Seville definitively approves 9.5 million in extraordinary credits and supplements

The Plenary of the Seville City Council, in an ordinary session held on October 22, 2026, definitively approved the granting of extraordinary credits for 4,998,048.39 euros and credit supplements for 4,505,990.00 euros, processed under file no. 58/2026 of the Budget Management Service. The agreement includes the dismissal of the claim filed against the modification and is published in the Official Gazette of the Province of Seville no. 207, of Monday, October 26, 2026, with official reference BOP-SE-2026-207021 (pp. 107-108), within the Local Administration section.

The file originates from the initial approval agreed upon by the Plenary on September 17, 2026, announced in the Official Gazette of the Province of Seville no. 183, of September 21, 2026 (BOP-SE-2026-183018). The announcement opened a public exhibition period of fifteen business days at the Budget Management Service, located at calle Bilbao, 4, second floor, in accordance with articles 177.2, 169.1, and 170 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5.

Definitive approval after dismissing the claim

The first agreement of the Plenary dismisses the claim filed and definitively approves the granting of extraordinary credits and credit supplements, “in accordance with the report of the Budget Management Service and the Municipal Comptroller’s Office.” The announcement does not identify the claiming person or entity nor does it reproduce the content of the challenge.

The second agreement orders the publication in the Official Gazette of the Province of Seville of the resolution and the summary of the approved budget modifications, which is detailed below in the announcement itself.

Breakdown of the approved modifications

The extraordinary credits are concentrated in a single expenditure application:

• Chapter 7, Capital transfers: 4,998,048.39 euros.
• Total extraordinary credits: 4,998,048.39 euros.

The credit supplements are divided into two chapters:

• Chapter 4, Current transfers: 3,876,000.00 euros.
• Chapter 7, Capital transfers: 629,990.00 euros.
• Total credit supplements: 4,505,990.00 euros.

The combined amount of the modification totals 9,504,038.39 euros, as shown in the statement of income published on the second page of the announcement.

Financing with debt and period for appeal

The modification is financed entirely through financial operations, without recourse to treasury surpluses or reductions due to the annulment of credits:

• Chapter 8, Financial Assets: 4,505,990.00 euros, covering credit supplements.
• Chapter 9, Financial Liabilities: 4,998,048.39 euros, covering extraordinary credits.
• Total income statement: 9,504,038.39 euros.

The announcement warns that, in accordance with Article 171 of the Revised Text of the Law Regulating Local Treasuries, a contentious-administrative appeal may be filed directly against the final approval resolution within two months starting from the day following the publication of the announcement, in the manner established by the rules of said jurisdiction.

The document appears signed by Jorge Antonio Ramón Montoro, head of the Budgetary Analysis section, by delegation of the general secretary, with the seal of the Area of Finance, Administration and Digital Transformation and an electronic signature dated October 22, 2026.

Impact on municipal spending capacity

The operation expands the spending capacity of the Seville City Council in the current fiscal year by 9.5 million euros, entirely through borrowing, and increases the weight of transfers—current and capital—in the municipal budget. As this is the final approval, the agreement closes the administrative route and leaves open only the challenge before the contentious-administrative jurisdiction within two months from the publication in the provincial bulletin.

Source: Official Gazette of the Province of Seville, No. 207, October 26, 2026, Local Administration, pp. 107-108 (official reference: BOP-SE-2026-207021).