{"id":3054,"date":"2024-04-10T18:23:29","date_gmt":"2024-04-10T16:23:29","guid":{"rendered":"https:\/\/naciodigital.volcanicvalley.com\/santacolomacervello\/guia\/"},"modified":"2025-07-14T14:49:51","modified_gmt":"2025-07-14T12:49:51","slug":"guia","status":"publish","type":"page","link":"https:\/\/pressupostos.santacolomadecervello.cat\/es\/guia\/","title":{"rendered":"Gu\u00eda"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\" style=\"padding-top:30px\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:73%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_fdb762-12, .wp-block-kadence-advancedheading.kt-adv-heading3054_fdb762-12[data-kb-block=\"kb-adv-heading3054_fdb762-12\"]{font-size:40px;line-height:1.4;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_fdb762-12 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_fdb762-12[data-kb-block=\"kb-adv-heading3054_fdb762-12\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h1 class=\"kt-adv-heading3054_fdb762-12 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_fdb762-12\"><mark style=\"background-color:#f0b8b8\" class=\"has-inline-color has-black-color\">Gu\u00eda para entender los presupuestos<\/mark><br><\/h1>\n\n\n\n<p style=\"margin-bottom:32px\">\u00bfCrees que los presupuestos son dif\u00edciles de comprender? \u00bfTe has perdido en alguno de los conceptos del portal? \u00bfNo sabes de donde surgen ni c\u00f3mo evolucionan? \u00bfO simplemente quieres profundizar m\u00e1s?<\/p>\n\n\n\n<p style=\"margin-bottom:32px\">Te dejamos <strong>diez preguntas<\/strong> y respuestas para intentar aclarar todas las dudas.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:30%\"><style>.kb-image3054_b0f75b-34 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<div class=\"wp-block-kadence-image kb-image3054_b0f75b-34\"><figure class=\"alignright size-large image-is-svg\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"235\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/04\/PagGUIA_portadaAF.svg\" alt=\"\" class=\"kb-img wp-image-4534\"\/><\/figure><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-2 wp-block-columns-is-layout-flex\" style=\"border-top-color:#77a7ac;border-top-width:2px;margin-top:0px;margin-bottom:0px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_a7cfe4-60, .wp-block-kadence-advancedheading.kt-adv-heading3054_a7cfe4-60[data-kb-block=\"kb-adv-heading3054_a7cfe4-60\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_a7cfe4-60 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_a7cfe4-60[data-kb-block=\"kb-adv-heading3054_a7cfe4-60\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_a7cfe4-60 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_a7cfe4-60\">\u00bfQu\u00e9 es un presupuesto municipal?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_36a5b9-a0{margin-top:0px;}.kb-block-show-more-container3054_36a5b9-a0 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_36a5b9-a0 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_36a5b9-a0 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_36a5b9-a0 > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_36a5b9-a0.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_36a5b9-a0.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_36a5b9-a0.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_36a5b9-a0.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_36a5b9-a0.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_36a5b9-a0.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_36a5b9-a0\"><style>.kadence-column3054_95dab1-5b > .kt-inside-inner-col,.kadence-column3054_95dab1-5b > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_95dab1-5b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_95dab1-5b > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_95dab1-5b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_95dab1-5b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_95dab1-5b{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_95dab1-5b > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_95dab1-5b > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_95dab1-5b kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">Es una estimaci\u00f3n de los ingresos que prev\u00e9 un ayuntamiento y los gastos que contempla efectuar con estos recursos en un determinado a\u00f1o. Entre otras funciones, el presupuesto limita la capacidad de gastar del consistorio \u2014no puede superar el impuesto consignado\u2014, planifica sus pol\u00edticas a implementar durante el ejercicio \u2014deben disponer de partida incorporada\u2014 e, indirectamente, fija las f\u00f3rmulas de redistribuci\u00f3n entre la ciudadan\u00eda. <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_4c1a85-06{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_4c1a85-06 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_4c1a85-06 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_4c1a85-06 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_4c1a85-06 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_4c1a85-06 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_4c1a85-06 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_4c1a85-06 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_4c1a85-06 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_4c1a85-06 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_9b4edd-6c.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_9b4edd-6c.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_9b4edd-6c.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_9b4edd-6c.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_9b4edd-6c.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_9b4edd-6c.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_9b4edd-6c kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_54eaf4-79.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_54eaf4-79.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_54eaf4-79.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_54eaf4-79.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_54eaf4-79.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_54eaf4-79.