Miranda de Ebro definitively approves extraordinary credits and transfers

The Plenary of the Miranda de Ebro City Council has definitively approved the credit modification files numbers 09/2026, for extraordinary credits and credit supplements, and 11/2026, for credit transfers between budget items, of the general budget for 2026. The agreements are published in the Official Bulletin of the Province of Burgos number 151, of August 12, 2026, with references BOPBUR-2026-03441 and BOPBUR-2026-03442.

The files, processed by the Municipal Intervention, were initially approved by the Plenary in a session held on June 4, 2026. Both were exposed to the public for the purpose of claims on the corporation’s notice board and in BOP number 114, of June 19, between June 20 and July 17, both inclusive, without any claim being filed. Pursuant to Article 169.1 of Royal Legislative Decree 2/2004, approving the consolidated text of the Local Government Finance Act, the files were definitively approved. The announcements, dated in Miranda de Ebro on August 5, 2026, are signed by the acting mayor, Pablo Gómez Ibáñez.

Two files to adjust the 2026 accounts

Credit modification 09/2026 sets out extraordinary credits and credit supplements, the mechanism provided for covering non-deferrable expenses or insufficient appropriations in the current budget. 11/2026, for its part, authorizes credit transfers between items of different programs, redistributing funds without altering the total volume of expenditure. Neither of the two files received objections during the public information period.

A balanced budget of 58.3 million

After the adjustments, the budget of the largest municipality in the province is set at 58,309,980.78 euros, in both the revenue and expenditure statements. The summary by chapters accompanying the announcements details the expected revenue:

• Chapter I, direct taxes: 15,641,000.00 euros.
• Chapter II, indirect taxes: 950,000.00 euros.
• Chapter III, fees and other revenue: 9,098,964.60 euros.
• Chapter IV, current transfers: 17,406,503.33 euros.
• Chapter V, property income: 164,800.00 euros.
• Chapter VI, disposal of investments: no allocation.
• Chapter VII, capital transfers: 584,357.78 euros.
• Chapter VIII, financial assets: 11,464,355.07 euros.
• Chapter IX, financial liabilities: 3,000,000.00 euros.

On the expenditure side, the most relevant chapters are personnel expenses, with 20,962,426.59 euros; the purchase of current goods and services, with 17,469,735.20 euros; and real investments, with 11,588,100.81 euros. Financial debt remains at 2,050,000.00 euros in liabilities and 100,000.00 euros in financial assets.

Legal coverage for fiscal year 2026

The final approval closes the processing of both files and provides legal coverage for the extraordinary expenses and the redistribution of budget items agreed by the Plenary. Publication in the official bulletin, in addition to fulfilling the publicity procedure required by law, allows citizens and supervisory bodies to know exactly the destination of the funds of the most populated municipality in the province of Burgos.

Source: Official Bulletin of the Province of Burgos, No. 151, August 12, 2026, III. Local Administration, pp. 10 and 11 (official reference: BOPBUR-2026-03441 and BOPBUR-2026-03442).