When someone asks me "where is Kit Consulting actually written down?", the answer isn't a sales landing page or a press release: it's the Boletín Oficial del Estado (Spain's Official State Gazette, BOE). In grant matters, what counts is what the published rule says, not what the adverts promise. That's why this article is deliberately documentary: I explain which ministerial order regulates the programme, what the regulatory basis says, what changed in 2026, and where to check it all first-hand. If you work with public grants, this is the boring part you shouldn't skip.
An important note up front: this content is for information purposes. Kit Consulting is a programme with a closed budget and regulated deadlines; understanding its regulatory basis is useful to know how it works, not to "apply right now". If you're looking for the general framework before getting into the regulatory detail, you'll find it in my guide on what Kit Consulting is.
What's the difference between regulatory basis and a call for applications?
This is the distinction that causes the most confusion, so it's worth clarifying from the outset. In the Spanish grants system there are two levels of rule:
- The regulatory basis (bases reguladoras) are the permanent rules of the game: they define what the programme is, who it's aimed at, what it funds, what requirements apply, how it's justified and how it's checked. They are approved by ministerial order and published in the BOE.
- The call for applications (convocatoria) is what "opens" a specific application period under that regulatory basis: it sets the available budget, the dates, the segments being called, and the forms. A single set of regulatory basis can give rise to several calls.
Applied to Kit Consulting: the regulatory basis is in Orden TDF/436/2024, and the call for applications is the one Red.es published to open applications. Knowing this avoids the common mistake of looking for "the Kit Consulting law" as if it were a single document. They're two pieces that fit together.
Which order regulates Kit Consulting?
The parent rule is Orden TDF/436/2024, de 10 de mayo, "por la que se aprueban las bases reguladoras para la concesión de ayudas a pequeñas y medianas empresas para la contratación de Servicios de Asesoramiento para la Transformación Digital" (approving the regulatory basis for grants to small and medium-sized enterprises for contracting Digital Transformation Advisory Services). It was published in the BOE on 11 May 2024 (reference BOE-A-2024-9524) and frames the programme within the Agenda España Digital 2026 (Spain Digital Agenda 2026), the Plan de Digitalización de PYMEs 2021-2025 (SME Digitalisation Plan) and the Plan de Recuperación, Transformación y Resiliencia (Recovery, Transformation and Resilience Plan), funded by the European Union through the Next Generation EU funds.
That order sets out the essentials: the recipients (SMEs with 10 to under 250 employees), the three segments with their amounts, the fundable advisory categories, the role of the adhered digital advisers, and the justification obligations. When I talk about the programme's digital advisory services in other articles, all of it comes from here.
What did Orden TDF/38/2026 change?
In January 2026 the programme received a significant amendment. Orden TDF/38/2026, de 26 de enero (published in the BOE on 28 January 2026, reference BOE-A-2026-2069) amended the regulatory basis of Orden TDF/436/2024. It didn't reinvent the programme, but it introduced budget-management adjustments worth knowing about:
- Reinvestment of remaining funds. Red.es may reinvest the unused budget balance, even after 2026, back into the Kit Consulting programme itself, until the programme's total budget of €300 million is exhausted.
- New award decisions with leftover funds. Once a call has been resolved, if funds remain unallocated, the instructing body can issue new proposed award decisions in favour of applications that could not be met at the time because funds had run out.
- Fit as an "aid scheme". Much of the amendment adapts the regulatory basis to the requirements arising from its inclusion in an aid scheme, reinforcing the legal certainty of the award procedure.
On the same date, Orden TDF/39/2026 was published, amending the regulatory basis of Kit Digital for SMEs and self-employed workers: the two must not be confused. TDF/38/2026 is the Kit Consulting one; TDF/39/2026 is the Kit Digital one. It's a small detail that, if you cite it wrong, invalidates an entire regulatory reference.
