{"id":3054,"date":"2024-04-10T18:23:29","date_gmt":"2024-04-10T16:23:29","guid":{"rendered":"https:\/\/naciodigital.volcanicvalley.com\/manresa\/guia\/"},"modified":"2026-03-19T18:45:39","modified_gmt":"2026-03-19T16:45:39","slug":"guia","status":"publish","type":"page","link":"https:\/\/pressupostos.manresa.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:70%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_cf7ea8-39, .wp-block-kadence-advancedheading.kt-adv-heading3054_cf7ea8-39[data-kb-block=\"kb-adv-heading3054_cf7ea8-39\"]{font-size:40px;line-height:1.1;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_cf7ea8-39 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_cf7ea8-39[data-kb-block=\"kb-adv-heading3054_cf7ea8-39\"] 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_cf7ea8-39 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_cf7ea8-39\"><strong><mark style=\"background-color:#fff5ff\" class=\"has-inline-color has-black-color\">Gu\u00eda para comprender los presupuestos<\/mark><\/strong><\/h1>\n\n\n\n<p style=\"margin-bottom:32px\">\u00bfTe cuesta entender los presupuestos? \u00bfTe has perdido en algunos de los conceptos del portal? \u00bfNo sabes de d\u00f3nde vienen y c\u00f3mo evolucionan? \u00bfO simplemente quieres profundizar m\u00e1s?   <\/p>\n\n\n\n<p style=\"margin-bottom:32px\">Te dejamos con <strong>diez preguntas<\/strong> y respuestas para intentar aclarar todas tus 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_817455-7d .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<div class=\"wp-block-kadence-image kb-image3054_817455-7d\"><figure class=\"alignright size-large image-is-svg\"><img loading=\"lazy\" decoding=\"async\" width=\"275\" height=\"220\" src=\"https:\/\/pressupostos.manresa.cat\/wp-content\/uploads\/sites\/28\/2026\/02\/PressupostosManresa2026_PolisDades_GuiaAF-2.svg\" alt=\"\" class=\"kb-img wp-image-5922\"\/><\/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:var(--wp--preset--color--dark-grey);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 has-large-font-size is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_5ace38-96, .wp-block-kadence-advancedheading.kt-adv-heading3054_5ace38-96[data-kb-block=\"kb-adv-heading3054_5ace38-96\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_5ace38-96 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_5ace38-96[data-kb-block=\"kb-adv-heading3054_5ace38-96\"] 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_5ace38-96 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_5ace38-96\"><strong>\u00bfQu\u00e9 es un presupuesto municipal?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_4c98d9-71{margin-top:0px;}.kb-block-show-more-container3054_4c98d9-71 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_4c98d9-71 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_4c98d9-71 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_4c98d9-71 > .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_4c98d9-71.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_4c98d9-71.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_4c98d9-71.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_4c98d9-71.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_4c98d9-71.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_4c98d9-71.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_4c98d9-71\"><style>.kadence-column3054_5a7d52-21 > .kt-inside-inner-col,.kadence-column3054_5a7d52-21 > .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_5a7d52-21 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_5a7d52-21 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_5a7d52-21 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_5a7d52-21 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_5a7d52-21{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_5a7d52-21 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_5a7d52-21 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_5a7d52-21 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 un ayuntamiento prev\u00e9 obtener y del gasto que tiene previsto realizar con esos recursos en un a\u00f1o determinado. Entre otras funciones, el presupuesto limita el poder de gasto del ayuntamiento \u2014no puede superar los ingresos fiscales asignados\u2014, planifica las pol\u00edticas que se aplicar\u00e1n durante el ejercicio financiero \u2014deben contar con una asignaci\u00f3n presupuestaria\u2014 y, de forma indirecta, establece las f\u00f3rmulas de redistribuci\u00f3n entre la ciudadan\u00eda. <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_29c077-fb{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_29c077-fb .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_29c077-fb .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_29c077-fb .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_29c077-fb .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_29c077-fb .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_29c077-fb .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_29c077-fb .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_29c077-fb .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_29c077-fb kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_d700bb-8a.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_d700bb-8a.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_d700bb-8a.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_d700bb-8a.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_d700bb-8a.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_d700bb-8a.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_d700bb-8a 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_d81d6b-45.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_d81d6b-45.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_d81d6b-45.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_d81d6b-45.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_d81d6b-45.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_d81d6b-45.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_d81d6b-45 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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_9ed816-52, .wp-block-kadence-advancedheading.kt-adv-heading3054_9ed816-52[data-kb-block=\"kb-adv-heading3054_9ed816-52\"]{text-align:left;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_9ed816-52 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_9ed816-52[data-kb-block=\"kb-adv-heading3054_9ed816-52\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_9ed816-52 wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_9ed816-52\">1.<\/p>\n<\/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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_fd81b9-e6, .wp-block-kadence-advancedheading.kt-adv-heading3054_fd81b9-e6[data-kb-block=\"kb-adv-heading3054_fd81b9-e6\"]{text-align:right;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_fd81b9-e6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_fd81b9-e6[data-kb-block=\"kb-adv-heading3054_fd81b9-e6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_fd81b9-e6 wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_fd81b9-e6\">2.