Castilleja de Guzmán approves an extraordinary credit financed with treasury surplus

The Plenary initially approves the budget modification

The Plenary of the Hon. City Council of Castilleja de Guzmán agreed to the initial approval, in an extraordinary and urgent session held on 13 August 2026, of the credit modification file No. 2026/CEX_01/000003 of the current budget, in the form of a credit supplement and extraordinary credit financed from the available cash surplus. The corresponding notice was published on Monday 17 August 2026 in the Official Bulletin of the Province of Seville, No. 158, within the Local Administration section, on page 37 of the issue.

The decision falls within the powers that local legislation grants to municipal councils to make extraordinary adjustments to their budgets when there are available cash surpluses that allow for covering unforeseen or insufficiently funded needs.

Legal basis: the Local Government Finance Regulatory Law

The initial approval is based on the provisions of Article 169.1 of the Consolidated Text of the Local Government Finance Regulatory Law, approved by Royal Legislative Decree 2/2004, of 5 March, as referred to in Article 177.2 of the same legal text. This regulation governs the cases in which municipalities may proceed with extraordinary credit operations, including credit supplements and extraordinary credits, and establishes the public information procedures required for their final approval.

In compliance with this regulatory framework, once the agreement has been initially approved by the Plenary, the file is subject to public inspection so that any interested party may examine it and submit the allegations they deem appropriate.

Public information procedure and final approval

The notice establishes that the credit modification file will be available for public inspection for a period of fifteen working days, counted from the day following the publication of the notice in the official bulletin, that is, from 18 August 2026.

• Deadline for allegations: 15 working days from 18 August 2026.
• Place of inspection: municipal offices of the Castilleja de Guzmán City Council, at Plaza de España No. 1, Postal Code 41908, Seville.
• Electronic office: also available on the municipality’s electronic office for online consultation.
• Outcome if no allegations are submitted: once the period has elapsed without any objections being filed, the agreement shall be deemed finally approved.

Official identification and electronic signature of the document

The document was electronically signed by David González Fernández, as signatory, on 13 August 2026 at 09:04:53 hours. It also bears the validation of María del Mar Rodríguez Pérez as the person responsible for verification, with the signature recorded at 09:45:52 hours on the same day.

• Secure Verification Code (CSV): IV76YKBMOBB6LCWZSY4R4VYHPY.
• Official document reference (CVE): BOP-SE-2026-158007.
• Municipal signature verification URL: https://portal.dipusevilla.es/vfirma/code/IV76YKBMOBB6LCWZSY4R4VYHPY.

Relevance for the residents of Castilleja de Guzmán

This extraordinary credit operation reflects the need for the Castilleja town council to strengthen its budget using accumulated treasury surpluses, a fiscal tool that allows municipalities to undertake expenses not originally contemplated without resorting to external borrowing. Interested residents have fifteen business days to review the file and submit objections, either in person at the municipal offices or through the town hall’s electronic headquarters.

Source: Official Bulletin of the Province of Seville, No. 158, 17 August 2026, Local Administration section, p. 37 (official reference: BOP-SE-2026-158007).