Villaespasa approves a budget of 198,750 euros with 127,500 in investments

The Villaespasa City Council has definitively approved its general budget for the 2026 fiscal year, amounting to 198,750.00 euros for both expenditures and revenues. The approval occurs as no claims were filed during the public exhibition period and is published in the Official Gazette of the Province of Burgos (BOPBUR) on Monday, September 28, 2026, on page 24, with the official reference BOPBUR-2026-04080. Only a contentious-administrative appeal may now be filed against the agreement.

The process began on August 22, 2026, when the Plenary of the corporation initially approved the municipality’s accounts. That agreement was subject to public information and a hearing for interested parties for a period of fifteen days, according to the announcement published in BOPBUR no. 164, of August 31, 2026, with reference BOPBUR-2026-03670. After this period elapsed without allegations, claims, or suggestions, the budget was definitively approved in accordance with Article 169 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries, and Article 20 of Royal Decree 500/1990, of April 20.

The final announcement, signed in Villaespasa on September 22, 2026, by the mayor-president, Justino Orcajo Porras, includes the entity’s general budget, its execution bases, and the personnel staffing table, and publishes the summary by chapters.

Expenditure focused on real investment

The expenditure statement consolidates the following items:

• Personnel expenses (chapter 1): 23,000.00 euros.
• Expenses for current goods and services (chapter 2): 40,950.00 euros.
• Current transfers (chapter 4): 7,300.00 euros.
• Real investments (chapter 6): 127,500.00 euros.
• Total budget: 198,750.00 euros.

Real investments account for 64.1% of the total expenditure, well above the personnel chapter, which represents only 11.6%. Chapter 6 is, by far, the largest item in the municipal accounts for 2026.

Revenues sustained by transfers and financial assets

The revenue statement is distributed as follows:

• Direct taxes (chapter 1): 27,800.00 euros.
• Indirect taxes (chapter 2): 2,000.00 euros.
• Fees, public prices, and other income (chapter 3): 3,250.00 euros.
• Current transfers (chapter 4): 30,200.00 euros.
• Patrimonial income (chapter 5): 21,594.04 euros.
• Capital transfers (chapter 7): 62,250.00 euros.
• Financial assets (chapter 8): 51,655.96 euros.
• Total budget: 198,750.00 euros.

Funding external to its own fiscal effort is decisive: capital transfers and financial assets total 113,905.96 euros, 57.3% of the total. Revenue from direct and indirect taxes barely reaches 29,800.00 euros.

Closed allegations and open judicial route

An administrative appeal may be filed directly against the final approval of the budget in the manner and within the timeframes established by current regulations, as provided for in Article 171 of Royal Legislative Decree 2/2004, of March 5. This exhausts the administrative route, and the file is closed to modifications based on allegations from interested parties.

The announcement includes the summary of the budget by chapters, the execution bases, and the personnel staff list, so that any resident or interested party may consult the detailed accounts in the provincial bulletin.

The publication closes the municipality’s budgetary cycle and enables the execution of the accounts for the remainder of the fiscal year. For the residents of Villaespasa, the relevant figure is the weight of real investments: 127,500.00 euros, which must translate into specific works and equipment, largely financed by capital transfers and financial assets. Any challenge must now be channeled through the contentious-administrative jurisdiction.

Source: Official Bulletin of the Province of Burgos, no. 184, September 28, 2026, section III. Local Administration, page 24 (official reference: BOPBUR-2026-04080).