Definition of concepts
- Local administration
- The part of Public administration made up of minor political bodies of a territorial nature.
- Town council
- Public corporation that represents, governs and administrates the interest of a municipality.
- Budget chapters
- Units that refer to certain financial concepts structured from the point of view of income and expenditure.
- Expression of the accounts for the economic plans of the public sector for a certain period of time (generally one year). Every public entity of a legal nature makes its own budget which shows, in disaggregated form, the corresponding forecasts for income and limitations of expenditure. Depending on the different phases, the budget may be:
- Expenditure budget. Purchase of goods and services
- Expenditure on goods and services needed for the functions of the activities of a public body that do not imply an increase in capital wealth.
- Expenditure budget. Provision for amortizations
- Payments made by public bodies in order to cancel debts pending in relation to contracted credit.
- Expenditure budget. Interests
- Financial charges as a result of all types of obligations assumed by the relevant public body.
- Expenditure budget. Real investments
- Expenditure paid directly by a public entity and destined for the creation or acquisition of capital goods (material and immaterial), as well as the acquisition of capital goods or moveable assets.
- Expenditure budget. Staff payments
- Payments made by a public organ to its staff in return for the work they do. Includes social contributions, benefits and expenses of a social nature.
- Expenditure budget. Current transfers
- Payments made by public bodies, without a direct counter-payment and that are aimed at financing current operations
- Expenditure budget. Transfers of capital
- Payments made by public bodies, without a direct counter-payment and that are aimed at financing capital operations
- Expenditure budget. Change in financial liabilities
- Amortizations of debt issued by a public body and repayments of constituted deposits.
- Income budget. Change in financial liabilities
- Income obtained from the State and its autonomous bodies, proceeding from issues of debt and loans and repayments received of deposits.
- Expenditure budget. Change in financial assets
- Credit and capital subsidies received by public entities destined for the creation or increase of capital wealth; also includes funds destined for constituted deposits.
- Income budget. Transfer of real investments
- Income derived from the sale of capital assets that are the property of the relevant public body.
- Income budget. Direct taxes
- Taxes coming from those that are applied to the possession of wealth and the obtainment of income.
- Income budget. Indirect taxes
- Taxes coming from those that are applied to the use of wealth and the circulation of goods and services.
- Income budget. Capitalizations
- Income coming from the property or patrimony of the relevant public body and from the activities carried out under terms of private right.
- Income budget. Rates and other income
- Income derived from the use of the public domain, the provision of a public service, or the execution of an administrative activity that refers to the passive subject, and which is affected by or benefits from it in a particular way.
- Income budget. Current transfers
- Earnings received by public bodies, without a direct counter-payment and that are aimed at financing current operations.
- Income budget. Transfers of capital
- Earnings received by public bodies, without a direct counter-payment and that are aimed at financing capital operations.
- Income budget. Change in financial assets
- Income derived from the transfer of financial assets proceeding from loans awarded and the repayments received of deposits.
In terms of Local administration, the preventive budgets are presented for the four Catalan provinces, the budgets for county councils, by chapters and counties, and the aggregated budgets of all local councils by chapters and functions. Also included is county data for the rustic and urban property taxes.
Les dades de la classificació per programes a partir de 2010 no són comparables amb les d'anys anteriors per un canvi de normativa (Ordre EHA/3565/2008, de 3 de desembre, per la que s'aprova l'estructura dels pressupostos de les entitats locals).
Recently, Law 23/2010, of July 22, divides Catalonia into eight territorial planning areas with the incorporation of the Penedès region. This new territorial area includes the counties of Alt Penedès, l'Anoia, el Baix Penedès and el Garraf. In consequence, the territorial boundaries of the area of Metropolità, Comarques centrals and Camp de Tarragona are modified, and their data is therefore not directly comparable with previous years.
Unavailable information is represented using the symbol ":". When the value is lower than that of the minimum unit to be able to estimate the statistical operation or if it effects statistical confidentiality, the symbol used is "..".