2007 Annual Report
City of Barcelona
Annual Report 2007
© Ajuntament de Barcelona
www.bcn.cat (The City Council / Financial Information)
Published by: Gerència Municipal
Photos: Antonio Lajusticia (except pages 38 and 55: Daniel
Diego, and page 63: Vicenç Zambrano)
Published by: Imatge i Producció Editorial Municipal
Legal Deposit: B. 33.180-2008
PAPER ECOLÒGIC
Annual Report
2007
City of Barcelona 
Municipal Council Plenum
Mayor of Barcelona The Hon. Mr. Jordi Hereu Boher (PSC)
1st Deputy Mayor The Hon. Mr. Carles Martí Jufresa (PSC)
2nd Deputy Mayor The Hon. Ms. Immaculada Mayol Beltrán (ICV-EUiA)
3rd Deputy Mayor The Hon. Mr. Jordi William Carnes Ayats (PSC)
4th Deputy Mayor The Hon. Mr. Ramon Garcia-Bragado Acín (PSC)
5th Deputy Mayor The Hon. Mr. Ricard Gomà Carmona (ICV-EUiA)
Councilors PSC: The Hon. Ms. Carmen Andrés Añón
The Hon. Ms. Montserrat Ballarín Espuña
The Hon. Ms. M. Assumpta Escarp Gibert
The Hon. Mr. Guillem Espriu Avedaño
The Hon. Ms. Itziar González Virós 
The Hon. Ms. Sara Jaurrieta Guarner
The Hon. Ms. Immaculada Moraleda Pérez
The Hon. Ms. Gemma Mumbrú Moliné
The Hon. Mr. Francesc Narváez Pazos
The Hon. Ms. Montserrat Sánchez Yuste
CiU: The Hon. Mr. Gerard Ardanuy Mata
The Hon. Mr. Raimond Blasi Navarro 
The Hon. Mr. Jaume Ciurana Llevadot
The Hon. Ms. Teresa M. Fandos Payà
The Hon. Mr. Joaquim Forn Chiariello
The Hon. Mr. Eduard García Plans
The Hon. Ms. Mercè Homs Molist
The Hon. Mr. Joan Puigdollers Fargas
The Hon. Ms. Sònia Recasens Alsina
The Hon. Mr. Xavier Trias Vidal de Llobatera
The Hon. Ms. Francina Vila Valls
The Hon. Mr. Antoni Vives Tomàs
PP: The Hon. Ms. Emma Balseiro Carreiras
The Hon. Mr. Jordi Cornet Serra
The Hon. Ms. Ángeles Esteller Ruedas
The Hon. Mr. Alberto Fernández Díaz
The Hon. Ms. Gloria Martín Vivas
The Hon. Mr. Xavier Mulleras Vinzia
The Hon. Mr. Alberto Villagrasa Gil
ERC: The Hon. Ms. Ester Capella Farré
The Hon. Mr. Xavier Florensa Cantons
The Hon. Mr. Ricard Martínez Monteagudo
The Hon. Mr. Jordi Portabella Calvete
ICV-EUiA: The Hon. Ms. Elsa Blasco Riera
The Hon. Mr. Joaquim Mestre Garrido
Government Comission
President The Hon. Mr. Jordi Hereu Boher (PSC)
Members The Hon. Ms. Carmen Andrés Añón (PSC)
The Hon. Ms. Montserrat Ballarín Espuña (PSC)
The Hon. Ms. Elsa Blasco Riera (ICV-EUiA)
The Hon. Mr. Jordi William Carnes Ayats (PSC)
The Hon. Ms. M. Assumpta Escarp Gibert (PSC)
The Hon. Mr. Guillem Espriu Avedaño (PSC)
The Hon. Mr. Ramon Garcia–Bragado Acín (PSC)
The Hon. Mr. Ricard Gomà Carmona (ICV-EUiA)
The Hon. Ms. Itziar González Virós (PSC)
The Hon. Ms. Sara Jaurrieta Guarner (PSC)
The Hon. Mr. Carles Martí Jufresa (PSC)
The Hon. Ms. Immaculada Mayol Beltrán (ICV-EUiA)
The Hon. Mr. Joaquim Mestre Garrido (ICV-EUiA)
The Hon. Ms. Immaculada Moraleda Pérez (PSC)
The Hon. Ms. Gemma Mumbrú Moliné (PSC)
The Hon. Mr. Francesc Narváez Pazos (PSC)
The Hon. Ms. Montserrat Sánchez Yuste (PSC)
Non-elected members Mr. Pere Alcober Solanas
Mr. Ignasi Cardelús Fontdevila
Mr. Jordi Martí Grau
Ms. Isabel Ribas Seix
Mr. Antoni Sorolla Edo
Executive Committee
President The Hon. Mr. Carles Martí i Jufresa
1st Deputy Mayor
Vicepresident Mr. Andreu Puig i Sabanés
City Manager
Members Ms. Gemma Arau i Ceballos
Manager of Les Corts District
Mr. Carles Arias i Casal
Manager of Human Resources and Organization
Mr. Jordi Campillo i Gámez
Manager of Environment
Ms. Pilar Conesa i Santamaria
-deputy Manager of e-Government and Information Systems
Mr. Joan Albert Dalmau i Balagué
Manager of Prevention, Safety and Mobility
Mr. Albert Duran i Escribà
Manager of Sarrià-Sant Gervasi District
Ms. Mari Carme Fernández i González
Manager of Gràcia District
Ms. M. Glòria Figuerola i Anguera
Manager of Social Action and Citizenship
Ms. Montserrat Filomeno i Martí
Manager of Horta-Guinardó District
Mr. Ricard Frigola i Pérez
Manager of Economic Promotion
Mr. José García i Puga
Manager of Nou Barris District
Mr. Víctor Gimeno i Sanjuan
Manager of Sant Martí District
Mr. Máximo López i Manresa
Manager of Eixample District
Ms. Mercè Massa i Rincón
Manager of Ciutat Vella District
Mr. Ramon Massaguer i Meléndez
Manager of Urban Planning and Infraestructures
Mr. Josep Sans i Díez
Manager of Sants-Montjuïc District
Ms. M. Pilar Solans i Huguet
Manager of Finances
Mr. Albert Soler i Sicília
Manager of Education, Culture and Welfare
Mr. Miguel Angel Valdueza i Romero
Manager of Sant Andreu District
Mr. Eduardo Vicente i Gómez
Manager of General Services and Territorial Coordination
Summary
10 Letter from the Mayor
14 Forward
19 1. The Political and Administrative Organization of the City of Barcelona
1.1. Municipal Government Structure
1.2. Managerial Organization
1.3. Citizen Participation
26 2. Barcelona Economic Evolution in 2007
2.1. Growth in the World Economy Decelerates
2.2. The Spanish Economy Shows the First Symptoms of Deceleration
2.3. Industry Loses Strength in Favor of Logistics Activities
2.4. Growth in Passenger Transport Sustained but more Moderate in Tourism
2.5. Rising Prices Moderate the Increase in Consumption 
2.6. Point of Inflexion in the Expansive Trend of Construction
2.7. Positive Balance in the Evolution of the Labor Market
34 3. The City of Barcelona and its Services
3.1. Introduction
3.2. Services to Citizens
3.3. City Services
3.4. Promotion of Barcelona’s Economic Activity
63 4. Management Report
4.1. Human Resources
4.2. Current Revenue
4.3. Current Expenses
4.4. Investments
4.5. Financing
4.6. Prospects
81 5. City of Barcelona. 2007 Annual Accounts along with the auditors’ report 
113 6. The City of Barcelona Group. 2007 Consolidated Annual Accounts along
with the auditors’ report 
151 7. Five-year Data
The Barcelona of the subdistricts, the city-city, the city which works so actively for cohesion and
quality, the creative, changing city. These are the different sides of one same reality, as is the
Barcelona capital of Catalonia.
The priorities of the municipal government, the dimensions of Barcelona and its needs all share a
common, and obvious, point of reference – the personality and wishes of the city and its people. But
nothing would be possible without the structure of the City Council, the combined efforts of its
workers and services. I want to place on record the value of the municipal organization, along with
its determination to continue modernizing and placing itself at the service of the new vision that
Barcelona demands, and of which this report is a palpable and fitting example.
Jordi Hereu Boher
Mayor of Barcelona
13
Letter from the Mayor
Jordi Hereu Boher, Mayor of Barcelona
The year 2007 has been an intense one for Barcelona. It has, to a certain extent, been marked by a
number of difficult episodes, this is undeniable, but we have also taken some highly significant
steps forward and, above all, have set the course for the 2008-2011 mandate. 
We have suffered major setbacks in the operation and execution of infrastructure and essential
services, but the city has responded. Adversity has led to Barcelona once again reasserting its
strength.
Citizens let me know their needs on an almost daily basis, and this is how it should be; as Mayor I
want Barcelona residents to be demanding, because this is a sign of their involvement. At the same
time, they tell me about their faith in what lies ahead, their fighting spirit, about how they want to look
to the future. They are the first to set the example, to demonstrate, day in day out, that with effort and
capability, ideas and energy, and with the conviction of their own possibilities, they can forge on.
We at City Hall will do everything in our power to respond to the needs of Barcelona citizens, and
our sense of purpose in this respect is utmost in the city government.
A government which emerged from the Municipal Elections held in spring 2007 whose results
endorsed an administration that would be both progressive and supportive of Catalan autonomy. A
government that exercises the responsibility with which it has been entrusted without shirking the
consequences. A government that has a clear picture of Barcelona's needs, and the ideas,
proposals and instruments to meet them. 
The route map to be followed is the Acord de Govern (Government Agreement), which is detailed in
the Municipal Action Plan. During this mandate we want to guide Barcelona to take further steps
forward. More steps and new accents for a changing society. The challenges are new and require
new actions and proposals. We will carry these out on the basis of the groundwork already laid and
the values that define us.
Cities that progress are sustained by certain collective values; the values that differentiate a city
from a conglomeration of houses and businesses. They are the essence of life in society, and their
strength or weakness provides clues to the strength or weakness of a society, of a city. Freedom,
equality, solidarity, dialogue, coexistence, respect – these are the values that explain us as a city.
Nothing of what has happened in this city over the last thirty years can be understood without the
coming together of values between the city, its citizens and City Hall.
11
Or without the leadership of the City Council. A leadership with the style and form of the city itself,
based on diligence, efficiency and tenacity. A synonym of institutional and political commitment and,
thus, a commitment which is social, transparent, innovative and ambitious. And a synonym of
proximity – this City Council has an undertaking with proximity as a philosophy, a method and a
strategy.
Proximity means listening and reflecting. Proposing, explaining and sharing. It also means taking
action with efficacy and efficiency, determination and certainty. And it means exercising authority
with the legitimacy by which it is endorsed.
Proximity is the awareness of reality, knowing what goes on in each subdistrict. Proximity is the
provision of goods and services with inherent quality. Proximity is the capability of exchanging views
at the time and in the place where things happen.
The implementation of proximity takes us to the subdistricts. The city has 73 subdistricts and they
make up the new frame of reference, the new unit of measurement, the new scale on which to act. A
close-up vision that guarantees conscientious work and the pinpointing of objectives.
The subdistrict is public space, a meeting point, the place for living together. With well distributed
services and facilities. This is the way to consolidate the basis of social cohesion. 
The Barcelona of the subdistricts is the Barcelona which deliberates, works and gains, day by day,
in wellbeing, cohesion and urban quality. And not all has been accomplished in this field, by a long
way. I repeat the proposal I announced when I assumed the office of Mayor – cohesion is the
fundamental principle of the municipal government and where we are concentrating our best
endeavors.
Like the efforts we are also concentrating on what must surely be Barcelona's other distinctive
feature, a concept which is at the same time method and objective: creativity.
Creativity means added value, leading-edge and emerging sectors, an economic orientation founded
in the use of technology, knowledge and innovation, also applied to developed sectors. Creativity is
talent, creativity is Barcelona's "distinguishing feature", as it is culture and innovation.
It is also the driving force of transformation. Barcelona is a reality in constant change. This non-
conformism is what enables us to advance and progress. Successive generations have understood
how to reinvent the city, to bring it up to date. In terms of urban development, the city of Barcelona
is not finished. Many projects remain, and the new mandate must represent a new step forward in
this field too.
12
The Barcelona of the subdistricts, the city-city, the city which works so actively for cohesion and
quality, the creative, changing city. These are the different sides of one same reality, as is the
Barcelona capital of Catalonia.
The priorities of the municipal government, the dimensions of Barcelona and its needs all share a
common, and obvious, point of reference – the personality and wishes of the city and its people. But
nothing would be possible without the structure of the City Council, the combined efforts of its
workers and services. I want to place on record the value of the municipal organization, along with
its determination to continue modernizing and placing itself at the service of the new vision that
Barcelona demands, and of which this report is a palpable and fitting example.
13
Forward 
Jordi William Carnes Ayats,
Chairman of the Finance and Budget
Commission
Economic Framework
Expectations for growth in the world economy are now less favorable as a result of sustained increase
in the prices of oil and other materials which are basic for manufacturing activity and food supply. A
further effect has been the extension throughout most markets of the financial crisis arising out of the
American subprime mortgage collapse. The world economy is expected to have ended 2007 with an
average growth rate in constant terms of about 4.5%, slightly lower than in previous years. 
Once again, the most dynamic economies are to be found on the Asian continent, particularly in China,
India and some of the region's emerging economies. In the case of the leading Western economies, that
of the United States appears to be most affected by the growth crisis, while in the European Union this
change in expectations has had less impact and been noted somewhat later. All indications point to a
growth rate of 2.8% for fiscal year 2007, slightly lower than a year ago but exceeding, for the second
straight year, that of the United States. 
Of the main European economies, Great Britain and Germany, with GDP growth rates around 3% and
2.5% respectively, present the best results at year end. France may achieve an increase of some 2%,
while Italy expects to show a rhythm of growth similar or slightly inferior to the French figure in 2007.
GDP growth in Spain in 2007 was 3.8% in real terms, only one decimal point less than a year ago. In
contrast to the trend since 2003, the evolution shown by quarterly GDP growth during 2007 suffered a
downturn. This may be attributed to a gradual cooling in national demand, basically motivated by
increased interest rates and the reduction in house building. The negative contribution of external
demand to economic growth has continued to diminish, thanks to the increase in exports and a certain
containment in imports. 
The progressive slow-down shown by GDP growth throughout 2007 was reflected in a deceleration in
the process of creating new jobs. At year end, the number of persons subscribed to Social Security had
risen by 1.5%, eight decimal points less than the 2006 increase. Stabilization of the actively employed
population enabled the year to be closed maintaining a slightly lower level of unemployment 
In the Metropolitan area, activity in the Port of Barcelona grew around 8% in volume, exceeding 50
million tonnes. Passenger transport through the Barcelona airport-harbor platform, with sustained
increases for the third straight year of approximately 10% (13.4% in the case of the port, and 9.3% in
that of the airport), is one of the factors which accounts for the expansion noted in the hotel sector.
Provisional data from 2007 indicates that some 7.1 million people visited the City during the year,
generating 13.6 million overnight stays in Barcelona hotels. 
The Consumer Price Index for the Province of Barcelona closed 2007 with a year-on-year variation of
4.3%, similar to that of Spain and Catalonia, significantly up on the previous year, and one of the
highest in recent times. This upturn in inflation rate was also felt in the rest of Catalonia and Spain,
leading to a new increase in the index as compared with the EU average. This inflationist trend has been
accentuated by the increasing costs of oil and food. 
Stagnation characterized activity in the construction sector during 2007, in response to the containment
of demand brought about by increases in real estate and finance prices. The change of cycle undergone
by the residential construction sector in Barcelona has been less marked than in the rest of the country,
as the excess of new supply did not reach the magnitude of other areas. 
Economic-financial Evolution of the City of Barcelona
Over the last five years, current revenue has risen at an accumulative annual rate of 6.4%, while
average annual inflation during the same period was 3.3%. The factors that have led to this
evolution include: a) the gradual application over a period of ten years of the new public land
register values approved at Central Government level in 2001; b) intense general activity in the
building industry and property market during this period; c) the growing tendency for certain
services to be partially paid for by users themselves, and d) the sustained growth in non-earmarked
transfers from the Central Government, which have exceeded the average. 
The structure of current revenue has changed over these last five years. Local taxes reflect the
ongoing decrease in their contribution and have fallen from representing 35% of current revenue in
2002, to 29.4% in 2007. A slight increase in the contribution from the rest of local revenue was
observed (especially income from the sale of goods and provision of services), which rose from
26.3% in 2002 to 26.9% in 2007. Likewise, current transfers have also gained five decimal points,
rising from 38.1% in 2002 to 43.1% in 2007, if we take the share in Central Government taxes into
account 
Current Revenue and Expenses
3,000
2,500
2,000
1,500
1,000
500
0
2003 2004 2005 2006 2007
Current Revenue Current Expenses
16
Millions of Euros
Over the last five years, current expenses have grown at an annual rate of 6.0%, four decimal points
less than the growth registered in current revenue. Overall, this reduced growth has been possible
due to the reduction in financial expenses by some 13.9% annually. There was a notable rise in
expenses in works, supplies and external services, and in current transfers, which have grown at an
annual rate of 9.3% and 10.8% respectively, substantially above the annual inflation rate for the
same period. Together, the expenses in works, supplies and external services and those of current
transfers have gained weight in the overall balance of current expenses, and have risen from
representing 51.4% in 2002 to 61.0% in 2007, while expenses on personnel, provisions and financial
expenses have had a reduced influence. 
In the period 2003-2007, consolidated capital expenses exceeded 3,200 million euros. Some 83%
has been allocated to direct investments and 17% to capital transfers to the Metropolitan Transport
Authority (ATM), and Barcelona Holding Olímpico, S.A. (HOLSA), as well as to cultural installations.
Assignments have also been made to increases in capital, basically in Fira 2000, SA. In April 2007,
the City of Barcelona made the final capital transfer to HOLSA; this company thus cancels its debt,
prior to December 31, 2007. 
Capital Expenses and Revenue
800
700
600
500
400
300
200
100
0
2003 2004 2005 2006 2007
Capital expenses Capital Revenue
Some 85% of capital expenses were financed with the gross savings generated by current
operations, and the remaining 15% with income generated by the management of assets and capital
transfers. Investment coverage for the whole period, measured as gross savings on net investment,
was 1.1, which has enabled consolidated debt to be reduced by almost 20%.
17
Millions of Euros
Consolidated Debt
1,500 100
1,200 80
900 60
600 40
300 20
0 0
2003 2004 2005 2006 2007
Public Administration Commercial Entities ––– ––– Debt and Guarantees / Current Revenue
The consolidated debt of the City of Barcelona as of December 31, 2007 amounted to 1,067 million
euros, of which 929 million correspond to the public sector of the City of Barcelona and 138 million
euros to its commercial entities, in other words, to the Patronat Municipal de l’Habitatge (Municipal
Housing Agency) and the Barcelona de Serveis Municipals group. In relation to the previous year,
consolidated debt has been reduced by 112 million euros.
Finally, I wish to recognize the willingness to help and the hard work carried out by each and every
one of the municipal employees, in their effort to offer a quality service to all who live, work and visit
Barcelona. 
18
Millions of Euros
(%)
1
The Political and
Administrative Organization of
the City of Barcelona
The Barcelona Municipal Charter determines, among other subjects,
municipal powers, the organization of the Municipal Government, the
districts, executive municipal organization and citizen participation.
1.1. Municipal Government Structure
The organization of the City of Barcelona is structured into two different
levels. First, a political level, in which local policies are discussed and
strategic decisions concerning such policies adopted. Secondly, the
management level, which deals with the administration of services in
accordance with the aims established in the political sphere.
The political sphere is composed of different government bodies: the
Municipal Council, the mayor, the Government Commission and the
District Councils.
The Municipal Council is the highest government body in the city
representing citizens, and is chaired by the mayor. It meets in ordinary
session on a monthly basis and the sessions are open to the public.
The Municipal Council consists of 41 councilors. Municipal elections are
held every four years on the basis of proportional representation. The
results of the last elections, held in May 2007, yielded a coalition
government of the PSC and ICV-EUiA, with a total of 18 councilors of the
41 that make up the Municipal Council.
Result of the municipal elections held on May 27th, 2007
Number of Councilors
PSC - Partit dels Socialistes de Catalunya 14
CiU - Convergència i Unió 12
PP - Partit Popular 7
ERC – Esquerra Republicana de Catalunya 4
ICV-EUiA - Iniciativa per Catalunya Verds – Esquerra Unida i Alternativa 4
Total 41
The Municipal Council carries out the functions of deliberation, monitoring and overseeing of
government and administration activities. It passes the municipal action program (PAM), the budget,
the annual accounts, by-laws and urban development plans.
The Municipal Council functions through plenary sessions and commissions. The commissions of
the Municipal Council have powers of decision and control as well as providing information in those
areas that fall within their sphere of responsibility. They deal with those affairs which are to be
submitted to the Plenary, and control and oversee the activity of the government bodies and
administration. Included among their duties is the authorization and granting of certain contracts
depending on the sums involved, as well as the initial approval of the budget, by-laws and
regulations that fall within their jurisdiction. The distribution of votes among the political groups on
the commissions is proportional to the number of councilors they have on the Municipal Council.
