Las bases reguladoras identifican los gastos subvencionables.

In Spain, bases reguladoras is a fairly formal administrative/legal expression. It usually refers to the rules, guidelines, or regulatory terms that govern something such as grants, subsidies, or public aid.

So this is not just any random bases. In official language, las bases reguladoras often means the official rules that regulate the grant scheme.

Grammatically:

• bases = plural noun, feminine
• reguladoras = feminine plural adjective, matching bases

Because base is a feminine noun in Spanish: la base.

So the plural is:

• la base
• las bases

Anything describing it must also agree in gender and number:

• las bases reguladoras

Because it agrees with bases.

In Spanish, adjectives usually match the noun they describe in:

• gender: masculine/feminine
• number: singular/plural

Here:

• bases = feminine plural
• so the adjective must also be feminine plural
• reguladora → reguladoras

That is why we get las bases reguladoras.

Identifican is the present indicative, third person plural, from the verb identificar.

Breakdown:

• yo identifico
• tú identificas
• él/ella identifica
• ellos/ellas identifican

Here the subject is las bases reguladoras, which is plural, so the verb must also be plural:

• Las bases reguladoras identifican...

In English, this is usually translated as identify.

Because Spanish often omits subject pronouns when the verb ending already shows who the subject is.

Here, the subject is explicitly stated anyway:

• Las bases reguladoras identifican...

So there is no need to add a pronoun like ellas. In fact, adding it would usually sound unnecessary unless you wanted emphasis.

Gastos subvencionables means expenses that are eligible for subsidy/grant funding.

Word by word:

• gastos = expenses, costs
• subvencionables = subsidisable / eligible to be subsidised

In natural English, especially in grant or public funding contexts, this often becomes:

• eligible expenses
• allowable costs
• expenses that can be funded

So subvencionable is a formal adjective often used in public administration.

Because:

• gasto is a masculine noun: el gasto
• plural: los gastos
• subvencionables is plural to match gastos

Notice that subvencionable has the same form for masculine and feminine in the singular:

• gasto subvencionable
• ayuda subvencionable

But in the plural it becomes:

• gastos subvencionables
• ayudas subvencionables

So the article los is there because gastos is masculine plural.

Because in Spanish, adjectives often come after the noun, especially when they are classifying or specifying a type.

So:

• los gastos subvencionables = the eligible expenses

This is the normal order in Spanish for this kind of adjective. Putting the adjective before the noun would usually sound unnatural here.

Mostly yes, but in formal Spanish it can often mean something like:

• to specify
• to determine
• to list
• to define clearly

So in this sentence, identifican probably does not just mean recognise. It more likely means that the rules state which expenses count as eligible.

That is very common in administrative Spanish, where verbs can sound more formal and precise than in everyday conversation.

Yes, if the subject and object were singular. For example:

• La base reguladora identifica el gasto subvencionable.

But in real official Spanish, bases reguladoras is very commonly plural because it refers to a set of rules or provisions.

So the original plural sentence sounds very natural in legal/administrative contexts:

• Las bases reguladoras identifican los gastos subvencionables.

Not really. It is perfectly correct Spanish, but it sounds formal, administrative, and bureaucratic.

Words and expressions like:

• bases reguladoras
• subvencionables

are especially common in:

• government documents
• grant applications
• public funding regulations
• legal or institutional texts

A native speaker would recognize it as official language rather than casual conversation.

In Spain, many learners will see this kind of wording in documents about:

• subvenciones (grants/subsidies)
• ayudas públicas (public aid)
• regional or national government funding

So a Spanish reader in Spain would likely understand:

• las bases reguladoras = the official rules governing a grant or subsidy
• los gastos subvencionables = the costs that are allowed to be covered by that subsidy

This is very standard institutional Spanish in Spain.

A few useful things:

1. Article + noun + adjective agreement

   • las bases reguladoras
   • los gastos subvencionables

2. Present tense verb agreeing with a plural subject

   • identifican matches las bases reguladoras

3. Formal vocabulary

   • reguladoras
   • subvencionables

4. Typical Spanish adjective position

   • noun first, adjective after:
   • gastos subvencionables

So this sentence is a good example of how Spanish handles agreement, formal register, and administrative vocabulary.