<\/p>\n<\/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:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_928c47-a2, .wp-block-kadence-advancedheading.kt-adv-heading3054_928c47-a2[data-kb-block=\"kb-adv-heading3054_928c47-a2\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_928c47-a2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_928c47-a2[data-kb-block=\"kb-adv-heading3054_928c47-a2\"] 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_928c47-a2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_928c47-a2\"><strong>\u00bfC\u00f3mo se elabora un presupuesto municipal?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_1834e6-d5{margin-top:0px;}.kb-block-show-more-container3054_1834e6-d5 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_1834e6-d5 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_1834e6-d5 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_1834e6-d5 > .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_1834e6-d5.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_1834e6-d5.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_1834e6-d5.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_1834e6-d5.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_1834e6-d5.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_1834e6-d5.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_1834e6-d5\"><style>.kadence-column3054_cd1a75-3b > .kt-inside-inner-col,.kadence-column3054_cd1a75-3b > .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_cd1a75-3b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_cd1a75-3b > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_cd1a75-3b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_cd1a75-3b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_cd1a75-3b{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_cd1a75-3b > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_cd1a75-3b > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_cd1a75-3b 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 borrador inicial del presupuesto lo prepara el equipo de gobierno del ayuntamiento. A continuaci\u00f3n, debe ser aprobado inicialmente por el pleno del ayuntamiento y, posteriormente, someterse a consulta p\u00fablica durante un periodo de 15 d\u00edas h\u00e1biles, durante el cual las partes interesadas pueden presentar objeciones. Si no hay objeciones, el presupuesto se considera definitivamente aprobado; si las hay, el consejo dispone de un mes para resolverlas y, una vez incorporados los cambios, volver a aprobar el presupuesto. Este entra en vigor cuando se publica en el bolet\u00edn oficial provincial.   <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_c2f6ad-3e{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_c2f6ad-3e .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_c2f6ad-3e .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_c2f6ad-3e .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_c2f6ad-3e .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_c2f6ad-3e .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_c2f6ad-3e .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_c2f6ad-3e .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_c2f6ad-3e .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_c2f6ad-3e kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_e882ca-e2.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_e882ca-e2.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_e882ca-e2.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_e882ca-e2.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_e882ca-e2.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_e882ca-e2.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_e882ca-e2 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_f123c9-25.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_f123c9-25.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_f123c9-25.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_f123c9-25.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_f123c9-25.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_f123c9-25.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_f123c9-25 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:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_48f13f-70, .wp-block-kadence-advancedheading.kt-adv-heading3054_48f13f-70[data-kb-block=\"kb-adv-heading3054_48f13f-70\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_48f13f-70 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_48f13f-70[data-kb-block=\"kb-adv-heading3054_48f13f-70\"] 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_48f13f-70 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_48f13f-70\"><strong>\u00bfEl ayuntamiento tiene plena libertad para elaborar el presupuesto?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_7d47c6-7e{margin-top:0px;}.kb-block-show-more-container3054_7d47c6-7e > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_7d47c6-7e > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_7d47c6-7e > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_7d47c6-7e > .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_7d47c6-7e.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_7d47c6-7e.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_7d47c6-7e.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_7d47c6-7e.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_7d47c6-7e.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_7d47c6-7e.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_7d47c6-7e\"><style>.kadence-column3054_c802bb-02 > .kt-inside-inner-col,.kadence-column3054_c802bb-02 > .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_c802bb-02 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_c802bb-02 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_c802bb-02 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_c802bb-02 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_c802bb-02{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_c802bb-02 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_c802bb-02 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_c802bb-02 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 ajustarse a lo que establecen otras normas, como la Constituci\u00f3n y las leyes o reglamentos aprobados por las administraciones superiores, especialmente la nacional. Estas especifican c\u00f3mo debe elaborarse y organizarse el presupuesto, establecen algunos principios generales de gesti\u00f3n eficiente y responsabilidad fiscal, y tambi\u00e9n imponen l\u00edmites m\u00e1s espec\u00edficos al poder de gasto. Desde 2012, por ejemplo, el Estado fija anualmente los objetivos de d\u00e9ficit o super\u00e1vit de los ayuntamientos, condiciona su capacidad de 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_037c24-a9{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_037c24-a9 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_037c24-a9 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_037c24-a9 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_037c24-a9 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_037c24-a9 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_037c24-a9 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_037c24-a9 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_037c24-a9 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_037c24-a9 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_71e990-66.