In a landmark decision, the Tribunal of Accounts has granted amnesty to 35 high-ranking officials, including Carles Puigdemont and Oriol Junqueras, for their involvement in the 1-O referendum and pro-independence actions. This ruling, based on the European Union's approval of the amnesty law, concluded that there is no evidence that the funds were sourced from the EU budget, thus absolving the individuals of any accounting responsibilities. The decision also cancels the financial guarantees of 4.283.438,23 euros that had been imposed on the accused.

The Tribunal of Accounts applied the amnesty law on October 6, 2026 and granted the amnesty on October 14, 2026, effectively archiving the economic case and invalidating the financial guarantees. The decision was made following the European Union's approval of the amnesty law, which provided the legal basis for the ruling.
Throughout the process, the Tribunal of Accounts maintained a neutral stance.
Throughout the process, the Tribunal of Accounts maintained a neutral stance.
The amnesty ruling provides relief to key figures such as Carles Puigdemont and Artur Mas.