The eight standing commissions of the Municipal Council approved during the Municipal Council
Plenary of July 3rd, 2007 are the following:
Commissions Sphere of Action
Presidency, Territory and Public Function Municipal Organization. Institutional and Citizen Relations
Finance and Budget Financial, Taxation and Budgetary Policy.
Urban Planning, Infrastructures and Policies of Territorial Balance and Urban Planning.
Housing Infrastructures. Promotion of Housing.
Economic Promotion, Employment Economic Promotion of the City, Business Support and
and Knowledge Employment Initiatives. Tourism and Trade. Promotion of IT.
Sustainability, Urban Services and Maintenance of the City and Urban Services. Parks, 
Environment Gardens and Beaches. Environmental Policy.
Culture, Education and Social Welfare Education, Culture and Sport. Youth Policy and
Immigration Policy.
Social Action and Citizenship Primary Assistance and Social Work. Civil Rights. Policy
for the Elderly.
Safety and Mobility Citizen safety, Civil Protection, Public Transport and Traffic
Control.
20
The mayor is the chairperson of the municipal corporation and exercises the powers conferred on
him by the Barcelona Municipal Charter, general legislation concerning local government, and
specific laws and municipal regulations. These powers include the ordinary management of the
municipal government, the representation of the municipality, and the presidency of the Municipal
Council and the Government Commission.
The Government Commission is the collegiate body of the executive municipal government and its
members are appointed by the mayor. At present it is composed by the 18 councilors of the
government coalition and 5 non-elected members appointed by the mayor. It generally meets twice
a month. The main purpose of the first meeting is to approve or examine and report on the items of
business included on the agenda of the Plenary and the Municipal Council commissions, depending
on the subjects to be dealt with and the sums involved. The aim of the second meeting is to inform
on and monitor the 2008-2011 Municipal Investment Plan. These items will have been prepared and
reported on beforehand by the Executive Committee.
The City of Barcelona is administrated on a decentralized basis consisting of ten districts divided
territorially: Ciutat Vella, Eixample, Sants-Montjuïc, les Corts, Sarrià-Sant Gervasi, Gràcia, Horta-
Guinardó, Nou Barris, Sant Andreu and Sant Martí.
The highest governing body in each district is the District Municipal Council, chaired by a councilor
appointed by the mayor and made up by a minimum of 15 and a maximum of 23 councilors,
depending on the number of residents in the district and in accordance with a pre-established scale.
Furthermore, the mayor delegates to a councilor appointed on the proposal of the municipal groups
those powers required for the running of the district within its territorial boundaries. Furthemore, the
mayor delegates to a councilor appointed on the proposal of the municipal groups those powers
required for the running of the district within its territorial boundaries. The District Municipal
Councils have authority to report and to make proposals on plans, programs, budgets and urban
development instruments that affect their respective districts and the distribution of the expenses
that are assigned to them.
The districts are territorial bodies whose purpose is to facilitate management and the
decentralization of citizen participation.
21
Municipal Council
Mayor
Government Commission District Councils
Municipal Council Commissions
Presidency, Territory and Public Function
Finance and Budget
Urban Planning, Infrastructures and Housing
Economic Promotion, Employment and Knowledge
Sustainability,  Urban Services and Environment
Culture, Education and Social Welfare
Social Action and Citizenship
Safety and Mobility
22
1.2. Managerial Organization f) Economic promotion: economic promotion of
the city, employment and innovation,
The executive level of the municipal commerce, municipal market network,
administration of the City of Barcelona is consumer affairs, tourism and information
managed and coordinated by the City Manager technology.
and is divided functionally into nine sectors of
activity, territorially into ten districts and from the g) General services and territorial coordination:
functional sepecialization point of view into a central administration, heritage and
group of legally constituted bodies –autonomous coordination of the districts.
local agencies, public entities and municipal
firms. The different sectors and districts are run h) Human resources and organization: human
by managers appointed by the mayor. resources policies and staff administration
and organization.
The nine functional sectors are:
i) Finances: financial, accounts, budget and tax
a) Education, culture and social welfare: administration, coordination of municipal
education, culture, sports, citizen companies, agencies and dependent entities;
participation, young people, women, and and investment monitoring.
uses of time.
The Executive Committee is the collegiate
b) Social action and citizenship: social services managing body of the executive municipal
and civil rights. Administration. It is chaired by the mayor or the
deputy mayor delegate, and the municipal
c) Environment and urban services: street manager is the vicechairperson. It consists of all
cleaning, solid urban waste and sanitation; the sector and district managers and its main
maintenance, paving, public lighting and functions are: a) to coordinate the measures
water; maintenance of parks, green zones adopted by the different sectors of activity; b) to
and beaches; energy saving and renewable establish general management criteria; c) to
energies, education and environmental prepare and report on matters to be submitted
participation, and the monitoring and to the different collegiate government bodies;
reduction of pollution. and d) to inform the managers of political
approaches and the priorities of the Municipal
d) Prevention, safety and mobility: public safety, Government.
fire prevention and vivil protection services,
mobility, traffic and public transport, road The public bodies and municipal companies are
safety and parking. functionally integrated into one of the sectors of
activity according to the services they provide,
e) Urban planning and infrastructures: town and are coordinated with the manager of the
planning and territorial and urban layout, sector in question.
urban landscape, infrastructures and housing.
23
24
Mayor
Executive Committee
City Manager
Deputy Manager of Infrastructures
Barcelona de Serveis
Municipals, SA
Deputy Manager of e-Government
and Information Systems
MA IT Services
General Town planning Education, Prevention,
Services and Human Economic Social Action
Finances and Culture & Safety & Environment Districts
Territorial Resources Promotion & the Citizen
Coordination Infrastructures Welfare Mobility
MA Finances Informació i MA Housing MA Markets MA Education MA Disable MA Parks &
Comunicació de
Persons
Barcelona, SA Gardens
MA Town Barcelona MA Culture
Planning / Bcn Activa, SA
Gestió Urban,
SA
MA Barcelona
Esports
Barcelona
Infraestructures
Municipals, SA
IM Paisatge
Urbà i Qualitat
de Vida
1.3. Citizen Participation The Sectorial Councils are formed by councilors
from the different political groups,
The City of Barcelona guarantees citizen representatives of different entities, and
participation, especially in matters affecting prestigious personalities belonging to the
citizens’ quality of life most directly, by means different sectors. Examples of these bodies
of different bodies and mechanisms of include the Council for Social Welfare, the
participation. School Council, the Immigration Council and the
Pact for Mobility. They issue reports on the
The bodies of citizen participation are the municipal actions taken in their sector, foster
Council of the City, the District Council of the participative processes and inform the Council
City and the Sectorial Councils, which may be at of the City on their activities.
either the city or the district level.
There are many mechanisms of citizen
The Council of the City consists of participation. For instance, through the public
representatives of the economic, social, cultural audience citizens can receive information and
and professional entities as well as propose the adoption of certain agreements to
representatives of neighborhood associations. It the municipal administration. Public audiences
is a body whose purpose is to discuss the may be at either the city or the district level, and
Municipal Action Program, the municipal those that address the state of the district are
budgets, the principal projects in the city and held a minimum o bimonthly. Every year there is
the indicators arising from the results of a public audience devoted exclusively to the
municipal management. It meets twice a year in budget and tax by-laws. Furthermore, citizen
ordinary session and provides support for the initiative is the mechanism whereby citizens may
District Councils of the City and the Sectorial request the City of Barcelona to take particular
Councils. action or exercise municipal powers in the public
interest, and for which they may contribute
The District Council of the City is the highest funding, material, rights or personal work.
consultative body and organ of citizen Thirdly, nonprofit-making citizens’ 
participation in each district, and is empowered entities, organizations and associations 
to address all the questions that fall within its can exercise municipal powers in cases of
competence. It is composed of representatives activities and services liable to indirect
from the district and local entities, as well as of management by means of public tenders. Finally,
associations and citizens within its territorial the City of Barcelona and the districts may
boundaries. request citizens’ opinions on matters pertaining
to their competence through citizen consultation.
25
2
Barcelona Economic Evolution
in 2007
2.1. Growth in the World Economy Decelerates
Growth expectations in the world economy are now less favorable 
as a result of the sustained increase in the price of oil and other 
basic materials for the manufacturing and food industries, coupled 
with the extension throughout most markets of the financial crisis 
brought about by the American sub-prime mortgages. In short, 
the slowdown in expansion in which the world economy is immersed 
has led to forecasts that 2007 will have closed with an average 
growth in constant terms of around 4.5%, slightly lower than that of
previous years.
It comes as no novelty that, once again, the most dynamic economies are
to be found on the Asian continent. In addition to the two huge
demographic powers, China and India, whose increasingly more powerful
economies registered GDP growth rates around 10%, the dynamism
maintained by some of the region's emerging economies should not go
unnoticed. This has largely been the result of the rise in prices of energy
and raw materials due in part to increased demand from the biofuel
industry, the same factors as explain the higher GDP in a good deal of
Latin America.  
As for the leading Western economies, the United States appears to be
most affected by the growth crisis, with the dollar's depreciation being a
clear symptom. Following almost five years as leaders of the world
economy alongside China, the real-estate crisis has accentuated a
deceleration that was expected to be smoother. In the case of the
European Union this change in expectations has been less notable and
has arrived later, with forecasts that the growth rate for end-2007 will be
slightly lower than that of the previous year but exceeding for the second
straight year that of the United States. Unfortunately, most predictions
suggest the first consistent signs of a recovery 2.2. The Spanish Economy Shows the
in growth will not appear until 2009. First Symptoms of Deceleration
In the European context it is necessary to According to the Quarterly National Spanish
differentiate between EU-15 members and those Accounts prepared by the INE (National
countries that formed part of the latest Statistics Institute), Spain's growth in 2007 was
enlargement. With certain exceptions, the 3.8% in real terms, only one decimal point lower
peripheral economies and those of new EU than the previous year. In financial terms the
members, whose degree of economic increase was 7%, relatively one point less than
development is considerably lower than that of in 2006. These results complete a five-year
other members, have maintained extremely period of sustained growth at an average 
strong growth rates. This has offset in part the annual rate of 3.5%, confirming yet again 
relatively accentuated deceleration suffered in that the Spanish economy continues to show
economic expansion in the Euro zone. Early more dynamism than the European, duly
indicators suggest that year-end GDP for the EU widening the growth differential with the rest 
as a whole will show a growth of around 2.8%, of the EU.
approximately three points less than a year 
ago. In contrast to the trend since 2003, the
evolution shown by Spanish quarterly GDP
Of the major European economies, the United growth figures in 2007 was one of deceleration.
Kingdom and Germany present the best results This slowdown is attributable to the steady
at year-end, with GDP growth of some 3% and cooling of national demand –from 5.1% in the
2.5% respectively. France may achieve an first quarter to 3.9% in the last– without
increase of around 2%, while Italy seems substantial differences being appreciated
unlikely to maintain the upward trend of the between investment and consumption. The
previous year and is expected to close 2007 negative contribution of foreign demand to
with a growth rate similar to or slightly lower economic growth has continued to shrink
than that of France. thanks to exports maintaining the slight upward
Evolution of GDP (annual average)
variation (%)
5
4
3
2
1
0
2003 2004 2005 2006 2007
Barcelona and the metropolitan area Catalonia Spain European Union USA
27
trend of the previous year and to the economic activity and presented annual results
containment of imports. in line with overall GDP growth. Industrial
activity was unable to maintain its early
The reduction in growth of the main components expansive trend and ended the year with an
of national demand is basically explained by the average annual growth of 2.3%.
increase in interest rates. The hardening of
monetary policy has impacted on spending on
consumption by household economies through 2.3. Industry Loses Strength in Favor
the increased financial charges they now of Logistics Activities
support. This is a consequence of the process
of incurring increasingly higher debt, taking As observed in relation to the quarterly Spanish
advantage of years of comparatively low interest GDP and applicable also to the Catalan case,
rates, which were at times negative in real the evolution of economic activity in 2007 has
terms. In the case of the constraint in presented a deceleration. A profile perfectly in
expenditure in gross fixed capital formation, the line with the evolution of metropolitan industry
gradual standstill that affected house building and one which means that annual averages offer
as the year progressed must also be taken into more positive results than those of year-end.
consideration. Growing competition by products from the
emerging economies and the revitalization of the
As regards the supply side, only the primary euro together with an industrial fabric in
sector –with unpredictable results due to transformation and increasingly limited in 
climatological effects and other factors– closed terms of installed production capacity are
2007 with significant growth in the value of significant factors in explaining why growth in
production, thanks largely to the increase in strictly industrial production in the metropolitan
price of certain basic products. Overall region is  weaker than in overall economic
industrial activity including energy production activity.
maintained steady average annual real growth of
around 2.7%. The tonic in the tertiary sector, A case apart from that of manufacturing industry
which in absolute terms accounts for 60% of in Catalonia and taking advantage of the notable
GDP, is one of stability in growth rates driven, expansion in world trade, activity in the Port of
once again this year, by off-market services. Barcelona has increased almost 8% in volume,
some two percentage points more than a year
The first official assessments of GDP growth in ago, exceeding 50 million tons and reaching a
Catalonia indicate an average annual rate of new annual record. Leaving aside bulk
3.7%, two decimal points below that of a year transported goods, basically made up of raw
ago. By major economic sectors, only the materials, energy products and semi-
tertiary sector, based as in the case of Spain in manufactured products, the aggregate of
off-market services, was shown to be more general cargo which includes goods with higher
dynamic than in 2006. Construction has lost its added value has grown around 11% and now
recent condition as the driving force behind represents some 70% of total traffic in volume.
28
Port and Airport Traffic (variation rates %)
(%)
20
15
10
5
0
2001 2002 2003 2004 2005 2006 2007
General Cargo Port and Airport Passengers
The increase in this type of merchandise is a established the port as their center of
major factor in the port's growing specialization operations. The regular ferry segment has
in container traffic. The 2.6 million TEUs that experienced a year of consolidation following
passed through the port in 2007 amount to the heavy growth registered in 2006. A result
12.6% annual growth and contribute to the that also responds to the growing competition
consolidation of Barcelona as one of the which the port must confront as a result of the
Mediterranean's most significant ports in terms increased offer of low-cost flights linking
of container traffic. Barcelona with the Italian coast and the Balearic
Islands.
2.4. Growth in Passenger Transport As far as airport passenger traffic is concerned,
Sustained but more Moderate in the operational capabilities of the relatively
Tourism recently inaugurated third runway have
facilitated an increase in the offer of flights to a
The almost 2.9 million passengers who have daily average of almost 1000 takeoff and landing
passed through the Port of Barcelona in 2007, operations. This has proved fundamental in
including cruisers in transit, represent a 13.4% enabling passenger numbers to grow 9.3% and
increase relative to the 2006 total and an approach the figure of 33 million per year. In line
increase in absolute terms of nearly a thousand with that which has become a regular feature
passengers per day on average. These results and which it is hoped will continue to be the
give continuity to the intense growth future trend, international traffic -especially in
experienced over the previous two-year period the EU zone– has grown with much greater
and are based essentially on the expansion of intensity than domestic flights, which present a
the cruiser sector, both those ships that simply more limited potential and must now compete
put in at the city as well as those that have with the AVE high speed train. 
29
Hotel Activity and Overnight Stays in Barcelona
16 60,000
14 50,000
12
40,000
10
8 30,000
6
20,000
4
2 10,000
0 0
2001 2002 2003 2004 2005 2006 2007
Visitors Overnaight Stays –—– –––– Hotel Beds
Passenger traffic through Barcelona's port and economy in general, such factors as the
airport platform, with sustained increases of persistent increase in fuel and financing costs
around 10% for the third year straight, is one of have proven fundamental when considering this
the factors that may explain the equally type of acquisition. This seems to be confirmed
expansive variation in the city's hotel activity. by the fact that no particular type of vehicle –cars,
Leaving aside the fact that the proliferation of commercial vehicles or motorcycles– has escaped
low-cost flights has favored a greater propensity the stagnation or even slight downturn in the
for residents to fly, a good deal of the rise in number of new registrations. Despite this, the
both airport and port traffic corresponds to an province's automobile fleet has put almost
increase in the number of visitors to the city, 160,000 new vehicles onto the road, 7% more
both for pleasure as well as for professional or than were added in 2006.
business reasons. The available data referring to
the whole year –provisional at the closing of this In a year when incidents in metropolitan public
edition– indicates that more than 7.1 million transport have been frequent, concentrated for
visitors generated 13.6 million overnight stays in the most part in the suburban railway services,
54,000 hotel beds. which lost almost 2% of users in comparison to a
year ago, initial estimates indicate that the system
as a whole recorded over 930 million journeys,
2.5. Rising Prices Moderate the some 2.2% more than in 2006. This increase is
Increase in Consumption basically attributable to the Metro and explained
by its extended service at weekends, as well as
For the second year straight, the registration of by the rise in the population served and in the
vehicles in the province of Barcelona in 2007 did number of workplaces situated in the city and
not surpass the volume of the previous year, neighboring municipalities.
though it remains in the zone of record highs.
Besides the impact of expectations over medium- While in terms of average inflation the 3%
term evolution of the employment market and the registered in 2007 could be considered a
30
Pernoctacions (milions)
Places
Vehicle Registration and De-registration (province of Barcelona)
300,000
250,000
200,000
150,000
100,000
50,000
0
2001 2002 2003 2004 2005 2006 2007
Registration De-registration
contained increase, especially when compared such as those connected with services to
to the 3.8% of the previous year, this people, reasons for the intensity of this latest
assessment would contrast with the rising trend surge in inflation may also be found in the rising
of third quarter 2007. According to year-end prices of oil and foodstuffs.
data, the Consumer Price Index in the province
of Barcelona closed 2007 with a year-on-year
variation of 4.3%, considerably higher than a 2.6. Point of Inflexion in the
year ago and among the highest in recent years. Expansive Trend of Construction
This significant increase in the inflation rate was
also produced in the rest of Catalonia and in The total area of housing space included in
Spain as a whole, leading to a further rise of the licenses for new building sites and alterations
inflation differential relative to the EU average. In and enlargements approved in 2007 exceeded
addition to relatively typical inflationist tensions 1.4 million m2, some 24% less than the annual
Housing Construction and Mortgage Interest Rates
Housing Starts Interest Rates (%)
8,000 8
7,000 7
6,000 6
5,000 5
4,000 4
3,000 3
2,000 2
1,000 1
0 0
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Housing Projects Started (Barcelona) ––––– –––– Mortgage Interest Rates (%)
31
Evolution of Employment in Barcelona
(%)
10
5
0
-5
-10
-15
-20
96 97 98 99 00 01 02 03 04 05 06 07
—— —— Unemployment ———— Persons with Social Security
average of the previous two-year period. The market, the most significant in terms of number
number of new houses planned –a little over of transactions and operators. 
6,100– represents a 22% reduction. The
standstill that has characterized housing
development throughout 2007 responds, in the 2.7. Positive Balance in the Evolution
final analysis, to the decline in demand. A of the Labor Market
decline motivated by increases in prices and
financing in the real estate market. All of The profile of a steady slowdown shown in GDP
which translates into a further hardening growth throughout 2007 was reflected in a
of the conditions of access to house relatively intense deceleration in the process of
ownership. creating new jobs. At year-end the number of
workers registered with the Social Security had
The change in cycle undergone by the risen by 1.5%, eight percentage points less than
residential real estate sector in Barcelona has the 2006 increase. Stabilization of the active
been less dramatic than in the rest of the population, a further stage in the consolidation
country. The main reason for this is that in the of the growth recorded at the end of 2005 as a
city and its metropolitan area the excess of new consequence of the special regularization of
supply did not reach the magnitude of other foreign workers, enabled the year to close
areas, especially the more residential and maintaining a slight reduction in unemployment.
tourism-oriented zones. Nonetheless, the
process of residential housing price adjustment The tertiary sector was the only segment of the
–with a result of zero growth in annual average- economy able to generate new employment
was notable, especially in the second-hand opportunities in Barcelona. Besides
32
Evolution of Sectorial Employment in Barcelona
Vvaarriaiatcioión  ((%))
12
8
4
0
-4
-8
2002 2003 2004 2005 2006 2007
Industry Construction Services
compensating for the cutbacks in industry and industries, IT-related activities and, especially,
construction, the service industries added the health, education and social services were
almost 20,000 new jobs to the city's work the most dynamic areas in terms of creation of
market as a whole. The catering and hotel new employment.
33
3
The City of Barcelona and 
its Services 
3.1. Introduction 
The City of Barcelona offers a wide variety of services that can be
grouped into three main sections: a) services to citizens –services
provided for all the city's inhabitants collectively, b) services to the city
–services to the city as a physical space of public coexistence, and c)
promotion of Barcelona's economic activity. 
Like other large European cities, Barcelona is experiencing rapid, deep
transformations at many levels, making it an increasingly more
complex and more diverse city. From the Barcelona City Council we
are working to adapt municipal services and actions to changes in
social and economic structure in order to make Barcelona a
competitive and socially united city. 
3.2. Services to Citizens
Information, Documents and Most Frequent Procedures 
The City of Barcelona has established different channels of attention
and communication which provide citizens with access to all the
information referring to the city and simplify administrative procedures.
