-fast broadband rollout: award
246C15.I7TStrengthen and improvement of Cybersecurity Capacities : Resources
251C16.R1MSupport to projects on Artificial Intelligence
256C17.R2MThe mid-term evaluation of the Spanish Strategy for Science, Technology and Innovation 2021-2027
265C17.I5TInnovative and technology-based companies have received capital under the program INNVIERTE to strengthen their research activities at an early stage
271C17.I9TSupport to R&D&Innovation projects in the aerospace field, with focus on low and zero emission
275C18.R3MLaw on Equity, Universality and Cohesion of the National Health System, and the reorientation of highly complex care and the increase in the common portfolio of services
276C18.R4MLaw on the Framework Statute for Statutory health service Staff, and improvement of the specialised health training system
277C18.R5MLaw on guarantees and rational use of medical products
279C18.I1TInstallation/renewal/expansion of equipment devices
280C18.I2TPublic health campaigns and actions
282C18.I4THealthcare professionals trained within the framework of continuing education plans
283C18.I5MVALTERM ED system and platform for the Assessment of Health Technologies and Benefits of the National Health System
284C18.I6THealth data lake operational
286C19.I1TTraining of citizens on digital skills.
308C21.I1TBudget award for the Promotion of First Cycle of Early Childhood Education
312C21.I4TScholarships and grants, for post-doctoral students, assistant professors, and researchers
313C21.I5MIncrease in the “Digital Index for Universities”
320C22.R5MEntry into force of legislation to reorganise and simplify the system of non-contributory financial benefits
324C22.I2MImplementation of specific technological tools to improve the social services information and management systems.
341C23.R11MCertificates of completion of the services under the contracts for the modernisation of the State Public Employment Service
346C23.I4TTerritorial projects for vulnerable groups, entrepreneurship and micro-enterprises have been completed, involving at least 39 000 workers and 64 000 enterprises.
348C23.I5TTraining actions for PES staff
353C24.R2MEntry into force of legislative and regulatory measures to strengthen copyright and related rights
354C24.I1TStrengthening the competitiveness of cultural industries
355C24.I2TModernisation and sustainable management of performing and musical arts infrastructure
357C24.I2TE-book licences for libraries
359C24.I2TBoosting cultural and creative initiatives
361C24.I3TCompletion of digitalisation and promotion of major cultural services
362C24.I3TCompletion of digitalisation of the Bibliographic heritage
365C25.R1MEntry into force of the law on cinema.
366C25.I1TSupport of SMEs in the audio-visual sector.
368C26.R2MEntry into force of the Law for the Regulation of certain sports professions
369C26.R3MNational Strategy for the promotion of sport against sedentary lifestyle and physical inactivity
371C26.I1TSports Medicine Centers
375C26.I3TCompletion of actions under the Social Plan for Sport
382C27.R3MDelivery of four Digital Support Platforms
405C29.R3MGreen Budgeting alignment Report
477C31.R1MReform improving permitting for renewable energy production and electricity network infrastructure
Instalment AmountEUR 4 076 613 963


