Pazos de Borbén definitively approves a budget of 2,562,000 euros for 2026

The Pazos de Borbén City Council has definitively approved its general budget for the 2026 financial year, with a global amount of 2,562,000.00 euros, after the public exhibition period closed without any objections. The initial agreement was adopted by the Plenary of the Corporation in an ordinary session on October 9, 2026, within file 1153/2026. The Official Gazette of the Province of Pontevedra (BOPPO) records the definitive approval in issue number 217, corresponding to Tuesday, November 10, 2026, under the heading “Budgets and personnel tables” of the Local Administration section.

The processing followed the path set out in article 169.1 of the Recast Text of the Law regulating local treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The file, the execution bases, the staff list, and the remaining annexes were open to the public for 15 business days, with an announcement published in BOPPO number 199, of October 15, 2026, and on the municipal Notice Board. As no claims were presented, the budget was understood to be definitively approved without the need for a new plenary agreement, and its entry into force is linked to the publication of this summary by chapters, in accordance with article 127 of Royal Legislative Decree 781/1986, of April 18, and 169.3 of the aforementioned Royal Legislative Decree 2/2004.

Almost half of the expenditure for current goods and services

The expenditure statement distributes the 2,562,000.00 euros across nine chapters, with a clear weight of current expenditure compared to investment:

• Chapter 1 (personnel expenses): 884,674.62 euros, 34.53% of the total.
• Chapter 2 (current goods and services): 1,227,300.00 euros, 47.90%.
• Chapter 3 (financial expenses): 0.00 euros.
• Chapter 4 (current transfers): 37,100.00 euros, 1.45%.
• Chapter 5 (contingency fund and other unforeseen events): 2,539.58 euros, 0.10%.
• Chapter 6 (real investments): 394,985.80 euros, 15.42%.
• Chapter 7 (capital transfers): 0.00 euros.
• Chapter 8 (financial assets): 3,000.00 euros, 0.12%.
• Chapter 9 (financial liabilities): 12,400.00 euros, 0.48%.

Chapter 2 already absorbed more than 1.2 million euros in the initial forecast, while real investment stands at 394,985.80 euros, around one-sixth of the budget. The personnel table, for its part, concentrates slightly more than a third of the total credit.

Financing dependent on current transfers

On the revenue side, the initial forecast depicts a budget supported by contributions from other administrations and, to a lesser extent, by its own taxation:

• Chapter 1 (direct taxes): 542,000.00 euros, or 21.16%.
• Chapter 2 (indirect taxes): 28,000.00 euros, or 1.09%.
• Chapter 3 (fees, public prices and other income): 223,575.08 euros, or 8.73%.
• Chapter 4 (current transfers): 1,336,020.38 euros, or 52.15%.
• Chapter 5 (patrimonial income): 35,195.94 euros, or 1.37%.
• Chapter 7 (capital transfers): 394,208.60 euros, or 15.39%.
• Chapter 8 (financial assets): 3,000.00 euros, or 0.12%.
• Chapter 9 (financial liabilities): 0.00 euros.

More than half of the projected income (52.15%) comes from current transfers, a figure that far exceeds the collection from direct taxes. Capital transfers, amounting to 394,208.60 euros, almost equal chapter 6 on investments, which shows a programming of works linked to external funds.

Personnel Annex and Appeal before the Vigo Contentious Court

The announcement also includes the approved personnel annex for 2026, which is funded in the corporation’s budget in accordance with article 90 of Law 7/1985, of April 2, regulating the bases of the local regime. The publication of this summary by chapters is, furthermore, the step that activates the effective application of the accounts.

Against the final approval, a contentious-administrative appeal may be filed before the Contentious-Administrative Court of Vigo, within a period of two months from the day following the publication of the announcement. This route is based on article 171.1 of the Recast Text of the Law regulating local treasuries and article 46 of Law 29/1998, of July 13, of the Contentious-Administrative Jurisdiction, without prejudice to any other appeal deemed appropriate.

With the closing of file 1153/2026, the council already has a firm budgetary framework for the entire fiscal year, which allows it to tender contracts, call for grants, and execute the planned works. The composition of the accounts anticipates, however, a significant dependence on external funds and a reduced margin for new own investments.

Source: Official Gazette of the Province of Pontevedra (BOPPO), no. 217, of November 10, 2026, Local Administration, Council of Pazos de Borbén (official reference: exp. 1153/2026; CSV NM90ZTF39003TEQ3).