Three Sevillian city councils finalize their budgets and credits

The Official Gazette of the Province of Seville number 167, dated August 28, 2026, publishes the final approval of budgets and budgetary modifications for several Sevillian municipalities. La Puebla de los Infantes makes its general budget for 2026 final, while Dos Hermanas and Marchena consolidate extraordinary credits and credit supplements.

The three approvals occur under the framework of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries, after the public exhibition periods ended without any claims being filed. The agreements, adopted by the respective municipal plenums, define the local public spending for the fiscal year and directly affect the services and residents of each locality.

La Puebla de los Infantes: budget of 5.1 million

The City Council of La Puebla de los Infantes, presided over by Mayor José Mª Rodríguez Fernández, makes the general budget for the 2026 fiscal year final, which was initially approved by the Plenum on July 29. The document, published under reference BOP-SE-2026-167017, amounts to a total of 5,099,000 euros, balanced between income and expenses.

In the statement of income, direct taxes (€1,138,400) and current transfers (€2,115,268) stand out. In the statement of expenses, the most relevant chapters are:

• Personnel expenses: €2,855,142
• Expenses for current goods and services: €1,015,342
• Real investments: €1,147,600

Along with the budget, the personnel staffing plan is approved, with positions reserved for civil servants and contractual staff, including positions for Local Police, social services, education, and urban planning, among others.

Dos Hermanas: extraordinary credits for 5.45 million

The City Council of Dos Hermanas definitively approves file no. 17/2026 regarding budgetary modifications through extraordinary credits, for an amount of 5,456,000 euros, fully financed by the Treasury Surplus for General Expenses. The agreement, adopted by the Plenum on July 10, was initially published in BOP no. 134, dated July 14, 2026, and is recorded under reference BOP-SE-2026-167012.

The extraordinary credit is entirely allocated to capital operations:

• Chapter VI, Real investments: €5,456,000
• Financing: Treasury Surplus for General Expenses: €5,456,000

The final modification is published on the Transparency Portal, in accordance with Law 19/2013 and Law 1/2014 on Public Transparency of Andalusia.

Marchena: credit and supplement for 714,603 euros

The Marchena City Council, whose mayor-president is María del Mar Romero Aguilar, makes final file 26/2026 regarding budgetary modifications, approved by the Plenary on July 31 for a total amount of 714,603.64 euros. The publication, with reference BOP-SE-2026-167016, breaks down the two modalities:

• Extraordinary credit: €69,870 (Chapter II, current expenditure on goods and services)
• Credit supplement: €644,733.64 (€270,000 in current expenditure and €374,733.64 in real investments)

With these final approvals, the three municipalities establish the budgetary framework that will govern their activity during the 2026 fiscal year, providing resources for essential services and real investments. The agreements may be challenged before the Contentious-Administrative Jurisdiction within two months of their publication, without this suspending, in the case of Marchena, the application of the approved modifications.

Source: Official Gazette of the Province of Seville, No. 167, August 28, 2026, Local Administration (official references: BOP-SE-2026-167017, BOP-SE-2026-167012, BOP-SE-2026-167016).