3.7.Seventh Instalment (non-repayable support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
3C1.R2MAdoption of a Law on sustainable mobility
7C1.I1TBudget spent in purchases or awarded by municipalities aiming at promoting sustainable mobility
8C1.I1TAward in projects improving new forms of mobility in state roads
17C1.I3TCumulative budget awarded for investments in short distance rail lines
27C2.I1TCompletion of residential dwelling renovation actions or decisions to grant aid for carrying out residential dwelling renovation actions, achieving or seeking to achieve on average at least a 30 % primary energy demand reduction (at least 231 000 actions in at least 160 000 unique dwellings)
36C2.I5TCompletion of public buildings renovations, achieving on average at least a 30 % primary energy demand reduction (at least 290 000 m2)
50C3.I3TImproved cleaning and disinfection centres and plant reproduction material production centres with strengthened training and biosecurity systems
86C6.I1TCore TEN-T network: progress of works
89C6.I2TNon-core TEN-T network: progress on rail works
90C6.I2TSingle European Sky: project awarded and progress on projects completion
91C6.I2MDigitalisation of Ministry of Transport, Mobility and Urban Agenda
96C6.I3MBudget execution for the intermodal and logistics infrastructure
100C6.I4MSustainable and digital transport: start of works
111C7.R3TCompletion of energy-related pilot projects in local communities
431C10.I1TSupport for environmental, digital and social infrastructure projects
150C11.R1TStabilisation of public employment
432C11.R1MLaw on Transparency and Integrity in the Activities of Interest Groups
434C11.R2MEntry into force of the Law on organisational and procedural efficiency
435C11.R2MEntry into force of Law on the Right to Defence
436C11.R3MEntry into force of the law on customer services and of the law establishing Financial Client Protection Authority
170C11.I4TRenovation of vehicles in public administration
171C11.I4TEnergy renovation on public buildings (140 000 m2)
185C12.I2TBudget execution of PERTES and innovative projects for the transformation of industry
440C12.R2MWorking Group of the Waste Coordination Commission to monitor compliance with waste legislation
442C12.I3TDistribution of grants for the implementation of waste implementation projects.
446C12.I5MSubsidy scheme to support the circular economy: Establishment of the subsidy scheme
448C12.I5MSubsidy scheme to support the circular economy: Ministry has completed the investment 
448aC12.I6MSubsidy scheme for the electric vehicle sector (grants): Ministry has completed the investment
448bC12.I6MSubsidy scheme for the electric vehicle sector (grants); Establishment of the subsidy scheme
452C13.R3MMeasures to improve SME’s access to finance through changes in Law 6/2023 of 17 March 2023.
193C13.I1TEntrepreneurs or SMEs benefiting from measures to boost the entrepreneurial ecosystem
195C13.I1TOther actions dissemination and communication and funding
197C13.I2TSMEs supported by the Program ‘Skills for SME Growth’
204C13.I3TSMEs supported by the Digital Toolkit program
211C13.I4TModernisation actions in municipal markets or commercial areas
212C13.I4TMarket infrastructure modernization in small municipalities
213C13.I5TCompanies participating in projects supporting their internationalisation
220C14.I1MCompletion of Plans promoting the sustainability of Tourism at their destination
225C14.I4TProjects targeted at commercial areas located in local areas with high Touristic influx
238C15.I2TImprovement of connectivity in key centers and sectors
239C15.I3TConnectivity vouchers for SMEs and vulnerable groups
240C15.I4TAdaptation of telecommunication infrastructure in buildings
241C15.I5MImprovement of cross-border digital infrastructure: award
243C15.I6MDeployment of 5G technology: award
458C16.R1MRegulatory sandboxes and the Spanish Agency for Artificial Intelligence surveillance (AESIA)
262C17.I3TApproval of R&I projects with at least 35 % linked to the green and digital transition
263C17.I4TSupport to scientific research career through scholarships and grants
266C17.I5TSupport to young technology-based firms to carry on their business plan.
267C17.I6TSupport to projects to strengthen the strategic capacities and internationalisation of the National Health System, projects related to the precision personalized medicine strategy and contribution to a public – private investment vehicle in advanced therapies.
461C17.I9MPublication of the awards of the calls for R&D&I in the aerospace sector.
287C19.I1MCompletion of actions to enhance digital capabilities
293C19.I4TScholarship programs for digital talent
298C20.I1TModular trainings for up- and reskilling of employed and unemployed
299C20.I2TCentres for excellence and innovation in vocational training
467aC20.I2TCreation of “entrepreneurship” classrooms
467bC20.I2TCompletion of green trainings for VET teachers
301C20.I3TBilingual vocational training cycles
305C21.R2MMaterials to guide and support teachers for the implementation of the new curriculum, and training of professionals
310C21.I2TSupport to schools under the PROA+ programme
311C21.I3TAccompanying and Guidance Units for vulnerable students
470C22.I1TResidential, non-residential and day care places.
326C22.I3TProjects on improved accessibility
327C22.I4TCentres for victims of sexual violence.
347C23.I5TPublic centres for guidance, entrepreneurship, support and innovation for new jobs are fully operational.
351C23.I7MEvaluation to assess the coverage, effectiveness and success of Minimum Income schemes
358C24.I2TBook purchases for libraries
476C25.I1TCompletion of projects supporting SMEs in the audio-visual sector
483C31.I2MSupport scheme for renewable hydrogen: Ministry has completed the investment
480C31.I2MSupport scheme for renewable hydrogen: Establishment of the scheme
487C31.I3MSupport scheme for value chain: Ministry has completed the investment
484C31.I3MSupport scheme for value chain: Establishment of the scheme
488C31.I4MPublication of the selection criteria for electricity transmission projects
489C31.I4MAdoption of the list of supported electricity transmission projects
491C31.I5MPublication 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)
492C31.I5MPublication of awards for decarbonisation projects
494C31.I6MSubsidy scheme for industrial decarbonisation: Conversion of ENISA into a public undertaking
497C31.I6MSubsidy scheme for industrial decarbonisation: Ministry has completed the investment
495C31.I6MSubsidy scheme for industrial decarbonisation: Establishment of the scheme
Instalment AmountEUR 10 261 710 743


