{"id":12588,"date":"2017-01-23T09:22:14","date_gmt":"2017-01-23T08:22:14","guid":{"rendered":"http:\/\/governobert.terrassa.cat\/transparencia\/?page_id=12588"},"modified":"2026-03-04T09:42:48","modified_gmt":"2026-03-04T08:42:48","slug":"1-2-3-modificacio-del-pressupost-2","status":"publish","type":"page","link":"https:\/\/governobert.terrassa.cat\/transparencia\/1-2-3-modificacio-del-pressupost-2\/","title":{"rendered":"MODIFICACIONS PRESSUPOST\u00c0RIES 2026"},"content":{"rendered":"<div id=\"pl-12588\"  class=\"panel-layout\" ><div id=\"pg-12588-0\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-12588-0\" ><div id=\"pgc-12588-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-12588-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" ><div class=\"panel-widget-style panel-widget-style-for-12588-0-0-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p style=\"text-align: justify\">Durant la fase d'execuci\u00f3 del pressupost es poden produir modificacions en els ingressos i les despeses respecte a all\u00f2 aprovat al pressupost inicial. El concepte de modificaci\u00f3 pressupost\u00e0ria fa refer\u00e8ncia a aquestes variacions en les partides pressupost\u00e0ries, que poden ser tant a l'al\u00e7a com a la baixa, responent a les tipologies i elements definits per la normativa reguladora de les Hisendes Locals.<\/p>\n<p style=\"text-align: justify\">Trobareu a continuaci\u00f3 la documentaci\u00f3 relacionada amb cadascun dels expedients tramitats al llarg de l'any segons les diferents tipologies establertes i els informes elaborats trimestralment en relaci\u00f3 a les modificacions pressupost\u00e0ries.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"pg-12588-1\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-12588-1\" ><div id=\"pgc-12588-1-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-12588-1-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-12588-1-1-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"1\" ><div class=\"panel-widget-style panel-widget-style-for-12588-1-1-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<table>\n<tbody>\n<tr>\n<td style=\"padding-left: 20px;text-align: left\" width=\"25%\">\n<p style=\"text-align: center\"><span style=\"color: #962920\"><em><strong>GENERACIONS DE CR\u00c8DIT\u00a0<\/strong><\/em><\/span><\/p>\n<p><a href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/generacions-de-credit-2026\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-25546 aligncenter\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2018\/01\/ACCES-e1516108955363.png\" alt=\"\" width=\"28\" height=\"24\" \/><\/a><\/p>\n<\/td>\n<td style=\"padding-left: 20px;text-align: left\"><em>Modificacions amb les qu\u00e8 es produeix l'increment del Pressupost en base a nous ingressos referits a : \u2022 aportacions o compromisos ferms d'aportaci\u00f3 per finan\u00e7ar despeses de l'Entitat \u2022 venda de b\u00e9ns \u00a0\u2022 prestaci\u00f3 de serveis \u2022 reembossament de pr\u00e9stecs.<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;text-align: left\" width=\"20%\">\n<p style=\"text-align: center\"><span style=\"color: #962920\"><em><strong>ROMANENTS DE CR\u00c8DIT\u00a0<\/strong><\/em><\/span><\/p>\n<p><a href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/romanents-de-credit-2026\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-25546 aligncenter\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2018\/01\/ACCES-e1516108955363.png\" alt=\"\" width=\"28\" height=\"24\" \/><\/a><\/p>\n<\/td>\n<td style=\"padding-left: 20px;text-align: left\"><em>Modificaci\u00f3 a l'al\u00e7a de Pressupost de despeses que consisteix en traslladar al nou Pressupost \u00a0els romanents de cr\u00e8dit que no han estat anul\u00b7lats en el tancament de l'exercici anterior.<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;text-align: left\" width=\"20%\">\n<p style=\"text-align: center\"><span style=\"color: #962920\"><em><strong>AMPLIACIONS DE CR\u00c8DIT\u00a0<\/strong><\/em><\/span><\/p>\n<p><a href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/ampliacions-de-credit-2026\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-25546 aligncenter\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2018\/01\/ACCES-e1516108955363.png\" alt=\"\" width=\"28\" height=\"24\" \/><\/a><\/p>\n<\/td>\n<td style=\"padding-left: 20px;text-align: left\"><em>Modificacions en qu\u00e8 es produeix l'augment de cr\u00e8dit que afecta a les partides \u00a0pressupost\u00e0ries que han estat declarades ampliables a les bases d'execuci\u00f3 del Pressupost.