La Roda definitively approves the 2026 municipal budget

The City Council of La Roda de Andalucía (Seville) has finalized its General Budget for the 2026 fiscal year, after the file remained open for public inspection without any claims being filed. The initial agreement was adopted by the Plenary in an extraordinary session on August 17, 2026, and is now consolidated with a total budget of 5,751,891.15 euros, for both income and expenditures. The announcement is signed by the mayor-president, Juan José Carnerero Aguilar, and is published in the Official Gazette of the Province of Seville number 181, dated September 17, 2026.

Processing and Regulatory Support

The initial approval was published in the Official Gazette of the Province number 161, dated August 20, 2026, and the file was open to the public for fifteen business days. Since no objections were presented, the initial agreement has been made final in accordance with article 169.1 of the Law Regulating Local Treasuries, whose consolidated text was approved by Royal Legislative Decree 2/2004, of March 5.

The announcement also incorporates the Annex of Personnel serving the corporation, which is made public in compliance with article 90.1 of the Law on the Bases of Local Government.

A Budget Focused on Current Expenditure

The income statement is supported by current operations, which total 5,696,891.15 euros, while capital operations contribute 55,000.00 euros. By chapter, the forecast is as follows:

Chapter I, direct taxes: €1,574,491.60
Chapter II, indirect taxes: €120,000.00
Chapter III, fees, public prices, and other income: €689,150.00
Chapter IV, current transfers: €3,273,494.55
Chapter V, asset income: €39,755.00
Chapter VIII, financial assets: €12,000.00
Chapter IX, financial liabilities: €43,000.00

In the expenditure statement, current operations reach 5,532,119.25 euros and capital operations 219,771.90 euros. The following items stand out:

Chapter I, personnel expenses: €4,110,600.00
Chapter II, current expenses for goods and services: €1,276,869.40
Chapter III, financial expenses: €19,500.00
Chapter IV, current transfers: €115,649.85
Chapter V, contingency fund: €9,500.00
Chapter VI, real investments: €72,971.90
Chapter IX, financial liabilities: €134,700.00

Staff of 113 Positions and Elderly Residence

The Personnel Annex details a municipal staff of 113 positions for 2026. Civil service personnel total 11 positions, including that of Secretary-Auditor, with national qualification and in an interim status, and six Local Police Officers, one of which is vacant.

The bulk of the structure corresponds to contractual staff:

Permanent contractual staff: 54 positions (46 full-time and 8 part-time)
Temporary contractual staff: 32 positions (22 full-time and 10 part-time)
Santa Ana Elderly Care Home: 16 positions, with 9 permanent full-time, 1 permanent part-time, 5 temporary full-time, and 1 temporary part-time

Among the vacant positions are General Registry Administrative Assistant, M.S.W. (Municipal Solid Waste) Driver, Catering Cook, Maintenance and Pool Lifeguard, School Cleaner, and Pool Ticket Office.

Deadline for appeal

A contentious-administrative appeal may be filed directly against the final budget before the Contentious-Administrative Chamber, within two months from the day following the publication of the announcement, pursuant to Article 171.1 of the Law Regulating Local Treasuries.

The final approval clarifies the municipality’s economic framework for the entire fiscal year and sets its spending priorities: the personnel chapter absorbs more than 71% of the budget, while real investments are limited to 72,971.90 euros. Residents now have firm accounts and an open window to challenge them before the contentious-administrative jurisdiction.

Source: Official Gazette of the Province of Seville, No. 181, September 17, 2026, Local Administration, p. 26 (official reference: BOP-SE-2026-181015).