3.8.Eighth Instalment (non-repayable support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
421C3.I2TCompletion of construction of a laboratory of biosafety level 3 and a National Plant Health Laboratory.
78C5.I2TReduction in the volume of water extracted from aquifers
168C11.I3TAward of projects supporting the digital transformation of the Regional and Local Public Administrations, and the Ministry for Territorial Policy and Public Administration
444C12.I4MPERTE CHIP. Strengthening of the value chain for semiconductors.
222C14.I2MLaunch of Smart Destination Platform of the tourism sector.
223C14.I2TBeneficiaries for innovative technology-based projects related to AI and other enabling technologies
224C14.I3TBeneficiaries in the extra-peninsular regions having completed projects to improve their competitiveness and capacity to adapt to changes in international markets
226C14.I4TTourism products delivered in line with the Tourism Strategy
227C14.I4TTouristic establishments reducing their annual waste or energy consumption
454C15.I8MPERTE CHIP. Strengthening scientific capacities, design and innovative manufacturing: award
322C22.I1THome telecare services in the System for Autonomy and Care for Dependency (SAAD)
349C23.I6TSocial economy projects completed
481C31.I2TSupport scheme for renewable hydrogen: Legal agreements signed with final beneficiaries or final award resolutions published (I)
485C31.I3TSupport scheme for value chain: Legal agreements signed with final beneficiaries or final award resolutions published (I)
Instalment AmountEUR 573 787 087


3.9.Ninth Instalment (non-repayable support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
417C1.R2MDevelopment of a software application for the implementation of the Cost-Benefit Analysis for transport infrastructure investment
9C1.I1TProjects completed promoting sustainable mobility, including in urban and metropolitan areas
10C1.I1TState roads in urban areas improved to promote new forms of mobility
419C1.I2TElectric vehicles and recharging points deployed
13C1.I2TCompletion of innovative projects promoting electro-mobility
68C4.I2TMarine protected areas
71C4.I3MEcosystem restoration actions
81bC5.I4TRestoration of degraded areas and ecosystems across at least 145 kilometres of coastline
119C7.I2TCompletion of projects to support the energy transition on islands
141C10.I1TJob search assistance and reskilling for unemployed people
142C10.I1TInvestment projects to adapt industrial facilities for green hydrogen and energy storage.
162C11.I1MCompletion of projects supporting the digital transformation of the Central Public Administration
166C11.I2MCompletion of projects supporting the digitalisation driver projects of the Central Public Administration
441C12.R2MEntry into force of the acts forming part of the second circular economy package
447C12.I5TSubsidy scheme to support the circular economy: Legal agreements signed with final beneficiaries or final award resolutions published
449C13.R1MEntry into force of the amendments to the Law on the Protection of Competition and to its regulations
208C13.I3TCompletion of the Digital Toolkit program
209C13.I3TSMEs having completed actions aiming at increasing their use of digital technologies(excl. digital toolkit)
237C15.I1MUltra-fast broadband rollout: Project completion
281C18.I3MPublic Health Surveillance Network Information System
466aC18.I6TMass data processing projects
290C19.I2MCompletion of actions for the digital transformation of education
291C19.I2TProvision of connected digital devices in public and publicly subsidised schools to bridge the "digital divide", and equip a minimum of 240 000 classrooms
294C19.I4TTraining of IT professionals
297C20.I1TNew units of competence of the National Catalogue of Professional Qualifications
467C20.I2TConversion of classrooms into applied technology spaces
302C20.I3TNew VET places compared with at the end of 2020
309C21.I1TNew places for the First Cycle of Early Childhood Education
325C22.I2MCompletion of projects for technological transformation of social services, and for modernisation of the infrastructure and services associated with residential protection and foster families
471C22.I2TImplementation of pilot projects
472C22.I4MInvestments in telephone services and online services to support victims of violence against women
342C23.I1TPeople having completed the youth programmes.
343C23.I2TPeople having completed the ‘Plan Empleo Mujer, Rural and Urban areas’ and Victims of Gender Violence and Human traffic programme
344C23.I3TPeople having completed training programmes to acquire skills for the digital, ecological and productive transformation
420C23.I3TDetection of skill needs through a research program
356C24.I2TConservation, restoration and enhancement of the Spanish cultural heritage
370C26.I1MDigitalisation of the sports sector
372C26.I1MCompletion of IT projects in High Performance Centres and in Antidoping Administration
373C26.I2TRenovation and improvement of technical centres for sport and sport facilities
Instalment AmountEUR 5 633 854 130


