Carmona definitively approves its 2026 general budget

The Plenary of the Carmona City Council has definitively approved the General Budget for the 2026 fiscal year, following the conclusion of the public exhibition period. The agreement, adopted in a plenary session on August 18, 2026, is published in the Official Gazette of the Province of Seville number 162, dated August 21, 2026, with official reference BOP-SE-2026-162004, and affects the economic and fiscal management of all residents of the municipality.

The budget was initially approved by the Plenary on July 13, 2026, and definitively on August 18, 2026, in accordance with Article 169 of Royal Legislative Decree 2/2004, of March 5, which approves the Recast Text of the Law Regulating Local Treasuries. The announcement, signed by Mayor Juan Manuel Ávila Gutiérrez, includes the statement of expenditures and revenues by chapter, the forecasts for municipal companies, and the personnel staffing table.

A consolidated budget of 48.7 million

The consolidated state of the budget, which integrates the City Council and its municipal companies, reaches total revenues of 48,780,207.95 euros and total expenditures of 48,474,456.16 euros. The budget of the City Council alone amounts to 42,577,057.49 euros in both revenues and expenditures.

Among the most relevant items of the municipal budget are:

Direct taxes: 11,974,942.86 euros in revenue.
Current transfers: 16,153,265.25 euros in revenue.
Personnel expenses: 18,285,504.42 euros.
Expenses on current goods and services: 9,623,841.07 euros.
Real investments: 978,229.56 euros.

Municipal companies

The budget also consolidates the accounts of the two municipal companies. LIMANCAR, S.L.U. presents a statement of revenues of 9,468,309.15 euros, with personnel expenses of 5,354,261.22 euros and expenses on current goods and services of 3,986,547.93 euros.

For its part, SODECAR, S.A.U. records a statement of revenues of 6,384,650.46 euros, with personnel expenses of 800,234.31 euros and expenses on current goods and services of 5,238,164.36 euros. Both companies are integrated into the Corporation’s consolidated budget.

Personnel staffing table

In accordance with Article 127 of Royal Legislative Decree 781/1986, of April 18, the staffing table approved through the budget is made public, which comprises all job positions reserved for civil servants, contractual staff, and temporary staff. The staffing table includes, among others:

Civil service personnel: positions for Comptroller, Secretary, Treasurer, Architect, Local Police, Administrative Assistant, and Auxiliary, among others.
Contractual personnel: Archaeologist, Doctor, Psychologist, Social Educator, Physiotherapist, Nursing Assistant, Cook, and Instructors of various specialties.
Special appointment personnel: Director of Human Resources, Mayor’s Secretary, Advisor, and Mayor’s Advisor for Guadajoz, among others.

Appeal Periods

The final approval may be challenged before the Contentious-Administrative Jurisdiction, in accordance with the requirements, formalities, and grounds set forth in Articles 170 and 171 of Royal Legislative Decree 2/2004, of March 5, and in the manner and timeframes established by the rules of said Jurisdiction.

The publication of the budget in the official bulletin provides legal certainty to the municipal economic management for the entire 2026 fiscal year, fixing the income and expenditure items that will condition the provision of services, investments, and the fiscal policy that will affect the taxpayers of Carmona during the coming year.

Source: Official Gazette of the Province of Seville, no. 162, Friday, August 21, 2026, section I, page 25 (official reference: BOP-SE-2026-162004).