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_54eaf4-79 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver menos<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center order-mobile-first is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/04\/imatgePressAjSCC2025.svg\" alt=\"\" class=\"wp-image-3130\" style=\"width:294px;height:auto\"\/><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3 wp-block-columns-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--light-gray);border-top-width:2px;margin-top:0px;margin-bottom:0px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"294\" height=\"200\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/06\/PagGUIA-03.svg\" alt=\"\" class=\"wp-image-5406\"\/><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_64e829-4b, .wp-block-kadence-advancedheading.kt-adv-heading3054_64e829-4b[data-kb-block=\"kb-adv-heading3054_64e829-4b\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_64e829-4b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_64e829-4b[data-kb-block=\"kb-adv-heading3054_64e829-4b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_64e829-4b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_64e829-4b\">\u00bfC\u00f3mo se elabora un presupuesto municipal?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_e38448-22{margin-top:0px;}.kb-block-show-more-container3054_e38448-22 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_e38448-22 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_e38448-22 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_e38448-22 > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_e38448-22.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_e38448-22.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_e38448-22.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_e38448-22.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_e38448-22.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_e38448-22.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_e38448-22\"><style>.kadence-column3054_70c82f-b0 > .kt-inside-inner-col,.kadence-column3054_70c82f-b0 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_70c82f-b0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_70c82f-b0 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_70c82f-b0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_70c82f-b0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_70c82f-b0{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_70c82f-b0 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_70c82f-b0 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_70c82f-b0 kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">El encargado de elaborar el proyecto inicial de presupuesto es el equipo de gobierno del ayuntamiento. Posteriormente, debe ser aprobado inicialmente por el pleno del consistorio y, despu\u00e9s, entra en exposici\u00f3n p\u00fablica por un plazo de 15 d\u00edas h\u00e1biles, durante el cual los interesados \u200b\u200bpueden presentar reclamaciones. En caso de que no exista ninguna, el presupuesto se considera definitivamente aprobado y, si existe, el pleno dispone de un mes para resolverlas y, con los cambios eventualmente incorporados, volver a validar el presupuesto. Entra en vigor cuando se publica en el bolet\u00edn oficial de la provincia.<\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_1e9041-b5{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_1e9041-b5 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_1e9041-b5 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_1e9041-b5 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_1e9041-b5 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_1e9041-b5 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_1e9041-b5 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_1e9041-b5 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_1e9041-b5 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_1e9041-b5 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_fa89c8-84.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_fa89c8-84.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_fa89c8-84.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_fa89c8-84.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_fa89c8-84.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_fa89c8-84.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_fa89c8-84 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_159c1c-16.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_159c1c-16.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_159c1c-16.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_159c1c-16.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_159c1c-16.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_159c1c-16.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_159c1c-16 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver menos<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-4 wp-block-columns-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--light-gray);border-top-width:2px;margin-top:0px;margin-bottom:0px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_38e499-21, .wp-block-kadence-advancedheading.kt-adv-heading3054_38e499-21[data-kb-block=\"kb-adv-heading3054_38e499-21\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_38e499-21 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_38e499-21[data-kb-block=\"kb-adv-heading3054_38e499-21\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_38e499-21 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_38e499-21\">\u00bfEl ayuntamiento tiene plena libertad para elaborar el presupuesto?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_b99263-aa{margin-top:0px;}.kb-block-show-more-container3054_b99263-aa > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_b99263-aa > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_b99263-aa > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_b99263-aa > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_b99263-aa.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_b99263-aa.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_b99263-aa.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_b99263-aa.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_b99263-aa.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_b99263-aa.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_b99263-aa\"><style>.kadence-column3054_cdf3d9-b7 > .kt-inside-inner-col,.kadence-column3054_cdf3d9-b7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_cdf3d9-b7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_cdf3d9-b7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_cdf3d9-b7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_cdf3d9-b7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_cdf3d9-b7{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_cdf3d9-b7 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_cdf3d9-b7 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_cdf3d9-b7 kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">No, el presupuesto municipal debe adecuarse a lo que dictan otras normas como la Constituci\u00f3n y leyes o reglamentos aprobados por administraciones de \u00e1mbito superior, especialmente el estatal. Especifican c\u00f3mo debe elaborarse y organizarse el presupuesto, marcan algunos principios generales de gesti\u00f3n eficiente y responsabilidad fiscal y tambi\u00e9n limitan la capacidad de gasto de forma m\u00e1s espec\u00edfica. Desde 2012, por ejemplo, el Estado fija anualmente los objetivos de d\u00e9ficit o super\u00e1vit de los ayuntamientos, condiciona que puedan gastar los ahorros de a\u00f1os anteriores y limita el aumento de los recursos disponibles.  <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_4537f5-eb{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_4537f5-eb .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_4537f5-eb .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_4537f5-eb .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_4537f5-eb .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_4537f5-eb .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_4537f5-eb .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_4537f5-eb .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_4537f5-eb .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_4537f5-eb kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_a49116-67.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_a49116-67.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_a49116-67.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_a49116-67.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_a49116-67.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_a49116-67.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_a49116-67 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_42fa9e-06.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_42fa9e-06.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_42fa9e-06.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_42fa9e-06.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_42fa9e-06.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_42fa9e-06.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_42fa9e-06 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver menos<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center order-mobile-first is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/06\/SCC_guia_nova.png\" alt=\"\" class=\"wp-image-5242\" style=\"width:294px\" srcset=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/06\/SCC_guia_nova.png 750w, https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/06\/SCC_guia_nova-300x200.png 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-5 wp-block-columns-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--light-gray);border-top-width:2px;margin-top:0px;margin-bottom:0px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"438\" height=\"390\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/04\/guiaSCCFfinals-03.svg\" alt=\"\" class=\"wp-image-3212\" style=\"width:294px\"\/><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_a9e659-41, .wp-block-kadence-advancedheading.kt-adv-heading3054_a9e659-41[data-kb-block=\"kb-adv-heading3054_a9e659-41\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_a9e659-41 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_a9e659-41[data-kb-block=\"kb-adv-heading3054_a9e659-41\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_a9e659-41 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_a9e659-41\">\u00bfEs obligatorio aprobar un presupuesto?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_f02b2b-0b{margin-top:0px;}.kb-block-show-more-container3054_f02b2b-0b > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_f02b2b-0b > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_f02b2b-0b > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_f02b2b-0b > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_f02b2b-0b.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_f02b2b-0b.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_f02b2b-0b.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_f02b2b-0b.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_f02b2b-0b.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_f02b2b-0b.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_f02b2b-0b\"><style>.kadence-column3054_195df2-80 > .kt-inside-inner-col,.kadence-column3054_195df2-80 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_195df2-80 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_195df2-80 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_195df2-80 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_195df2-80 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_195df2-80{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_195df2-80 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_195df2-80 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_195df2-80 kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">Un ayuntamiento no puede funcionar sin presupuesto. Sin embargo, esto no quiere decir que cada a\u00f1o tenga que aprobar uno nuevo. Si esto no ha ocurrido el 1 de enero, el presupuesto del a\u00f1o anterior queda autom\u00e1ticamente prorrogado, es decir, sigue vigente con los ajustes t\u00e9cnicos que correspondan para adecuarlo al contexto del nuevo a\u00f1o. Posteriormente, se puede aprobar uno nuevo que le sustituya o modificarlo parcialmente.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">Puede darse el caso de que, sin tener mayor\u00eda en el pleno, el equipo de gobierno fuerce la aprobaci\u00f3n de un nuevo presupuesto por una v\u00eda alternativa: la cuesti\u00f3n de confianza. De esta forma, da la opci\u00f3n a la oposici\u00f3n de tejer una mayor\u00eda alternativa, y si no lo consigue en un mes, el nuevo presupuesto queda aprobado. Sin embargo, esto no se puede hacer m\u00e1s de dos veces en un mandato y nunca en el \u00faltimo a\u00f1o antes de elecciones.<\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_fa24f5-6c{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_fa24f5-6c .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_fa24f5-6c .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_fa24f5-6c .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_fa24f5-6c .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_fa24f5-6c .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_fa24f5-6c .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_fa24f5-6c .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_fa24f5-6c .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_fa24f5-6c kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_8d4ce7-d1.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_8d4ce7-d1.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_8d4ce7-d1.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_8d4ce7-d1.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_8d4ce7-d1.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_8d4ce7-d1.