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_71e990-66.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_71e990-66.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_71e990-66.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_71e990-66.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_71e990-66.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_71e990-66 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_7b4b49-31.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_7b4b49-31.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_7b4b49-31.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_7b4b49-31.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_7b4b49-31.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_7b4b49-31.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_7b4b49-31 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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_5d6481-06, .wp-block-kadence-advancedheading.kt-adv-heading3054_5d6481-06[data-kb-block=\"kb-adv-heading3054_5d6481-06\"]{text-align:right;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_5d6481-06 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_5d6481-06[data-kb-block=\"kb-adv-heading3054_5d6481-06\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_5d6481-06 wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_5d6481-06\">3.<\/p>\n<\/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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_3147a1-ab, .wp-block-kadence-advancedheading.kt-adv-heading3054_3147a1-ab[data-kb-block=\"kb-adv-heading3054_3147a1-ab\"]{text-align:left;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_3147a1-ab mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_3147a1-ab[data-kb-block=\"kb-adv-heading3054_3147a1-ab\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_3147a1-ab wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_3147a1-ab\">4.<\/p>\n<\/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:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_a2b05e-c6, .wp-block-kadence-advancedheading.kt-adv-heading3054_a2b05e-c6[data-kb-block=\"kb-adv-heading3054_a2b05e-c6\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_a2b05e-c6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_a2b05e-c6[data-kb-block=\"kb-adv-heading3054_a2b05e-c6\"] 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_a2b05e-c6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_a2b05e-c6\"><strong>\u00bfEs obligatorio aprobar un presupuesto?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_e276c2-e0{margin-top:0px;}.kb-block-show-more-container3054_e276c2-e0 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_e276c2-e0 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_e276c2-e0 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_e276c2-e0 > .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_e276c2-e0.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_e276c2-e0.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_e276c2-e0.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_e276c2-e0.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_e276c2-e0.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_e276c2-e0.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_e276c2-e0\"><style>.kadence-column3054_fd4826-5d > .kt-inside-inner-col,.kadence-column3054_fd4826-5d > .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_fd4826-5d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_fd4826-5d > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_fd4826-5d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_fd4826-5d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_fd4826-5d{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_fd4826-5d > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_fd4826-5d > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_fd4826-5d 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 consejo no puede funcionar sin un presupuesto. Sin embargo, esto no significa que haya que aprobar uno nuevo cada a\u00f1o. Si esto no ha ocurrido antes del 1 de enero, el presupuesto del a\u00f1o anterior se prorroga autom\u00e1ticamente, lo que significa que sigue vigente con los ajustes t\u00e9cnicos necesarios para adaptarse al contexto del nuevo a\u00f1o. Posteriormente, se puede aprobar un nuevo presupuesto para sustituirlo, o se puede modificar 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\">Es posible que, sin tener mayor\u00eda en el consejo, el partido gobernante pueda forzar la aprobaci\u00f3n de un nuevo presupuesto por medios alternativos: un voto de confianza. Esto da a la oposici\u00f3n la opci\u00f3n de formar una mayor\u00eda alternativa y, si no lo consigue en el plazo de un mes, se aprueba el nuevo presupuesto. Sin embargo, esto no se puede hacer m\u00e1s de dos veces en un mandato y nunca en el \u00faltimo a\u00f1o antes de unas elecciones.  <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_ad3516-01{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_ad3516-01 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_ad3516-01 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_ad3516-01 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_ad3516-01 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_ad3516-01 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_ad3516-01 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_ad3516-01 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_ad3516-01 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_ad3516-01 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_0c97f2-17.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_0c97f2-17.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_0c97f2-17.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_0c97f2-17.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_0c97f2-17.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_0c97f2-17.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_0c97f2-17 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_516615-49.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_516615-49.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_516615-49.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_516615-49.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_516615-49.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_516615-49.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_516615-49 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:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_52f9c2-72, .wp-block-kadence-advancedheading.kt-adv-heading3054_52f9c2-72[data-kb-block=\"kb-adv-heading3054_52f9c2-72\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_52f9c2-72 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_52f9c2-72[data-kb-block=\"kb-adv-heading3054_52f9c2-72\"] 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_52f9c2-72 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_52f9c2-72\"><strong>\u00bfC\u00f3mo se elabora un presupuesto?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_fd26f7-15{margin-top:0px;}.kb-block-show-more-container3054_fd26f7-15 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_fd26f7-15 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_fd26f7-15 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_fd26f7-15 > .