34
Information and Citizen Orientation Services
2003 2004 2005 2006 2007
Citizens' Telephone Service 
(Calls Attended) 4,218,420 3,882,137 3,943,597 3,388,600 2,958,150
Citizens' Information Centers 
(Procedures and Enquiries 
Handled) 2,073,859 2,185,896 2,385,791 1,968,060 2,101,591
Number of Website 
Visitors: www.bcn.cat 12,327,194 16,255,852 23,530,991 34,941,699 39,113,711
Administrative Procedures 
Carried out over the Internet 983,520 1,132,478 1,317,692 1,572,692 1,246,252
Personal attention to citizens is offered through Friday from 8.30 a.m. to 8 p.m. The service is
14 Municipal Information Centers –OACs– presented as an alternative way for citizens to
distributed around the city’s 10 districts, which carry out the simplest and most frequently
are complemented with specialized information requested procedures through an interactive
and consultation offices for subjects like terminal. These processes include residence
housing, education and attention for women. certificates, copies of certain documents and
During 2007, OACs were opened in the payment certificates for municipal taxes. The
Eixample district in May and in Nou Barris in processing of residence certificates has been
October. Improvements have been introduced in especially effective, representing 95% of the
the new centers aimed at reducing citizen procedures carried out through this channel.
waiting time and increasing the OACs’ capacity
to absorb the rising demand on their services. A campaign promoting the digital signature
through the CAT ID digital identification
A pilot test was carried out in 2007 involving the certificate was also set in motion in the OACs in
installation of a Self-service Kiosk in the new 2007, as part of the implementation process of
OAC in the Eixample, operating Monday to the new Electronic Administration Regulatory
Information and Orientation Services
5,000 45,000
40,000
4,000 35,000
30,000
3,000
25,000
20,000
2,000
15,000
1,000 10,000
5,000
0 0
2003 2004 2005 2006 2007
Telephone Enquiries OAC Enquiries ——— Website Visits
35
(thousands)
Website Visits (thousands) 
By-law (ORAE). In all, some 15,167 users have www.bcn.cat. This portal enables the City
registered their signatures to date. Council to foster citizen participation, facilitate
information on activities and installations in the
The 010 telephone service offers citizens city, open up Barcelona to the world and
information about facilities, events taking place, provide details of municipal activity, services,
how to get around the city, municipal services management and organization. Some 50 new
and activities and those of other public pages were incorporated into the site in 2007
organizations. It also helps with administrative and daily visits reached an average of 107,160,
procedures and formalities, and provides advice with downloads averaging 991,497 pages a day.
on how to administer municipal processes
included in the list of services. A new portal, “Tràmits On-line” (On-line
Procedures), was incorporated into the
Since March 2007 a new automatic information municipal website in April 2007 aimed at making
service has been in service offering coverage dealings with Barcelona City Council easier. One
when the 010 line is out of operational hours, in of the main objectives of this new tool is to
other words, Monday to Saturday from 10 p.m. increase and improve the administrative
to 8 a.m., on Sundays and bank holidays. relationship between citizens and the Council
Among others, the information options include through the use of the Internet channel,
the most important events taking place, duty enabling the on-line processing of municipal
pharmacies, Metro operating times, traffic hold- procedures. The site includes information on
ups, and so on. The service also allows for new some 800 procedures applying to municipal as
options to be added to the main menu to enable well as other public administrations.
inclusion of special events and festivals or other
activities. Events such as the Three Kings’ During 2007, the “barcelona.mobi” information
Cavalcade for instance, which receives up-to- service for cell phones initiated in 2006
the-minute coverage of its progress through the underwent a change in design and improvement
city streets. In 2007 some 150,676 calls were in content structure aimed at easing access to
handled by this service, which is provided in the most frequently-requested information. And
Catalan and Spanish. the “barcelona.mobi” SMS service provided
news and advice bulletins about the Mercè and
In addition, Barcelona City Council offers its the Three Kings’ Cavalcade to subscribed users.
citizens the 900 226 226 free telephone line that In all, the portal received 13,427 visits and
centralizes the reception and channeling of registered 5,450 messages, with some 535,109
incidents, complaints and suggestions related to pages being downloaded.
municipal services and responsibilities, as well as
the payment of taxes and fines by credit card. Education
This service received 193,500 calls during 2007.
It is the responsibility of the Institut Municipal
Access can be gained to all kinds of information d’Educació (Municipal Agency of Education)
about Barcelona via the city’s Internet website (IMEB) (www.bcn.cat/educacio), to plan and
36
manage the structure and administration of where the family actually lives. With the new
municipal education centers, as well as to system, the criteria for assessing proximity are the
oversee compliance with the objectives same for public and subsidized private centers
established in the Municipal Action Plan in the and are based on real distance, eliminating the
area of education. boundaries between zones, with information
being presented in the form of a map for each city
Resulting from implementation of the Municipal block and center. In short, the new model
Charter, since 2002 the Consorci d’Educació de represents benefits to families in terms of both
Barcelona (Education Consortium of Barcelona) local schooling and the free choice of center.
(CEB) (www.edubcn.cat), formed by Barcelona
City Council and the Generalitat of Catalonia, The municipal school network is made up of 94
has been the body responsible for functions, educational centers of all non-university levels,
activities and services in the field of education with 1,371 teachers and 15,165 registered
in the city of Barcelona. students, in addition to 431 participants in the
complementary services for infant education.
The CEB is now drawing up the Barcelona School
Map, intended to adapt all schools to a city-wide The 2007-2008 school year saw the opening of
profile through a model of local schooling. With two new nursery schools –EBM (Municipal
this in mind, planners are working on predictions Nursery School) Sant Medir, in the Gràcia
of urban land availability in growth areas, district, and the EBM Manigua in the Sant
including both public and subsidized private Andreu district– with 81 places each, and four
schools in their calculations in order to offer new schools are planned for the next academic
sufficient school places, establishing the criteria year. The new school of music has also opened
for definition of catchment areas and its doors in Nou Barris with initial capacity for
strengthening training programs. 300 students, while in the framework of the
service quality improvement plan, the IESM
Fruit of the Barcelona School Map, pre-enrolment (Secondary Education Institute) Narcis Monturiol
for the 2007-2008 school year was carried out was the first Vocational Training center in the
under the criteria of a new model of school municipal network to be awarded the ISO
catchment areas, the first in Spain to be based on 9001:2000 quality certificate.
Number of Students at Municipal Centers
School Pre- Primary Secondary 
Year Schools Education Education Fine Arts Others Total
2003-2004 2,972 2,781 3,442 3,000 1,175 13,370
2004-2005 3,209 2,747 3,820 2,953 1,483 14,212
2005-2006 3,304 2,741 3,587 3,058 1,543 14,233
2006-2007 3,688 2,719 3,637 3,263 1,775 15,082
2007-2008 3,797 2,782 3,806 3,517 1,263 15,165
No. of Centers 2007 59 13 9 7 6 94
37
Barceloneta-La Linked to the educational offer and with a view Culture
Fraternitat Library to guaranteeing access to educational
opportunities and insertion into the labor market, The Institut de Cultura de Barcelona - ICUB
the Projecte Èxit (Success Project) and Pla Jove (Barcelona Agency of Culture)
Formació-Ocupació (Youth Training-Employment (www.bcn.cat/cultura) is the institution
Plan) have been carried out once again this year, responsible for carrying out the set of municipal
aimed at helping students in the passage from policies aimed at promoting culture in
primary to secondary level and in the transition Barcelona, both through its own programs as
into the world of work. Various activities and well as by supporting the different cultural
programs were also set in motion to take culture agents active in the city.
into schools, many of them including initiatives
from the students and teaching staff, such as La The Barcelona Council of Culture was
Mostra de Teatre i de dansa (Theater and Dance established in 2007 as an instrument of analysis
Exhibition), Les escoles van a l’Auditori (Schools of and reflection on local cultural policies and
Go to the Auditorium), Òpera a secundària their key actions. The Council of Culture is one
(Opera in High School) and La mostra de of the first initiatives to arise out of the revised
programes culturals als instituts (Cultural Strategic Plan for Culture.
Program Exhibition at High Schools).
In October 2007, the program driven by the
The Municipal Institute of Education also ICUB regarding the Fàbriques per a la Creació
promotes spaces for participation to give the (Centers for Cultural Creation) was presented to
city a voice in the shaping and running of the plenary session of the Municipal Council.
education. The Consell Escolar Municipal The aim of this program, also the fruit of work
(Municipal School Board), Consell de la on the Strategic Plan, is to transform singular
Formació Professional (Vocational Training buildings in Barcelona into spaces which
Board), Consell de Coordinació Pedagògica generate culture, allocating them to organized
(Pedagogical Coordination Board) and Projecte groups and associations with a view to
Educatiu de Ciutat (City Education Project) are stimulating creation in the city. The first Center
all fine examples of this. for Creation is located in the Forum Park, and it
38
has been decided to dedicate it to the circus. In the framework of the local calendar of
Management of this space has been agreed festivals and traditions, the ICUB programmed
with the Catalan Association of Circus such activities as the Three Kings’ Cavalcade, a
Professionals. spectacular event involving 875 participants in a
five-kilometer route lined and followed by more
The offer in the city’s municipal and subsidized than 350,000 people; the Santa Eulàlia festival,
museums and exhibition centers resulted in a the city’s major festivity in winter, which
balance for the year of more than five million commemorated its 25th anniversary in 2007; the
visitors. This represented an increase over the Carnival, with holding of the first ever Gran Rua
previous year of 2%, with the most notable in the district of Gràcia; the Music Festival, with
growth of 25% and 23% being registered in the over 100 performances and coinciding on June
Center for Contemporary Culture (CCCB) and 21st with the simultaneous participation of more
the MACBA, respectively. A few outstanding than 100 countries around the world; and the
features of the year include: improvements in Mercè, the city’s most important festival with
the permanent collections and in the program of over 600 activities in 25 main locations. It began
activities and temporary exhibitions; in 2007 on September 21st with the Opening
inauguration of the refurbished Museum of Proclamation and lasted through September
Music in its new headquarters at the Barcelona 24th, closing with the Pyromusical show, but
Auditorium; transfer of the Textile Museum to this year featuring an Epilogue on the 29th and
the Palau de Pedralbes to enable provisional re- 30th in the shape of the Festival of Sky and
housing of the Barcelona Design Center until Space.
such time as work on the new building has
concluded; and the gradual implementation of a The cultural program of the city of Barcelona
computer program for the integrated has an unmissable date from June 26th to
management of museum collections. August 6th with the Grec Barcelona Festival.
Cultural Activity
5,500
5,000
4,500
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
0
2003 2004 2005 2006 2007
Library Loans Library Readers Visitors to Municipal Museums and Municipal-assisted Museums
39
(thousands)
The 22 theater productions, 9 dance headquarters. April 21st and 22nd saw
performances, 31 concerts and 13 theatrical celebration of the Món Llibre (Book World)
shows for children, circus, and hip-hop Festival, with 130 activities programmed by the
programmed in 19 venues around the city CCCB, the MACBA and the Plaça Joan
brought together over 165 thousand spectators. Coromines. May was the month of the 
The accent in the 2007 edition was placed firmly Setmana de la Poesia (Poetry Week) which, in
on promoting Catalan creators, the festival’s 2007 gathered together 95 activities,
international dimension, its own productions, outstanding among which was the Jocs Florals
the predomination of textual theater and the –the city’s poetry prize– and to bring down the
emphasis on encounters between and blending curtain, the Barcelona International Poetry
of cultures. festival.
Held in unique locations throughout the city and Promoted by the ICUB, this time in close
always featuring innovative formats, year after conjunction with the city’s districts, is the “+a
year the literary festivals fostered by the ICUB prop” (Closer) program, a series of cultural
gain huge public acclaim. The first proposal, in initiatives carried out through the different civic
February, was ““BCNegra: la setmana de la centers in the city. Collaboration in 2007 was
Novel·la Negra de Barcelona” (BCNegra: received from 16 facilities for contemporary art,
Barcelona’s Week of the Crime Novel) which, 12 for theater, 10 for dance and 123 for music,
among other activities, offered the “Simulation the four disciplines encompassed by the
of a Crime” activity in the Guardia Urbana police program.
Cultural Activity 
2003 2004 2005 2006 2007
Auditori (Auditorium)
No. of Concerts 277 311 282 396 624
No. of Spectators 335,093 393,907 375,908 399,047 481,047
Palau de la Música Catalana (Concert Hall) (1)
No. of Concerts 193 220 473 498 489
No. of Spectators 268,201 317,674 418,598 445,319 468,311
Liceu (Opera House)
No. of Performances 195 240 218 224 195
No. of Spectators 314,100 355,734 297,353 336,061 284,812
Teatre Lliure (Theater)
No. of Performances 344 291 334 367 285
No. of Spectators 62,499 67,115 68,513 79,397 70,070
(1) Includes, from 2005, concerts in the Petit Palau and those under the Education Service Program.
40
The inauguration took place in 2007 of the Barcelona Awards), which City Hall presents to
Sagrada Família and Sant Antoni libraries, in the the best cultural productions of the previous
Eixample district. This brought the city’s public year, and presentation of the medals for artistic,
library network to a total of 31 installations, scientific, cultural and civic merit. Numerous
managed by the Barcelona Library Consortium activities were also carried out on the
and providing service to citizens’ information, international scene, both in terms of cultural
training and cultural leisure needs. Some 36% exchange –through initiatives forming part of the
(578,044) of the inhabitants in Barcelona’s Barcelona al món (Barcelona in the World)
census hold library cards, which grant them program- as well as in the institutional world, in
access to book and document loan, as well as the shape of the ICUB’s presidency of the
free connection to the Internet and such Culture Commission of United Cities and Local
additional benefits as discounts in museums, Governments (UCLG).
theaters and bookshops. The balance for 2007
was one of 5.2 million library visitors, over 3.9 Personal Social Services
million documents loaned and almost 600
thousand Internet connections. Barcelona considers personal social services a
key factor in achieving an inclusive and
A significant contribution in the field of cultural cohesive city.
cooperation was made by the Barcelona-
Catalunya Film Commission, established to With regard to social welfare services for the
promote the city of Barcelona as a location for general population, the number of people
filmmaking. The Commission’s territorial area of receiving assistance at the 34 municipal social
operation was extended in 2007 with the services centers rose by 5.9% in 2007. The
inclusion of 10 new municipalities. Collaboration number of households receiving some kind of
on the 435 productions -45 of them feature- home help has grown 14.7% and the tele-
length films- shot in the city and their assistance scheme has been offered to more than
subsequent production was made possible 30,000 people, almost twice as many as in 2006.
thanks to the Taula de Coordinació de
Filmacions (Film Coordination Commission) of During the last four months of 2007 the City
the city of Barcelona, made up of Council designed the new model of Basic Social
representatives from the Guardia Urbana Services. Revision of the previous system was
(municipal police force), the Institut Municipal necessary to adapt it to the new Social Services
d’Informàtica (Municipal Agency of IT Services) Law approved by the Catalan Parliament in
and the Direcció de Patrimoni de l’Ajuntament October 2007, and to requirements in the
(City Council Heritage Directorate). implementation of the Law of Personal
Autonomy and Attention to People in
Finally and in the area of sectoral relations and Dependence Situations. It was also a response
cooperation, mention must be made of other to demographic changes and alterations in the
outstanding events, including the annual edition profiles of populations who accede to social
of the Premis Ciutat de Barcelona (City of services both now and in the future.
41
Eixample Citizen Implementation of the Law of Personal young people in situations of vulnerability or at
Service Office (OAC) Autonomy and Attention to People in risk of social exclusion. It also seeks to employ
Dependence Situations represented a major the socio-educational network as a space for
change in the organization of Primary Care social inclusion and the fostering of equality.
Social Services, and a thorough training plan Barcelona City Council currently offers 38
was carried out for all the professionals different types of services which range from the
involved. In December, primary care social area of social assistance and promotion, to
services concluded the first Individual Care services in the fields of education, culture, sport
Programs (PIA), which received some 8,582 and health.
applications in 2007.
As regards senior citizens, the Pla de Millora
In the sphere of social inclusion, throughout dels Casals i Espais de Gent Gran (Barcelona
2007 the different services of assistance and Senior Citizens’ Centers Improvement Plan)
shelter for the homeless located in the city’s commits the City Council to improving the 57
ten districts provided overnight municipal installations, guaranteeing a service
accommodation to 4,010 people, an increase of which is evenly distributed and whose basic
42%. Assistance offered in daycare centers rose provisions are adapted to the current needs of
from 1,104 people attended in 2006 to 1,332 in today’s elderly, as well as those of future
2007. generations.
The Municipal Program for Childhood and Furthermore, the Acord Ciutadà (Civic Accord)
Adolescence 2007-2010 was presented in 2007. for an Inclusive Barcelona, together with other
The Program sets out to make a priority of agencies promoting participation and engaged
guaranteeing the rights of children and in the area of social action and citizenship, such
adolescents by placing special emphasis on as the Consell Municipal de Benestar Social
42
(Municipal Social Welfare Board), Consell (Barcelona Association for Social Action),
Municipal del Poble Gitano (Municipal Board for among others, are all spaces for participation
the Gipsy People), Consell Assessor de la Gent which enable the direct involvement of the city’s
Gran (Assesment Board for Senior Citizens) and citizens and its social fabric in municipal social
the Associació Barcelona per l’Acció Social policies.
Social Welfare
2003 2004 2005 2006 2007
General Population
No. of Cases Dealt with by 
Primary Care Social Teams 132,765 132,969 137,890 144,099 153,099
No. of Persons Attended at 
Social Service Centers 39,456 38,429 41,793 42,444 44,943
No. of Households Receiving 
Home Help 4,275 4,480 5,409 6,370 7,308
Tele-Assistance: No. of 
Persons Attended 3,676 4,373 6,985 16,438 30,024
No. of Cases Dealt with by the 
Municipal Centre of Attention to 
Social Emergencies (CMAUS) 4,201 2,627 2,008 1,726 2,116
Poverty and Homeless Persons
No. of Persons Attended to by Social 
Insertion Teams (SIS) 3,477 3,459 2,874 3,661 3,902
No. of Overnight Stays by Homeless 
Persons 83,390 81,741 83,610 165,236 234,764
No. of Meals Served at Social 
Canteens 246,179 253,240 232,754 248,238 243,126
Children
No. of Children at High Social Risk 
Receiving Attention (EAIA) 3,374 3,086 2,946 3,069 3,315
No. of Immigrant Minors Lacking 
Family Support Attended 127 93 92 94 69
Foreign Immigrants 
No. Attended by the Attention to 
Immigrants, Foreigners and Refugees 
Service (SAIER) 20,126 21,545 24,123 21,018 20,417
No. of Persons Registered at the 
SAIER 14,947 17,141 18,473 15,859 17,286
Senior Citizens
No. Benefitting from the Targeta 
Rosa (Pink Card) 261,846 263,501 262,366 261,813 260,767
43
Care for the Disabled of people with intellectual disabilities; a
promotion campaign has been carried out to
Activities carried out in the city of Barcelona guarantee easier access to shops; and work has
aimed at supporting and helping people with been carried out to ensure communicative
some kind of disability are the responsibility of accessibility by facilitating written on-screen
the Institut Municipal de Persones amb transcriptions for films, translations in sign
Discapacitat (Municipal Agency of Disabled language and into Braille in the case of
Persons) (www.bcn.cat/imd). The Agency’s goal documents such as the City Guide.
is to achieve a city without barriers or obstacles,
working towards the social integration of the As regards accessibility on public transport and
disabled and improving their quality of life. the city streets, 100% of the bus fleet is now
fully adapted, some 70 Metro stations are
A wide range of services are provided with a equipped with elevators and there are over
view to facilitating and promoting accessibility 1,000 kilometers of accessible thoroughfares.
for people with disabilities. These include, for Furthermore, a program was set in motion to
example, personalized attention, early care cover the irrigation bases of trees that impede
services for children up to 6 years old, access to bus stops, an initiative intended to
employment advice, residential services and benefit the elderly and people with impaired
specially adapted public transport, among mobility.
others.
The pilot project Per l’Autonomia Personal i la
The number of enquiries attended to by the Vida Independent” (For Personal Autonomy and
Public Attention Service (SAP) rose by 18.6% in Independent Life) was further developed in
2007, interventions made in the Nou Barris and 2007. This is a pioneer initiative in Catalonia
Ciutat Vella Early Care Services grew some which enables people with serious physical
8.8% and the employment contracts secured by disabilities to become more independent. Its
the Equip d’Assessorament Laboral (Work novelty lies in the introduction of the figure of
Advisory Team) increased by 6.6%. Additionally the personal assistant, with the project
this year, special emphasis has been placed on representing an alternative to living in residential
the provision of support services to the families centers or with the family.
Care for the Disabled
2003 2004 2005 2006 2007
No. of Disabled People Attended 17,778 18,770 19,870 21,833 21,627
No. of Entities Informed 5,689 5,500 5,396 5,400 5,400
No. of Enquiries (Information-
Advice) 7,524 12,160 16,669 33,275 40,378
No. of Journeys by Special 
Transport 130,311 155,063 189,270 237,462 243,084
44
Funeral Services
Reconditioning and improvement work has been
Management of the city’s funeral services and carried out during 2007 in the monumental
its cemeteries and crematoriums is carried out cemeteries of Montjuïc and Poblenou, with the
by two mixed-economy companies in which building of new niches, tombs and family vaults
Barcelona City Council holds a majority stake: and the reconstruction of sepulchers, some of
Serveis Funeraris de Barcelona SA and them of outstanding artistic value.