3.10.Tenth Instalment (non-repayable support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
418C1.R2MSandbox office
18C1.I3TShort distance (Cercanías) rail lines upgraded
19C1.I3TStations improved with digitalisation
20C1.I3TImproved “Cercanías” stations
28C2.I1THectares of land in areas or neighbourhoods subject to renewal completed, with at least a 30 % primary energy demand reduction on average
29C2.I1TCompletion of residential dwelling renovation actions, achieving on average at least a 30 % primary energy demand reduction (at least 410 000 actions in at least 285 000 unique dwellings)
31C2.I2TNew dwellings built for social rental or at affordable prices compliant with energy efficient criteria
33C2.I3MCompletion of renovations for residential dwellings and non-residential buildings, achieving on average at least a 30% primary energy demand reduction
34C2.I4MRenovation of residential dwellings and non-residential buildings in municipalities with less than 5 000 inhabitants completed, achieving on average at least a 30 % primary energy demand reduction
35C2.I4TClean energy projects in municipalities with less than 5 000 inhabitants
37C2.I5TCompletion of public buildings renovations, achieving on average at least a 30 % primary energy demand reduction (at least 1 230 000 m2)
423C3.R6MEntry into force of the revision of the Fisheries Law and of the Law to modernise control, inspection and sanctioning systems in the field of fishing.
48C3.I1TModernisation of irrigation systems modernised in terms of water savings and energy efficiency
49C3.I2TCompletion of construction of an animal facility, having a biosafety level 3.
52C3.I4TCompleted projects for precision agriculture, energy efficiency, the circular economy and the use of renewable energy
66C4.I1MCompletion and operationalisation of the biodiversity knowledge monitoring and management system
69C4.I2TBiodiversity conservation actions
72C4.I3TCompletion of rehabilitation of former mining sites (at least 30 former mining sites)
425C4.I4MActions on sustainable forest management (part II)
426C5.I3MEntry into service of tools to improve the knowledge and use of water resources, and to monitor rainfall and other meteorological data
427C5.I1TImproved water and wastewater treatment infrastructures
428C5.I1TImproved water and wastewater treatment infrastructures
429C5.I2MSupply of photovoltaic (PV) energy to desalination plants and its distribution
430C5.I3MActions on PERTE for the digitalisation of water users
87C6.I1TCore TEN-T network: completion of works
92C6.I2TNew or upgraded TEN-T network, other works
93C6.I2TSingle European Sky: project completion
94C6.I2MState Road network adapted to current regulation
97C6.I3TIntermodal and logistic infrastructure
98C6.I3TCompletion of projects of rail accessibility and of projects of sustainability in ports
101C6.I4MSustainable and digital transport: completion of works
117C7.I1TAdditional production capacity for innovative or value added renewable energy
120C7.I2TAdditional production capacity for renewable energy in the islands
126C8.I1TInnovative storage projects operational
136C9.I1TAuthorised electrolyser capacity
143C10.I1TRehabilitated land in closed coal mines or adjacent areas to power stations.
169C11.I3MCompletion of all projects supporting the digital transformation of the Regional and Local Public Administrations, and the Ministry for Territorial Policy and Public Administration
438C11.I3TPersonal Digital Care Plan implemented
172C11.I4TEnergy renovations in public buildings (1 050 000 m2)
439C11.I4TImplementation of solar photovoltaic systems, or other renewable energies in the facilities of the central government administration
175C11.I5TStaff from the public administration trained
180C12.I1THigh-value sectoral and interoperable data spaces
186C12.I2TCompletion of PERTEs and innovative projects for the transformation of industry
188C12.I3TIncrease separately collected municipal waste
443C12.I3TCompletion of projects in waste management
445C12.I4TPERTE CHIP. Strengthening of the value chain for semiconductors (II).
448cC12.I6TSubsidy scheme for the electric vehicle sector (grants): Legal agreements signed with final beneficiaries or final award resolutions published
221C14.I1MCompletion of projects to promote the sustainability of Tourism destinations
228C14.I4TProjects of regeneration of historical heritage sites with a current or future tourism use
242C15.I5MImprovement of cross-border digital infrastructure: project completion
244C15.I6MDeployment of 5G technology: Project completion
248C15.I7MCompletion of the projects in the National Cybersecurity Industry Support program, the Global Security Innovation Programme and related actions.
455C15.I8TPERTE CHIP. Strengthening scientific capacities, design and innovative manufacturing: disbursement.
456C15.I8TPERTE CHIP. Chairs and microelectronics talent
252C16.R1TCountry missions addressed
253C16.R1MCompletion of projects on Artificial Intelligence
457C16.R1TPERTE CHIP. Strengthening quantum ecosystem.
260C17.I2TCompletion of all projects enhancing scientific infrastructures and capacity of the Spanish Science Technology and Innovation System, including projects on European and international infrastructure.
264C17.I4TCompletion of scholarship and grants to support the Spanish scientific research career
459C17.I5TCompletion of projects to promote technology transfer and support the transfer of the research results on innovative technologies
268C17.I6TCompletion of all projects to strengthen research development and innovation in the health sector.
460C17.I6TDisbursement of funds to R&D projects under PERTE Health
269C17.I7MEnergy storage R&D centre
272C17.I9TCompletion of the R&D&Innovation projects in the aerospace field, with a focus on low and zero emission
462C17.I9TDisbursement of funds to projects under PERTE Aerospace.
463C18.I4TTraining of health professionals and resources to share knowledge
464C18.I5TPlan to rationalise the consumption of pharmaceuticals and promote sustainability
465C18.I4TCompletion of projects to improve healthcare for patients with rare diseases
466C18.I5TExpanding the genomic services in the National Health System
288C19.I1TTraining of citizens on digital skills.
292C19.I3TDigital training for employment
292aC19.I3TDigital training in the working environment
469C21.I6TUuniversity micro-credentials issued to adults
323C22.I1TResidential, non-residential and day care places.
328C22.I5TCapacity of the reception system for migrants and applicants of international protection
475C24.I1TCompletion of initiatives and projects for the strengthening of the competitiveness of cultural industries
474C24.I2TConservation, restoration and enhancement of the Spanish cultural heritage (Tabacalera)
478C31.I1TInvestment promoting energy storage or self-consumption based on renewable energy production or behind-the-meter storage
479C31.I1TNumber of initiatives carried out by energy communities
482C31.I2TSupport scheme for renewable hydrogen: Legal agreements signed with final beneficiaries or final award resolutions published (II)
486C31.I3TSupport scheme for value chain: Legal agreements signed with final beneficiaries or final award resolutions published (II)
490C31.I4MCompletion of the supported electricity transmission projects
493C31.I5MCompletion of decarbonisation projects
496C31.I6TSubsidy scheme for industrial decarbonisation: Legal agreements signed with final beneficiaries or final award resolutions published
Instalment AmountEUR 8 017 775 948


