Berrocalejo approves its 2026-2027 economic-financial plan

The Plenary of the Berrocalejo City Council approved on August 25, 2026, the 2026-2027 Economic-Financial Plan, a mandatory instrument following the finding of non-compliance with the spending rule in the 2025 budget settlement. The agreement is made public via an announcement in the Official Gazette of the Province of Cáceres number 168, dated September 2, 2026, and remains available to interested parties on the municipal electronic office.

The plan is processed as file no. 114/2026 and is approved in compliance with article 23.4 of Organic Law 2/2012, of April 27, on Budgetary Stability and Financial Sustainability (LOEPSF). It is signed by the mayor-president, Ángel Pedro Martínez Cáceres, dated August 27, 2026.

A specific breach of the spending rule

According to the report from the secretariat-intervention on the 2025 settlement, the City Council meets the budgetary stability objective, with a surplus of 164,420.39 euros, but fails to comply with the spending rule by 39,571.83 euros. Computable expenditure grew by 20.66%, well above the maximum reference rate of 3.2% set for 2025.

The discrepancy is attributed to an increase in personnel and current expenses, as well as an underestimation of the previous year’s computable expenditure due to the absence of defined spending projects in the accounting. The entity has no outstanding debt as of December 31, 2025, and presents an adjusted treasury remnant for general expenses of 119,875.90 euros.

Measures: spending freeze

The plan does not contemplate waiving the treasury remnant, but rather the commitment to freeze spending throughout its duration to return to the path of compliance. The forecasts for the two fiscal years are as follows:

• 2026: stability compliance by 165,338.17 euros and spending rule compliance by 6,028.09 euros.
• 2027: stability compliance by 166,660.87 euros and spending rule compliance by 7,508.51 euros.
• Forecasted computable expenditure: 276,958.82 euros (2026) and 280,528.67 euros (2027), compared to 273,417.31 euros in 2025.

The projections are based on a linear growth of income and expenses of 0.8% to absorb inflation, without the arrangement of new credit operations and with the goal of reducing commercial debt to zero and complying with the average payment period to suppliers.

Regulatory framework and monitoring

The plan is prepared in accordance with the model published by the Sub-Directorate General for Financial Relations with Local Entities of the Ministry of Finance, and includes the minimum contents of article 21.2 of the LOEPSF. The document excludes the sensitivity analysis with alternative scenarios, as it is understood that the projected expenses and income do not depend on different scenarios, and does not incorporate the measures of article 116.bis of Law 7/1985, considering that the non-compliance is not due to a serious structural imbalance.

The approval of the plan conditions the preparation of the municipal budget and the provision of services during 2026 and 2027, by setting a computable spending ceiling that the City Council commits not to exceed. For the residents of Berrocalejo, the spending freeze implies a restrained management of public accounts, aimed at guaranteeing financial sustainability without resorting to new debt.

Source: Official Gazette of the Province of Cáceres, no. 168, September 2, 2026, Section I - Local Administration, page 20352 (official reference: CVE BOP-2026-4134, file no. 114/2026).