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_fd26f7-15.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_fd26f7-15.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_fd26f7-15.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_fd26f7-15.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_fd26f7-15.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_fd26f7-15.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_fd26f7-15\"><style>.kadence-column3054_742586-12 > .kt-inside-inner-col,.kadence-column3054_742586-12 > .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_742586-12 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_742586-12 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_742586-12 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_742586-12 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_742586-12{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_742586-12 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_742586-12 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_742586-12 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 previsiones de ingresos y gastos. En cuanto a los ingresos, se organizan en nueve cap\u00edtulos seg\u00fan la fuente de los fondos, aunque cada cap\u00edtulo se divide a su vez en otros niveles de desagregaci\u00f3n. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p style=\"font-size:14px;line-height:1.6\">Adem\u00e1s, el gasto debe distribuirse de dos formas dentro del mismo presupuesto. Por un lado, est\u00e1 la estructura econ\u00f3mica del gasto, que tambi\u00e9n se divide inicialmente en nueve cap\u00edtulos, seg\u00fan el tipo de gasto (personal, bienes y servicios, financiero, transferencias\u2026). Por otro lado, tambi\u00e9n existe la estructura de gastos funcional, que se corresponde con la naturaleza de las actividades que se financian y, en este caso, se divide en seis \u00e1reas, que a su vez se desglosan (servicios p\u00fablicos b\u00e1sicos, protecci\u00f3n y promoci\u00f3n social, bienes p\u00fablicos prioritarios, actividades econ\u00f3micas, actividades generales y deuda p\u00fablica). Tambi\u00e9n existen otras formas de clasificar los gastos, si el ayuntamiento lo considera necesario, por ejemplo, por el departamento responsable de cada partida.<\/p>\n\n\n\n<p style=\"margin-top:0px;margin-bottom:0px;font-size:14px;line-height:1.6\">No obstante, en este portal tambi\u00e9n se pueden consultar los ingresos y gastos organizados de una forma m\u00e1s sencilla y clara: por \u00e1reas. Se trata de una estructura a medida dise\u00f1ada para facilitar la comprensi\u00f3n en t\u00e9rminos m\u00e1s sencillos, en lugar de mediante la l\u00f3gica y el lenguaje de la administraci\u00f3n. <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_07da81-fb{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_07da81-fb .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_07da81-fb .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_07da81-fb .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_07da81-fb .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_07da81-fb .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_07da81-fb .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_07da81-fb .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_07da81-fb .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_07da81-fb kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_6f1b93-de.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_6f1b93-de.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_6f1b93-de.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_6f1b93-de.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_6f1b93-de.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_6f1b93-de.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_6f1b93-de 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_4f9b1f-a7.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_4f9b1f-a7.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_4f9b1f-a7.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_4f9b1f-a7.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_4f9b1f-a7.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_4f9b1f-a7.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_4f9b1f-a7 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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_5369f8-0a, .wp-block-kadence-advancedheading.kt-adv-heading3054_5369f8-0a[data-kb-block=\"kb-adv-heading3054_5369f8-0a\"]{text-align:left;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_5369f8-0a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_5369f8-0a[data-kb-block=\"kb-adv-heading3054_5369f8-0a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_5369f8-0a wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_5369f8-0a\">5.<\/p>\n<\/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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_9343e7-6b, .wp-block-kadence-advancedheading.kt-adv-heading3054_9343e7-6b[data-kb-block=\"kb-adv-heading3054_9343e7-6b\"]{text-align:left;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_9343e7-6b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_9343e7-6b[data-kb-block=\"kb-adv-heading3054_9343e7-6b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_9343e7-6b wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_9343e7-6b\">6.<\/p>\n<\/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:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_8dce87-8e, .wp-block-kadence-advancedheading.kt-adv-heading3054_8dce87-8e[data-kb-block=\"kb-adv-heading3054_8dce87-8e\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_8dce87-8e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_8dce87-8e[data-kb-block=\"kb-adv-heading3054_8dce87-8e\"] 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_8dce87-8e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_8dce87-8e\"><strong>\u00bfQu\u00e9 documentos componen el presupuesto?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_bfb3ea-1d{margin-top:0px;}.kb-block-show-more-container3054_bfb3ea-1d > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_bfb3ea-1d > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_bfb3ea-1d > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_bfb3ea-1d > .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_bfb3ea-1d.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_bfb3ea-1d.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_bfb3ea-1d.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_bfb3ea-1d.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_bfb3ea-1d.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_bfb3ea-1d.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_bfb3ea-1d\"><style>.kadence-column3054_227f3a-40 > .kt-inside-inner-col,.kadence-column3054_227f3a-40 > .