Cementiris de Barcelona SA.
With a view to ensuring protection and
Serveis Funeraris de Barcelona SA dissemination of the cultural heritage
(www.sfbsa.es) is mainly in charge of the represented by Barcelona’s cemeteries, an
management and financial operation of the agreement has been signed with the UNESCO
viewing rooms, the organization of burials and Center in Catalonia which will lend its support to
the transfer of the deceased, while also offering a the Barcelona Cemeteries Route. The aim of this
range of complementary services to bereaved initiative is to make citizens aware of the
families. architectural heritage to be found in the city’s
cemeteries. The Poblenou Cemetery Route has
In 2007, the occupation level of the 71 viewing been open since 2004 and work is currently in
rooms situated in the Company’s four funeral progress to offer a new itinerary through the
parlors in the city (Collserola, les Corts, Sancho Montjuïc graveyard.
de Ávila and Sant Gervasi) remained at around
82%, and the first center in Catalonia to be Finally, initiatives worthy of note among the
adapted for the observance of Muslim rites prior environmentally-friendly measures adopted in
to burial was established in the Montjuïc the management of funeral services include the
Cemetery. use of electric vehicles, both for funeral services
as well as for user-transport, the introduction of
Cementiris de Barcelona, SA (www.cbsa.es) is biodegradable cremation urns, and the
responsible for the management, development operation of a filtration plant at the Collserola
and financial operation of nine cemeteries crematorium to reduce the release of dioxins
(Collserola, Horta, Les Corts, Montjuïc, Poblenou, and mercury into the atmosphere. In this sense,
Sarrià, Sants, Sant Andreu and Sant Gervasi) and once again this year the ISO-9001-2000
two crematoriums (Collserola and Montjuïc). certificate for these facilities was renewed.
Funeral Services
2003 2004 2005 2006 2007
No. of Funeral Services 20,770 19,244 20,340 17,868 17,641
Cremations 6,246 5,540 5,988 5,877 6,566
45
Sports the year. There was also an entire series of
singular international events, such as the
The Institut Barcelona Esports (Barcelona Meridian Cup, the Table-Tennis World Cup, the
Sports Institute), is a public body responsible for European Baseball Championship and Olympic
the management and promotion of physical Qualifier, the start of the Barcelona World Race,
activities and sports in the city of Barcelona. Its the 4th Baesque Pelota World Cup and the 7th
main functions are to promote sports for all World Sub-22 Cesta Punta Championship. Once
citizens and organize sports events. again this year, Barcelona was chosen to host
the Presentation Ceremony of the Laureus
The year 2007 was declared Year of Sport in Prizes, the world’s most prestigious sports
Barcelona. Celebration of this special occasion awards presented to sportspersons for the
involved preparing more than 300 activities merits they achieved during the previous year.
aimed at spreading awareness of the benefits to
health of practical exercise, while consolidating Another outstanding event took place in 2007,
Barcelona as a model of a sports city. In this namely inauguration of the new Olympic and
sense, the Practica Barcelona! guide was Sports Museum. The project was initiated in
published containing information about the 2001 and has finally materialized as a building
network of facilities, organizations and urban of some 4,000 square meters dedicated to
spaces dedicated to sports in the city, along displaying the history of different sports
with the corresponding disciplines that can be disciplines from the time of the Ancient Greeks
practiced in them. to the present day, bringing together the most
famous international names ever associated
Work has continued in the area of promotion, with the world of sport.
fostering physical activity and sport in specific
groups such as school children (both as part of Housing Promotion and Improvement of the
the school timetable and as extra-scholar Urban Landscape
activities), the disabled, senior citizens and
people who have recently arrived to the city or One of the primary objectives of the City
are at risk of social exclusion. These programs Council is to provide access to decent and
include Aprèn a nedar (Learn to Swim), Escacs proper housing for all Barcelona citizens. To this
Escolars (School Chess) and the initiative end it drew up the 2004-2010 Municipal
promoting minority sports Prova-ho (Try It). Housing Plan, one of whose principal lines of
action is to promote the building of new
Among the huge number of sports events dwellings and to implement social and housing
organized in 2007 and worthy of special note for rehabilitation policies.
their importance to the city were the Barcelona
Marathon, the Caminada Internacional de More than 10,000 subsidized and/or easily
Barcelona (Barcelona International Walk) and the affordable dwellings, both for sale and rent,
ninth edition of the Cursa dels Nassos (Race of were started in the period running from 2004 to
Noses)-Sant Silvestre, held on the last day of 2007 to cover the needs of certain groups such
46
as the young and senior citizens. The Patronat Young), a service specialized in housing
Municipal d’Habitatge (Municipal Housing provision aimed at young people between the
Agency) (www.pmhb.org), a local public entity, is ages of 18 and 35 and intended to free up
the city’s main public developer with apartments to rent for this group, offering
responsibility for promoting some 37% of the financial guarantees and advantages together
Plan’s dwellings. Other developers involved with legal and technical advice. Likewise, 2007
include public administrations, cooperatives, saw creation of the Consell de l’Habitatge
non-profit-making institutions and firms from the Social de Barcelona (Barcelona Social 
private sector. Examples of projects carried out Housing Board), a new advisory body bringing
this year can be found in the handover of 32 together representatives from all related sectors
dwellings for rent to young people in the Marina in a move to monitor and assess the city’s
de Port district, and the allocation of 39 housing policies and propose measures and
dwellings with services for the elderly in the actions.
Sant Martí district.
The recovery for public use of the inner court
Precisely the aim of these apartments with areas of city blocks is being carried out through
services is to enable senior citizen tenants to the mixed-economy company ProEixample SA
maintain their levels of personal autonomy as (www.proeixample.com). The aim of this project
long as possible by offering a support service is to ensure that one in every nine blocks has
including both direct and indirect assistance an interior space open for use by all citizens by
through the tele-assistance network. It should the year 2010. Nine inner courts have been
be emphasized that the development of this opened up this year, including the Mercè Vilaret
type of dwelling encompasses sustainable Gardens and the Gardens of the Joan Oliver
building methods characterized by the types of Library, bringing the number of spaces
materials employed and their inherent energy- recovered to date to 38. Following the original
saving properties. idea of Ildefons Cerdà, the intention is to
transform the Eixample district into a mosaic of
Management was assumed in 2007 of the new green zones in the very heart of urban
Servei d’Habitatge Jove (Housing for the Barcelona.
47
Reconditioning, Housing and Urban Landscape Improvement
2003 2004 2005 2006 2007
Housing Stock of the Municipal 
Institute of Housing
Managed Dwellings to Let 4,248 5,268 5,386 5,201 5,218
Managed Dwellings for Sale 3,105 2,932 2,837 2,661 2,655
Commercial Premises 457 457 415 494 376
m2 of Land Available 34,580 36,300 54,653 48,196 43,216
3.3. City Services collect fallen leaves, cleaning teams for the
almost 4,600 linear meters of beach, and
Maintenance of Services and Urban specialists equipped to remove graffiti, in
Infrastructure addition to the emptying and collection of waste
from the city’s 22,000 waste-paper bins.
Barcelona is a city that makes massive use of its
public space. As is to be expected in a The collection of domestic waste in Barcelona is
Mediterranean city, this use has intensified over carried out using different types of containers
recent years due both to sustained growth in the distributed throughout the city, together with
number of visitors the city receives and the pneumatic disposal points. There are also 11
great variety of public events it holds as well as district Green Points or waste disposal points, 8
to increased activity resulting from the city’s zone Green Points and 96 stops on the Mobile
newcomers. The City Council is thus constantly Green Point route. The city also offers collection
improving its provision of urban services, services aimed at those shops and businesses
making them more cross-departmental, that generate large amounts of waste, especially
decentralizing them to the districts and involving along the main shopping streets, as well as the
more technical staff and general personnel to collection and disposal of large objects.
ensure their effectiveness.
The amount of waste collected in Barcelona in
Different urban characteristics and intensities of 2007 increased by 1.9% in relation to 2006,
use require different types of cleaning services representing an average of 1.48 kg per
to keep the city tidy (manual, mechanical and inhabitant/day. Of the 865 thousand tonnes
mixed waste collection or hosing with water). collected, 32% corresponded to selective
These also include rapid intervention mobile collection, some 7.4% more than the previous
units for emergencies, reinforcement teams to year.
48
Lighting, Paving, Drainage Systems and Cleaning
2003 2004 2005 2006 2007
Cleaning and Waste Collection
Urban Waste (tonnes) 833,455 848,771 858,868 849,332 865,095
Selective Collection (tonnes) 206,077 231,812 253,839 267,240 287,059
– Paper-Cardboard 57,200 65,163 79,268 85,945 94,856
– Glass 20,053 21,675 23,859 25,901 29,917
– Cans-Packaging 10,642 11,696 12,661 14,086 17,053
– Organic Waste FORM 67,639 86,269 86,296 86,210 86,915
– Textiles 498 1,489 1,666 1,499 1,921
– Other Green Point Waste 13,912 14,195 14,232 15,603 18,240
– Selective – Mercabarna 7,046 453 4,080 5,609 5,989
– Others: Selective – Parks 865 551 509 584 591
– Large Objects 28,222 30,322 31,267 31,803 31,577
Selective Collection/Total (%) 24.7 27.3 29.6 31.5 33.2
Lighting (units) 162,791 165,024 167,004 165,674 166,919
Street Lighting 137,047 139,261 139,639 140,681 143,239
Artistic Lighting 4,842 4,861 4,682 4,005 3,351
City Tunnel Lighting 10,524 10,524 12,305 10,610 9,951
Ring Road Lighting 10,378 10,378 10,378 10,378 10,378
Street Paving (m2) 464,465 323,464 866,631 1,183,589 540,502
Drainage System (m) 167,814 161,895 136,606 105,836 137,176
Implementation of the 2005-2007 streetlamps. Furthermore, almost 12,000 lamp
Comprehensive Improvement Plan has had a posts were treated with anti-poster paint, and a
significant impact with regard to the total of 7,192 sidewalk ramps adapted, 32 of
maintenance of public space, bringing an which were replaced with more easily accessible
improvement to the streets of Barcelona through single-level platform roads.
a variety of actions of different intensity
coordinated with all the agents involved. Work The public lighting in the city comprises 143,239
has been carried out in some 1,800 streets, lighting points with an installed electrical power of
including repaving and improvements in 21,409 kW. The ongoing energy-saving program
accessibility, street structures, signposting, continued in 2007 with the renewal of existing
sidewalks, urban furniture, the sewer and drain streetlamps, enabling higher efficiency products
system, traffic lights, urban green spaces, public to be introduced, as well as the installation of new
fountains, street lighting and so on. Some control panels equipped with systems for
467,890 m2 of sidewalk have been repaired and reducing consumption. An overall energy saving
927,182 m2 of streets resurfaced, much of it with of 1,326,899 kWh has been achieved thanks to
noise-reducing paving. The number of street the use of high-pressure sodium vapor lamps with
lights replaced amounted to 12,802, along with higher performance and efficiency, which enable a
the replacement of 2,350 contaminating reduction in consumption.
49
Maintenance and Urban Services
2003 2004 2005 2006 2007
Sanitation
Length of Sewer System (km) 1,509 1,526 1,533 1,545 1,563
Sewer and Drain Network Cleaning (km)2,374 2,326 2,239 2,136 2,427
Tapping Ground Water
Use of Ground Water (m3) 538,831 697,786 713,886 705,201 789,006
Energy Plant of Besòs
Incinerations (tonnes) 360,193 328,832 336,418 330,844 327,671
Electricity Production (MWh) 174,037 155,409 160,406 131,579 156,649
Barcelona has 10 rainwater storage chambers sewers and the use of ground water in
and a 1,563 km-long network of sewers. Work is conventional vehicles.
continuing on optimization of the system’s
maintenance, with new criteria of cleaning and With regard to the Barcelona Agenda 21, by the
work inspection being employed and special end of 2007 some 500 institutions and citizens’
emphasis being given to improving organizations had signed the Compromís
environmental factors and sustainability in Ciutadà per a la Sostenibilitat (Citizen’s
accordance with the Agenda 21 commitment. Commitment to Sustainability). This undertaking
Treatment plants for the recovery of sand and is made up of ten goals, one of which is to make
for water purification were also put into Barcelona a city with the highest levels of
operation in 2007, and the reduction in water quality in terms of environment and health.
consumption continued, with the use of Measures carried out to this end have centered
combined vehicles equipped with a system for on the control of noise pollution through the
re-circulating water for cleaning drains and preparation of a Strategic Noise Map and an
Cleaning and Waste Collection
880 45%
40%
840 35%
30%
800 25%
20%
760
15%
720 10%
5%
680 0%
2003 2004 2005 2006 2007
Solid Urban Waste (SUW) ———— Selective Collection
50
(thousands of tonnes)
% selective collection / SUW
increase in noise measurement and evaluation Spaces in Contact with Nature
activities as a tool for support both in the
districts as well as in other municipal The city’s public green spaces and beaches
departments. make up an element of environmental balance
which contributes to improving both the life
The implementation of initiatives to promote quality of Barcelona residents as well as the
renewable energy and the improvement of quality of the city’s environment.
energy efficiency is carried out through the
Local Energy Agency, a body specialized in It should be borne in mind that in a compact,
energy matters and in providing support to Mediterranean city like Barcelona the
municipal departments. During 2007, 18 new management of these spaces presents singular
photovoltaic power plants were started up in characteristics from the ecological and social
different public facilities and the surface area point of view. One the one hand, the climate and
covered by solar heating panels in the city of urban conditions are especially demanding on
Barcelona reached 51,436 m2, with an estimated vegetation, and on the other, the city’s green
production of 41,149 MWatts per year and a spaces and beaches are all subject to constant
total annual saving equivalent to 7,235 tonnes of use. 
CO emissions. The new municipal power plants
2
are equipped with a monitoring system which In this respect, the Institut Municipal Parcs i
enables visualization of performance data in real Jardins de Barcelona (Barcelona Municipal
time and may be followed via the canal solar Agency of Parks and Gardens)
bcn (BCN Solar Channel) on the city’s website, (www.bcn.cat/parcsijardins) is in charge of the Tibidabo Park and
www.barcelonaenergia.cat. creation and maintenance of these green spaces Viewpoint
51
as well as the management of almost 5 areas are being progressively remodeled to
kilometers of beaches. adapt them to current legislation, and the Àrees
de Joc Accessibles i Integradores (Accessible
An entire series of infrastructure improvement and Integrating Play Areas) have been created.
projects was completed in 2007 in several of the With one in every district, these spaces enable
city’s parks, including the Parc de l’Estació del children with some kind of handicap to enjoy a
Nord, the Jardins de Montserrat, the Jardins de play area just like the other kids.
la Mediterrània, the Parc del Putget and in the
Plaça de l’Assemblea de Catalunya. Among The presence of urban allotments in the city has
other measures, the work undertaken consisted progressively extended in recent years since the
in renovating pavements, lighting and sewers, initiative was first introduced in 1997, and there
and it was carried out simultaneously with the are currently ten urban allotments, one in each
ongoing comprehensive rehabilitation of the district. The three-fold aim of these spaces
city’s eleven parks. In this sense, the Parc del consists in recovering urban zones for public
Guinardó and the Parc del Turó are examples of use, offering retired people a place to do some
areas where work has started this year. Mention gardening and serving as an agricultural
must also be made of the “International Urban learning space for students.
Landscape Award” which was presented to the
architectural project for the Parc Central de Nou With regard to the city’s beaches, a new
Barris. This prize is a recognition of excellence initiative launched in 2007 was the
in the redesigning of urban spaces based on www.bcn.cat/platges website which provides
sustainability and innovation. live information on the state of Barcelona’s
seven beaches (Sant Sebastià, Barceloneta,
Once again this year work continued on Nova Icària, Bogatell, Mar Bella, Nova Mar Bella
guaranteeing accessibility to public green and Llevant). The site offers a wide spectrum of
spaces for people with impaired mobility details about the quality of the water, sea
improving, among other measures, the entrances conditions, the weather and the water
to the Parc de la Guineueta and the Plaça Soller. temperature. Also worthy of note is the
consolidation of the Centre de la Platja (Beach
Public green spaces are areas where people can Center) as a service giving information and
enjoy nature side by side. With this is mind, assistance to beach users as well as
every year a number of activities are organized programming a range of activities. Some 10,500
with the aim of reinforcing the defense of and people were attended in 2007 and over 3,600
respect for the environment. Notable examples took part in activities organized by the Center.
of this in 2007 were the Festa de la Primavera
(Spring Festival) and the “Música als Parcs” Barcelona beaches are fully accessible by
(Music in the Parks) series of concerts. people with impaired mobility, but they also
offer two special services of great interest to the
In line with the Pla d’Actuació Municipal 2004- disabled: the free loan of amphibious chairs and
2007 (Municipal Action Plan), children’s play the possibility of bathing with the assistance of
52
support staff. Users of the latter certification. Award of this certificate recognizes
initiative increased by 89% with respect to the planning and implementation of an
2006. environmental policy which includes a
commitment to continuous improvement and the
It should be added that the environmental prevention of pollution, together with an
management systems of Barcelona’s public undertaking to comply with current
green spaces and beaches hold ISO 14001:1996 environmental legislation and regulations.
Public Spaces and Urban Facilities
2003 2004 2005 2006 2007
Urban Green
Urban Green Zone (ha) 1,036 1,040 1,042 1,052 1,062
No. of Trees on Public Thoroughfare155,279 155,433 153,343 151,772 153,746
Automatic Irrigation (thousands m2) 2,236 2,505 2,461 2,457 2,492
Other Spaces 
No. of Children’s Play Areas 624 645 628 639 683
Leisure Spaces reproduced, as well as a center for scientific
research and development.
The municipal firm responsible for 
management of the Zoo, Tibidabo Amusement Educational activities are addressed to both
Park, the Montjuïc Park and the Fòrum Park is students and adults. The year 2007 saw
Barcelona de Serveis Municipals, SA launching of the Aula Oberta (Open Classroom),
(www.bsmsa.es). an educational space in the open air, and with
regard to the reproduction of species, more than
Barcelona Zoo (www.zoobarcelona.com), fifty births took place, including one
located in the Parc de la Ciutadella and with chimpanzee, two meerkats, one tapir, a leopard
more than a hundred years of history, has and several tortoises. Of special interest among
installations that reproduce the natural habitat the scientific investigation projects being carried
and autochthonous flora of each of the more out at the Zoo are the veterinary research
than 300 species in its animal collection. The studies and those of research into simians.
number of visitors to the Zoo in 2007 rose by
8.4% with respect to the previous year, passing The Tibidabo Amusement Park
the 1.1 million mark. (www.tibidabo.es), situated at the highest point of
Barcelona, combines nature, fun, shows and
Besides being a space for leisure, education services. Free access to the 500-metre mark on
and the dissemination of knowledge about the the side of Collserola Mountain was opened to
animal world, the Zoo is a place where the general public in 2007. The huge and now
endangered species are maintained and freely accessible boulevard known as the Camí
53
Tibidabo Leisure and del Cel (Pathway to the Sky) is a unique part of ride to the highest part of the mountain
Amusement Park city to be enjoyed by all. In a measure intended surrounded by the most magnificent panoramic
to improve accessibility to the park, public views. Finally, mention should also be made of
transport has been reinforced by raising the the inauguration of the Parc de la Primavera, a
frequency of buses and increasing the passenger new green zone of some 1.9 hectares for public
capacity of the Funicular. Another event this year use located on the northern face of Montjuïc
was the opening of a new feature to be added to Mountain which features, among other services,
the more than 25 existing attractions, Dididabo, a a huge accessible play area for children.
4-D cinema offering such visual thrills as speed
and vertigo and tactile experiences involving For its part, the highly diverse offer of leisure
water, fog and wind. activities combined with its excellent connection
to the general urban network have converted
The Parc de Montjuïc is a meeting place for the Fòrum Park (www.bcn.cat/parcdelforum)
nature, culture and sport in the city of into one of the city’s most important leisure
Barcelona. A new element of interest was areas. The Park is the venue for all kinds of
unveiled in 2007, with the completion of work on events related with music and art, including
the highest level of the Passeig dels Cims, a concerts, festivals and fairs. It also presents
pathway which, besides giving access to the other cultural proposals such as the Barcelona
gardens and facilities located in that zone of the Sensacions and Ciutat Barcelona Projecte
park, is also a boulevard-lookout point which exhibitions, as well as activities addressed to
provides outstanding views of the city. The new school students and organized groups.
Montjuïc Teleferic cable car entered into service
this year as a singular means of transport aimed During the summer the Fòrum Park opens up a
at the tourism and leisure sectors and offering a bathing area to the public, with monitored zones
54
of shallow sea which occupy an area of some 2 and the number of buses using biodiesel as a
hectares. The Park also offers a wide variety of renewable and less contaminating fuel has been
water activities such as underwater guided increased.
tours, diving courses, catamaran excursions,
water-skiing and kayaking, among others. One As regards the Tram, the city currently has five
of the new attractions this year has been the routes and has continued expanding the service
opportunity to carry out a variety of underwater this year, extending the Trambaix T3 line to Sant
activities to discover the Park dels Esculls, an Feliu de Llobregat and the Trambesòs T5 line to
example of the recovery of the Barcelona Badalona.
shoreline.