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_8d4ce7-d1 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_d67456-b7.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_d67456-b7.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_d67456-b7.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_d67456-b7.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_d67456-b7.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_d67456-b7.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_d67456-b7 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver menos<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-6 wp-block-columns-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--light-gray);border-top-width:2px;margin-top:0px;margin-bottom:0px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_8ba9dc-a7, .wp-block-kadence-advancedheading.kt-adv-heading3054_8ba9dc-a7[data-kb-block=\"kb-adv-heading3054_8ba9dc-a7\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_8ba9dc-a7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_8ba9dc-a7[data-kb-block=\"kb-adv-heading3054_8ba9dc-a7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_8ba9dc-a7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_8ba9dc-a7\">\u00bfC\u00f3mo se organiza un presupuesto?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_57b32a-ad{margin-top:0px;}.kb-block-show-more-container3054_57b32a-ad > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_57b32a-ad > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_57b32a-ad > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_57b32a-ad > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_57b32a-ad.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_57b32a-ad.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_57b32a-ad.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_57b32a-ad.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_57b32a-ad.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_57b32a-ad.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_57b32a-ad\"><style>.kadence-column3054_684010-d9 > .kt-inside-inner-col,.kadence-column3054_684010-d9 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_684010-d9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_684010-d9 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_684010-d9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_684010-d9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_684010-d9{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_684010-d9 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_684010-d9 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_684010-d9 kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">El presupuesto se divide fundamentalmente en la previsi\u00f3n de ingresos y la de gastos. En cuanto a los ingresos, se organizan en nueve cap\u00edtulos, en funci\u00f3n de la v\u00eda de entrada de recursos, si bien cada cap\u00edtulo se divide, a su vez, en mayores niveles de desagregaci\u00f3n. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"font-size:14px;line-height:1.6\">En cambio, los gastos deben distribuirse de dos formas, en el mismo presupuesto. Por un lado, existe la estructura econ\u00f3mica de gasto, que tambi\u00e9n se divide inicialmente en nueve cap\u00edtulos, en funci\u00f3n del tipo de gasto que se realice (de personal, en bienes y servicios, financiera, transferencias\u2026). Por otra parte, tambi\u00e9n es necesario realizar la estructura funcional de gasto, que responde a la naturaleza de las actividades que se financian y, en este caso, se divide en seis \u00e1reas, que despu\u00e9s se desagregan m\u00e1s (servicios p\u00fablicos b\u00e1sicos, protecci\u00f3n y promoci\u00f3n social, bienes p\u00fablicos de car\u00e1cter preferente, actuaciones de car\u00e1cter econ\u00f3mico, actuaciones de car\u00e1cter general y deuda p\u00fablica). Todav\u00eda existen otras formas para distribuir los gastos, si el ayuntamiento lo considera, por ejemplo, en funci\u00f3n de la concejal\u00eda que ejecuta cada una.   <\/p>\n\n\n\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">Sin embargo, en este portal tambi\u00e9n se pueden consultar los ingresos y gastos organizados de una forma m\u00e1s simple y n\u00edtida: por \u00e1mbito. Es una estructura propia pensada para facilitar la comprensi\u00f3n en t\u00e9rminos m\u00e1s sencillos y no desde la l\u00f3gica y el lenguaje de la administraci\u00f3n. <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_879832-51{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_879832-51 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_879832-51 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_879832-51 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_879832-51 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_879832-51 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_879832-51 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_879832-51 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_879832-51 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_879832-51 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_c197ac-53.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_c197ac-53.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_c197ac-53.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_c197ac-53.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_c197ac-53.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_c197ac-53.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_c197ac-53 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_a1362a-64.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_a1362a-64.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_a1362a-64.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_a1362a-64.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_a1362a-64.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_a1362a-64.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_a1362a-64 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver menos<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center order-mobile-first is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"612\" height=\"390\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/04\/guiaSCCFfinals-04.svg\" alt=\"\" class=\"wp-image-3200\" style=\"width:294px\"\/><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7 wp-block-columns-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--light-gray);border-top-width:2px;margin-top:0px;margin-bottom:0px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"294\" height=\"200\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/04\/PagGUIA-03-01.svg\" alt=\"\" class=\"wp-image-4651\" style=\"width:294px\"\/><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_687af6-44, .wp-block-kadence-advancedheading.kt-adv-heading3054_687af6-44[data-kb-block=\"kb-adv-heading3054_687af6-44\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_687af6-44 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_687af6-44[data-kb-block=\"kb-adv-heading3054_687af6-44\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_687af6-44 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_687af6-44\">\u00bfQu\u00e9 documentaci\u00f3n conforma el presupuesto?