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_227f3a-40 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_227f3a-40 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_227f3a-40 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_227f3a-40 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_227f3a-40{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_227f3a-40 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_227f3a-40 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_227f3a-40 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 incluir las previsiones de ingresos y gastos del ayuntamiento, sus organismos aut\u00f3nomos dependientes y otras empresas a las que pertenece o en las que participa, tanto por separado como de forma consolidada, es decir, unificadas en un \u00fanico presupuesto conjunto. Tambi\u00e9n debe incluir otra documentaci\u00f3n, como las normas de ejecuci\u00f3n presupuestaria (la adaptaci\u00f3n local de las disposiciones generales establecidas por otras administraciones), el informe adjunto (una explicaci\u00f3n del contenido del presupuesto), un informe financiero y econ\u00f3mico, los planes de inversi\u00f3n, la situaci\u00f3n de la deuda y la previsi\u00f3n de su evoluci\u00f3n, las cuentas del presupuesto del a\u00f1o anterior y la declaraci\u00f3n de ejecuci\u00f3n del a\u00f1o en curso, la lista de puestos, la lista de beneficios fiscales para los impuestos locales e informaci\u00f3n sobre cualquier acuerdo celebrado con la Generalitat en materia de gasto social. Asimismo, los organismos aut\u00f3nomos y las sociedades an\u00f3nimas tambi\u00e9n deben adjuntar su propia documentaci\u00f3n.  <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_7970d3-4f{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_7970d3-4f .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_7970d3-4f .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_7970d3-4f .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_7970d3-4f .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_7970d3-4f .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_7970d3-4f .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_7970d3-4f .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_7970d3-4f .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_7970d3-4f kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_7947f6-94.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_7947f6-94.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_7947f6-94.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_7947f6-94.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_7947f6-94.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_7947f6-94.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_7947f6-94 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_9d9ce3-78.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_9d9ce3-78.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_9d9ce3-78.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_9d9ce3-78.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_9d9ce3-78.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_9d9ce3-78.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_9d9ce3-78 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:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_17d2c1-4c, .wp-block-kadence-advancedheading.kt-adv-heading3054_17d2c1-4c[data-kb-block=\"kb-adv-heading3054_17d2c1-4c\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_17d2c1-4c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_17d2c1-4c[data-kb-block=\"kb-adv-heading3054_17d2c1-4c\"] 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_17d2c1-4c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_17d2c1-4c\"><strong>\u00bfQu\u00e9 ingresos tiene un ayuntamiento?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_edd85e-a7{margin-top:0px;}.kb-block-show-more-container3054_edd85e-a7 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_edd85e-a7 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_edd85e-a7 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_edd85e-a7 > .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_edd85e-a7.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_edd85e-a7.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_edd85e-a7.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_edd85e-a7.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_edd85e-a7.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_edd85e-a7.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_edd85e-a7\"><style>.kadence-column3054_abeb18-39 > .kt-inside-inner-col,.kadence-column3054_abeb18-39 > .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_abeb18-39 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_abeb18-39 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_abeb18-39 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_abeb18-39 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_abeb18-39{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_abeb18-39 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_abeb18-39 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_abeb18-39 kb-show-more-content\"><div class=\"kt-inside-inner-col\">\n<p style=\"margin-top:0px;font-size:14px;line-height:1.6\">Los municipios pueden obtener recursos a trav\u00e9s de diversos medios. Por un lado, cuentan con impuestos locales (como el impuesto sobre la propiedad, el impuesto sobre los veh\u00edculos, el impuesto sobre las ganancias de capital&#8230;) y tasas. La diferencia fundamental entre ambos es que, mientras que el ayuntamiento puede utilizar los ingresos fiscales para cualquier gasto previsto en el presupuesto, la recaudaci\u00f3n de tasas se destina a un fin espec\u00edfico (la tasa de recogida de basuras, por ejemplo, se utiliza para financiar la recogida y la gesti\u00f3n de residuos).  <\/p>\n\n\n\n<p style=\"margin-top:0px;font-size:14px;line-height:1.6\">Del mismo modo, los ayuntamientos reciben transferencias del Estado y de la Generalitat, ya sea para su funcionamiento ordinario o como fondos asignados, lo que significa que solo pueden gastarse en pol\u00edticas espec\u00edficas. Asimismo, tambi\u00e9n pueden generar ingresos mediante la venta de activos, el arrendamiento de locales municipales, los rendimientos de dep\u00f3sitos o participaciones, o la recuperaci\u00f3n de pr\u00e9stamos concedidos, entre otros m\u00e9todos. <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_6f06d5-65{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_6f06d5-65 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_6f06d5-65 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_6f06d5-65 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_6f06d5-65 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_6f06d5-65 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_6f06d5-65 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_6f06d5-65 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_6f06d5-65 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_6f06d5-65 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_9fe470-f0.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_9fe470-f0.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_9fe470-f0.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_9fe470-f0.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_9fe470-f0.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_9fe470-f0.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_9fe470-f0 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_9c5934-9c.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_9c5934-9c.