Gobierno de España. Ministerio de Hacienda y Función Pública. Abre nueva ventana
Administración Presupuestaria

Who is it for?

It is addressed to local authorities eligible to use the Basic Model of Local Accounting in accordance with Order EHA/4040/2004 of 23 November

The Basic Accounting Model for Local Government is used optionally by local authorities whose budgets do not exceed €300,000, provided that these authorities have no attached autonomous agencies, public corporations or business undertakings.

To define the local authorities that can use the Basic Model, the budget total is considered to be the sum of the initial forecasted revenues of the previous budget finally adopted by the authority.

Local authorities that use the Basic Model and ultimately adopt budgets of over €300,000 shall be obliged to change models – to Simplified or Normal, as appropriate – if this continues to be the case over three consecutive years. This change in model must be made on 1 January following the entry into force of the third consecutive budget exceeding €300,000.