Guide updated 11 July 2026
How to justify a grant
Getting the aid is half the way. The Ley General de Subvenciones requires you to justify that it has been used for what it was granted for; if it is not done properly, the Administration can require repayment with interest.
What justifying means
Showing with documents two things: that you have carried out the activity (technical justification) and that you have spent the money on what was planned (financial justification), within the period in the rules.
Financial justification
Invoices and proofs of payment, in order and tied to the approved line items. Keep everything from the first euro: reconstructing it at the end is the fast track to a problem.
Note what the rules usually require: invoices in the company's name, paid within the eligible period and by traceable means (bank transfer rather than cash).
Technical justification
The activity report: what you did, what results you obtained and how it fits with what you promised in the application. The better aligned, the fewer questions.
What happens if you justify badly or late
Repayment: returning all or part of the aid, with late-payment interest. It is triggered if you do not justify, if you justify out of time or if the expense does not correspond to what was granted. Plan for it from the day of the award.
Keep going
Frequently asked questions
Can I pay a subsidised expense in cash?
It depends on the rules and on the legal limits on cash payments; the safest is to pay by bank transfer, which leaves a trace.
How long do I keep the proofs?
For as long as the Administration can check the aid: what the rules set and, at the very least, until its right to claim repayment lapses.