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_9c5934-9c.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_9c5934-9c.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_9c5934-9c.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_9c5934-9c.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_9c5934-9c 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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_c0089e-89, .wp-block-kadence-advancedheading.kt-adv-heading3054_c0089e-89[data-kb-block=\"kb-adv-heading3054_c0089e-89\"]{text-align:left;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_c0089e-89 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_c0089e-89[data-kb-block=\"kb-adv-heading3054_c0089e-89\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_c0089e-89 wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_c0089e-89\">7.<\/p>\n<\/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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_0447ed-e4, .wp-block-kadence-advancedheading.kt-adv-heading3054_0447ed-e4[data-kb-block=\"kb-adv-heading3054_0447ed-e4\"]{text-align:left;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_0447ed-e4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_0447ed-e4[data-kb-block=\"kb-adv-heading3054_0447ed-e4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_0447ed-e4 wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_0447ed-e4\">8.<\/p>\n<\/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:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_1d2baf-3e, .wp-block-kadence-advancedheading.kt-adv-heading3054_1d2baf-3e[data-kb-block=\"kb-adv-heading3054_1d2baf-3e\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_1d2baf-3e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_1d2baf-3e[data-kb-block=\"kb-adv-heading3054_1d2baf-3e\"] 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_1d2baf-3e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_1d2baf-3e\"><strong>\u00bfQu\u00e9 diferencia existe entre presupuesto y ejecuci\u00f3n?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_ce912d-dd{margin-top:0px;}.kb-block-show-more-container3054_ce912d-dd > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_ce912d-dd > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_ce912d-dd > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_ce912d-dd > .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_ce912d-dd.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_ce912d-dd.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_ce912d-dd.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_ce912d-dd.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_ce912d-dd.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_ce912d-dd.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_ce912d-dd\"><style>.kadence-column3054_ba5b80-38 > .kt-inside-inner-col,.kadence-column3054_ba5b80-38 > .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_ba5b80-38 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_ba5b80-38 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_ba5b80-38 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_ba5b80-38 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_ba5b80-38{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_ba5b80-38 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_ba5b80-38 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_ba5b80-38 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 establece el l\u00edmite de gasto que un ayuntamiento puede tener para un a\u00f1o determinado para cada una de sus pol\u00edticas previstas, pero estas cifras nunca reflejan lo que realmente ocurre. El gasto puede ser inferior al presupuesto porque no se han gastado los recursos disponibles, pero tambi\u00e9n puede ocurrir lo contrario. Ciertas acciones pueden requerir m\u00e1s recursos de los previstos, mientras que otras pueden necesitar menos, por lo que el ayuntamiento puede transferir determinadas partidas presupuestarias de un \u00e1rea a otra. Del mismo modo, el ayuntamiento podr\u00eda recibir m\u00e1s transferencias de las previstas de otras administraciones o recaudar m\u00e1s de determinados impuestos, lo que le permitir\u00eda gastar m\u00e1s en general. Por otra parte, los ingresos reales pueden ser inferiores a los estimados, lo que significa que tiene que realizar ajustes a la baja para evitar quedarse sin dinero antes de que termine 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 consejo puede, durante el a\u00f1o, introducir modificaciones en el presupuesto aprobado o ampliado, ya sea reequilibrando la distribuci\u00f3n del gasto entre las distintas pol\u00edticas o aumentando o disminuyendo el importe total disponible. Existen diferentes f\u00f3rmulas para aplicar estos cambios, algunas de las cuales requieren nuevamente la aprobaci\u00f3n del pleno del consejo. <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_024b82-1b{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_024b82-1b .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_024b82-1b .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_024b82-1b .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_024b82-1b .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_024b82-1b .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_024b82-1b .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_024b82-1b .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_024b82-1b .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_024b82-1b kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_886f88-61.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_886f88-61.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_886f88-61.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_886f88-61.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_886f88-61.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_886f88-61.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_886f88-61 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_1ff817-bc.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_1ff817-bc.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_1ff817-bc.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_1ff817-bc.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_1ff817-bc.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_1ff817-bc.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_1ff817-bc 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:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_ce3743-8c, .wp-block-kadence-advancedheading.kt-adv-heading3054_ce3743-8c[data-kb-block=\"kb-adv-heading3054_ce3743-8c\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_ce3743-8c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_ce3743-8c[data-kb-block=\"kb-adv-heading3054_ce3743-8c\"] 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_ce3743-8c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_ce3743-8c\"><strong>\u00bfC\u00f3mo se supervisa la implementaci\u00f3n?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_73f5e2-38{margin-top:0px;}.kb-block-show-more-container3054_73f5e2-38 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_73f5e2-38 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_73f5e2-38 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_73f5e2-38 > .