In a bid to promote sustainable travel and
Transport and Traffic strengthen intermodality between different types
of public transport, 2007 saw the launch of
Barcelona is working to consolidate a model of Bicing, a new system of individual public
mobility based on the principles of safety, transport. Open 365 days a year, the initiative
sustainability and efficiency. The balance in consists in making bicycles available for citizens
different transport alternatives, the more rational to use to make short, everyday journeys in the
use of private vehicles and the promotion of city. Bicing stations are located close to Metro,
collective transport are characteristic aspects of railway station and car park entrances, and at
this model. In this sense, once again this year year-end the number of subscribers to this
the public transport service has continued to be service had exceeded 100,000, with 3,000
expanded and improved. bicycles available at some 200 stations.
The Metro is one of the main forms of transport The Ona Glòries and Biomèdic municipal car
used by Barcelona citizens. Improvements in parks came into service in 2007, and work
accessibility have been made in a number of concluded on construction of the first 
stations during 2007, infrastructure work has parking lot exclusively for motor cycles, situated Neighborhood Bus 
been carried out on certain lines and the service in the Gràcia district. A further initiative, the (La Salut)
has been reinforced, arriving at a record number
of 121 trains circulating simultaneously at peak
times on working days. Uninterrupted service of
the Metro network and urban railways on
Saturday nights and the nights before bank
holidays has been introduced with a view to
fostering night-time travel on public transport.
Additionally, more than 50 bus routes have been
reinforced with improved frequency and the
incorporation of new vehicles, several routes
such as the 102 and 130 have been extended,
55
integral regulation of street parking, has laws for pedestrians and cyclists, numerous
achieved its objective of preferential use by measures were applied to reduce the city’s so-
residents, with only 3.8% of these parking called risk points, more traffic lights were
places being occupied by vehicles from outside installed and signposting was reinforced.
the vicinity. Furthermore, educational programs working
content related to mobility and civism were
As far as road safety is concerned, approval offered during 2007, aimed at children from 3 to
was granted to the new text of the traffic by- 18 years of age.
Mobility
2003 2004 2005 2006 2007
Urban Mobility
No. of Metro Passengers (millions) 332.0 343.3 345.3 353.4 366.4
No. of TMB Bus Passengers 
(millions) 203.7 205.1 205.0 207.7 210.5
No. of Tram Passengers (millions) - 7.7 13.0 16.9 20.9
Bus / Taxi Lane (km) 98.0 98.0 101.0 109.5 109.7
Cycle Lanes (km) 121.7 124.4 127.5 128.9 129.8
Parking Spaces
No. of Loading and Unloading 
Areas 8,950 9,177 10,440 10,780 12,730
No. of Surface Parking Spaces 
(free) 147,068 181,198 138,438 137,326 137,119
No. of AREA Spaces (Blue Zone) 6,933 7,158 10,409 10,227 10,322
No. of Green Zone Spaces - - 33,484 33,484 30,160
No. of Motorcycle Parking Spaces 13,171 17,759 37,162 38,234 38,040
Public Transport Passengers
400
350
300
250
200
150
100
50
0
2003 2004 2005 2006 2007
Metro Passengers Bus Passengers Tram Passengers
56
(millions)
3.4. Promotion of Barcelona’s foreign business. An example of this may be
Economic Activity found in the Ponts Empresarials (Business
Bridges), organized jointly with Barcelona
Promotion of the city’s economy Chamber of Commerce, which are aimed at
helping to establish commercial and business
The City of Barcelona’s economic promotion contacts with other geographical areas and to
sector is responsible for developing business study new models of economic and business
activity in the city and helping to increase the development. Two such Bridges were organized
competitiveness of the city’s small and medium- in 2007: one in Ho Chi Minh City with an
sized businesses. extension in Singapore, and the other in Mexico
City and Monterrey. Other examples include the
The City Hall offers the services of Barcelona organization of economic prospection missions,
Negocis (Barcelona Businesses) participation in fairs and congresses and the
(www.bcn.cat/barcelonanegocis) to all those reception of foreign business delegations. All
companies and professionals that decide to with the aim of attracting innovative foreign
settle or do business in Barcelona. This service companies with talent to Barcelona.
provides support and technical advice at every
stage of the process, from taking the decision to As a result of public-private collaboration,
invest in Barcelona to the development and Barcelona is able to offer a range of platforms
consolidation of the project, including its for the international promotion of economic
installation and start-up. sectors and future activity in which Barcelona
has a positive edge over other cities and in Mobile World
The City of Barcelona also organizes activities which foreign promotion can be particularly Congress at Fira de
to promote the city and its surrounding area in useful. These platforms are grouped around the Barcelona (Barcelona
international markets, with the aim of attracting “Barcelona” trademark and encompass areas Trade Fair)
57
such as the ITCs, the aeronautics and economic requirements and which, overall,
space industry, the environment, the food encompasses over 140 thousand participants.
sector, design and biotechnology, among
others. The promotion of entrepreneurial initiative
includes expert advice, customized programs
The municipal company 22@ Barcelona, SA is for different groups, independent-access
currently engaged in a project of urban, applications and contents, a system of access
economic and social renewal in the former to financial institutions and the
industrial areas of the Poblenou district. The aim Barcelonanetactiva portal, which has been
of this exercise is to transform Poblenou into a overhauled to provide increased contents and
significant scientific, technological and cultural improved accessibility. The year 2007 also saw
platform in which the proximity of a varied and conclusion of the BCN Emprèn en Igualtat (BCN
ample supply of highly-qualified human capital Does Business in Equality) program, through
will favor the creation of joint projects between which 40 new companies formed by people with
the company’s research teams and the business special difficulties were created.
world. The main clusters being developed are in
the audiovisual field, the information and Measures promoting business cooperation to
communication technologies (ICTs), assist the growth of young companies were
biotechnology and energy. Cutting edge intensified in 2007, with the organization of
companies, universities and centers for activities to facilitate access to finance through
continuous training, research and technology the direct participation of public and/or private
transfer all coexist side by side with the investors, and technology and innovation
everyday activities of the local neighborhood bridges were held in Boston, Silicon Valley and
–commerce, small workshops and other China. The on-line business training program
services– making up a rich, productive fabric. Eines Bàsiques de Gestió (Basic Management
Tools), the network of expert mentors and the
Fostering Employment and Entrepreneurial customized actions for businesswomen are just
Initiative a few of the proposals aimed at improving
company management. Members of the
The City of Barcelona carries out a policy of Xarxactiva (Active Company Network) increased
fostering employment, entrepreneurial initiative to 603, multiplying the opportunities of business
and innovation through Barcelona Activa cooperation and networking.
(www.barcelonactiva.cat), a local development
agency engaged in promoting coordination, Regarding employment access, inclusion and
agreements and cooperation with other public improvement, in 2007 a total of 642 unemployed
and private agents. people began their journey towards a job
through the Barcelona Avança en Ocupació i
Barcelona Activa offers a wide and varied group Inclusió program (Barcelona Advances in
of programs and activities which are Employment and Inclusion). Additionally, four
progressively adapted to changing social and workshop-schools were completed –Can
58
Saladrigas, Can Soler, Sant Llàtzer and the employment tendencies, “Porta22, Espai de
Facilities Workshop-school for Sport and noves ocupacions” (Place for New Jobs) now
Culture– which have empowered some 400 registers more than 36,000 participants per year.
unemployed young people through work This space was renovated and the program of
experience. These initiatives have, at the same activities widened to include a total of 387
time, enabled the restoration of a baroque dome initiatives in 2007. The policy of bringing new
and a masia or country house, have contributed employment opportunities closer to educational
to the new library in the Poble Nou district and centers was also intensified, reaching the figure
have facilitated the refurbishing of the Bàscula of 712 groups with 14,000 participants. 
sports facilities.
For its part, the Cibernàrium is constantly
The training opportunities provided by revising its contents to be able to offer citizens a
Barcelona Activa are addressed to people space in which to bring themselves up to date
actively seeking employment who need a on the latest advances on the Internet and in the
quality, training-based complement including new technologies.
practical experience to help them in their
search. These opportunities are also aimed at In the field of international cooperation, during
professionals in active employment in small 2007 Barcelona Active led or participated in
companies who need continual training to such projects as @lis, Urb-AL, Detect-It,
improve their professional prospects. Invesat, EurOffices, and Equal, among others,
and increased the volume of projects
In terms of career guidance, competency addressing the transfer of knowledge to other
training and the dissemination of new regions of the world.
Barcelona Activa Activities
2003 2004 2005 2006 2007
Firms Installed in Business 
Incubators and Technology Parks 121 114 110 122 116
Assisted Firms (Creation and 
Consolidation) 1,453 1,314 1,310 1,483 1,555
Total Number of Participants 109,790 126,941 143,442 154,573 140,044 (1)
Main Activities of Participants:
Promotion of Entrepreneurial 
Initiative 20,869 27,425 33,353 39,260 15,944 (1)
Porta22, Espai Noves Ocupacions 
(Place of New Jobs) 6,063 26,154 33,365 36,170 36,222
Cibernàrium 44,027 49,774 50,637 50,629 53,510
Services for Employment 24,901 17,678 (2) 17,103 17,292 20,651
Training Actions (Continual and 
Occupational) 3,091 2,070 2,341 2,379 2,253
1 Not including members of the BarcelonaNetActiva virtual community, as the main contents have been opened to
the general public. 
2 Since 2004 excludes students in training.
59
Commerce and Urban Industry Renewal (Welcome to Your Market), “Apropa’t al teu
mercat” (Get Closer to Your Market), and “Els
Barcelona’s commercial identity is based in the mercats es mouen. Véns?” (Markets are on the
coexistence of a rich and diverse commercial Move. Are you Coming?). This year, the
offer: 19 shopping routes, 40 municipal markets, customer card has been extended to markets
first-class malls and a wide spectrum of shops where it did not previously exist, the home
all over the city. In line with this reality, the aims delivery service has been widened in Clot and
of the Consell Ciutat i Comerç (City Commerce Sants, activities have been launched promoting
Board) are to propose, inform on and study autochthonous products and the collaboration
municipal initiatives, projects and policies that agreement with the Banc d’Aliments (Food
affect the city’s commercial sector. Bank) has been extended. Festive events
celebrated in the markets should not be
The Institut Municipal de Mercats de Barcelona forgotten, such as Carnival in the Markets, the
(Municipal Markets Agency) Christmas and Three Kings at the Market
(www.bcn.cat/mercatsmunicipals) is the City campaigns and the Medieval Market in Santa
Council body responsible for improving, Caterina.
consolidating and modernizing municipal retail
markets. A good deal of the Institute’s activity is Mercabarna (www.mercabarna.cat) is a mixed
centered around the remodeling of markets and capital company managed by the Unitat
boosting their communication and commercial Alimentària de Barcelona (Barcelona Food Unit),
promotion possibilities. a business cluster that encompasses the city’s
wholesale markets as well as numerous firms
Among other events in 2007, worthy of engaged in the production, sale and distribution
particular note was the inauguration of the new of food products. Mercabarna covers an area of
Barceloneta market, conclusion of the 90 hectares and houses around 800 companies.
reconditioning of the Sarrià market and initiation Besides the three central markets (fruit and
of the remodeling works on the Llibertat and Les vegetables, fish, and flowers) and the
Corts markets. As part of the Improvement Plan, slaughterhouse, it also manages the
interventions have been carried out in 28 Complementary Activities Zone which gathers
markets that are not in the remodeling process. together companies dedicated to the
All of these measures share the common commercialization of prepared and semi-
objective of converting the markets into spaces prepared prepared products: frozen food,
that unite the commercial and sociocultural life preserved food, dairy products, beverages,
of the city’s different neighborhoods. wines, eggs, cheeses, salted fish, spices,
sausages, cakes, etc. These products complete
A variety of campaigns have been carried out the purchases made in the Central Markets by
with a view to fostering better knowledge and a clients in the restaurant sector and retail shops. 
wider use of markets among citizens. These
include “Cap al mercat a fer salut” (To the The Complementary Activities Zone is also
Market to be Healthy), “Benvingut al teu mercat” home to the distribution chain purchasing
60
centers, and service companies specializing in workshops, computer services companies and
food and consumer support: quality control courier firms, restaurants, nursery schools, bank
laboratories, packaging companies, mechanical offices, and so on. 
Mercabarna
2003 2004 2005 2006 2007
Trading Tonnes
Fruit and Vegetables 961,294 967,009 1,066,955 1,085,609 1,097,733
Fresh Fish 78,827 80,712 76,195 71,628 69,547
Cattle Slaughtered 25,500 29,007 33,759 32,959 34,575
Frozen and Others 95,204 97,854 96,327 111,824 106,916
In the environmental field, Mercabarna follows a Barcelona Chamber of Commerce. Its activities
model for management of the solid waste are aimed at reinforcing Barcelona’s attraction
produced by the activity of the Food Unit based to tourists by offering quality services while
fundamentally on the placing of containers preserving the city’s cultural values. The
around the markets, together with a general consortium uses a range of programs to offer
Green Point service at the disposition both of products and services to professionals in the
owners of Mercabarna points of sale as well as tourism sector as well as to individual tourists. 
customers visiting the market to make their
purchases. The evaluation index of waste that is The Barcelona Convention Bureau is a
similar to urban solid waste remains above 74% specialized program aimed at providing advice
and the index of control and management of and assistance with the planning and
industrial waste from the Slaughterhouse was organization of congresses, conventions and
100%. incentive trips, as well as promoting the
organization of this type of meetings in our city.
Tourist Promotion Other programs include Barcelona Ciutat de
Compres (Shopping City), which especially
Barcelona is one of Europe’s leading promotes the Barcelona Shopping Line – a 5
destinations for urban tourism and the most km-long commercial area, Barcelona
important cruiser port in the Mediterranean. Gastronomia, which brings together a selection
Municipal action in the area of tourism is of the 126 best restaurants in the Catalan
managed through Turisme de Barcelona capital, and Barcelona Sports, which promotes
(www.turismebarcelona.com), a consortium the international-level sports events that are
consisting of the City of Barcelona and the held in the city. 
61
Tourist Promotion
2003 2004 2005 2006 2007
Consorci de Turisme de Barcelona 
(Barcelona Tourism Consortium)
No. of Enquiries to Tourist 
Offices (000s) 1,738 2,008 2,333 2,502 2,680
No. of Visitors (000s) 3,848 4,550 5,061 6,709 7,108
No. Tourist Bus Users (000s) 1,223 1,475 1,654 1,873 2,181
No. of Barcelona Walking Tours 
Visits (000s) 6,1 8,8 15,5 16,3 17,5
No. of Barcelona Cards Sold (000s) 60 91 102 107 129
The tourist information service is mainly provided or five days and offers public transport, free gifts
through a network of information points, with the and discounts in museums, cultural spaces,
main Information Center being located in leisure facilities, shops, restaurants and certain
Catalonia Square. These points publicize the unique forms of transport, as well as other
city’s tourism services in more than 20 services. And 2007 has seen the introduction of
languages and are reinforced in the summer at the Arqueoticket, which enables holders to visit
the city’s more popular tourist zones with guides 5 museums displaying part of the city’s
in the street. Additionally, tourist information archeological heritage. Different types of guided
stands are mounted at the most significant trade tours of the Catalan capital may also be
fairs and congresses held in the city. organized for professionals, including the
Barcelona Walks, with their four different theme-
Turisme de Barcelona also provides a wide range based routes (Gothic, Picasso, Modernisme and
of tourist products to make visiting and staying Gourmet), tours by bicycle (Barcelona Bici) and
in the city easier, such as the Tourist Bus and the motor-cycle visits (Barcelona Scooter), also
Barcelona Card, which can be validated for two introduced in 2007. 
Hotel Accommodation and Occupation in Barcelona
14 55,000
12
50,000
10
8 45,000
6 40,000
4
35,000
2
0 30,000
2003 2004 2005 2006 2007
Visitors Overnight Stays ———— Hotel Beds
62
(millions)
Hotel Beds
4
Management report
The management report shows the consolidated data of the group made
up of the City of Barcelona and its municipal agencies and firms,
irrespective of their sources of financing.
4.1. Human Resources
The staff of the City of Barcelona group as of December 31, 2007 consists
of 13,015 employees, 156 workers more than in 2006. 
Personnel of the City of Barcelona and its Municipal Agencies and Firms
12.31.03 12.31.04 12.31.05 12.31.06 12.31.07
City of Barcelona 6,689 6,657 6,578 6,755 6,891
Municipal Agencies 
and Firms 5,677 5,753 5,897 6,104 6,124
Total 12,366 12,410 12,475 12,859 13,015
The most significant changes that took place in staffing during 2007
correspond to increases in the number of workers employed in Mobility
Services (the Guàrdia Urbana municipal police force, and services mainly
provided through the firm Barcelona de Serveis Municipals), educational
services and the City Hall central bodies, in the latter case, deriving from
organizational changes implemented following the last municipal
elections. In 2007, 32 employees opted for the early retirement plan
provided for the Municipal Police Force and the Fire Department.
The following graph shows the total workforce of the City of Barcelona
group broken down by sectors. For the purposes of year-on-year
comparison, Municipal Management and the Finance, Human Resources
and Organization sectors, together with General Services and Territorial
Organization have been grouped under the General Services caption; and
the Social Action and Citizenship sectors, and Education, Culture and
Welfare have been grouped under the Personal Services caption. 
Breakdown of the Personnel of the City of Barcelona Group as of 12.31.2007
4,000
3,427 3,477
3,500
3,000 2,748
2,500
2,000
1,510
1,500 1,104
1,000
501
500 248
0
General Personal Environment Security Urban Economic Districts
Services Services and Planning Promotion
Mobility and
Infrastructures
In 2007, the City of Barcelona devoted 2.26% 4.2. Current Revenue
of the gross payroll to personnel training. A
total of 210,721 teaching hours –some 16% The current revenue of the City of Barcelona and
more than in 2006– were imparted in training its dependent bodies consists of taxes, both
courses, which were attended by 15,548 local and those allocated by the Central
people. Within the framework of the National Government (shared taxes); other fiscal revenue,
Agreement of Ongoing Training, the National mainly charges for sale of services and for use
Institute of Public Administration subsidized of the public domain, revenue for the sale of
part of personnel training; in 2007, this subsidy goods and the provision of services, including at
accounted for the training activities of 1,654 public prices; other operating revenue, which
municipal workers. mainly includes fines, rents, concessions and
special uses, late-payment surcharges,
surcharges and profit-sharing; current transfers
and financial revenue. 
