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Budget and Finances

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  • ABC costs
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  • ABC costs
    ABC costs
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    • What are the costs?
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  • Budget
    Budget
    • Budget execution
    • What is the municipal budget?
    • Extended budget 2025
    • Municipal budget proposal for 2026
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    • Budget and financial statistical series
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  1. Home
  2. / Budget
  3. / What is the municipal budget?

What is the budget?

Municipal budgets are annual economic and financial plans linked to municipal government strategies, serving as a key tool for public management and for planning, programming, controlling, monitoring and assessing municipal initiatives. They are annual and include a forecast of expected revenues and the maximum expenditures (budget appropriations) for the corresponding fiscal year.

The Barcelona City Council Budget is based on the Executive Budget model, which aims to link the budgetary resources allocation and management with the accomplishment of the municipal strategy (priorities and goals).

 

Consolidated budget

The consolidated budget includes not just the Council's individual budget but also the budget for its dependent entities (autonomous public entities, public enterprises and trading companies and consortiums), with the consolidated budget of the "municipal group" being the sum of these (less their internal transfers). The consolidated budget is presented both in accordance with the provisions of the Local Finances Act and the Act for Budgetary Stability and Financial Sustainability.

Budget classifications (revenues and expenditures)

Expenditure and revenues are structured and classified according to their purpose and objectives. (e.g. road cleaning, promoting economic growth, social emergencies etc..).

Revenues and expenditures are structured and classified according to their economic nature.

Example of revenues: direct taxes, sales, fees and other revenues, property revenues.

Example of expenditures: personnel expenditures, current transfers, real investments.

This structure and classification shows which organisational units are receiving revenues and which are spending.

For example: Manager's Office for Economy, Business and Employment, Sants-Montjuïc district.

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