4.Loan

The instalments referred to in Article 2a(2) shall be organised in the following manner:

4.1.First Instalment (loan support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
L1C1.R3MEntry into force of Royal Decree regulating Low Emission Zones (LEZs)
Instalment AmountEUR 528 000 381


4.2.Second Instalment (loan support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
L4C2.I7MImplementing Agreement
L10C3.I12TImplementation 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)
L25C13.I6MImplementing Agreement with ICO for ICO Green Line
L30C13.I6MImplementing Agreement for ICO Enterprises and Entrepreneurs Line (including equity funds)
L35C13.I7MNext Tech Fund - Implementing Agreement with Axis
L53C13.I13MRegional Resilience Fund: Implementing Agreement
L63C15.I9MCHIP Financing Facility: Formal approval of the Financing Mechanism
L77C25.I3MICO Audiovisual Hub Fund: Implementing Agreement
Instalment AmountEUR 14 916 010 762


4.3.Third Instalment (loan support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
L12C4.R4MAdoption of the National Strategy to combat desertification and of the associated action plan (2022-2026) and creation of the collegiate bodies.
L15C6.R3MEnergy Efficiency Strategy
L18C11.I6MRegulation establishing the Security and Resilience Fund 
L22C12.I7MSupport scheme to strategic projects in the value chain of electric cars and agrifood (loans): Ministry has completed the investment
L23C12.I7MSupport scheme to strategic projects in the value chain of electric cars and agrifood (loans): Establishment of the scheme
L25aC13.I6TICO Green Line - Legal agreements signed with final beneficiaries (including equity funds) (I)
L40C13.I8MFOCO - Regulations establishing the Fund
L44C13.I9TSolvency Support Fund for Strategic Enterprises
L47C13.I12MENISA Entrepreneurship and SME Fund - Implementing Agreement
L51C13.I13MRegional Resilience Fund- InvestEU: Signature of the Contribution Agreement between the government of Spain and the European Commission
L54C13.I13TRegional Resilience Fund- Other lines: Legal agreements signed with final beneficiaries (including equity funds) (I)
L58C13.I13TRegional Resilience Fund- Direct Public Line: Legal agreements signed with final beneficiaries (I)
L68C17.I10TCommitment of funds in the form of loans to support the health and aerospace sectors
L72C22.I6MSocial Impact Fund: Regulation establishing the Facility
L83C31.I7MPublication of the calls and rules governing the granting of support for the decarbonisation of industry.
L84C31.I7TPublication of awards for decarbonisation projects
L86C31.I8MSupport scheme for industrial decarbonisation (loans): Ministry has completed the investment
L87C31.I8MEstablishment of the loan scheme
Instalment Amount16 632 012 000