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_2764e7-5c{margin-top:0px;}.kb-block-show-more-container3054_2764e7-5c > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_2764e7-5c > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_2764e7-5c > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_2764e7-5c > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_2764e7-5c.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_2764e7-5c.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_2764e7-5c.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_2764e7-5c.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_2764e7-5c.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_2764e7-5c.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_2764e7-5c\"><style>.kadence-column3054_ed10f8-0d > .kt-inside-inner-col,.kadence-column3054_ed10f8-0d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_ed10f8-0d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_ed10f8-0d > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_ed10f8-0d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_ed10f8-0d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_ed10f8-0d{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_ed10f8-0d > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_ed10f8-0d > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_ed10f8-0d kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">El presupuesto no solo debe incorporar las previsiones de ingresos y gastos del ayuntamiento, de sus organismos aut\u00f3nomos dependientes y de otras sociedades que le pertenezcan o de las que participe \u2014por separado y tambi\u00e9n consolidados, es decir, unificados en un solo presupuesto conjunto\u2014. Igualmente, debe incorporar otra documentaci\u00f3n, como las bases de ejecuci\u00f3n del presupuesto (la adaptaci\u00f3n local de las disposiciones generales fijadas por otras administraciones), la memoria (explicaci\u00f3n del contenido del presupuesto), un informe econ\u00f3mico-financiero, los planes de inversi\u00f3n, el estado del endeudamiento y la previsi\u00f3n de evoluci\u00f3n, la relaci\u00f3n de los presupuestos del a\u00f1o anterior y el estado de la los eventuales convenios suscritos con la Generalitat en materia de gasto social. Asimismo, los organismos aut\u00f3nomos y sociedades mercantiles adjuntar\u00e1n tambi\u00e9n documentaci\u00f3n propia.<\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_331d24-89{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_331d24-89 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_331d24-89 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_331d24-89 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_331d24-89 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_331d24-89 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_331d24-89 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_331d24-89 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_331d24-89 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_331d24-89 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_157404-43.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_157404-43.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_157404-43.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_157404-43.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_157404-43.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_157404-43.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_157404-43 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_72fce9-fa.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_72fce9-fa.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_72fce9-fa.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_72fce9-fa.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_72fce9-fa.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_72fce9-fa.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_72fce9-fa kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver menos<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8 wp-block-columns-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--light-gray);border-top-width:2px;margin-top:0px;margin-bottom:0px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_99b35a-71, .wp-block-kadence-advancedheading.kt-adv-heading3054_99b35a-71[data-kb-block=\"kb-adv-heading3054_99b35a-71\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_99b35a-71 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_99b35a-71[data-kb-block=\"kb-adv-heading3054_99b35a-71\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_99b35a-71 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_99b35a-71\">\u00bfQu\u00e9 ingresos tiene un ayuntamiento?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_39fb5c-7f{margin-top:0px;}.kb-block-show-more-container3054_39fb5c-7f > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_39fb5c-7f > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_39fb5c-7f > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_39fb5c-7f > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_39fb5c-7f.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_39fb5c-7f.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_39fb5c-7f.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_39fb5c-7f.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_39fb5c-7f.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_39fb5c-7f.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_39fb5c-7f\"><style>.kadence-column3054_2e8ec7-98 > .kt-inside-inner-col,.kadence-column3054_2e8ec7-98 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_2e8ec7-98 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_2e8ec7-98 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_2e8ec7-98 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_2e8ec7-98 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_2e8ec7-98{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_2e8ec7-98 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_2e8ec7-98 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_2e8ec7-98 kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;font-size:14px;line-height:1.6\">Los ayuntamientos pueden conseguir recursos por diversas v\u00edas. Por un lado, disponen de impuestos locales (como el impuesto de bienes inmuebles, el impuesto de veh\u00edculos de tracci\u00f3n mec\u00e1nica, el impuesto sobre las plusval\u00edas\u2026) y de tasas. La diferencia fundamental entre uno y otro concepto es que mientras que el consistorio puede usar los ingresos por impuestos para cualquier gasto previsto en el presupuesto, la recaudaci\u00f3n de las tasas va destinada cada una a un objetivo concreto (la tasa de residuos, por ejemplo, sirve para financiar la recogida y gesti\u00f3n de los residuos).  <\/p>\n\n\n\n<p style=\"margin-top:0px;font-size:14px;line-height:1.6\">Igualmente, los ayuntamientos reciben transferencias del Estado y de la Generalitat, sean para su funcionamiento ordinario o finalistas, es decir, que solo pueden gastar en pol\u00edticas concretas. Asimismo, tambi\u00e9n pueden ingresar recursos vendiendo patrimonio, alquilando espacios municipales, con el rendimiento de dep\u00f3sitos o participaciones o cobrando pr\u00e9stamos concedidos, entre otras f\u00f3rmulas. <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_4195a3-e5{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_4195a3-e5 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_4195a3-e5 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_4195a3-e5 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_4195a3-e5 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_4195a3-e5 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_4195a3-e5 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_4195a3-e5 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_4195a3-e5 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_4195a3-e5 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_0c5c99-1c.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_0c5c99-1c.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_0c5c99-1c.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_0c5c99-1c.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_0c5c99-1c.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_0c5c99-1c.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_0c5c99-1c kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_9faabe-15.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_9faabe-15.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_9faabe-15.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_9faabe-15.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_9faabe-15.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_9faabe-15.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_9faabe-15 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver menos<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center order-mobile-first is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"125\" height=\"125\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/04\/BonisVectors-24-11-12.svg\" alt=\"\" class=\"wp-image-4355\" style=\"width:294px\"\/><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9 wp-block-columns-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--light-gray);border-top-width:2px;margin-top:0px;margin-bottom:0px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"427\" height=\"390\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/04\/guiaSCCFfinals-07.svg\" alt=\"\" class=\"wp-image-3210\" style=\"width:294px\"\/><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_df3bd2-2f, .wp-block-kadence-advancedheading.kt-adv-heading3054_df3bd2-2f[data-kb-block=\"kb-adv-heading3054_df3bd2-2f\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_df3bd2-2f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_df3bd2-2f[data-kb-block=\"kb-adv-heading3054_df3bd2-2f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_df3bd2-2f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_df3bd2-2f\">\u00bfQu\u00e9 diferencia existe entre presupuesto y ejecuci\u00f3n?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_c3347b-da{margin-top:0px;}.kb-block-show-more-container3054_c3347b-da > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_c3347b-da > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_c3347b-da > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_c3347b-da > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_c3347b-da.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_c3347b-da.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_c3347b-da.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_c3347b-da.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_c3347b-da.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_c3347b-da.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_c3347b-da\"><style>.kadence-column3054_da3d76-e6 > .kt-inside-inner-col,.kadence-column3054_da3d76-e6 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_da3d76-e6 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_da3d76-e6 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_da3d76-e6 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_da3d76-e6 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_da3d76-e6{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_da3d76-e6 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_da3d76-e6 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_da3d76-e6 kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">El presupuesto aprobado marca el tope de gasto del que un ayuntamiento puede disponer, en un a\u00f1o determinado, para cada una de las pol\u00edticas previstas, pero este conjunto de cifras nunca es un reflejo de lo que acaba ocurriendo. Puede que la ejecuci\u00f3n posterior quede por debajo del presupuesto, ya que no se han gastado los recursos disponibles, pero tambi\u00e9n puede ocurrir lo contrario. Puede que determinadas acciones requieran m\u00e1s recursos de los previstos y, en cambio, otras no necesiten tantas, por lo que el ayuntamiento puede trasladar determinadas partidas del presupuesto de una \u00e1rea a otra. Igualmente, puede que el consistorio reciba m\u00e1s transferencias de las esperadas de otras administraciones o que recaude m\u00e1s de determinados impuestos, lo que le permitir\u00eda gastar m\u00e1s, en t\u00e9rminos globales. O, por el contrario, que los ingresos reales est\u00e9n siendo inferiores a los estimados, por lo que deba aplicar ajustes a la baja para evitar quedarse sin dinero antes de finalizar el a\u00f1o.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">Para hacer frente a todas estas circunstancias, el ayuntamiento puede incluir, durante el a\u00f1o, modificaciones en el presupuesto aprobado o prorrogado, sea reequilibrando la distribuci\u00f3n de los gastos entre las diversas pol\u00edticas o incrementando o reduciendo la cantidad global de la que puede disponer. Existen distintas f\u00f3rmulas para aplicar estos cambios, algunas de las cuales requieren, de nuevo, la aprobaci\u00f3n del pleno.