Kit Consulting regulatory timeline
To see at a glance how the programme's legal framework has been built, this table gathers the key rules with their official reference. It's the information worth having to hand when you want to cite the programme precisely:
| Rule | Date | BOE publication | What it does |
|---|---|---|---|
| Orden TDF/436/2024 | 10 May 2024 | 11 May 2024 (BOE-A-2024-9524) | Approves Kit Consulting's regulatory basis |
| Red.es call for applications | 2024 | Red.es electronic site | Opens the application period on a non-competitive basis |
| Orden TDF/38/2026 | 26 January 2026 | 28 January 2026 (BOE-A-2026-2069) | Amends the regulatory basis: remaining funds and new award decisions |
What does the regulatory basis say?
Without reproducing the legal text, these are the blocks that anyone reading Kit Consulting's regulatory basis will find, and which define the programme from start to finish:
- Purpose and aim. To fund specialised advisory services to drive the digital transformation of SMEs.
- Beneficiaries. SMEs with between 10 and under 250 employees that meet the requirements (being up to date with obligations, not falling under any grounds barring them from being a grant beneficiary, etc.).
- Amount and segments. The three voucher tiers by company size, which I detail in my article on the programme's cybersecurity category.
- Award scheme. Non-competitive concurrence: grants are awarded in order of arrival of complete applications, once requirements are verified, until funds are exhausted.
- Fundable services and advisers. The catalogue of advisory categories and the figure of the adhered digital adviser, who is the one delivering the service.
- Justification and control. The obligations to document the service delivered in order for the voucher to be paid, and the subsequent verification regime.
The fact that the scheme is non-competitive concurrence (concurrencia no competitiva) is a decisive feature: it isn't a contest where the best project wins, but a queue served in order until the money runs out. That's why the budget and any remaining funds matter so much, and why Orden TDF/38/2026 focused precisely on how to make use of leftover funds.
Where does the money come from? The programme's European framework
To understand why Kit Consulting's regulatory basis has the shape it has, you need to look at where its funding comes from. The programme isn't paid for out of the State's ordinary budget, but with Next Generation EU funds through the Plan de Recuperación, Transformación y Resiliencia (Recovery, Transformation and Resilience Plan, PRTR). This isn't a decorative detail: it shapes deadlines, controls and justification obligations.
The regulatory basis itself frames it within three instruments worth knowing, because they're cited in the rule:
- The Agenda España Digital 2026 (Spain Digital Agenda 2026), the country's general digitalisation strategy.
- The Plan de Digitalización de PYMEs 2021-2025 (SME Digitalisation Plan), which sets out the measures aimed at small and medium-sized enterprises.
- The Plan de Recuperación, Transformación y Resiliencia (Recovery, Transformation and Resilience Plan), the vehicle through which Spain channels the European funds. Kit Consulting sits, specifically, within investment 3 of component 13 of the Plan.
The fact that the money is European also explains why Orden TDF/38/2026 placed so much emphasis on making use of remaining funds: PRTR funds are meant to be fully executed, and leaving budget unspent would be a poor outcome both for Spain and for the programme's goal. Hence the reinvestment mechanism until the full €300 million is exhausted. To see how this affects the programme's remaining lifespan, I cover it in my article on Kit Consulting's current status.
Common mistakes when citing Kit Consulting's regulations
Working with public grants, I see the same mistakes repeated when referring to the programme's legal basis. Listing them is of little use without an explanation, so here are the most common ones and how to avoid them:
- Confusing Kit Consulting with Kit Digital. They are different programmes, with different regulatory basis (TDF/436/2024 versus ETD/1498/2021). And their 2026 amendments too: TDF/38/2026 belongs to Consulting, TDF/39/2026 to Digital.
- Citing "the call" as if it were the law. The call opens an application period; the permanent rules sit in the regulatory basis. Mixing them up leads to errors about what always applies and what depends on each individual call.
- Assuming it's still open. As it's an order-of-arrival programme with a closed budget, its availability depends on the funds remaining at any given moment. This must be verified on Red.es's electronic site, not assumed.
- Taking figures from commercial websites without checking them. Amounts, deadlines and requirements must be verified against the BOE and the official site, not against a landing page trying to sell you a service.
In regulatory compliance, citing a rule incorrectly isn't a minor slip: it invalidates the whole argument. That's why I insist so much on going to the primary source.
Where can you check the call and the regulatory basis?