4.4.Fourth Instalment (loan support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
L2C2.R7MEntry into force of an amendment of the Consolidated Text of the Land and Urban Rehabilitation Law
L3C2.R7MPublication of a best practice guide for simplifying and streamlining planning permission procedures
L5C2.I7TICO Loan Facility for the Promotion of Social Housing: Legal agreements signed with final beneficiaries (I)
L89C11.I6TAward of projects to reinforce the cybersecurity capabilities of the Public Administration in the fields of prevention, protection, detection and response to cyberthreats (Cybersecurity programme)
L19C11.I6TSecurity and Resilience Fund: Legal financing agreements signed with final beneficiaries (including equity funds) (I)
L26C13.I6TICO Green Line - Legal agreements signed with final beneficiaries (including equity funds) (II)
L31C13.I6TICO Enterprises and Entrepreneurs Line- Legal agreements signed with final beneficiaries (including equity funds) (I)
L36C13.I7TNext Tech - Legal agreements signed with final beneficiaries and equity funds (I)
L41C13.I8TFOCO - Legal agreements signed with final beneficiaries (including equity funds) (I)
L45C13.I10TFONREC
L48C13.I12TENISA Entrepreneurship and SME Fund - Legal agreements signed with final beneficiaries
L55C13.I13TRegional Resilience Fund- Other lines: Legal agreements signed with final beneficiaries (including equity funds) (II)
L59C13.I13TRegional Resilience Fund- Direct Public Line: Legal agreements signed with final beneficiaries (II)
L64C15.I9TCHIP Financing Facility: Legal agreements signed with final beneficiaries (I)
L78C25.I3TICO Audiovisual Hub Fund: Legal financing agreements signed with final beneficiaries (including equity funds) (I).
Instalment AmountEUR 18 612 013 429


4.5.Fifth Instalment (loan support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
L9C3.R8MEntry into force of the regulation governing the information system for agricultural holdings
L16C6.R3MCalculation of the carbon footprint by the Directorate General of Roads
L27C13.I6TICO Green Line – Legal agreements signed with final beneficiaries (including equity funds) (III)
L32C13.I6TICO Enterprises and Entrepreneurs Line - Legal agreements signed with final beneficiaries (including equity funds) (II)
L37C13.I7TNext Tech - Legal agreements signed with final beneficiaries and equity funds (II)
L56C13.I13TRegional Resilience Fund- Other Lines: Legal agreements signed with final beneficiaries (including equity funds) (III)
L71C22.R6MEntry into force of the relevant legislation
L75C25.I2MPublication of the awards for the financing of digitalisation and content dissemination of the projects
Instalment AmountEUR 4 224 003 048


4.6.Sixth Instalment (loan support):

