The Deputación expands the POS+Additional 4/2026 with 25 million euros

The Provincial Council of A Coruña has expanded the POS+Additional 4/2026 with a provincial contribution of 25,000,000.00 euros destined for the 93 municipalities of the province. The extraordinary plenary session of October 14, 2026, initially approved the credit modification file 5/2026 and gave the green light to the modification of the bases of the Single Plan for Municipalities to add base 15, which regulates this new additional plan and its annexes. The extract of the agreements is published in the Official Gazette of the Province of A Coruña number 201, of October 21, 2026, with the official reference 2026/6677.

The full text of base 15 and annexes XXVII and XXVIII was published in BOP number 197, of October 15, 2026, under reference 2026/6641, with the signatures of president Valentín González Formoso and general secretary Miguel Iglesias Martínez. The modification is added to the bases of the POS+2026 that the plenary approved on November 28, 2025, and which were published in BOP number 231, of December 2, 2025, developed under the provincial ordinance approved on November 24, 2023 (BOP number 227, of November 28, 2023, in relation to BOP number 53, of March 14, 2024).

The new additional plan is added to the rest of the provincial contributions for the fiscal year: 33,000,000.00 euros from the POS+2026 base, 35,000,000.00 euros from the 2025 contribution allocated in the credit modification file 6/2025, 8,000,000.00 euros from the POS+Additional 1/2026 for extraordinary social expenses, and 12,000,000.00 euros from the POS+Additional 3/2026 for debt reduction or current expenditure.

Three possible destinations for the funds

Municipalities may apply the assigned contribution to any of the three objectives provided for in base 15:

• Current expenditures of the municipality for the entire year 2026, other than those already financed with the POS+2026 base and the additional plans of the year.
• Reduction of the municipalities’ debt to the provincial council for the use of the provincial loan from the Savings and Investment Plan (PAI) of 2015 and 2016 and the POS+ from 2017 to 2023, according to the definition of base 14.
• Financially sustainable investments, according to the specific section of base 2.2.

The distribution among the 93 municipalities is carried out according to the criteria of base 4.1 of the POS, the same as those governing the rest of the provincial plans.

Two deadlines and electronic processing

The POS+Additional 4/2026 is processed in two phases, and each municipality can participate in one or both:

• First phase, for current expenditures and debt reduction: submission of documentation between October 19 and 30, 2026, until 3:00 PM.
• Second phase, for financially sustainable investments and debt reduction: between November 2 and December 30, 2026, until 3:00 PM.

Applications shall be submitted through the SUBTEL platform, with the certification of the plenary agreement using the model in Annex XXVII for the first phase and Annex XXVIII for the second, accompanied by reports from the Comptroller’s Office or the Secretary-Comptroller’s Office. If a council does not submit the application within the deadline, the provincial council will allocate the assigned and unapplied contribution to reduce its debt with the provincial plans from 2015 to 2023 and, if an amount remains or no debt exists, to finance current expenses of mandatory services.

Suspensive condition and budgetary processing

The contribution of 25,000,000.00 euros will predictably be allocated to budgetary applications 0430/4592/46201 and 0430/4592/76201 through the credit modification file 5/2026. The approval of the modification of the bases is subject to the suspensive condition of the entry into force of said file, such that no act involving a provincial commitment of budgetary significance may be carried out until it is fulfilled. For the second phase, involving financially sustainable investments or debt reduction, it will be necessary to approve at the appropriate time a new credit modification file that allocates the contribution to the corresponding programs of Chapter VII or Chapter IV.

The credit modification file 5/2026 itself appears published in BOP number 197, of October 15, 2026, with reference 2026/6644: it shall remain available at the provincial council Secretariat for fifteen business days from the day following its publication, and shall be understood as definitively approved if no claims are presented, in accordance with article 20.1 of Royal Decree 500/1990 and article 177.2 of the Recast text of the law regulating local treasuries.

The extension closes the framework of provincial plans for 2026 and provides councils with a new financing margin for current expenditure, debt relief, or sustainable investment, with a tight schedule: the first phase is resolved in just eleven calendar days and requires municipalities to have the plenary agreement finalized before the end of October.

Source: Official Gazette of the Province of A Coruña, no. 201, October 21, 2026, Local Administration, p. 1 (official reference: 2026/6677).