Guadalajara declares old bonds of 93,055.22 euros as expired

The Guadalajara City Council has declared the extinctive prescription of initial bond balances, a recognized obligation for the return of a bond, and a payment ordered for the return of a bond for non-budgetary concepts, totaling 93,055.22 euros. This was done via a decree by the delegated councilor for Economy and Finance, Alfonso Esteban Señor, approved on November 10, 2026, and published in the Official Gazette of the Province of Guadalajara (BOP) No. 217, on Thursday, November 12, 2026, in the city council announcements section. The file was processed without any allegations being presented during the public information and hearing period.

A procedure opened on September 25

The origin of the file is the resolution of the delegated councilor for Economy and Finance dated September 25, 2026, which agreed to initiate the prescription declaration procedure. That agreement was submitted for public information and a hearing for interested parties in accordance with Articles 82 and 83 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, with a period of twenty business days.

The announcement of the start was published in the BOP of Guadalajara No. 186, on Wednesday, September 30, 2026, and the file was displayed at the municipal Treasury Service and on the electronic headquarters’ notice board between September 30 and October 29, 2026; in the gazette, the public display period was from October 1 to October 29.

The prescription is based on Article 25 of Law 47/2003, General Budgetary Law, and Article 66.d) of Law 58/2003, General Tax Law. The decree stems from the instruction of the delegated councilor for Finance on November 22, 2024, and the delegations agreed upon by the Local Government Board on September 3, 2024, and is supported by reports from the city council’s General Registry dated November 4, 2026, and the municipal Treasury dated November 6, 2026, which confirm the absence of claims.

Bonds for felling, fairs, and municipal contracts

The approved list affects over a hundred records, mostly initial balances of bonds deposited by individuals and companies, in some cases involving operations from very old fiscal years. Among the highest amounts are:

• PISCINAS POLIFIBRA, S.L., 50% provisional guarantee bond for the award of construction works for two football fields: 17,456.90 euros.
• ALCARREÑA Y BONAVAL DE SERVICIOS AUXILIARES, S.L., definitive guarantee for the access control and surveillance service: 6,183.40 euros.
• GESTION Y PROM.INMOB. MORADA, S.A., partial refund of the reimbursement of damages from a bond seized for subsidiary execution: 6,047.00 euros.
• PRODUCCIONES MALVHADAS, S.L., definitive bond for the service of the Buero Vallejo theater: 3,793.20 euros.
• ALTAMARCA, S.A., provisional bond for a physical-sports activities competition: 3,300.17 euros.
• REPRESENTACIONES KARBLA, S.L., bar-cafeteria of the Palacio Multiusos: 2,400.00 euros.
• MARKEL INTERNATIONAL INSURANCE COMPANY LIMITED, sports accident insurance policy: 2,128.00 euros.
• EDITORIAL PLANETA, S.A., copies of the book on Antonio Buero Vallejo: 2,000.00 euros.

The remainder of the list consists of bonds of smaller amounts, mostly 500, 300, 200, and 150 euros, associated with tree felling and replacement, stalls at the fairgrounds during the September festivals, fair booths, Christmas markets in the Parque de la Concordia, mobile advertising units, circuses, and cultural and sporting events. Most of the records appear in the initial balance phase, along with a recognized obligation and an ordered payment of 33.01 euros.

Accounting write-off and appeal process

The decree orders, in its operative part, to declare the statute of limitations for the write-off from accounts of the initial balances, the recognized obligation, and the ordered payment, and to proceed with their accounting write-off in accordance with the municipal accounting instruction. The declaration is notified collectively to the third parties included in the list, whose personal data appear partially hidden in the publication.

Against the resolution, which ends the administrative process, an optional appeal for reversal may be filed before the same body within one month from the day following publication, in accordance with articles 123 and 124 of Law 39/2015, or directly a contentious-administrative appeal before the contentious-administrative section of the Tribunal de Instancia within two months, according to article 46 of Law 29/1998, of July 13. Filing an appeal for reversal prevents recourse to the judicial route until it is expressly resolved or dismissed by silence.

The closing of the file entails clearing more than 93,000 euros in guarantees that had gone unclaimed for years from the municipal accounts: money deposited by companies and individuals which, as its return was not requested within the legal timeframe, ceases to be an obligation of the city council and is consolidated as municipal income. For those affected, the publication of the decree opens a one-month window to attempt to recover deposits that, until now, continued to be accounted for in their favor.

Source: Official Gazette of the Province of Guadalajara, No. 217, November 12, 2026, Section I (City Councils), p. 1 (official reference: 2026_2976).