<\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_860ee5-13{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_860ee5-13 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_860ee5-13 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_860ee5-13 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_860ee5-13 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_860ee5-13 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_860ee5-13 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_860ee5-13 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_860ee5-13 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_860ee5-13 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_245a70-85.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_245a70-85.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_245a70-85.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_245a70-85.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_245a70-85.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_245a70-85.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_245a70-85 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_37c737-b7.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_37c737-b7.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_37c737-b7.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_37c737-b7.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_37c737-b7.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_37c737-b7.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_37c737-b7 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver menos<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-10 wp-block-columns-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--light-gray);border-top-width:2px;margin-top:0px;margin-bottom:0px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_b82fc3-8e, .wp-block-kadence-advancedheading.kt-adv-heading3054_b82fc3-8e[data-kb-block=\"kb-adv-heading3054_b82fc3-8e\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_b82fc3-8e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_b82fc3-8e[data-kb-block=\"kb-adv-heading3054_b82fc3-8e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_b82fc3-8e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_b82fc3-8e\">\u00bfQu\u00e9 seguimiento se hace de la ejecuci\u00f3n?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_4c7c07-8e{margin-top:0px;}.kb-block-show-more-container3054_4c7c07-8e > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_4c7c07-8e > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_4c7c07-8e > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_4c7c07-8e > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_4c7c07-8e.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_4c7c07-8e.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_4c7c07-8e.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_4c7c07-8e.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_4c7c07-8e.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_4c7c07-8e.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_4c7c07-8e\"><style>.kadence-column3054_5d7380-56 > .kt-inside-inner-col,.kadence-column3054_5d7380-56 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_5d7380-56 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_5d7380-56 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_5d7380-56 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_5d7380-56 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_5d7380-56{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_5d7380-56 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_5d7380-56 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_5d7380-56 kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">A principios del a\u00f1o siguiente de ejecutar un presupuesto, el ayuntamiento debe validar que los recursos se han recibido y gastado de acuerdo con lo aprobado y validado. En un primer momento, la alcald\u00eda aprueba la liquidaci\u00f3n del presupuesto, previo informe de la intervenci\u00f3n municipal, en el que se recogen todos los ingresos y gastos efectuados, pero tambi\u00e9n las modificaciones incluidas durante el curso, las cantidades pendientes de recaudar o pagar, si se ha cerrado con d\u00e9ficit o super\u00e1vit (gastando m\u00e1s o menos de lo que se hab\u00eda ingresado). La liquidaci\u00f3n debe estar terminada durante el mes de marzo del a\u00f1o siguiente a la ejecuci\u00f3n del presupuesto.  <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">Posteriormente, el ayuntamiento debe elaborar la cuenta general, que va m\u00e1s all\u00e1 de la liquidaci\u00f3n. Incluye tambi\u00e9n una explicaci\u00f3n de la imagen global de la situaci\u00f3n econ\u00f3mica, financiera y patrimonial de la entidad y el plazo para terminarla es dos meses despu\u00e9s, durante el mes de mayo. Entonces, es necesario publicarlo en el bolet\u00edn oficial para recibir reclamaciones u observaciones. Resueltas estas cuestiones, el pleno del ayuntamiento debe aprobar definitivamente la cuenta general y certificar que lo presupuestado se ha aplicado como correspond\u00eda.   <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_86d63b-43{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_86d63b-43 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_86d63b-43 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_86d63b-43 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_86d63b-43 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_86d63b-43 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_86d63b-43 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_86d63b-43 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_86d63b-43 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_86d63b-43 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_a9494e-a9.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_a9494e-a9.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_a9494e-a9.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_a9494e-a9.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_a9494e-a9.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_a9494e-a9.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_a9494e-a9 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_d6ef08-2f.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_d6ef08-2f.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_d6ef08-2f.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_d6ef08-2f.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_d6ef08-2f.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_d6ef08-2f.