Sequential NumberRelated Measure (Reform or Investment)Milestone / TargetName
L6C2.I7TICO Loan Facility for the Promotion of Social Housing: Legal agreements signed with final beneficiaries (II)
L7C2.I7MICO Loan Facility for the Promotion of Social Housing: Ministry has completed the investment
L8C3.R7MEntry into force of the Law on the Prevention of Food Losses and Food Waste
L11C3.I12TModernisation of irrigation systems modernised in terms of water savings and energy efficiency
L13C5.I5TReduction of groundwater extraction
L14C5.I6MActions for the digitalisation of the urban water cycle and the industrial sector
L17C11.I6TCompletion of projects to reinforce the cybersecurity capabilities of the Public Administration in the fields of prevention, protection, detection and response to cyberthreats (Cybersecurity programme)
L20C11.I6TSecurity and Resilience Fund: Legal financing agreements signed with final beneficiaries (including equity funds) (II)
L21C11.I6MSecurity and Resilience Fund: Ministry has completed the investment
L24C12.I7TSupport scheme to strategic projects in the value chain of electric cars and agrifood (loans): Legal agreements signed with final beneficiaries or final award resolutions published
L28C13.I6TICO Green Line – Legal agreements signed with final beneficiaries (including equity funds) (IV)
L29C13.I6TICO Green Line – Ministry has completed the investment
L33C13.I6TICO Enterprises and Entrepreneurs Line - Legal agreements signed with final beneficiaries (including equity funds) (III)
L34C13.I6MICO Enterprises and Entrepreneurs Line - Ministry has completed the investment.
L38C13.I7TNext Tech - Legal agreements signed with final beneficiaries and equity funds (II)
L39C13.I7MNext Tech - Ministry has completed investment.
L42C13.I8TFOCO - Legal agreements signed with final beneficiaries (including equity funds) (II)
L43C13.I8TFOCO - Ministry has completed the investment.
L46C13.I11TCERSA
L49C13.I12TENISA Entrepreneurship and SME Fund - Legal agreements signed with final beneficiaries
L50C13.I12MENISA Entrepreneurship and SME Fund - Ministry has completed investment.
L52C13.I13TRegional Resilience Fund- InvestEU: Financing or investment operations amounting to at least 500mn allocated to the instrument approved by the InvestEU Investment Committee.
L57C13.I13TRegional Resilience Fund- Other Lines: Legal agreements signed with final beneficiaries (including equity funds) (IV)
L60C13.I13MRegional Resilience Fund- climate contribution
L61C13.I13MRegional Resilience Fund- Direct Public Line: Completion of projects by public entities
L62C13.I13MRegional Resilience Fund - The Ministry of Economic Affairs and Digital Transition has completed the investment
L65C15.I9TCHIP Financing Facility: Legal agreements signed with final beneficiaries (II)
L66C15.I9MCHIP Financing Facility: Ministry has completed the investment.
L67C17.I10TInvestment in equity support in the health sector
L69C17.I10TDisbursement of funds in the form of loans to support the health and aerospace sectors
L70C17.I10TEnhancement of the R&D capacities of the National Health System.
L73C22.I6TSocial Impact Fund: Legal financing agreements signed with final beneficiaries (including equity funds)
L74C22.I6MSocial Impact Fund: Ministry has completed the investment
L76C25.I2TImplementation of projects to digitalise and disseminate content
L79C25.I3TICO Audiovisual Hub Fund: Legal financing agreements signed with final beneficiaries (including equity funds) (II).
L80C25.I3MICO Audiovisual Hub Fund: Ministry has completed the investment
L81C28.I1TCompletion of residential dwelling renovation actions, achieving improvement in energy efficiency.
L82C28.I1TEVs and charging infrastructure deployed
L85C31.I7MCompletion of decarbonisation projects, including a pilot on a fund to incentivise companies to decarbonise (carbon contract for differences)
L88C31.I8TSupport scheme for industrial decarbonisation (loans): Legal agreements signed with final beneficiaries or final award resolutions published.
Instalment AmountEUR 28 248 020 381


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 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.


(1) As defined in Article 3(11) of Regulation 2019/1242: a vehicle without a combustion engine, or with a combustion engine that emits less than 1g CO2/km.
(2) As defined in Article 3(12) of Regulation (EU) 2019/1242: with CO2 emissions of less than half of the reference CO2 emissions of all vehicles in the vehicle sub-group; reference values differ depending on the type of truck.
(3) The biofuels, bioliquids and biomass fuels meets the sustainability and GHG emission savings criteria set out in Articles 29-31 and the rules on food and feed based biofuels set out in Article 26 of the Renewable Energy Directive 2018/2001/EU (REDII), and related implementing and delegated acts; and exclusively REDII compliant biofuels, bioliquids and biomass fuels are used by the vehicles supported under the RRF; and the biofuels, bioliquids and biomass fuels level/share of the national mix is increased over time.
(4) The biofuels, bioliquids and biomass fuels meets the sustainability and GHG emission savings criteria set out in Articles 29 31 and the rules on food and feed based biofuels set out in Article 26 of the Renewable Energy Directive 2018/2001/EU (REDII), and related implementing and delegated acts; and exclusively REDII compliant biofuels, bioliquids and biomass fuels are used by the vehicles supported under the RRF; and the biofuels, bioliquids and biomass fuels level/share of the national mix is increased over time.
(5) 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.
(6) 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. 
(7) 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
(8) 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.
(9) 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.
(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.
(14) 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).
(15) 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.
(16) 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.
(17) 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.
(18) Below 50 gCO2/km in line with the category of ‘clean vehicles’ of the revised Clean Vehicles Directive 2009/33/EC.
(19) Below 50 gCO2/km in line with the category of ‘clean vehicles’ of the revised Clean Vehicles Directive 2009/33/EC.
(20)

 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

(21)

Regulation (EU) 2021/697 of the European Parliament and of the Council of 29 April 2021 establishing the European Defence Fund

(22)

Regulation (EU) 2021/696 establishing the EU space programme and the European Union Agency for the Space Programme

(23)

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.

(24)

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. The implementation of the measure shall be completed by 31 August 2026.

(25) 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
(26) 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.
(27)

Directive 2013/34/EU is amended by Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive.

(28)

 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.

