Integrity and the fight against fraud are fundamental principles of public procurement and constitute core values of the Directorate-General for Rationalization and Centralization of Procurement.

These principles are especially relevant in the management of the funds from the Recovery, Transformation and Resilience Plan, being essential to ensure full guarantees for the financial interests of Spain and the European Union. Therefore, during the execution of these funds, special attention must be paid to the prevention, detection and correction of fraud, as well as to combating corruption and conflicts of interest.

Below are the main instruments developed in the field of anti-fraud –particularly in public procurement– and the most relevant units with responsibilities in this area:

• Anti-fraud measures plan of the Ministry of Finance, approved by the Undersecretary of the Department on June 3, 2022

• Internal reporting system, as provided in Law 2/2023, on the protection of persons who report regulatory violations and on the fight against corruption, within the scope of the Ministry of Finance.

• External reporting channel: Independent Authority for Whistleblower Protection (whose Statute was approved by Royal Decree 1101/2024, of October 29).

• Systematic analysis of conflict of interest risk.

  • Additional provision 112 of Law 31/2022, of December 23, on the General State Budget for 2023.

  • Order HFP/55/2023, of January 24, on the systematic analysis of conflict of interest risk in procedures implementing the Recovery, Transformation and Resilience Plan.

• Integrity System of the General State Administration (SIAGE). Secretariat of State for Public Function.

• Other bodies and units with responsibilities in integrity and anti-fraud matters:

  • National Commission on Markets and Competition (CNMC).

    • Procedure for reporting collusive or anti-competitive practices

  • National Anti-Fraud Coordination Service. General Comptroller of the State Administration (IGAE).

    • Reporting fraud or irregularities affecting EU funds

    • Guide for applying anti-fraud measures in the implementation of the PRTR

    • Advisory Unit on conflict of interest.

    • Regulations and other documentation

  • General Secretariat for European Funds.

    • Guidelines for strengthening mechanisms for preventing, detecting and correcting fraud, corruption and conflicts of interest, as referred to in Article 6 of Order HFP 1030/2021, of September 29, which establishes the PRTR management system

    • Other documentation

  • Directorate-General for Rationalization and Centralization of Procurement.

    • Manual of good practices in procurement related to economic operators