The golden rule to avoid relying on intermediaries is to always go to the official source. There are three reliable places to check:
- The BOE, for the full text of the orders (TDF/436/2024 and TDF/38/2026). It's the definitive legal reference.
- Red.es's electronic site, where calls, forms and processing guides are published.
- Acelera Pyme and the Plan de Recuperación (Recovery Plan) portal, for informative content and the service catalogue.
My practical recommendation for any company: before making a decision based on an advert or what a salesperson tells you, check the specific figure or deadline against the BOE and Red.es's site. In grants, a wrongly cited date or a misunderstood requirement is costly. If you want to understand how this whole framework translates into everyday practice, I connect it with the full circuit in my article on Kit Consulting's current status.
Frequently asked questions about the call and the regulatory basis
Where is Kit Consulting's regulatory basis published?
The regulatory basis is published in the BOE. The rule in force is Orden TDF/436/2024, de 10 de mayo (BOE of 11 May 2024), amended by Orden TDF/38/2026 (BOE of 28 January 2026). The full text can be checked free of charge on the Boletín Oficial del Estado website.
Which order regulates Kit Consulting?
Orden TDF/436/2024, de 10 de mayo, approves the programme's regulatory basis. Its subsequent amendment is Orden TDF/38/2026, de 26 de enero. It must not be confused with Orden TDF/39/2026, published on the same day, which amends Kit Digital's regulatory basis.
Where do I find the call for applications in the BOE?
The regulatory basis is in the BOE, but the specific call — with its budget, deadlines and forms — is managed and published on Red.es's electronic site. It's worth checking both sources: the BOE for the rule, and Red.es's site for the operational call.
What does the regulatory basis say?
It defines the programme's purpose (funding digital advisory), the beneficiaries (SMEs with 10 to under 250 employees), the three segments with their amounts, the advisory categories, the non-competitive concurrence award scheme, and the justification and control obligations.
What changed in 2026?
Orden TDF/38/2026 amended the regulatory basis to allow Red.es to reinvest the remaining budget — even beyond 2026 — and issue new award decisions with leftover funds, until the programme's €300 million is exhausted, as well as adapting the regulatory basis to its fit as an aid scheme.
Conclusion
Kit Consulting can't be understood without its legal basis. Orden TDF/436/2024 sets the rules, Red.es's calls open the application periods, and Orden TDF/38/2026 adjusted budget management to squeeze out every last euro of the €300 million available. Knowing these references isn't a lawyer's whim: it's what lets you tell reliable information from commercial noise, and cite the programme without getting it wrong. And, as with everything to do with compliance and public grants, documentary precision isn't decoration — it's the job.
If your SME is trying to understand this regulatory framework and how it affects its digital transformation, I work with companies across Castilla y León and the Canary Islands to read the small print with technical judgement.
Sources
- BOE — Orden TDF/436/2024, de 10 de mayo (Kit Consulting's regulatory basis)
- BOE — Orden TDF/38/2026, de 26 de enero (amendment to the regulatory basis)
- Red.es electronic site — Kit Consulting call for applications
- Plan de Recuperación, Transformación y Resiliencia — Kit Consulting programme
- BOE — Summary for 28 January 2026
Frequently asked questions
- Where is Kit Consulting's regulatory basis published?
- In the BOE: Orden TDF/436/2024, de 10 de mayo, amended by Orden TDF/38/2026. Free to check on the BOE website.
- Which order regulates Kit Consulting?
- Orden TDF/436/2024, amended by Orden TDF/38/2026. Not to be confused with Orden TDF/39/2026, which amends Kit Digital.
- Where do I find the call for applications in the BOE?
- The regulatory basis is in the BOE; the operational call, budget and forms are on Red.es's electronic site.
- What does the regulatory basis say?
- Purpose, beneficiaries, segments and amounts, advisory categories, non-competitive award scheme, and justification obligations.
- Where can you check the call and the regulatory basis?
- Three reliable sources: the BOE, Red.es's electronic site, and Acelera Pyme.
Trying to understand the regulatory side of Kit Consulting for your own company? Let's talk for a free diagnostic. Presence across Castilla y León and the Canary Islands.