El plan estratégico de subvenciones. La reafirmación jurisprudencial de su consideración como requisito esencial del procedimiento subvencional y la reacción del legislativo

Abstract

The jurisprudence of the Contentious-Administrative Chamber of the Suprem Court of Spain, in a consolidated doctrine, has established and reaffirmed with its sentence of may 9, 2022 the legal relevance of the Strategic Subsidy Plan. This Plan is regulated in the General Law of Subsidies and it is prior to the establishment of any subsidy as a validity requirement. We will deal in this paper with this jurisprudence, all of it in relation to the approval of municipal ordinances of city councils of the Basque Country without having the prior approval of the Strategic Plan. In addition, we will refer the latest reform of the General Law of Subsidies, which allows subsidies to be approved outside the Strategic Plan.