The breakdown of current revenue is as follows:
64
Breakdown of Current Revenue 2007
Other Operating
Revenue Local
Sale of 9% Taxes
Goods 30%
12%
Charges
6%
Shared
Other Taxes
Transfers 3%
7%
Supplementary
Finance Fund
33%
Some 55% of local taxes comes from property Supplementary Finance Fund is a non-
tax (IBI). The rest of local taxes consist of the earmarked transfer that grows at the same
tax on economic activities (IAE), the tax on the annual rate as Central Government revenue
increase in land value (IIVT), the tax on motor collected for the taxes that are allocated to local
vehicles (IVTM) and the construction tax (ICIO). authorities and which includes the offset for loss
of revenue caused by the reforms effected in the
The Central Government allocates part of the tax on economic activities.
returns from a range of Central Government
taxes, less the allocation corresponding to the The sale of goods and provision of services,
autonomous communities. The taxes assigned whether from tax or non-tax sources, and other
are: 1.6875% corresponding to income tax; ordinary income, accounted for 27% of current
1.7897% of Value Added Tax; and 2.0454% of revenue. 
the special taxes levied on beer, wines and
spirits, intermediate products, alcohol and The remaining current transfers correspond
derivatives, hydrocarbons and tobacco. The essentially to specific resources from other
Breakdown of Local Taxes 2007
Increase in Land
Value
15%
Constructions Property
7% 55%
Motor 
Vehicles
10%
Economic
Activities
13%
65
public administration bodies, mainly from the years of the new public land register values
Generalitat de Catalunya and local entities, as approved at Central Government level in 2001;
well as from private firms and non-profit b) the intense general activity in the building
organizations. industry and property market during this period;
c) the growing tendency for certain services to
The accumulative growth in current revenue be partially paid for by users themselves, and d)
during the last five years has been an annual the sustained growth in non-earmarked
6.4%, while inflation over the same period has transfers from the Central Government, which
been an annual 3.3%. The causes of this have exceeded the average.
evolution are: a) the gradual application over ten
Current Revenue (thousands of euros)
2003 2004 2005 2006 2007
Property Tax 319,100 333,329 346,753 370,744 398,998
Tax on Economic Activities 89,248 84,817 93,860 96,409 97,269
Tax on Motor Vehicles 74,350 74,686 73,541 74,918 74,529
Tax on Construction 32,208 34,484 33,974 37,922 50,511
Tax on Increase in Land Values 79,086 80,055 93,459 84,099 108,497
Subtotal 593,992 607,371 641,587 664,092 729,804
Shared Taxes: Income Tax, VAT and Special Taxes - 89,923 93,235 82,802 85,714
Total Local Taxes 593,992 697,294 734,822 746,894 815,518
Other Fiscal Revenue: Charges 135,560 137,385 162,495 158,184 157,653
Sale of Goods and Provision of Services 205,868 244,545 237,994 263,255 286,538
Other Operating Revenue 158,951 201,258 177,099 228,316 225,339
Total Local Revenue 1,094,371 1,280,482 1,312,410 1,396,649 1,485,048
Supplementary Finance Fund (1) 662,082 669,241 700,689 756,226 813,251
Other Current Transfers 142,670 100,336 125,679 146,838 173,524
Total Current Transfers 804,752 769,577 826,368 903,064 986,775
Financial Revenue 8,031 5,630 6,455 11,347 14,163
Total Current Revenue 1,907,154 2,055,689 2,145,233 2,311,060 2,485,986
(1) 2003, Share in Central Government Revenue (PIE)
The structure of current revenue has changed 2002 to 26.9% in 2007. Likewise, current
over these five years, reflecting the ongoing transfers have also gained 5 percentage points,
decrease in the contribution from local taxes, rising from 38.1% in 2002 to 43.1% in 2007, if
which fell from 35% of current revenue in 2002 shared taxes assigned by Central Government
to 29.4% in 2007, with a slight increase in the are also taken into account.
contribution from the rest of local revenue (in
particular, income from the sale of goods and Consolidated current revenue in 2007 was 2,486
provision of services), which rose from 26.3% in million euros, 7.6% more than in 2006, while the
66
Consumer Price Index was 4.2%. Revenue are due to a reduction in the share in gross
generated by local taxes, despite maintaining income of the service firms that operate in
the tax rates, underwent an increase of 9.9% Barcelona, and respond to the ending in 2006 of
with respect to the previous year, due to the extraordinary settlements for inspections of
increased activity and improvements in fixed and mobile telephone companies carried
collection. It is worth pointing out the increases out in previous years. This lower figure was
in tax on construction and in taxation on the offset by increased revenues from urban
increase in land values, despite the deceleration permits, refuse collection, tow-truck and vehicle
process whose influence began to be felt in clamping charges, and cemetery fees. Increases
2007 in the construction and property sector. In in revenue have also been registered in
the case of the tax on construction, the increase municipal agencies and companies that provide
is a consequence of improvements in its services to citizens, in particular Barcelona de
collection, and in that of the tax on increase in Serveis Municipals, for the extension and higher
land values the increase is connected with the occupation of car parks and the greater number
disappearance of the 40% reduction which was of visitors to the different leisure-time
applied to public register land values in installations run by the firm (Zoo, Montjuïc and
accordance with current legislation. The fact Fòrum). 
that local taxes linked to property transactions
represent only 6.4% of total current revenue The remaining operating revenue fell by 1.3%.
reveals the significant independence of the City The sections that present reductions are late-
of Barcelona to the fluctuations of this sector. payment surcharges (the late payment
Likewise, revenue from the property tax, which surcharge corresponding to the tax on economic
represents 55% of local revenue, has risen 7.6% activities of the savings banks (caixes d’estalvi)
as a result of aforementioned progressive from 1992-1994 was paid in 2006) and fines,
application of the new public register land while income from rents and concessions rose.
values in accordance with legislation introduced The new contract regarding publicity on urban
in 2001 following a generalized, collective furniture has been influential in the latter case.
assessment procedure carried out by Central Financial revenue amounted to 14.1 million
Government General Administration. The tax euros, up on the figure of 11.3 million euros
rate on property has undergone no change since registered in the previous year. 
2005, and amounts to 0.75% of the official land
value in general terms, and 0.85% for 10% of Revenue from current transfers rose to 987
non-residential property with greater official land million euros in 2007, some 9.3% more than on
value. Taxes assigned by Central Government 2006. Funds transferred from Central
rose by 3.5% in 2007. Government through the Supplementary
Finance Fund together with compensation for
The rest of local revenue has increased by 3%. the tax on economic activities grew by 7.5%.
Overall, charges and sales of goods and The rest of current transfers increased by
services have grown by 5.4%. The lower 18.2%. This caption includes 15 million euros
charges paid for the use of the public domain transferred from Central Government to finance
67
cultural institutions, an amount which was due largely to the increase in transfers from the
received as capital transfers in 2006. If this item Generalitat de Catalunya related to primary
is eliminated, the final transfers received from care, and homes for the elderly and day
public administrations have grown by 7.9%, centers. 
Current Revenue (percentages)
2003 2004 2005 2006 2007
Property Tax 16.7 16.2 16.2 16.1 16.0
Tax on Economic Activities 4.7 4.1 4.4 4.2 3.9
Tax on Motor Vehicles 3.9 3.6 3.4 3.2 3.0
Tax on Construction 1.7 1.7 1.6 1.6 2.0
Tax on Increase in Land Values 4.1 3.9 4.4 3.6 4.4
Subtotal 31.1 29.5 30.0 28.7 29.4
Shared Taxes: Income Tax, VATandSpecial Taxes - 4.4 4.3 3.6 3.4
Total Local Taxes 31.1 33.9 34.3 32.3 32.8
Other Fiscal Revenue: Charges 7.1 6.7 7.6 6.8 6.3
Sale of Goods and Provision of Services 10.8 11.9 11.1 11.4 11.5
Other Operating Revenue 8.4 9.8 8.2 9.9 9.1
Total Local Revenue 57.4 62.3 61.2 60.4 59.7
Supplementary Finance Fund 34.7 32.5 32.7 32.7 32.7
Other Current Transfers 7.5 4.9 5.8 6.4 7.0
Total Current Transfers 42.2 37.4 38.5 39.1 39.7
Financial Revenue 0.4 0.3 0.3 0.5 0.6
Total Current Revenue 100.0 100.0 100.0 100.0 100.0
4.3. Current Expenses Barcelona, the districts and the municipal
agencies and firms. 
The City of Barcelona exercises the powers
established in the Barcelona Municipal Charter The annual rate of growth of current expenses
and general legislation concerning local over the last five years has been 6.0%, four
government. The services it provides include decimal points less than the growth registered in
such diverse areas as maintenance of the current revenue. In general, this lower growth
public highway, social services, municipal has been possible due to the 13.9% annual
markets and public transport, to name but a reduction in financial expenses. The increase in
few examples. These services are described in expenses has mainly centered on works,
Chapter 3 of this Annual Report and are carried supplies and external services, and current
out through the organizational structure made transfers, which have grown at an annual rate of
up of the central bodies of the City of 9.3% and 10.8% respectively, substantially
68
higher than the annual inflation rate for the same of current expenses, growing from 51.4% in
period. Together, the expenses on works, 2002 to 61.0% in 2007, while the contribution
supplies and external services, and current from expenses on personnel, provisions and
transfers have gained weight in the composition financial expenses has been reduced.
Current Expenses (thousands of euros)
2003 2004 2005 2006 2007
Personnel Expenses 493,273 517,555 543,793 568,027 601,305
Works, Supplies and External 
Services 516,203 592,007 643,286 702,936 763,799
Current Transfers 235,048 244,600 271,390 301,491 337,227
Provisions 79,975 83,480 54,843 58,081 61,395
Financial Expenses 71,147 60,598 39,909 41,623 41,636
Total Current Expenses 1,395,646 1,498,240 1,553,221 1,672,158 1,805,362
Current expenses in the 2007 fiscal year grew growth were those of security and civil
by 8.0%. Personnel expenses rose by 5.9%, protection resulting from the promotion of the
reflecting the continued expansion of the Guàrdia Urbana (Municipal Police), social
workforce and the 2% increase in salaries in welfare and assistance, education, the
accordance with the Law governing the 2007 maintenance of urban space including street
State budget and in relation to the cleaning, waste collection and treatment, and
improvements made in the 2004-2007 culture. It is also worth pointing out that current
agreement. As regards works supplies and transfers to the Metropolitan Transport Authority
external services, and current transfers, the to subsidize public transport rose by 16%,
areas of expenses that experienced highest reaching the amount of 52 million euros. 
Current Expenses (percentages)
2003 2004 2005 2006 2007
Personnel Expenses 35.3 34.6 35.0 34.0 33.3
Works, Supplies and External 
Services 37.0 39.5 41.4 42.0 42.3
Current Transfers 16.8 16.3 17.5 18.0 18.7
Provisions 5.8 5.6 3.5 3.5 3.4
Financial Expenses 5.1 4.0 2.6 2.5 2.3
Total Current Expenses 100.0 100.0 100.0 100.0 100.0
69
Breakdown of Current Expenses
100%
80%
60%
40%
20%
0%
2003 2004 2005 2006 2007
Personnel Works, Supplies & External Services Current Transfers Provisions Financial Expenses
4.4. Investments
Consolidated capital expenses over the 2003- With regard to capital expenses, 15% were
2007 period were in excess of 3,200 million euros. financed with revenue generated by the
Some 83% has been devoted to direct management of assets (sale of land, buildings
investments and the remaining 17% to capital and vacant lots, as well as the sale of housing
transfers to the Metropolitan Transport Authority and business premises) and with capital
(ATM), Barcelona Holding Olímpico, S.A. (HOLSA) transfers from the European Union, mainly for
and to cultural facilities, as well as to increases in environmental projects; from the Generalitat de
capital, basically in FIRA 2000, S.A. In April 2007 Catalunya, for educational facilities and for the
the City of Barcelona made the final capital neighborhood Law; and from other bodies and
transfer to HOLSA in order to totally cancel the institutions for the urban development of public
company’s debt prior to December 31, 2007. spaces. 
70
Capital Revenue and Expenses (thousands of euros)
2003 2004 2005 2006 2007
Direct Investment
General Use 341,422 218,940 235,051 266,906 319,247
Related to Services 300,918 220,611 216,970 246,374 294,690
Total Direct Investments 642,340 439,551 452,021 513,280 613,937
Capital Transfers
HOLSA 55,970 58,209 60,537 62,958 21,826
Metropolitan Transport Authority (ATM) 24,179 25,388 30,269 28,590 28,590
Non-municipal Entities 34,975 57,142 23,514 10,032 16,003
Total Transfers 115,124 140,739 114,320 101,580 66,419
Financial Investment 8,910 255 188 12 8,250
Total Capital Expenses 766,374 580,545 566,529 614,872 688,606
Capital Revenue
Capital Transfers 75,632 28,894 19,549 46,043 18,160
Assets Management 49,439 69,750 47,932 89,504 41,072
Total Capital Revenue 125,071 98,644 67,481 135,547 59,232
Net Investment 641,303 481,901 499,048 479,325 629,374
71
Some 85% of capital expenses have been period, measured as gross savings over net
financed with gross savings from current investment was 1.1 times, enabling consolidated
operations. Investment coverage for the whole debt to be reduced by almost 20%.
Capital Revenue and Expenses (percentages)
2003 2004 2005 2006 2007
Direct Investment
General Use 53.2 45.4 47.1 55.7 50.7
Related to Services 46.9 45.8 43.5 51.4 46.8
Total Direct Investment 100.1 91.2 90.6 107.1 97.5
Capital Transfers
HOLSA 8.7 12.1 12.1 13.1 3.5
Metropolitan Transport Authority (ATM) 3.8 5.3 6.1 6.0 4.5
Non-municipal Entities 5.5 11.8 4.7 2.1 2.6
Total Transfers 18.0 29.2 22.9 21.2 10.6
Financial Investment 1.4 0.1 0.0 0.0 1.3
Total Capital Expenses 119.5 120.5 113.5 128.3 109.4
Capital Revenue
Capital Transfers 11.8 6.0 3.9 9.6 2.9
Assets Management 7.7 14.5 9.6 18.7 6.5
Total Capital Revenue 19.5 20.5 13.5 28.3 9.4
Net Investment 100.0 100.0 100.0 100.0 100.0
Net Investment Coverage
800 1.4
700 1.2
600 1
500
0.8
400
0.6
300
200 0.4
100 0.2
0 0
2003 2004 2005 2006 2007
Gross Saving Net Investment ———— Investment Coverage
72
(millions of euros)
(Investment Coverage Ratio)
The Municipal Action Plan for the 2004-2007 4.5. Financing
mandate has included 1,430 measures, of which
70% concern proximity (for an amount of less The consolidated debt of the City of Barcelona
than 3 million euros). These actions are as of December 31, 2007, is 1,067 million euros,
managed by different operators: sectors and of which 929 million euros correspond to the
districts of the City of Barcelona and its public administration of the City Hall and 138
municipal agencies and firms. The breakdown of million euros to the Municipal Agency for
these measures shows that 38%of the Housing and the Barcelona de Serveis
investment is allocated to urban development Municipals group, entities which are mainly
(thoroughfares, green zones and the integral funded by commercial revenue. In relation to a
management plan); 34% to facilities and year ago, consolidated debt has been reduced
services (administrative buildings, cultural by 112 million euros. Consolidated debt
facilities, social services, schools and markets); represents 1.6 times the gross saving
16% to land management; 8% to housing, and generated, 1.4 times when taking only the public
4% to car parks. administration debt into account. 
Consolidated Financial Debt (thousands of euros)
12.31.03 12.31.04 12.31.05 12.31.06 12.31.07
Public Administration 1,244,525 1,206,640 1,148,353 1,061,206 928,727
Commercial Entities 91,793 104,387 121,520 117,637 138,383
Total Debt 1,336,318 1,311,027 1,269,873 1,178,843 1,067,110
Public Sector a new loan being formalized for the same
amount at year-end. The aim of this operation
Debt in the public administration sector breaks was to reduce the financial load of the fiscal
down to 927.8 million euros of long-term year. Contractual repayments in 2007 amounted
debt by the City of Barcelona and a to 134 million euros. 
short-term stand-by line for 0.9 million euros
subscribed by the municipal firm Barcelona Commercial Entities
Activa, S.A.
The debt of commercial entities increased by 21
In 2007, the City of Barcelona carried out a debt million euros in 2007, due to the growth of the
replacement process by which it made early Municipal Agency for Housing’s debt, while that
repayment of bank loans in the months of March of the Barcelona de Serveis Municipals group
and May to the amount of 80 million euros, with remained stable. 
73
Consolidated Debt
1,700
1,600
1,500
1,400
1,300
1,200
1,100
1,000
900
800
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Public Administration Commercial Entities
Consolidated Financial Debt (thousands of euros)
12.31.03 12.31.04 12.31.05 12.31.06 12.31.07
European Union Market
Bank Loans 664,141 675,644 709,671 618,641 627,110
Private Placements 240,374 260,000 340,000 340,000 340,000
Public Bond Issues 276,622 220,202 220,202 220,202 100,000
Subtotal 1,181,137 1,155,846 1,269,873 1,178,843 1,067,110
Non-European Union Market
Public Bond Issues 155,181 155,181 0 0 0
Subtotal 155,181 155,181 0 0 0
Total Debt 1,336,318 1,311,027 1,269,873 1,178,843 1,067,110
Long-term Debt 1,336,231 1,311,027 1,269,873 1,178,843 1,066,230
Short-term Debt 87 0 0 0 880
The City of Barcelona’s financial policy is aimed exclusively for covering transitory cash needs;
at controlling the increase in financial expenses, by improving the profile of debt by maturities,
given a reasonable financial risk. For this maintaining annual contractual amortizations of
reason, the financial strategy is based on debt substantially below gross saving, and by
obtaining resources in the financial markets of diversifying interest rate risk.
the Euro Zone; by using short-term debt
74
(millions of euros)
Consolidated Financial Debt (percentages)
12.31.03 12.31.04 12.31.05 12.31.06 12.31.07
European Union Market
Bank Loans 49.7 51.6 55.9 52.5 58.8
Private Placement 18.0 19.8 26.8 28.8 31.8
Public Bond Issues 20.7 16.8 17.3 18.7 9.4
Subtotal 88.4 88.2 100.0 100.0 100.0
Non-European Union Market
Public Bond Issues 11.6 11.8 0.0 0.0 0.0
Subtotal 11.6 11.8 0.0 0.0 0.0
Total Debt 100.0 100.0 100.0 100.0 100.0
Long-term Debt 100.0 100.0 100.0 100.0 99.9
Short-term Debt 0.0 0.0 0.0 0.0 0.1
Currently, all the City of Barcelona debt offset by the increase in market interest rates.
originates in the Euro Zone; almost 60% The average cost of debt in 2007 was 3.8%, six
corresponds to bank loans and the rest to decimal points higher than that of 2006. 
private placements on the German market and a
public bond issue. The City of Barcelona’s credit rating is AA+
according to Fitch and Standard & Poor’s, and
Gross financial expenses in 2007 amounted to Aa1 according to Moody’s Investors Service; in
41.6 million euros, the same figure as in 2006. other words, all three agencies award the same
The reduction in the average debt balance was rating. 
Debt and Net Financial Expenses
1,500 70
60
1,200
50
900 40
600 30
20
300
10
0 0
2003 2004 2005 2006 2007
Debt ———— Net Financial Expenses
75
Debt (millions of euros)
Net Financial Expenses
(millions of euros)
4.6. Prospects expected to grow half a percentage less than
the CPI. 
The objective of this mandate, which
encompasses the 2008-2011 period, consists in b) The new land values approved in 2001 will
promoting policies of social cohesion and continue to be introduced into property tax, a
maintaining the rate of investment in the city, process which will conclude in 2011. During
under the following conditions: 2008, this rate will be maintained at 0.75% of
the official land value in general terms, and at
a) No increase in fiscal pressure. 0.85% for 10% of non-residential property
b) Maintenance of a level of gross saving on with greater official land value. Tax rates on
current revenue above 20%. the increase in land values and on
c) Establishment of the consolidated debt level constructions are maintained at 30% and
of the entities which, according to the Budget 3.25% respectively. Given the low influence
Stability Law, forms part of the public of these two taxes in total revenue, the
administration. reduced activity in the property sector is not
expected to have a significant impact on
The position and prospects of the City of municipal income over the coming years. 
Barcelona’s main financial figures are outlined
below. The forecasts are based on the following c) Revenue from charges, the sale of goods and
macroeconomic hypotheses: a) the inflation rate provision of services, as well as from other
for 2009 is expected to be 4% and an annual operating revenue is expected to grow at 2
3.5% during the rest of the period under percentage points above the expected
consideration; b) the increase in Central inflation rate. This estimate is based on an
Government taxes collection (ITE) is estimated increased provision of services as well as on
at 7% in 2009, and an annual 10% for the rest the growing trend for certain services to be
of the period and, c) the three-month EURIBOR fully or partially paid for by the users
(Euro Interbank Offered Rate) interest rate will themselves. 
be on average 4% annually from 2009 to 2012. 
d) The Supplementary Finance Fund, which
The 2008 figures are based on the general grows annually in line with the increase in
trends anticipated in the initially approved certain Central Government taxes, is
budget. expected to grow by 7% in 2009 and by an
annual average of 10%in subsequent years.
Current revenue for the 2009-2012 period has
been estimated according to the following e) As regards the rest of revenue from current
hypotheses: transfers, this is expected to rise by around
12%, based on experience and the fact that
a) In general, bothlocal taxes and shared taxes recently approved legislation, such as the
will grow at the same rate as the inflation dependent persons Law, is yet to be fully
forecast, except in 2009, when local taxes are implemented. This caption mainly includes
76
Gross Saving
900 30
800
25
700
600 20
500
15
400
300 10
200
5
100
0 0
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
(f) (f) (f) (f) (f)
Gross Saving ———— Gross Saving / Current Revenue
the transfers received from the Generalitat de b) Works, supplies and external services are
Catalunya for social assistance and expected to increase at an average of 4.5
education, as well as the metropolitan charge points above inflation as a consequence of
on municipal waste that the City of Barcelona the policy of improving the quality of services
subsequently transfers to the Metropolitan provided. 
Hydraulic Services and Waste Treatment
Agency. c) Current transfers will increase on average at
an annual rate of approximately 11%. The
Estimation of current expenses for the 2009- areas where greatest growth is expected are
2012 period is based on the following those devoted to the Municipal Association of
hypotheses: the Barcelona Metropolitan Area, the
Metropolitan Hydraulic Services and Waste
a) It is anticipated that annual personnel Treatment Agency and public transport. In the
expenses will increase by around 6%, the latter case, a larger increase in current
equivalent of 2 percentage points above the transfers is expected as from 2010, once
inflation rate in 2009 and 2.5% over inflation capital transfers destined to the payment of
for the remaining years. This growth is mainly transport companies’ outstanding debt are
due to the policy of increasing the staff of the completed in 2009.
Municipal Police Force, the opening of new
nursery schools and, in general, improving d) The provision for bad debts is estimated by
the quality of services. Salaries and wages applying collection ratios to outstanding
will grow in accordance with the Laws debts based on past experience and
governing the State budget for each of the according to their period of maturity, bearing
corresponding years; the increase in salaries in mind the estimated evolution of local taxes
in 2008 is 2%. and the balance of fines. 
77
Gross Saving (milllions of euros)
Gross Saving / Current Revenue (%)
e) Financial expenses are based on the amount 3,450 million euros, which includes the 2008-
and structure of the estimated debt, and on 2011 municipal investment program and an
the hypothesis that the three-month estimation of the 2012 investments based on
EURIBOR interest rate will be an annual 4% past experience. The ending in 2007, two years
average. before the date originally established,of the
transfers to HOLSA deriving from the agreement
As regards capital expenses, the figure for the signed in 1993 will enable greater direct
2008-2012 period is expected to be around investment to be made. 
