Zahara de la Sierra approves a budget of 2.28 million for 2027

The Zahara de la Sierra City Council has initially approved its General Budget and execution bases for the 2027 financial year, amounting to 2,278,581.11 euros. The agreement was adopted by the Plenary unanimously in an ordinary session held on Thursday, October 8, 2026, under File 526/2026, and is published in the Official Gazette of the Province of Cádiz no. 215, dated November 9, 2026, with reference number 376.453. The documentation is now open for public inspection for fifteen business days for the submission of allegations.

The process began on September 30, 2026, when the Mayor’s Office initiated the file based on the draft municipal budget. On October 5, the legal report from the General Administration Technician was issued; on October 1 and 6, the Secretary-Treasurer signed the reports for the permanent prior control of the budget and the calculation of budgetary stability and financial sustainability; and on October 6, the resolution proposal report and the favorable opinion of the Special Accounts Commission were added.

The agreement is based on Article 169 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries, and Article 22.2.d) of Law 7/1985, of April 2, regulating the Bases of the Local Regime. The certificate of the agreement is signed by the secretary Carlos Lafuente Molinero, with the approval of the mayor-president, Santiago Galván Gómez, and the announcement is dated October 26, 2026.

A balanced budget without capital income

The income statement equals the expenditure statement at 2,278,581.11 euros and is supported entirely by current operations, as capital and financial items are at zero. The detail by chapters is as follows:

• Chapter I, direct taxes: 629,710.00 euros.
• Chapter II, indirect taxes: 14,400.00 euros.
• Chapter III, fees and other income: 639,882.00 euros.
• Chapter IV, current transfers: 991,589.11 euros.
• Chapter V, patrimonial income: 3,000.00 euros.
• Chapters VI to IX (disposal of investments, capital transfers, financial assets and liabilities): 0.00 euros.

Local taxes account for a large part of the forecast: the Property Tax (IBI) of an urban nature contributes 279,000.00 euros, that of special characteristics 159,240.00, the rural tax 80,000.00, and the Vehicle Tax 79,470.00, along with 20,000.00 from the increase in value of urban land and 12,000.00 from the Economic Activities Tax.

Personnel, current expenditure, and debt

The expenditure statement allocates 2,197,094.39 euros to non-financial operations, of which 2,187,094.39 are current:

• Personnel expenses (chapter I): 1,573,961.01 euros.
• Current expenditure on goods and services (chapter II): 553,133.38 euros.
• Financial expenses (chapter III): 6,000.00 euros.
• Current transfers (chapter IV): 49,000.00 euros.
• Contingency fund (chapter V): 5,000.00 euros.
• Real investments (chapter VI): 10,000.00 euros.
• Financial liabilities (chapter IX): 81,486.72 euros.

Investments remain frozen at 10,000 euros, the minimum amount for chapter VI, while debt amortization absorbs 81,486.72 euros. The execution bases establish that the credits of chapter VI shall be allocated exclusively to the planned investments or those incorporated through budget modification, and reserve the contingency fund for legally provided purposes.

Named grants and 39 execution bases

The execution bases, also identified as File 526/2026, are structured into 39 sections and are based on articles 165 and 168 of the Law Regulating Local Treasuries and Royal Decree 500/1990, of April 20. Among the named grants listed are:

• CD Zahara: 6,000.00 euros.
• Music Band: 13,000.00 euros.
• Fernando Pérez Pineda: 1,000.00 euros.
• Pablo Fernández Palma: 4,000.00 euros.
• Zahara Fishing Club: 1,000.00 euros.

The bases remind that the named allocation does not by itself generate the right to payment and require the corresponding act or instrument of granting and the justification of funds. They also regulate internal control in accordance with Royal Decree 424/2017, of April 28, and will enter into force together with the budget, once definitively approved and published.

Fifteen business days and final procedure

The second agreement subjects the budget to public information for fifteen business days via an announcement in the Official Gazette of the Province of Cádiz, on the municipal electronic office and, where applicable, on the notice board, so that interested parties may examine the file and file claims. If none are presented, the budget and its annexed documentation will be considered definitively approved without the need for a new plenary agreement. The Plenary also agreed to send a copy to the State Administration and the Court of Auditors of Andalusia, and authorized the Mayor’s Office-Presidency to issue the necessary resolutions to execute what was approved.

The budget outlines a year of continuity: with no capital income, personnel expenditure as the main item, and a token investment of 10,000 euros. For the residents and suppliers of the municipality, the calendar is now decisive, because the accounts will not be final until the public exhibition period concludes and any submitted allegations are resolved, if applicable.

Source: BOP of Cádiz, no. 215 of November 9, 2026, section I, page 10-11 (official reference: No. 376.453).