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_73f5e2-38.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_73f5e2-38.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_73f5e2-38.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_73f5e2-38.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_73f5e2-38.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_73f5e2-38.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_73f5e2-38\"><style>.kadence-column3054_e8e3e6-4e > .kt-inside-inner-col,.kadence-column3054_e8e3e6-4e > .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_e8e3e6-4e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_e8e3e6-4e > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_e8e3e6-4e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_e8e3e6-4e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_e8e3e6-4e{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_e8e3e6-4e > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_e8e3e6-4e > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_e8e3e6-4e 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\">Al comienzo del a\u00f1o siguiente a la ejecuci\u00f3n de un presupuesto, el consejo debe validar que los recursos se han recibido y gastado de acuerdo con lo aprobado y validado. Inicialmente, la alcald\u00eda aprueba la liquidaci\u00f3n presupuestaria, tras un informe de la tesorer\u00eda municipal, que registra todos los ingresos y gastos incurridos, pero tambi\u00e9n las modificaciones realizadas durante el a\u00f1o, las cantidades pendientes de cobrar o pagar, si se ha cerrado con d\u00e9ficit o super\u00e1vit (habiendo gastado m\u00e1s o menos de lo que se ha ingresado, respectivamente) y el saldo disponible (los ahorros transferidos de a\u00f1os anteriores). Las cuentas deben cerrarse 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 del estado de cuentas. Incluye tambi\u00e9n una explicaci\u00f3n de la situaci\u00f3n econ\u00f3mica, financiera y patrimonial global de la entidad, y el plazo para su finalizaci\u00f3n es de dos meses, durante el mes de mayo. A continuaci\u00f3n, debe publicarse en el bolet\u00edn oficial para recibir posibles reclamaciones u observaciones. Una vez resueltas estas cuestiones, el pleno del ayuntamiento debe aprobar definitivamente la cuenta general y certificar que los fondos presupuestados se han aplicado como deb\u00edan.   <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_3536dc-93{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_3536dc-93 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_3536dc-93 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_3536dc-93 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_3536dc-93 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_3536dc-93 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_3536dc-93 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_3536dc-93 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_3536dc-93 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_3536dc-93 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_f62db6-8f.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_f62db6-8f.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_f62db6-8f.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_f62db6-8f.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_f62db6-8f.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_f62db6-8f.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_f62db6-8f 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_26f607-2b.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_26f607-2b.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_26f607-2b.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_26f607-2b.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_26f607-2b.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_26f607-2b.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_26f607-2b 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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_56bc47-a9, .wp-block-kadence-advancedheading.kt-adv-heading3054_56bc47-a9[data-kb-block=\"kb-adv-heading3054_56bc47-a9\"]{text-align:left;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_56bc47-a9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_56bc47-a9[data-kb-block=\"kb-adv-heading3054_56bc47-a9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_56bc47-a9 wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_56bc47-a9\">9.<\/p>\n<\/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:10%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_fe5c41-3f, .wp-block-kadence-advancedheading.kt-adv-heading3054_fe5c41-3f[data-kb-block=\"kb-adv-heading3054_fe5c41-3f\"]{text-align:left;font-size:var(--global-kb-font-size-xxxl, 5rem);font-weight:700;font-style:normal;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\";text-shadow:2px 0px 1px #4D4F4F;}.wp-block-kadence-advancedheading.kt-adv-heading3054_fe5c41-3f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_fe5c41-3f[data-kb-block=\"kb-adv-heading3054_fe5c41-3f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_fe5c41-3f wp-block-kadence-advancedheading has-power-blue-color has-text-color\" data-kb-block=\"kb-adv-heading3054_fe5c41-3f\">10.<\/p>\n<\/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:90%\"><style>.wp-block-kadence-advancedheading.kt-adv-heading3054_56e28d-01, .wp-block-kadence-advancedheading.kt-adv-heading3054_56e28d-01[data-kb-block=\"kb-adv-heading3054_56e28d-01\"]{padding-bottom:14px;font-size:22px;line-height:1.2;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_56e28d-01 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_56e28d-01[data-kb-block=\"kb-adv-heading3054_56e28d-01\"] 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_56e28d-01 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_56e28d-01\"><strong>\u00bfEl presupuesto y la ejecuci\u00f3n deben ser p\u00fablicas?<\/strong><\/h2>\n\n\n<style>.kb-block-show-more-container3054_cf8b82-00{margin-top:0px;}.kb-block-show-more-container3054_cf8b82-00 > .wp-block-kadence-advancedbtn{margin-top:1em;}.kb-block-show-more-container3054_cf8b82-00 > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_cf8b82-00 > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:none;}.kb-block-show-more-container3054_cf8b82-00 > .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_cf8b82-00.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_cf8b82-00.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(1), .kb-block-show-more-container3054_cf8b82-00.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(1){display:none;}.kb-block-show-more-container3054_cf8b82-00.kb-smc-open > .wp-block-kadence-advancedbtn .kt-btn-wrap:nth-child(2), .kb-block-show-more-container3054_cf8b82-00.kb-smc-open > .wp-block-kadence-advancedbtn .wp-block-kadence-singlebtn:nth-of-type(2){display:inline-flex;}.kb-block-show-more-container3054_cf8b82-00.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_cf8b82-00\"><style>.kadence-column3054_abdcfc-65 > .kt-inside-inner-col,.kadence-column3054_abdcfc-65 > .