Capital Revenue and Expenses (thousands of euros)
2008 (f) 2009 (f) 2010 (f) 2011 (f) 2012 (f)
Total Direct Investment 608,195 631,873 654,741 678,738 699,100
Capital Transfers
Metropolitan Transport 
Authority (ATM) 28,590 28,590 0 0 0
Non-municipal Entities 15,068 15,520 15,985 16,465 16,959
Total Transfers 43,658 44,110 15,985 16,465 16,959
Financial Investment 10,000 10,000 10,000 10,000 3,000
Total Capital Expenses 661,853 685,983 680,726 705,203 719,059
Capital Revenue
Capital Transfers 10,631 2,000 2,000 2,000 2,000
Assets Management 25,000 30,000 30,000 30,000 30,000
Total Capital Revenue 35,631 32,000 32,000 32,000 32,000
Net Investment 626,223 653,983 648,726 673,203 687,509
78
The expected capital revenue will come mainly Given the predicted evolution in gross saving
from assets management, from the sale of land, and investment, and bearing in mind that one of
buildings and vacant lots, together with surface the current mandate’s financial conditions is to
rights and the sale of housing and business stabilize the level of consolidated debt of those
premises by the Municipal Housing Agency. The entities which, according to the Law of
cessation of European Funds will result in a budgetary stability, form part of the public
reduction in transfers of capital from other administration, debt over the next few years is
public administrations with respect to previous expected to be as follows:  
years. 
Consolidated Financial Debt as of December 31 (millions of euros)
2007 2008 (f) 2009 (f) 2010 (f) 2011 (f) 2012 (f)
Public Administration 929 803 803 803 803 803
Commercial Entities 138 188 237 288 338 380
Total Debt 1,067 991 1,040 1,091 1,141 1,182
Guarantees 6 5 3 2 1 0
Total Debt and Guarantees 1,074 996 1,042 1,092 1,142 1,183
Total Risk/Current Revenue (%) 43.2 37.9 37.5 36.8 35.9 34.8
79
80
The City of Barcelona Group
Economic and Financial Position and Forecast (in thousands of euros)
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
Actual Actual Actual Actual Actual Forecast Forecast Forecast Forecast Forecast
1. Current Revenue before 
Financial Revenue 1,899,123 2,050,059 2,138,778 2,299,713 2,471,823 2,611,797 2,768,431 2,959,329 3,166,011 3,389,946
2. Current Expenses before 
Financial Expenses 1,324,499 1,437,642 1,513,312 1,630,535 1,763,726 1,901,605 2,053,926 2,214,396 2,388,157 2,576,476
3. Primary Saving 574,624 612,417 625,466 669,178 708,097 710,192 714,505 744,933 777,854 813,470
Financial Revenue 8,031 5,630 6,455 11,347 14,163 14,517 12,339 9,871 10,216 10,574
Financial Expenses 71,147 60,598 39,909 41,623 41,636 39,351 39,984 41,127 43,399 44,805
4. Gross Saving 511,508 557,449 592,012 638,902 680,624 685,358 686,860 713,677 744,671 779,239
5. Net Investment 641,303 481,901 499,048 479,325 629,374 626,222 654,134 648,961 673,526 690,870
6. Surplus (deficit) (129,795) 75,548 92,964 159,577 51,250 59,136 32,726 64,716 71,145 88,369
Cash Variation 118,530 (55,399) (55,864) (74,810) 56,904 16,950 (81,903) (115,311) (121,052) (129,769)
7. Cash Surplus (deficit) (11,265) 20,149 37,100 84,767 108,154 76,086 (49,177) (50,595) (49,907) (41,400)
Assumption of Debt 2,299 5,142 4,054 6,263 3,578 0 0 0 0 0
8. Net Debt Variation (8,966) 25,291 41,154 91,030 111,732 76,086 (49,177) (50,595) (49,907) (41,400)
9. Total Outstanding Debt 
at Year-end 1,336,318 1,311,027 1,269,873 1,178,843 1,067,111 991,025 1,040,202 1,090,797 1,140,704 1,182,104
5
City of Barcelona 
2007 Annual Accounts
along with the auditors' report


City of Barcelona
Balance Sheet as of December 31, 2007 and 2006
(in thousands of euros)
Assets As of As of 
December 31, December 31, 
2007 2006
Note
Fixed Assets 6,718,183 6,330,138
Intangible Fixed Assets 3 9,044 5,629
Tangible Fixed Assets 3 6,282,671 6,207,580
Public Land Assets 3 271,955 221,506
Tangible Fixed Assets Assigned to Municipal 
Agencies and Third Parties 3 (581,105) (590,578)
Fixed Assets Pending Classification and in Progress 3 1,115,733 795,506
Investments in Infrastructures and Assets 
for Public Use 3 5,530,653 5,422,441
Investments Assigned for Public Use 3 and 8 (5,530,653) (5,422,441)
Investments Assigned for Public Use: HOLSA 2.3 and 3 – 24,629
Accumulated Depreciation 3 (582,891) (528,281)
Long-term Financial Investment 4 200,796 190,120
Long-term Off-budget Receivables 5 1,980 4,027
Deferred Expenses 6 802 1,024
Current Assets 781,589 715,252
On-budget Receivables 7 559,149 575,342
Allowance for Bad Debt 7 (294,430) (292,874)
264,719 282,468
Other Off-budget Receivable 20,273 18,239
Short-term Financial Investment 305,443 290,462
Cash 191,154 124,083
TOTAL ASSETS 7,500,574 7,046,414
Notes 1 to 20 of the attached report form an integral part of the balance sheet as of December 31,
2007.
84
City of Barcelona
Balance Sheet as of December 31, 2007 and 2006
(in thousands of euros)
Liabilities As of As of 
December 31, December 31, 
2007 2006
Note
Net Worth 8 5,590,666 4,987,660
Net Worth 7,505,484 7,455,680
Property Assigned to Municipal Agencies 
and Third Parties (581,105) (590,578)
Property Delivered for Public Use (5,530,653) (5,422,441)
Property Assigned by Municipal Agencies and 
Third Parties 52,992 52,822
Results of Previous Fiscal Years 3,492,177 2,865,937
Results of Fiscal Year 651,771 626,240
Deferred Income 309,610 335,168
Capital Transfers and Other Capital Income 9 214,257 238,628
Other Deferred Income 10 95,353 96,540
Provisions for Contingencies and Expenses 11 110,276 98,207
Log-term Liabilities 899,848 985,631
Long-term Loans and Debentures 12 860,233 927,481
Long-term Guarantees and Deposits 25,528 23,930
Other Long-term Payables 13 14,087 9,591
Pluri-annual Transfers to HOLSA 2.3 – 24,629
Short-term Liabilities 590,174 639,748
Short-term Payables for Loans and Debentures 12 67,614 133,725
On-budget Payables 377,963 366,703
Public Administration Payables 14 27,918 29,908
Other Off-budget Payables 15 88,780 81,993
Accrued Expenses 16 17,448 18,182
Amounts Pending Application 10,451 9,237
TOTAL LIABILITIES 7,500,574 7,046,414
Notes 1 to 20 of the attached report form an integral part of the balance sheet as of December 31,
2007.
85
City of Barcelona
Statements of Revenue and Expenses for the Fiscal Years Ended as of December 31, 2007 and 2006
(see Note 17) 
(in thousands of euros)
Expenses 2007 2006 Revenue 2007 2006
Personnel Expenses 322,378 304,167 Sale of Goods and Services 55,681 38,271
Wages and Salaries 251,483 237,079 Sale of Goods 560 528
Compensation for Services 2,428 2,204 Charges on Services 7,892 7,089
Social Security Expenses 67,441 63,956 Public Prices for Sale of Services 47,229 30,654
Other Welfare Expenses 1,026 928
Other Operating Revenue 204,453 212,098
Interest 10,248 9,144
Profit Sharing 5,610 8,927
Surcharge on Collection Proceedings 11,048 9,442
Welfare Benefits 1,326 1,376 Late Payment Surcharge 10,196 13,709
Fines 105,361 129,232
Rents, Concessions and Special Uses 49,752 31,871
Financial Expenses 34,997 36,002 Diverse 12,238 9,773
Taxes 818,208 749,025
Property Tax (IBI) 401,430 372,729
Tax on Economic Activity (IAE) 97,454 96,504
Taxes 453 316 Tax on Motor Vehicles (IVTM) 74,565 74,950
Tax on Construction, Installations and 
Works (ICIO) 50,511 37,922
Tax on the Increase in Land Values (IIVT) 108,534 84,118
Assignment of Central Government 
Taxes 85,714 82,802
Works, Supplies and Subcontracted 
Services 465,965 429,960 Other Tax Revenue 156,203 155,477
Rent 18,202 15,872 Charges on Services 70,192 65,382
Maintenance and Repairs 12,572 12,517 Charges on Use of Public Domain 86,003 90,126
Supplies 27,766 26,100 Replaced Taxes 8 (31)
Communications 7,892 6,767
Subcontracted Work 324,555 287,551
Miscellaneous Expenses 74,978 81,153
Current Transfers 971,916 884,878
Current Transfers 706,872 644,312 Supplementary Finance Fund 813,251 756,226
To Municipal Institutes and Firms 435,833 395,854 Other Central Government Agencies 17,901 1,739
To Consortia and Communities 222,841 206,407 From the Generalitat of Catalonia 84,328 72,926
Other Current Transfers 48,198 42,051 From Local Entities 53,190 52,130
Foreign Transfers 1,217 954
Miscellaneous 2,029 903
Provision to Allowance for Bad Debt 57,903 53,841
TOTAL OPERATING EXPENSES 1,589,894 1,469,974 TOTAL OPERATING REVENUE 2,206,461 2,039,749
Operating Surplus (Before Capital Transfers) 616,567 569,775
Capital Transfers 68,564 106,584
Operating Surplus (After Capital Transfers) 548,003 463,191
Negative Extraordinary Results – – Positive Extraordinary Results 160,415 217,594
Provision for Depreciation 56,647 54,545
Financial Investment Provisions – –
RESULT FOR THE YEAR 651,771 626,240
TOTAL 2,366,876 2,257,343 TOTAL 2,366,876 2,257,343
Notes 1 to 20 of the attached report form an integral part of the statement of revenue and expenses as of December 31, 2007.
86
Report on the Annual Accounts for the November 23, 2004, taking effect on January
Fiscal Year Ending December 31, 2007 1, 2006.
h) Documents on accounting principles 
Note 1 – Basis of Presentation issued by the Commission on Public
Accounting Principles and Standards, 
1.1. Accounting Policies created by resolution of the State 
Secretariat for the Treasury on December 
The annual accounts have been obtained from 28, 1990.
the City’s accounting records for the fiscal year
2007 and have been prepared according to the i) Order of June 28th, 1999, on the deployment
generally accepted accounting principles for the of Decree 94/1995, of February 21, on the
Public Administrations in current Spanish financial monitoring of local entities.
legislation, in particular:
1.2. Accounting System, Annual Accounts
a) Law 1/2006, of March 13, governing and General Account
Barcelona’s special regime.
In accordance with the Law 1/2006, governing
b) Law 7/1985, of April 2, governing the basis of Barcelona’s special regime, the system of
law for local legislation. accounting information of the City of Barcelona
consists mainly of the subsystems of the
c) Royal Decree Law 781/1986, of April 18, financial accounting, consolidation of accounts
approving the amendment to the current and budget accountancy.
provisions for the local legislation.
The financial accounting is undertaken in
d) Legislative Decree 2/2003 of April 28, accordance with the generally accepted
approving the amended text of the Municipal accounting principles in order to offer a faithful
Law of the Local Government System of rendering of the net worth and financial position
Catalonia. of the City of Barcelona, and the results of its
operations over the fiscal year. This is
e) Legislative Royal Decree 2/2004, of March 5, composed of:
approving the amended text of the Law
Regulating Local Taxation (Law 39/1988, of • Balance sheet.
December 28). • Statement of revenue and expenses.
• Report.
f) Royal Decree 500/1990, implementing Law
39/1988. The balance sheet has basically been drawn up
according to the models established by the
g) Normal Model of the Local Government Local Government Accounting Standards (ICAL),
Accounting Standards, order of applicable from January 1, 2006.
87
The statement of revenue and expenses has comparison between fiscal years is uniform, in
been drawn up in more detail than required by the 2007 fiscal year the amount of 70,096
said standards in order to provide more thousand euros entered under the caption
thorough information on revenue and expenses. “From Central Government as IAE
Compensation” in the 2006 Statement of
The report is basically presented according to Revenue and Expenses has been reclassified
the models established by the said ICAL. into the “Supplementary Finance Fund” caption. 
The figures contained in the documents
composing these annual accounts are Note 2 – Valuation Criteria 
expressed in thousands of euros.
The most significant accounting criteria applied
The consolidated accounts consist of the City of in drawing up the annual accounts are the
Barcelona accounts, those of its autonomous following: 
local agencies, public entities and dependent
firms. 2.1. Tangible Fixed Assets
The budget account is composed of the budget These include the City’s assets and those in the
results statement: public domain directly assigned to the provision
of public services, which together constitute the
• Summary of status of revenue account local entity’s long-term investments.
budget.
• Summary of status of expenses account The assessment criteria for fixed assets are the
budget. following:
• Budget results.
• Budget Reserves a) Land and buildings. Additions made prior to
January 1, 1992, are assessed according to
The budget results statement was approved by an expert estimate of their current real market
the Decree issued by the Mayor’s Office on value made by an independent appraisal firm.
February 27, 2008. The general account will be For properties officially listed as of historic-
submitted to the Municipal Council Plenum for artistic interest, this value is equivalent to the
approval, within the established statutory cost of replacement. To this end, with regard
period. to non-financial fixed assets, the document
on accounting principles issued by the
1.3. Comparability of the Information Commission on Public Accounting Principles
and Standards defines replacement value as
As the Supplementary Finance Fund “the sum of the expenses necessary for the
accumulates the Central Government construction of an asset of identical nature
contribution of economic activities tax (IAE) and characteristics. In the case of buildings
compensation, and in order to ensure that the officially listed as of historic-artistic interest,
88
this value should be that of reconstruction”. upon completion of the investment they
Subsequent additions are assessed at their require.
purchasing price or, in the case of buildings
received free of charge, at their appraised Repairs not contributing to an extension of the
value. useful life, as well as maintenance costs, are
charged directly to the statement of revenue and
b) Machinery, installations, furniture, data- expenses. The costs of any additions or
processing equipment and vehicles. Additions improvements extending the useful life of an
are valued at their purchasing price. asset are capitalized as an increase in its value.
c) Fixed assets pending classification. Additions The annual provision for depreciation is
are assessed at their purchasing price or cost calculated by applying the straight-line method
of construction and are transferred to the based on each asset’s estimated useful life. For
corresponding tangible fixed assets caption property, this begins one month upon its
or “Property delivered for public use” caption incorporation into the City’s Asset Inventory.
Estimated Years of Useful Life
Buildings 65
Property assigned by Municipal Agencies or Third Parties 65
Technical Installations and Machinery 8-12.5
Vehicles 5
Fittings 6
Data-processing Equipment 4
Livestock 7
Bibliographic Funds and Others 8
The process of economic depreciation began in to 221,573 thousand euros, has been excluded
the fiscal year 1992. The estimated years of from the calculation, in accordance with the
useful life corresponding to “Buildings” and aforementioned independent appraisal. This
“Property Assigned by Municipal Agencies and treatment is justified by the fact that the said
Third Parties” are determined according to the historic-artistic component is subject to
criteria of the aforementioned independent maintenance, which guarantees its permanent
appraisal. value.
For properties with historic-artistic value, the Property assigned by municipal agencies or
depreciation is calculated based on the cost of third parties shows the value of the property
the fixed assets that would be required to assigned to the City of Barcelona, for their
replace them in terms of their capacity and operation or use, coming from other entities.
usefulness. Therefore, the portion of the book
value corresponding to the historic-artistic The caption “Tangible Fixed Assets Assigned by
component of these structures, which amounts Municipal Agencies and Third Parties” shows
89
the book value of those assets freely assigned 2.3. Investments in Infrastructures and
by the City of Barcelona to its municipal Assets Assigned to Public Use
agencies and firms or to third parties for their
operation or use, respectively. The property delivered for public use includes
thoroughfare infrastructure (roads, pavement,
When an asset is assigned, its retirement sidewalks, public lighting, signs), the large
is recorded through a charge to the facilities for public services (sewers and utility
caption “Property Assigned to Municipal supplies), green spaces, trees, gardens and, in
Agencies and Third Parties” on the balance general, all assets constituting public property
sheet (see Note 8) and thus, it ceases to be provided for the public use of citizens.
amortized.
Additions made prior to January 1, 1992 are
2.2. Public Land Assets assessed according to the criteria described in
Note 2.1. Subsequent additions are assessed at
The Public Land Assets refers to the group of their purchasing price.
assets which, in accordance with Legislative
Decree 1/2005, of July 26, approving the Upon completion of the investments in
amendment of the Town Planning Law of infrastructures and property for public use, their
Catalonia, and in accordance with the Barcelona retirement is registered on the consolidated
Municipal Charter, are affected for the purposes balance sheet with a charge to the “Property
of social interest established by law. Delivered for Public Use” caption (see Note 8).
The municipal properties included under this For the purposes of presentation, the assets
caption are as follows: caption on the balance sheet shows the assets
assigned to municipal agencies or third parties
• Properties for social housing, administered by for public use, as well as the corresponding
the City of Barcelona itself or municipal compensatory sums to reflect their retirement.
operators. Likewise, Note 3 reflects the movements
• Properties that have been awarded surface registered under these captions over the year.
rights in favor of third parties, to build social
housing, homes for the elderly, care centers Rule 220.2 of the Local Administration
and other social investments. Standards in force until December 31, 2005
• Properties under investment projects stated that, exceptionally, investments could be
which, once finished, are destined to be retained in the balance sheet even though they
used for social housing and other social had been completed and assigned for public
proceedings. use. On December 31, 1994, in light of the
extraordinary nature of the Olympic investments
The assessment and amortization criteria received from HOLSA, the City of Barcelona
employed are those described in Note 2.1. invoked this exception. Consequently, the 
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assignment of these investments for public use As of December 31, 2007, the differences
for an initial cost of 353,533 thousand euros between the book value and the technical book
was debited to the caption “Property Delivered value of those shareholdings with substantial
for Public Use” and credited to the caption losses have been provided for in the attached
“Investments Assigned for Public Use” over a accounts (see Note 4).
period of time similar to that which would have
applied had they been ordinary investments. The balance of the “Short-term Investment”
This period reflects the rate of reduction in the caption includes repos operations (public bond
associated liability, which is recorded under the issues) and deposits in financial entities which
caption “Pluri-annual Transfers to HOLSA” on possess at least an “A” credit rating from the
the attached balance sheet. leading risk qualification agencies. 
The balance of the caption “Pluri-annual 2.5. On-budget Receivables and Payables
Transfers to HOLSA” was reduced by 24,629
thousand euros in 2007 with a credit to On-budget receivables and payables are
extraordinary results (see Note 17.6), according registered at their nominal value.
to the amount of HOLSA debt as of December
31, 2007. In addition, the accounts “Property An allowance has been made, established to
Delivered for Public Use” and “Investments cover bad debts. 
Assigned for Public Used” were debited and
credited, respectively, for the aforementioned The provision for bad debts is determined by
costs (see Note 3). applying the collectability ratio, estimated by the
City based on its past experience, to the tax
With these movements, the balance as at receivables currently under forcible collection
December 31, 2007 of the aforementioned and receivables for fines in both voluntary and
captions “Pluri-annual Transfers to HOLSA” and enforced collection periods.
“Investments Assigned for Public Use to
HOLSA” is cancelled. 2.6. Capital Transfers and Other Capital
Income 
2.4. Long-term and Short-term Financial
Investments Upon their concession, capital transfers are
recorded under the “Capital Transfers” caption in
Long-term financial investments made by the the liabilities column of the consolidated balance
City of Barcelona prior to January 1, 1992, in its sheet and moved to assets when the investment
municipal agencies and municipal firms, as well they were financing is assigned for public use or
as other shareholdings, are recorded at their to the fiscal year’s results, in the proportion
technical book value as of December 31, 1991. corresponding to the effective depreciation
Subsequent additions are registered at their undergone and recorded in accounts, when the
purchasing price. investment it finances has been a fixed asset.
91
Other capital income is registered at the time represent and independently of the timing of the
when the administrative operation producing it monetary or financial flow from which they are
is carried out. derived, except for those capital grants and
transfers derived from agreements or
2.7. Other Deferred Revenue conventions requiring the treatment described in
sections 2.6 and 2.10.b, respectively. 
Early collection on amounts deferred to years
subsequent to the year of collection are Revenue and expenses are included in the
recorded under the caption “Other Deferred budget results account when the administrative
Income” (see Note 10) save for the portion of measure recognizing the respective receivables
such amounts that has been deferred to the and payables is taken.
immediately following year, which is recorded
under the caption “Accrued Expenses” (see b) Grants and Transfers Deriving from
Note 16) under liabilities on the balance sheet Agreements and Conventions
prior to being credited to results.
