The Autonomous Community of Catalonia must submit an economic and financial plan (PEF) due to its failure to comply with the spending rule in 2025; this plan must be reviewed by the Independent Authority for Fiscal Responsibility (AIReF) before being approved by the Council for Fiscal and Financial Policy (CPFF).
The AIReF states that the Autonomous Community of Catalonia’s PEF includes the sections required under Article 21 of the LOEPSF, although its content could be improved.