Last July 26, the Ministry of Finance and Public Function requested AIReF to issue the report provided for in article 22 of Organic Law 6/2013 on the creation of AIReF, whereby this institution is attributed the obligation to report on the concurrence of the exceptional circumstances referred to in article 11.3 of the LOEPSF prior to the parliamentary processing provided for in that article.
In particular, this article establishes that “Exceptionally, the State and the Autonomous Communities may incur a structural deficit in the event of natural disasters, serious economic recession or extraordinary emergency situations beyond the control of the Public Administrations and which considerably harm their financial situation or their economic or social sustainability, as determined by an absolute majority of the members of the Congress of Deputies”.