Castelserás finances a solar photovoltaic installation with a surplus

The Castelserás City Council has definitively approved credit modification file no. 5/2026, in the form of an extraordinary credit, to finance a 40 kW collective self-consumption solar photovoltaic installation for the amount of €23,361.41. The agreement, initially adopted by the Plenary on August 11, 2026, and made definitive as no claims were filed, is published in the Official Gazette of the Province of Teruel number 174, dated September 11, 2026, under reference No. 2026-2638.

A credit charged to the 2025 surplus

The operation is part of the application of the budget surplus obtained in the 2025 fiscal year settlement toward financially sustainable investments. The file was initiated by a Mayoral order on July 16, 2026, due to the existence of expenses that cannot be delayed until the following fiscal year and for which no credit exists in the current budget.

The extraordinary credit is fully financed by the treasury remainder for general expenses, under economic application 870.00, for the same amount of €23,361.41. The installation is listed under budget application 425.62300, which increases from €0.00 to €23,361.41 in final credits.

Processing and legal guarantees

The file followed the procedure provided for in Article 169.1, by referral from Article 177.2, of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The initial approval was granted by the Plenary in accordance with Articles 22.2.e) and 47.1 of Law 7/1985, Regulating the Bases of the Local Regime.

During the processing, the mandatory reports were issued:

• Audit report on compliance with the requirements for the application of the surplus (July 16, 2026).
• Specific economic memorandum from the Mayor’s office with the projection of the budgetary and economic effects of the investment (July 16, 2026).
• Report on the credit modification and calculation of budgetary stability (July 22, 2026).
• Resolution proposal report from the Secretariat (July 23, 2026).

Compliance with the requirements of Article 37.2, sections a) and b), of Royal Decree 500/1990 has been certified: the specific and determined nature of the expenditure and the impossibility of delaying it, as well as the non-existence of credit allocated for that purpose.

An investment of neighborhood interest

The 40 kW collective self-consumption solar photovoltaic installation is configured as a financially sustainable investment of neighborhood interest, aimed at reducing municipal energy consumption and generating savings in the medium term. The agreement was signed in Castelserás on September 9, 2026, by the Secretary-Auditor, Ms. Maite Charlez Gimeno.

An administrative appeal may be filed against the agreement before the Administrative Litigation Chamber of the High Court of Justice of Teruel within two months of its publication, without its filing alone suspending the effectiveness of the act.

The decision allows the town to advance in its energy transition using its own resources, without resorting to debt, and serves as an example of applying the municipal surplus to sustainable investments that directly benefit the residents.

Source: Official Gazette of the Province of Teruel, number 174, September 11, 2026, Local Administration section (official reference: No. 2026-2638).