Publications

The core of AIReF’s activity is the preparation of Reports, Opinions and Studies on the matters envisaged in the Organic Law that created the body.

The reports are those envisaged in Organic Law 6/2013 of 14 November on the creation of the Independent Authority for Fiscal Responsibility. They are not binding, but if the Administration or entity to which they are addressed departs from the recommendations, it must give reasons and include the corresponding file. Opinions are formulated on AIReF’s own initiative and the government or entity to which they are addressed may depart from the criterion without the need to state reasons. Studies are requested by the National Government, the Fiscal and Financial Policy Council, the National Local Government Commission or the Social Security Financial Commission. They may also be requested by the Autonomous Regions and Local Authorities.

AIReF also draws up Technical Documents and publishes quarterly the follow-up and the responses of the Public Administrations to the Recommendations made in the Reports.