San Bartolomé de Tirajana, with 54.668 inhabitants, closed its 2023 accounts with a non-financial deficit of 42 million euros, a figure driven by a spectacular 5.772% increase in spending on 'capital transfers' in a single year. This unprecedented surge raises per capita spending to record levels for the municipality.
The 2023 budget settlement for the San Bartolomé de Tirajana City Council, the island's tourism engine, reveals a fiscal landscape marked by an extremely unusual level of spending, culminating in a deficit of €41.964.696 for the year. This exceptional level of investment and capital expenditure, while necessary to modernize the tourism infrastructure, has dramatically impacted the final balance for 2023.
The most striking figure, and the one that explains much of the imbalance, is found in the capital expenditures section. Capital Transfers (C7) increased from €896.130 in 2022 to €52.627.870 in 2023. This represents a 5.772,80% increase in a single year, a variation that the city council itself acknowledges as the upper limit of spending in its category (€963 per inhabitant).
This massive outlay of capital transfers, which often translates into the allocation of funds to external entities (such as municipal companies or consortia) for large infrastructure or investment projects, has catapulted the municipality's total per capita spending. Total expenditure per capita reached €2.692, almost double the average for similarly sized Spanish municipalities (€1.335) and well above the provincial maximum (€1.305).
Per capita capital expenditure reached €1.096, exceeding both the minimum (€4) and maximum (€410) for municipalities in its category in Spain. Despite the substantial final deficit, the day-to-day management of the municipal coffers demonstrates soundness. The City Council generated gross savings of €10,3 million (current income - current expenses), proving that ordinary activity is profitable and that the spending rule is being met. Total revenue grew by 18,83% compared to 2022, driven notably by Property Income (growth of 495,91%, to €5.376.762) and Indirect Income (growth of 156,46%, to €6.101.364), reflecting the recovery of economic activity in the area.
