Seville voids 2.98 million credit for EMVISESA

The Seville City Council, meeting in Plenary session on October 22, 2026, agreed to nullify the extraordinary credit of 2,980,923.00 euros destined for the rehabilitation of the protected rental housing stock owned by EMVISESA. The agreement is published in the Official Gazette of the Province of Seville (BOP) No. 208, Tuesday, October 27, 2026, in the Local Administration section, with the official reference BOP-SE-2026-208027 and on page 101 of the issue.

The annulled operation had been definitively approved by the same body just five weeks prior. Its deactivation returns to the Municipal Land Heritage (PMS) an amount that the municipal Comptroller had described as “unduly retained.”

A credit approved in September and annulled in October

The file began on June 26, 2026, when the Plenary initially approved—under number 25/2026 G.P—a budgetary modification to assign the extraordinary credit to application 10000-15220-70000, “To the General Administration of the Local Entity.” The funding was obtained through a reduction by annulment of credits of an identical amount in application 10000-15100-6810012, corresponding to PMS investments (expenditure project 2012 2 PERZD 1 1).

Following the mandatory fifteen-business-day public exhibition period, an objection was filed, which was dismissed in accordance with the report from the Director of Administration and Economy of the GUMA. On September 17, 2026, the Plenary definitively approved the credit modification, based on Article 179.4 in relation to Article 169.1 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Decree 2/2004, of March 5. That agreement was published in BOP No. 186, of September 24, 2026 (BOP-SE-2026-186026), along with the statement of expenses and the reduction by annulment of credits.

The declared purpose of the funds was the renovation of facilities and the improvement of accessibility, safety, and energy efficiency of the EMVISESA protected rental housing stock, within the framework of the Municipal Rental Housing Stock Renovation Plan (Plan Hábitat Sevilla). The operation also included a modification of the Investment Annex of the GUMA budget.

The Comptroller’s report and the municipal company’s waiver

The shift is based on the report from the Comptroller dated September 21, 2026. In its Third conclusion, dedicated to “the necessary regularization of the credits of the Municipal Urban Planning Management (GMU),” the internal control body notes that the municipal company has stated that it “will not require the financing originated in the budget modification.” Therefore, it concludes, it is necessary to process “the corresponding administrative act, emanating from the same body (Plenary), to nullify said extraordinary credit.”

The consequence highlighted by the report is twofold:

• The extraordinary credit of 2,980,923.00 euros in application 10000-15220-70000 is annulled.
• The resources of the Municipal Land Heritage are released, which, according to the Comptroller, were “unduly withheld and linked to this purpose.”

The announcement further specifies that, along with the annulment, the Plenary agreed to “declare the preceding agreements executive,” that is, to give executivity to the previous acts of the processing.

Publication, signature, and appeal process

The text is signed by the secretary of the Urban Planning and Environment Management, Antonio Díaz Arroyo, and the head of the Procurement and Budgetary Management Service, Francisco Rodríguez de Hinojosa Burillo, the latter by delegation of resolution no. 1636, of March 25, 2025. The electronic signature of the document is dated October 23, 2026.

Against the agreement, and by virtue of Article 113 of Law 7/1985, regulating the Bases of the Local Regime, interested parties may directly file a contentious-administrative appeal in accordance with Articles 25 to 43 of Law 29/1998, of July 13, regulating the contentious-administrative jurisdiction.

Impact on public rental housing

The annulment leaves without funding, for now, an improvement plan for the public rental housing stock that directly affected the habitability and energy efficiency conditions of the properties managed by EMVISESA, and returns to the land heritage money that the Comptroller placed outside its legal destination. The episode also evidences a mismatch between municipal forecasting and the execution capacity of the municipal company, which waived funds that had already been definitively approved. For tenants of protected housing, the agreement postpones the planned works; for municipal accounts, it clears an internal control observation regarding affected resources.

Source: Official Gazette of the Province of Seville, no. 208, of October 27, 2026, Local Administration, page 101 (official reference: BOP-SE-2026-208027).