The ESSF resources can be used at any time with a view to supplement the funds necessary to finance the public expenditure in case of fiscal deficit. In addition, it could be used for the amortization, regular or extraordinary, of public debt and also for funding the PRF when the Minister of Finance decides so.

In August 2024, Law N°21.683 modified the PRF withdrawal rule established in the Fiscal Responsibility Law. Thus, as from 2025, the amount of PRF resources that may be used annually will be determined on the basis of a withdrawal rule, defined by the Minister of Finance, which must meet two objectives: i) that the annual amount of withdrawals from the Reserve Fund is stable and predictable, and ii) that the value of the Fund and of the contributions is maintained in the long term, discounting inflation.

Withdrawals and contributions from the ESSF and the PRF are formalized by Ministry of finance decrees.