Navarra distributes 330 million to town halls and councils in 2026

The Government of Navarra has approved the final amounts of the Local Entities’ Participation Fund in Navarra’s Taxes via current transfers for the 2026 financial year, distributing 330,557,163.00 euros among the city councils and councils (concejos) of the Chartered Community. The decision is formalized through Resolution 225/2026, of August 10, by the Director General of Local Administration and Depopulation, published in the Official Gazette of Navarra number 164, dated August 20, 2026.

The distribution constitutes the main source of current financing for Navarrese municipalities for the current year and is calculated in accordance with the provisions of Foral Law 7/2022, of March 22, which establishes the distribution of the Fund. The global amount has increased by 4.4% compared to the previous year, resulting from the sum of the year-on-year CPI of the Chartered Community for June 2025 (2.4%) and two additional percentage points, pursuant to Article 123 of Foral Law 2/1995, of March 10, on Local Treasuries of Navarra.

The four funds that compose the distribution

The Current Transfer Fund is structured into four blocks with amounts allocated for 2026:

• General Financing Fund: 256,015,511.38 euros.
• Services Financing Fund: 23,803,030.73 euros.
• Pension Fund Deficit Financing Fund: 31,458,166.00 euros.
• Territorial Cohesion Fund: 19,280,454.89 euros.

The Economic-Financial Management Section issued the technical report detailing the procedure and variables used for the calculation and distribution of each fund, including the distribution of the General Financing Fund among councils and the application of the guarantee clause of Article 19 of Foral Law 7/2022.

Processing without objections

The procedure was subject to public exhibition via an announcement published in the Official Gazette of Navarra number 119, of June 19, 2026, granting local entities a period of 10 business days to examine the documentation and submit objections, in application of Article 82 of Law 39/2015, of October 1, on the Common Administrative Procedure. No objections were submitted during the specified period; therefore, the calculations and distribution contained in the annexes are considered final.

Budgetary allocation

The expenditure derived from the distribution will be charged to two items of the 2026 expenditure budget:

• Item 211001-21200-4600-942100, “FTC: General, Services and Cohesion Financing Fund”, for the amount of 300,053,882.35 euros.
• Item 211001-21200-4600-942105, “FTC: Pension Deficit Financing Fund”, for the amount of 30,503,280.65 euros.

The detail per local entity is contained in Annex 6 of the resolution, which sets the exact amount that each city council and council of Navarra will receive.

The approval of these final amounts guarantees Navarrese municipalities and councils the certainty of their current income for the fiscal year, a key element for the preparation of their budgets and the provision of local public services. As these are finalized figures with no pending appeals, local entities can plan their spending with security, in a context where municipal financing is consolidated as one of the pillars of territorial balance within the Foral Community.

Source: Official Gazette of Navarra, number 164, August 20, 2026, page 30174 (official reference: Resolution 225/2026, of August 10).