<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;text-align: left\" width=\"20%\">\n<p style=\"text-align: center\"><span style=\"color: #962920\"><em><strong>CR\u00c8DITS EXTRAORDINARIS I SUPLEMENTS DE CR\u00c8DIT\u00a0<\/strong><\/em><\/span><\/p>\n<p><a href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/credits-extraordinaris-i-suplements-de-credit-2026\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-25546 aligncenter\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2018\/01\/ACCES-e1516108955363.png\" alt=\"\" width=\"28\" height=\"24\" \/><\/a><\/p>\n<\/td>\n<td style=\"padding-left: 20px;text-align: left\"><em>Modificaci\u00f3 pressupost\u00e0ria consistent en l'assignaci\u00f3 d\u2019un cr\u00e8dit per a la realitzaci\u00f3 d'una despesa espec\u00edfica que no pot demorar-se a l'exercici seg\u00fcent i per a la qual no existeix cr\u00e8dit o el que hi ha \u00e9s insuficient. Es pot finan\u00e7ar amb romanent l\u00edquid de tresoreria, majors ingressos, o anul\u00b7lacions o baixes de cr\u00e8dits d'altres partides no compromeses i que s'estimin redu\u00efbles sense pertorbar al servei respectiu.<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;text-align: left\" width=\"20%\">\n<p style=\"text-align: center\"><span style=\"color: #962920\"><em><strong>TRANSFER\u00c8NCIES DE CR\u00c8DIT\u00a0<\/strong><\/em><\/span><\/p>\n<p><a href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/transferencies-de-credit-2026\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-25546 aligncenter\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2018\/01\/ACCES-e1516108955363.png\" alt=\"\" width=\"28\" height=\"24\" \/><\/a><\/p>\n<\/td>\n<td style=\"padding-left: 20px;text-align: left\"><em>S\u00f3n les modificacions que sense alterar la quantia total del pressupost traslladen imports totals o parcials de cr\u00e8dits disponibles d'una partida a una altra de diferent \u00e0mbit de vinculaci\u00f3 jur\u00eddica, d'acord amb les\u00a0<a href=\"https:\/\/seuelectronica.terrassa.cat\/documents\/1713068\/9822489\/P12.Bases+d%27Execuci%C3%B3%20del+Pressupost+2025.pdf\/e952daef-c13c-445a-88fa-fbf871b6e36c\" target=\"_blank\" rel=\"noopener\">bases d'execuci\u00f3<\/a>\u00a0del Pressupost.\u00a0<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;text-align: left\" width=\"20%\">\n<p style=\"text-align: center\"><span style=\"color: #962920\"><em><strong>MODIFICACIONS PLURIANUALS\u00a0<\/strong><\/em><\/span><\/p>\n<p><a href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-plurianuals-2026\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-25546 aligncenter\" src=\"http:\/\/governobert.terrassa.cat\/transparencia\/wp-content\/uploads\/sites\/2\/2018\/01\/ACCES-e1516108955363.png\" alt=\"\" width=\"28\" height=\"24\" \/><\/a><\/p>\n<\/td>\n<td style=\"padding-left: 20px;text-align: left\"><em>Pr\u00e8via aprovaci\u00f3 expl\u00edcita, es poden adquirir compromisos de despesa que s'estenguin a exercicis posteriors a aquell en el que s'autoritza<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-12588-1-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div><div id=\"pg-12588-2\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-12588-2-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-12588-2-1\"  class=\"panel-grid-cell\" ><div id=\"panel-12588-2-1-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"2\" ><div class=\"panel-widget-style panel-widget-style-for-12588-2-1-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p style=\"text-align: left\"><span style=\"color: #333333\"><strong><em>Modificacions pressupost\u00e0ries\u00a0<\/em><\/strong><\/span><span style=\"color: #333333\"><strong><em>\u00a0exercicis anteriors<\/em><\/strong><\/span><\/p>\n<p><strong><span style=\"color: #962920\"><em style=\"color: #962920\"><a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-pressupost-2025\" target=\"_blank\" rel=\"noopener noreferrer\">2025<\/a>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-pressupost-2024\" target=\"_blank\" rel=\"noopener noreferrer\">2024<\/a>\u00a0 \u00a0\u00a0 \u00a0 \u00a0 <a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-pressupost-2023\" target=\"_blank\" rel=\"noopener