Judgment of the General Court (Fourth Chamber) of 24 January 2024.#Kingdom of Spain v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Spain – Financial corrections – Key controls – Cross-checks and updating of the SIGPAC – Article 5 of Delegated Regulation (EU) No 640/2014 – Articles 28 and 29 of Implementing Regulation (EU) No 809/2014 – Manifest error of assessment – On-the-spot checks – Flat-rate correction covering all the deficiencies found – Article 12 of Delegated Regulation (EU) No 907/2014 – Guidelines on the calculation of financial corrections.#Case T-495/21.