(29) 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.
(30) 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.
(31) 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.
(32) OJ L 169, 25.6.2019, p. 1–44.
(33) COM/2020/66 final.
(34) See Proposal for a Regulation of the European Parliament and of the Council on European data governance, 25.11.2020, COM/2020/767 final.
(35) https://digital-strategy.ec.europa.eu/en/activities/digital-programme
(36) 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.
(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 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.
(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 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.
(40) OJ L 57, 18.2.2021, p. 17–75.
(41) 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.
(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 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.
(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 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.
(45) 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.
(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 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.
(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 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.
(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 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
(54) 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.
(55) 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.
(56) 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.
(57) 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.
(58) 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.
(59) 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.
(60) 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.
(61) 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. 
(62) 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.
(63) 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.
(64) 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.
(65) 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).
(66) 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.
(67) 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.
(68) 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.
(69) 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).
(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 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.
(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.
(73) 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).
(74) 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.
(75) 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.
(76) 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.
(77) 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).
(78) 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.
(79) 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.
(80) 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.
(81) 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).
(82) 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.
(83) 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.
(84) 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.
(85) 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).
(86) 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.
(87) 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.
(88) 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.
(89) 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).
(90) 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.
(91) 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.
(92) 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.
(93) 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).
(94) 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.
(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) 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.
(98) 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. 
(99) 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.
(100) 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.
(101) Directive 2013/34/EU is amended by Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive.
(102) 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
(103) 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.
(104) 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.
(105) 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.
(106) 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.
(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 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.
(111) Directive 2013/34/EU is amended by Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive.
(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) 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) 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.
(115) 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.
(116)  For the purpose of the computation of the 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.
(117) Directive 2013/34/EU is amended by Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive.
(118) 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.
(119)  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. 
(120)  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. 
(121)  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. 
(122) 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.
(123)

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

(124)

Regulation (EU) 2021/697 of the European Parliament and of the Council of 29 April 2021 establishing the European Defence Fund

(125)

Regulation (EU) 2021/696 establishing the EU space programme and the European Union Agency for the Space Programme

(126)

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.

(127)

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.The implementation of the measure shall be completed by 31 August 2026.

(128) 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.
(129) 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.
(130)

 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.

(131) 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.
(132) 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.
(133) Polluting vehicles are defined as non-zero-emission vehicles.
(134) 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.
(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) 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)

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.

(138)

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.The implementation of the measure shall be completed by 31 August 2026.

(139) 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.
(140) 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.
(141)

Directive 2013/34/EU is amended by Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive.

(142)

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

(143) 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) 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.
(145) 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) 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)

 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.

(148) 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.
(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 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.
(150) 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.
(151) 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).
(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 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.
(155) 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).
(156) 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.
(157) 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.
(158) 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.
(159) 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.
(160) 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).
(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) 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.
(163) 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.
(164) 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).
(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 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.
(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) 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 and installations falling within the scope of the Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447.
(169) 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).
(170) 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).
(171) 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.
(172) 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.
(173) 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.
(174) 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)
(175) 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.
(176) 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.
(177) 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.
(178) 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.
(179) 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.
(180) 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.
(181) 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.
(182)  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.
(183)  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.
(184)  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.  
(185)  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.  
(186)  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.
(187)  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
(188)  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.  
(189)  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)

 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.

(191)

 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.The implementation of the measure shall be completed by 31 August 2026.

(192)

 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.

(193) 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.
(194) 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.
(195) Polluting vehicles are defined as non-zero-emission vehicles.
(196) 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.
(197) 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).
(198) 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.
(199) 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.
(200) 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.
(201) 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).
(202) 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.
(203) 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.
(204) 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.
(205) 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).
(206) 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.
(207) 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.
(208) 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.
(209)  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.
(210)      OJ L 153, 18.6.2010.
(211) Low-emission vehicles are defined as vehicles emitting less than 50 gCO2/km.
(212) 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 .
(213) 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.
(214)

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.

(215)

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.

(216)

Polluting vehicles are defined as non-zero-emission vehicles.

(217) his 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
(218) 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.
(219) 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.
(220) 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.
(221) 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.
(222) 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.
(223) 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.
(224)

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.

(225)

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.

(226)

Polluting vehicles are defined as non-zero-emission vehicles.

(227) his 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
(228)  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.
(229) 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.
(230) 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.  
(231) 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. The implementing partner shall also be required to provide to the Member State a semi-annual report on the implementation of each project/activity.
(232) 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.
(233) 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.  
(234) 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.
(235)

 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.

(236)

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.

(237) 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. The implementing partner shall also be required to provide to the Member State a semi-annual report on the implementation of each project/activity.
(238)

 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.

(239)

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.

(240) 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.
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