The Provincial Council approves the credit modification of 1.57 million BASE

The Provincial Council of Tarragona has definitively approved the Credit Modification File No. 3 for the 2026 financial year of the BASE-Revenue Management budget, for a total amount of 1,577,507.48 euros. The agreement, adopted by the Plenary in an ordinary session on July 31, is published in the Official Gazette of the Province of Tarragona on September 4, 2026, with reference CVE 2026-08307.

The modification is fully financed by the treasury surplus and is carried out through extraordinary credits and credit supplements, affecting the economic and financial management of the provincial corporation’s autonomous collection agency.

Application of funds

The total amount of 1,577,507.48 euros is distributed between an extraordinary credit and a credit supplement, with the following breakdown:

• Extraordinary credits: 100.00 euros, in chapter 6 (Real investments).
• Credit supplement: 1,577,407.48 euros, divided between:
  • Chapter 2 (Current expenses): 720,362.99 euros.
  • Chapter 3 (Financial expenses): 368,040.93 euros.
  • Chapter 6 (Real investments): 489,003.56 euros.

Source of funds

The entirety of the expenditure is covered by the treasury surplus, for an amount of 1,577,507.48 euros, allocated to chapter 8 (Financial assets). This financing route allows BASE-Revenue Management to meet new expenditure needs without resorting to additional debt.

Processing and definitive approval

In accordance with article 169.1 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries, the file was open to the public for a period of fifteen days for the submission of claims and suggestions.

• The period for exhibition and allegations took place between August 8 and August 31, 2026.
• No allegations were submitted to the Registry, therefore the file is considered definitively approved.
• The agreement was electronically signed on September 2, 2026, by the president of BASE, Òscar Sànchez Ibarra.

An administrative contentious appeal may be filed against the resolution within a maximum period of two months from the day following the publication of the full text in the Official Gazette of the Province of Tarragona, before the High Court of Justice of Catalonia.

The credit modification consolidates the capacity of BASE-Revenue Management to strengthen its real investments and cover current and financial expenses, within the context of collection management for the municipalities of the district. For the citizens and the town councils of the province, the agreement guarantees the continuity and financing of the tax management services provided by the agency.

Source: Official Gazette of the Province of Tarragona, September 4, 2026, p. 1-1 (official reference: CVE 2026-08307).