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_abdcfc-65 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3054_abdcfc-65 > .kt-inside-inner-col{flex-direction:column;}.kadence-column3054_abdcfc-65 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3054_abdcfc-65 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3054_abdcfc-65{position:relative;}@media all and (max-width: 1024px){.kadence-column3054_abdcfc-65 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column3054_abdcfc-65 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3054_abdcfc-65 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 vigentes en materia de transparencia obligan a las autoridades locales a proporcionar toda la informaci\u00f3n en sus sitios web de forma clara, estructurada, comprensible, gratuita, f\u00e1cilmente accesible y, preferiblemente, en formatos reutilizables. Esto incluye tanto los presupuestos iniciales como su ejecuci\u00f3n, las cuentas anuales, los contratos adjudicados, los acuerdos celebrados, las subvenciones concedidas y 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\">Del mismo modo, otras leyes establecen que los ayuntamientos deben presentar toda esta informaci\u00f3n a la Generalitat y al Ministerio de Hacienda, as\u00ed como otros datos, como los planes presupuestarios a medio plazo, el coste de los servicios p\u00fablicos, la deuda local, el inventario de los organismos locales, el plazo medio de pago a los proveedores o los pr\u00e9stamos recibidos. En el caso de la ejecuci\u00f3n presupuestaria, deben informar sobre ella trimestralmente y, del mismo modo, deben presentar sus respectivas cuentas generales al Tribunal de Cuentas. <\/p>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns3054_5dad39-32{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:flex-start;align-items:center;}.kt-btns3054_5dad39-32 .kt-button{font-weight:normal;font-style:normal;}.kt-btns3054_5dad39-32 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns3054_5dad39-32 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns3054_5dad39-32 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_5dad39-32 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns3054_5dad39-32 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns3054_5dad39-32 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns3054_5dad39-32 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns3054_5dad39-32 kb-show-more-buttons\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn3054_69cfc4-36.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_69cfc4-36.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_69cfc4-36.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_69cfc4-36.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_69cfc4-36.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_69cfc4-36.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_69cfc4-36 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_5879da-6a.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn3054_5879da-6a.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_5879da-6a.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_5879da-6a.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_5879da-6a.kb-button .kb-svg-icon-wrap{display:block;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn3054_5879da-6a.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_5879da-6a 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<hr\/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group\" style=\"border-style:none;border-width:0px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-elements-013067c1ee6ea3834eb5b75a71351b98 wp-block-acf-vlc-grid has-text-color has-dark-grey-color has-background has-white-background-color\" data-gap-desktop=\"16\"  data-gap-mobile=\"16\" data-border=\"no\" columns-desktop=\"3\" columns-tablet=\"2\" columns-mobile=\"1\" >\n<div class=\"vlc-grid-container vlc-grid-275\">\n<div class=\"vlc-grid-column wp-block-acf-vlc-grid-column\">\n    <a  href=\"https:\/\/pressupostos.manresa.cat\/es\/como-se-gasta\/\"   style=\"background-color:#fffbff; border-radius:20px; padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;\" class=\"acces-directe wp-block-acf-acces-directe has-background\">\n  \n\n    <div class=\"acf-innerblocks-container\">\n\n<figure class=\"wp-block-image alignfull size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"230\" src=\"https:\/\/pressupostos.manresa.cat\/wp-content\/uploads\/sites\/28\/2025\/05\/PressupostosManresa2025_PolisDades_BotogastarAf-04.svg\" alt=\"\" class=\"wp-image-4892\"\/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading3054_b586d8-5f, .wp-block-kadence-advancedheading.kt-adv-heading3054_b586d8-5f[data-kb-block=\"kb-adv-heading3054_b586d8-5f\"]{font-size:var(--global-kb-font-size-md, 1.25rem);font-weight:400;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_b586d8-5f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_b586d8-5f[data-kb-block=\"kb-adv-heading3054_b586d8-5f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_b586d8-5f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_b586d8-5f\">C\u00f3mo se gasta<\/p>\n\n<\/div>\n\n    <\/a>\n  \n<\/div>\n\n<div class=\"vlc-grid-column wp-block-acf-vlc-grid-column\">\n    <a  href=\"https:\/\/pressupostos.manresa.cat\/es\/datos-globales\/\"   style=\"background-color:#fffbff; border-radius:20px; padding-top:20px;padding-bottom:20px;padding-left:17px;padding-right:17px;\" class=\"acces-directe wp-block-acf-acces-directe has-background\">\n  \n\n    <div class=\"acf-innerblocks-container\">\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"230\" src=\"https:\/\/pressupostos.manresa.cat\/wp-content\/uploads\/sites\/28\/2025\/05\/PressupostosManresa2025_PolisDades_3AF.svg\" alt=\"\" class=\"wp-image-4044\"\/><\/figure><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading3054_2d337e-1b, .wp-block-kadence-advancedheading.kt-adv-heading3054_2d337e-1b[data-kb-block=\"kb-adv-heading3054_2d337e-1b\"]{font-size:var(--global-kb-font-size-md, 1.25rem);font-weight:400;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_2d337e-1b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading3054_2d337e-1b[data-kb-block=\"kb-adv-heading3054_2d337e-1b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<p class=\"kt-adv-heading3054_2d337e-1b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading3054_2d337e-1b\">Datos globales<\/p>\n\n<\/div>\n\n    <\/a>\n  \n<\/div>\n\n<div class=\"vlc-grid-column wp-block-acf-vlc-grid-column\">\n    <a  href=\"https:\/\/pressupostos.manresa.cat\/es\/como-se-ingresa\/\"   style=\"background-color:#fffbff; border-radius:20px; padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;\" class=\"acces-directe wp-block-acf-acces-directe has-background\">\n  \n\n    <div class=\"acf-innerblocks-container\">\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"240\" src=\"https:\/\/pressupostos.manresa.cat\/wp-content\/uploads\/sites\/28\/2025\/05\/PressupostosManresa2025_PolisDades_2AF.svg\" alt=\"Bot\u00f3n para ir a la secci\u00f3n de ingresos\" class=\"wp-image-4041\"\/><\/figure><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading3054_e4a204-71, .wp-block-kadence-advancedheading.kt-adv-heading3054_e4a204-71[data-kb-block=\"kb-adv-heading3054_e4a204-71\"]{font-size:var(--global-kb-font-size-md, 1.25rem);font-weight:400;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading3054_e4a204-71 mark.kt-highlight, 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