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_d6ef08-2f kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver menos<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center order-mobile-first is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"427\" height=\"390\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/04\/guiaSCCFfinals-08.svg\" alt=\"\" class=\"wp-image-3206\" style=\"width:294px\"\/><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-11 wp-block-columns-is-layout-flex\" style=\"border-top-color:var(--wp--preset--color--light-gray);border-top-width:2px;margin-top:0px;margin-bottom:45px;padding-top:16px;padding-bottom:16px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:45%\"><div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"619\" height=\"390\" src=\"https:\/\/pressupostos.santacolomadecervello.cat\/wp-content\/uploads\/sites\/27\/2025\/04\/guiaSCCFfinals-06.svg\" alt=\"\" class=\"wp-image-3208\" style=\"width:294px\"\/><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_ed4e86-15, .wp-block-kadence-advancedheading.kt-adv-heading3054_ed4e86-15[data-kb-block=\"kb-adv-heading3054_ed4e86-15\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_ed4e86-15 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_ed4e86-15[data-kb-block=\"kb-adv-heading3054_ed4e86-15\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 class=\"kt-adv-heading3054_ed4e86-15 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_ed4e86-15\">\u00bfEl presupuesto y la ejecuci\u00f3n deben ser p\u00fablicas?<\/h2>\n\n\n<style>.kb-block-show-more-container3054_a8d375-c6{margin-top:0px;}.kb-block-show-more-container3054_a8d375-c6 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_a8d375-c6 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_a8d375-c6 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_a8d375-c6 > .wp-block-kadence-column{max-height:111px;overflow-y:hidden;-webkit-mask-image:linear-gradient(to bottom, black 50%, transparent 100%);mask-image:linear-gradient(to bottom, black 50%, transparent 100%);}.kb-block-show-more-container3054_a8d375-c6.kb-smc-open > .wp-block-kadence-column{max-height:none;-webkit-mask-image:none;mask-image:none;overflow-y:unset;}.kb-block-show-more-container3054_a8d375-c6.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_a8d375-c6.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_a8d375-c6.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_a8d375-c6.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_a8d375-c6.kb-smc-open > .wp-block-kadence-advancedbtn.kt-force-btn-fullwidth .kt-btn-wrap:nth-child(2){display:block;}<\/style>\n<div class=\"wp-block-kadence-show-more kb-block-show-more-container kb-block-show-more-container3054_a8d375-c6\"><style>.kadence-column3054_7546e4-a5 > .kt-inside-inner-col,.kadence-column3054_7546e4-a5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3054_7546e4-a5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_7546e4-a5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_7546e4-a5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_7546e4-a5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_7546e4-a5{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_7546e4-a5 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_7546e4-a5 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_7546e4-a5 kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">S\u00ed, las leyes de transparencia vigentes obligan a las entidades locales a suministrar toda la informaci\u00f3n, a sus sitios web, de forma clara, estructurada, comprensible, gratuita, de f\u00e1cil acceso y, preferiblemente, en formatos reutilizables. Esto incluye tanto los presupuestos iniciales como su ejecuci\u00f3n, las cuentas anuales, los contratos adjudicados, los convenios suscritos, las subvenciones concedidas o los informes de auditor\u00eda, entre otros. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">Igualmente, otras leyes determinan que los ayuntamientos deben entregar toda esta informaci\u00f3n a la Generalitat y al Ministerio de Hacienda, y tambi\u00e9n otra, como los planes presupuestarios a medio plazo, el coste de los servicios p\u00fablicos, el endeudamiento local, el inventario de entes locales, el per\u00edodo medio de pago a proveedores o los pr\u00e9stamos recibidos. En el caso de la ejecuci\u00f3n del presupuesto, deben informar de ello trimestralmente e, igualmente, deben remitir las respectivas cuentas generales a la Sindicatura de Cuentas.<\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_c9e61f-77{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_c9e61f-77 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_c9e61f-77 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_c9e61f-77 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_c9e61f-77 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_c9e61f-77 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_c9e61f-77 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_c9e61f-77 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_c9e61f-77 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_c9e61f-77 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_d6cf10-69.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_d6cf10-69.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_d6cf10-69.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_d6cf10-69.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}@media all and (max-width: 1024px){.kb-btn3054_d6cf10-69.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_d6cf10-69.kb-button{border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;}}<\/style><button class=\"kb-button kt-button button kb-btn3054_d6cf10-69 kt-btn-size-small kt-btn-width-type-auto kb-btn-global-outline kt-btn-has-text-true kt-btn-has-svg-true wp-block-kadence-singlebtn\"><span class=\"kt-btn-inner-text\">Ver m\u00e1s<\/span><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_angle-down kt-btn-icon-side-right\"><svg viewBox=\"0 0 320 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"\/><\/svg><\/span><\/button>\n\n<style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_3817db-33.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_3817db-33.kb-button{color:#4D4F4F;font-size:12px;line-height:1;font-family:-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Oxygen-Sans,Ubuntu,Cantarell,\"Helvetica Neue\",sans-serif, \"Apple Color Emoji\", \"Segoe UI Emoji\", \"Segoe UI Symbol\";font-weight:400;border-top:0px solid;border-right:2px solid #c2c2c2;border-bottom:2px solid #c2c2c2;border-left:0px solid;padding-top:2px;padding-right:2px;padding-bottom:8px;padding-left:0px;}.kb-btn3054_3817db-33.kb-button .kb-svg-icon-wrap{color:#c2c2c2;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn3054_3817db-33.kb-button{border-top:0px solid;border-right:2px solid 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