noreferrer\">2023<\/a>\u00a0 \u00a0 \u00a0 \u00a0 <a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-pressupost-2022\" target=\"_blank\" rel=\"noopener noreferrer\">2022<\/a>\u00a0<\/em><\/span><\/strong><strong><span style=\"color: #962920\"><em style=\"color: #962920\">\u00a0 \u00a0 \u00a0 \u00a0<\/em><\/span><\/strong><strong><span style=\"color: #962920\"><em style=\"color: #962920\"><a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-pressupost-2021\" target=\"_blank\" rel=\"noopener noreferrer\">2021<\/a>\u00a0<\/em><\/span><\/strong><strong><span style=\"color: #962920\"><em style=\"color: #962920\">\u00a0 \u00a0 \u00a0 \u00a0 <\/em><\/span><\/strong><strong><span style=\"color: #962920\"><em style=\"color: #962920\"><a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-pressupost-2020\" target=\"_blank\" rel=\"noopener noreferrer\">2020<\/a>\u00a0<\/em><\/span><\/strong><strong><span style=\"color: #962920\"><em style=\"color: #962920\">\u00a0 \u00a0 \u00a0 \u00a0 <\/em><\/span><\/strong><strong><span style=\"color: #962920\"><em style=\"color: #962920\"><a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-pressupost-2019\" target=\"_blank\" rel=\"noopener noreferrer\">2019<\/a> <\/em><\/span><\/strong><strong><span style=\"color: #962920\"><em style=\"color: #962920\">\u00a0 \u00a0 \u00a0 \u00a0<a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-pressupost-2018\" target=\"_blank\" rel=\"noopener noreferrer\">2018<\/a>\u00a0 \u00a0 \u00a0 \u00a0 <\/em><\/span><\/strong><strong><span style=\"color: #962920\"><em style=\"color: #962920\">\u00a0<a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/modificacions-pressupost-2017\" target=\"_blank\" rel=\"noopener noreferrer\">2017<\/a>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/em><\/span><\/strong><strong><span style=\"color: #962920\"><a style=\"color: #962920\" href=\"https:\/\/seuelectronica.terrassa.cat\/web\/seu\/pressupostos-municipals\" target=\"_blank\" rel=\"noopener noreferrer\"><em>Anteriors<\/em><\/a><\/span><\/strong><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div id=\"pgc-12588-2-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-12588-2-3\"  class=\"panel-grid-cell\" ><div id=\"panel-12588-2-3-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"3\" ><div class=\"panel-widget-style panel-widget-style-for-12588-2-3-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<\/div>\n<\/div><\/div><\/div><div id=\"panel-12588-2-3-1\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"4\" ><div class=\"panel-widget-style panel-widget-style-for-12588-2-3-1\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p style=\"text-align: left\"><span style=\"color: #808080\"><em>Data actualitzaci\u00f3: febrer de 2026\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/em><\/span><\/p>\n<p style=\"text-align: left\"><span style=\"color: #999999\"><em>Actualitzaci\u00f3 trimestral<\/em><\/span><\/p>\n<h6 style=\"text-align: left\"><span style=\"color: #808080\"><em>Font: Serveis econ\u00f2mics<\/em><\/span><\/h6>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Durant la fase d&#8217;execuci\u00f3 del pressupost es poden produir modificacions en els ingressos i les despeses respecte a all\u00f2 aprovat al pressupost inicial. El concepte de modificaci\u00f3 pressupost\u00e0ria fa refer\u00e8ncia a aquestes variacions en les partides pressupost\u00e0ries, que poden ser tant a l&#8217;al\u00e7a com a la baixa, responent a les tipologies i elements definits per &hellip; <a href=\"https:\/\/governobert.terrassa.cat\/transparencia\/1-2-3-modificacio-del-pressupost-2\/\" class=\"more-link\">Continua la lectura de <span class=\"screen-reader-text\">MODIFICACIONS PRESSUPOST\u00c0RIES 2026<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-12588","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages\/12588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/comments?post=12588"}],"version-history":[{"count":241,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages\/12588\/revisions"}],"predecessor-version":[{"id":77997,"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/pages\/12588\/revisions\/77997"}],"wp:attachment":[{"href":"https:\/\/governobert.terrassa.cat\/transparencia\/wp-json\/wp\/v2\/media?parent=12588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}