To record the expenses for transfers and grants
2.8. Long-term Provisions stemming from agreements subscribed by
different parties, be they collaborative
The balance of this caption reflects the agreements, cooperative agreements, contract
provisions established to cover the economic programs or other similar agreements signed to
costs of contingent or probable debts. co-finance or develop specific projects or
activities (including capital grants to offset
2.9. Classification of Long and Short-term accumulated negative results), the grantor’s
Receivables and Debts obligation to pay arises at the moment when the
debt matures and is liquid and payable on
On the attached balance sheet, receivables, demand, in other words, when the requirements
credits and debts that mature a period for payment have been met. The recognition of
equal to or less than a year are classified the grantor’s payment obligation is recorded
as short-term. Those which mature within a upon passage of the resolution by which the
period greater than a year are classified as beneficiary’s right to collect is recognized and
long-term. quantified (approval of the budgets for each
fiscal year).
2.10. Revenue and Expenses
c) Assigned Capital Transfers
a) Financial and Budget Accounts
This entry includes the City of Barcelona’s
Revenue and expenses are primarily recorded in contributions charged to the budget for
the statement of revenue and expenses in the financing investment processes not carried out
fiscal year in which they occur, depending on by municipal agencies or firms belonging to the
the real flow of assets and services they municipal group.
92
2.11. Corporate Tax 2.12. Environment
In accordance with Legislative Royal Decree Expenses derived from actions intended to
4/2004 of March 5, approving the Amended Text protect and improve the environment are
of the Corporate Tax Law, the City of Barcelona recorded, where applicable, as expenses in the
is exempt from payment of this tax and is not year they are incurred. This notwithstanding,
subject to the withholding of profits from their should they entail investments assets as a result
investments. of actions to minimize impacts on the
environment or to protect and improve it, they
are recorded as increased value of the fixed
asset in question.
Note 3 – Intangible Fixed Assets, Tangible Fixed Assets and Infrastructures
The movement registered in the different tangible and intangible fixed asset and infrastructure accounts was as follows:
12.31.2006 Additions Retirements Transfers 12.31.2007
Intangible Fixed Assets 5,629 70 – 3,345 9,044
Land 439,430 16,756 (6,341) (39,468) 410,377
Buildings 5,017,049 65,721 (12,779) 39,516 5,109,507
Fixed Assets Assigned to Municipal Agencies and 
Third Parties 590,578 15 (9,488) – 581,105
Vehicles 12,538 3,525 – – 16,063
Machinery, Equipment, Installations and Tools 52,282 98 – 1,029 53,409
Data-processing Equipment 62,330 490 – 11,836 74,656
Office Furniture and Equipment 31,830 3,804 – 354 35,988
Other 1,543 23 – – 1,566
Tangible Fixed Assets 6,207,580 90,432 (28,608) 13,267 6,282,671
Public Land Assets 221,506 26,881 (4,730) 28,298 271,955
Tangible Fixed Assets Assigned to Municipal Agencies 
and Third Parties (590,578) (15) 9,488 – (581,105)
Fixed Assets Pending Classification 795,506 470,313 (21,823) (128,263) 1,115,733
Investments in Infrastructure and Assets for Public Use 5,422,441 10,464 (721) 98,469 5,530,653
Investments Assigned for Public Use (5,422,441) (10,464) 721 (98,469) (5,530,653)
Investments for Public Use: HOLSA 24,629 – – (24,629) –
Gross Tangible and Intangible Fixed Assets and 
Infrastructure 6,664,272 587,681 (45,673) (107,982) 7,098,298
Accumulated Depreciation (528,281) (56,593) 1,248 735 (582,891)
Net Tangible and Intangible Fixed Assets and 
Infrastructure 6,135,991 531,088 (44,425) (107,247) 6,515,407
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In accordance with applicable regulations, the City of Barcelona records the value of lands
containing any type of building under the captions “Buildings” and “Public Land Assets”. This
caption includes 2,390,765 thousand euros as of December 31, 2007, and 2,351,858 thousand
euros as of December 31, 2006, corresponding to the value of lands containing buildings.
Additions over the fiscal year include the following:
Investments Carried Out Directly by the City of Barcelona 203,936
Capital Transfers for Investments:
– Investments carried out by decentralized entities (autonomous local agencies, public 
entities and municipal firms), pursuant to the terms of the Decree issued by the Mayor’s 
Office on April 3, 1997 307,481
– Investments carried out by third parties 3,061
Investments Financed by Third Parties 37,934
Obligatory Free Assignments and Profit Sharing 25,182
Assets Received on Exchange 3,651
Acquisition of Assets through Collection of Tax Debts 6,436
Total 587,681
Retirements carried out over the fiscal year include the following:
By Sale 6,785
By Assets Assigned 7,085
By Free Assignments 848
By Retrocession of Reversion of Assets on Concession 21,823
By Exchange Operations 3,226
Others 5,906
Total 45,673
Transfers for the fiscal year were as follows:
Property Delivered for Public Use 98,469
VAT Receivable from Treasury for Assisted Contributions Registered at the Time as Greater
Fixed Asset Value 2,503
Tangible Fixed Assets Losses 6,511
Assets Received by Assignment (171)
Others (65)
Total (107,247)
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The details of investments assigned for public use are as follows:
Buildings 9,763
Equipments 7,167
Parks and Forests 1,278,887
Mixed 318,957
Systems 649,232
Thoroughfares 2,454,127
Municipal Assets of an Artistic Nature 111,107
Urban Furniture 73,224
Property for Public Use: HOLSA 628,125
Others 64
Total 5,530,653
In addition, the purchasing cost of the items completely written off as of December 31, 2007 is as
follows:
Vehicles 8,075
Machinery, Equipment, Installations and Tools 15,061
Data-processing Equipment 40,838
Office Furniture and Equipment 15,228
Others 1,494
Total 80,696
The policy of the Group is to contract the insurance policies that are considered necessary in order
to cover the possible risks that could affect the fixed asset elements.
Note 4 – Long-term Financial Investments 
The movement registered under the long-term financial investments accounts over the fiscal year
2007 was as follows: 
12.31.2006 Additions Retirements Transfers 12.31.2007
Financial Investments 147,408 8,250 – – 155,658
Sale of Long-term Fixed Assets 44,292 6,667 (90) (4,151) 46,718
Long-term Deposits and Guarantees 262 – – – 262
Provision for Depreciation of 
Financial Fixed Assets (1,842) – – – (1,842)
Total 190,120 14,917 (90) (4,151) 200,796
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Additions for the sale of long-term fixed assets were as follows:
Property to be Received in Future for Exchange Operations 5,803
Credit Selling of Land Assets 864
Total 6,667
The items registered for transfers in the sale of long-term fixed assets include Off-budget
Receivables for amounts to be collected in 2008 from operations to be included in that budget
(4,151 thousand euros).
The financial investments carried out by the City of Barcelona as of December 31, 2007 are shown
in the table below:
96
Long-term Financial Investments. Data as of December 31, 2007
Net Worth as of 2007 Technical Book 
Interest December 31, Fiscal Book Value of 
Held 2007 Before  Year Value the Holding 
Name % Result (1) Result (1) 12.31.07 (1) 12.31.07 (*)
Municipal Agencies
MA Disabled Persons 100.00 866 535 1,401 –
MA Urban Landscape and Quality of Life 100.00 1,591 210 1,801 –
MA Mies Van Der Rohe Foundation 100.00 6,475 (24) 6,451 –
MA Education 100.00 5,280 1,020 6,300 –
MA IT Services 100.00 984 217 1,201 –
MA Town Planning 100.00 2,084 2 2,086 –
MA Finances 100.00 1,281 325 1,606 –
MA Markets 100.00 5,560 150 5,710 –
MA Housing 100.00 36,357 69 36,426 –
MA Culture 100.00 2,218 288 2,506 –
MA Parks and Gardens 100.00 2,820 650 3,470 –
MA Barcelona Sports 100.00 (5) 298 293 –
Total 65,511 3,740 69,251 –
Municipal Firms
Grup Barcelona de Serveis Municipals, SA (2) 100.00 188,179 14,760 202,939 69,809
Grup Barcelona Infraestructures Municipals, SA (2) 100.00 16,777 1,167 17,944 12,949
Informació i Comunicació de Barcelona, SA 100.00 1,644 77 1,721 1,500
Barcelona Activa, SA, SPM 100.00 2,330 52 2,382 2,013
SM Barcelona Gestió Urbanística, SA 100.00 578 56 634 61
Total 209,508 16,112 225,620 86,332
Interest of Less than 50%
Barcelona Holding Olímpic, SA (HOLSA) 49.00 43,196 392 43,588 42,878
Barcelona Sagrera Alta Velocitat, SA 25.00 150 – 150 150
Barcelona Emprèn CR, SA 22.99 1,297 (112) 1,185 1,598
Barcelona Ventures SGECR, SA 22.99 113 – 113 102
Barcelona Regional AMDUI, SA 20.63 377 1 378 271
Fira 2000, SA 11.43 22,799 (26) 22,773 22,470
Port Fòrum Sant Adrià, SL 5.00 15 1 16 15
Total 67,948 257 68,203 67,484
Total Financial Investments 153,816
Long-term Guarantees and Deposits 262
Long-term Disposal of Fixed Assets 19,858
Future Property Exchange 26,860
Total Long-term Financial Investments 200,796
(*) Figure in the City of Barcelona individual accounts as of December 31, 2007.
(1) Adjusted to interest held.
(2) Net Worth includes negative consolidation differences, which for the Barcelona de Serveis Municipals group amount to 2,652
thousand euros and for the Barcelona d’Infraestructures Municipals group, to 355 thousand euros.
97
The items for the Barcelona de Serveis Municipals, SA and Barcelona d’Infraestructures Municipals,
SA groups are as follows (data as of December 31, 2007):
Net Worth as of 2007 Net Worth 
Interest December 31, Fiscal as 
Held 2007 Before Year 12.31.07 
Name % Result (1) Result (1) of (1)
Barcelona de Serveis Municipals, SA Group
Barcelona de Serveis Municipals, SA 100 164,704 10,425 175,129
Parc d’Atraccions Tibidabo, SA 100 8,289 1,038 9,327
Tractament i Selecció de Residus, SA 58.64 21,485 1,177 22,662
Selectives Metropolitanes, SA (2) 58.64 1,855 (58) 1,797
Solucions Integrals per als Residus, SA (2) 58.64 1,942 461 2,403
Carreras i Fontanals, SA (2) 58.64 49 (11) 38
Cementiris de Barcelona, SA 51 99 487 586
Serveis Funeraris de Barcelona, SA 51 8,629 5,874 14,503
Transports Sanitaris Parets, SL (3) 26.01 33 15 48
Mercabarna, SA 50.69 29,776 2,005 31,781
Barcelona d’Infraestructures 
Municipals, SA Group
Barcelona d’Infraestructures Municipals, SA 100 15,510 95 15,605
Pronoubarris, SA 100 698 152 850
22 Arroba Bcn, SA 100 6,954 21 6,975
Agència de Promoció del Carmel i entorns, SA 100 119 40 159
Proeixample, SA 62.12 6,453 265 6,718
Foment de Ciutat Vella, SA 51 3,754 593 4,347
(1) Adjusted to interest held.
(2) Interest held through Tractament i Selecció de Residus, SA.
(3) Interest held through Serveis Funeraris de Barcelona, SA.
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The balance sheet and the statement of revenue and expenses for the fiscal year 2007 refer to the
City of Barcelona individually. The changes resulting from the application of consolidation criteria to
the City of Barcelona’s individual annual statements are as follows (in thousands of euros):
City of Barcelona Consolidated
Fixed Assets 6,718,985 7,272,947
Current Assets 781,589 988,016
Total Assets 7,500,574 8,260,963
Capital Before Results 4,938,895 5,133,945
Rest of Long-term Liabilities 1,319,734 1,706,322
Current Liabilities 590,174 732,772
Result of the Fiscal Year 651,771 687,924
Total Liabilities 7,500,574 8,260,963
Ordinary Revenue 2,206,461 2,485,986
Ordinary Expenses (1,715,105) (1,981,602)
Extraordinary Results 160,415 183,540
Results of Fiscal Year 651,771 687,924
The directors intend to draw up separate consolidated annual statements and accounts.
The table below shows the total amounts corresponding to the City of Barcelona’s transactions and
balances with its municipal agencies, municipal firms and with other firms in which it holds an
interest:
Current 
and Capital Other Accounts Accounts 
Transfers Expenses Revenue Receivable Payable
Municipal Agencies 340,398 2,017 8,288 1,823 86,037
Municipal Firms 110,416 184 73,033 10,227 73,896
Firms in which the City holds 
an interest 28,885 50 – – 5,736
Total 479,699 2,251 81,321 12,050 165,669
Note 5 – Long-term Off-budget Receivable
Includes the long-term maturity amounts to be collected, deriving from the deferment and division of
tax receivables owing to the City of Barcelona.
99
Note 6 – Deferred Expenses 
The balance of this caption corresponds entirely to the expenses corresponding to note and bond
issues and loan arrangements, which registered the following movements:
Loan Arrangement Expenses
Balance as of December 31, 2006 1,024
Allocation to Results as Financial Expenses (222)
Balance as of December 31, 2007 802
The allocation to results as financial expenses is made annually and is calculated in a linear manner
until the maturity of the formalized operations. 
Note 7 – On-budget Receivables
On-budget receivables as of December 31, 2007, were classified according to their nature as shown
below: 
Item Receivable
Direct Taxes 166,682
Indirect Taxes 5,266
Charges and Other Revenues 287,096
Current Transfers 66,319
Capital Gains 15,014
Disposal of Real Investments 357
Capital Transfers 18,415
Total Receivable 559,149
The amounts and movements registered in the account for the provision for bad debts were as follows:
Balance as of December 31, 2006 292,874
Amount Charged to Statement of Revenue and Expenses 57,903
Bad Debts Written Off (56,347)
Balance as of December 31, 2007 294,430
The provision for bad debts is determined by applying the estimated collectability ratio estimated by
the City of Barcelona based on its past experiences to the tax receivables currently under forcible
collection (166,568 thousand euros) and receivables for fines in both voluntary and enforced
collection periods (185,982 thousand euros).
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Note 8 – Net Worth
The amounts and movements registered in the Net Worth accounts over the fiscal year were as follows:
Property Property Property 
Assigned to Delivered Assigned by Results Results 
Municipal for Public Municipal of of 
Agencies and Use Agencies and Previous Fiscal 
Net Third Parties (see Third Parties Fiscal Year 
Worth (see Note 2.1) Note 2.3) (see Note 2.1) Years 2007 Total
Initial Balance 7,455,680 (590,578) (5,422,441) 52,822 2,865,937 626,240 4,987,660
Results 2007 – – – – – 651,771 651,771
Allocation of 2006 Results – – – – 626,240 (626,240) –
Change in Property Assigned 
to Third Parties (Note 3) – 9,473 – – – – 9,473
Change in Property Assigned by 
Third Parties – – – 170 – – 170
Transfer of Capital Transfers and 
Other Capital Revenues (Note 9) 49,804 – – – – – 49,804
Property Delivered for Public 
Use (Note 3) – – (98,469) – – – (98,469)
Additions Delivered for Public 
Use (Note 3) – – (10,464) – – – (10,464)
Retirements Delivered for Public 
Use (Note 3) – – 721 – – – 721
Final Balance 7,505,484 (581,105) (5,530,653) 52,992 3,492,177 651,771 5,590,666
Note 9 – Capital Transfers and Other Capital Income 
The movements under this caption were as follows:
Balance as of Transfer and Transfer to Transfer to Balance as 
12.31.06 Other Income Received Net Worth (Note 8) Results (Note 17.6) of 12.31.07
238,628 52,016 (49,804) (26,583) 214,257
Of the 26,583 thousand euros transferred to results, 21,560 thousand euros correspond to regularization, and 2,265 thousand
euros refer to capital financed by third-party investments.
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Note 10 – Other Deferred Income
The movement registered under this caption over 2007 was as follows: 
Balance as of December 31, 2006 96,540
Additions during Fiscal Year 1,591
Transfer to Accrued Expenses (Note 16) (2,778)
Balance as of December 31, 2007 95,353
The balance as of December 31, 2007 corresponds to revenue received in advance for the usage of
assets under municipal ownership. The revenue received in advance is transferred annually to the
statement of revenue and expenses in accordance with the straight-line method over the period
corresponding to the assignment, which is set at 2080 at the latest. 
Note 11 – Provisions for Contingencies and Expenses
The movement in this caption was as follows:
Balance as of December 31, 2006 98,207
Amount Charged to “Miscellaneous Expenses” 23,922
Application of the Provision to its Purpose: Payable to Extraordinary Results (11,853)
Balance as of December 31, 2007 110,276
The purpose of this provision is to cover future contingencies of a generic nature.
The provision for contingencies and expenses has been charged to the “Works, Supplies and
Subcontracted Services” caption. 
102
Note 12 – Debentures and Loans 
The outstanding amount as of December 31, 2007, corresponding to long-term loans and
debentures subscribed by the City of Barcelona can be broken down as follows:
Debentures and Loans 
Outstanding Amount 
Description as of 12.31.2007 Long Term Short Term
Banking System 487,847 420,233 67,614
Private Investment 340,000 340,000 0
Public Issues 100,000 100,000 0
Total Debt 927,847 860,233 67,614
The part of the long-term debt which matures in less than a year is reclassified under the caption
“Short-term Payables for Loans and Debentures”.
The movement of subscribed long-term loans and debentures in the 2007 fiscal year was as follows:
Balance as of December 31, 2006 1,061,206
New Operations 80,000
Contractual Repayments (133,725)
Early Amortization (79,634)
Balance as of December 31, 2007 927,847
As of December 31, 2007 there were unexecuted stand-by lines for a total of 238 million euros.
The debt profile by maturities as of December 31, 2007 was as follows:
Maturity Amount
2008 67,614
2009 110,000
2010 100,000
2011 103,721
2012 93,721
2013 20,721
2014 92,754
2015 112,754
2016 32,754
2017 92,721
2018 and beyond 101,087
Total 927,847
103
The average interest rate over the 2007 fiscal year was 3.78%.
As of December 31, 2007, 49.6% of the City of Barcelona’s financial debt had a fixed interest rate,
and 50.4% had a floating interest rate. 
Note 13 – Other Long-term Payables
The caption “Other Long-term Payables” records debts with suppliers of tangible assets maturing in
a period longer than a year. Movements during the fiscal year 2007 were as follows: 
Balance as of December 31, 2006 9,591
Additions during the Fiscal Year 11,127
Transfers to Other Off-budget Payables (Note 15) (6,631)
Balance as of December 31, 2007 14,087
Note 14 – Public Administrations
The breakdown of these accounts is as follows:
Credit
Value Added Tax 1,275
Personal Income Tax 6,556
Social Security 20,087
Balance as of December 31, 2007 27,918
Note 15 – Other Off-budget Payables
The balance for this caption as of December 31, 2007 is as follows:
Deposits Received 21,715
Short-term Suppliers of Fixed Assets 19,206
Bonus Payments to Personnel in 2008 for Attendance and Punctuality in 2007 as 
well as the June Bonus 18,030
Other Payables 11,033
Payable to Administrations for IAE and IBI surcharges 18,796
Other Short-term Off-budget Payables 88,780
104
The movement for short-term suppliers of fixed assets during the fiscal year 2007 was as follows:
Balance as of December 31, 2006 9,384
Additions during the Fiscal Year 15,148
Transfers to Other Long-term Payables (Note 13) 6,631
Retirements during the Fiscal Year (11,957)
Balance as of December 31, 2007 19,206
Note 16 – Accrued Expenses
The “Accrued Expenses” account reflects the City of Barcelona’s definite liabilities as of December
31, 2007, in accordance with their accrual periods and regardless of the date of requirement of
payment on demand, and is as follows:
Accrued Unmatured Interest as of December 31, 2007 7,157
Prepaid Income of Can Tunis Nou Housing Development 7,513
Short-term Transfer of Deferred Income (see Note 10) 2,778
Total 17,448
Note 17 – Statement of Results for the cleaning staff, parking attendants, 
Fiscal Year 2007 night watchmen and the Municipal Police 
Force gold medal, amounting to 1,326 thousand
17.1. Personnel Expenses euros.
This entry includes the wages and salaries of
the City of Barcelona personnel, social security 17.3. Works, Supplies and Subcontracted
and other welfare expenses. Services
The average payroll of the City of Barcelona This entry corresponds to the purchase of
during fiscal year 2007 comprised 6,826 goods and services needed for municipal
workers (2,504 women and 4,322 men). activities to run smoothly, as well as for the
conservation and maintenance of investments. It
17.2. Welfare Benefits includes the service contracts subscribed by the
City of Barcelona with different private firms to
Welfare benefits include the amounts paid enhance the functioning of the city, such as, for
by the City of Barcelona in 2007 as grants example, those for refuse collection and street
to class D and E employees as well as to cleaning. 
105
17.4. Expenses for Current Transfers entities), the City of Barcelona transfers 
the budgetary financing. This is reflected 
For those activities carried out by autonomous under the caption “Current Transfers” on 
local agencies, public entities and the attached statement of revenue and
municipal firms corresponding to the expenses.
provision of public services that fall within 
the scope of operation of the City of Barcelona, Such budget current transfer is established
through direct management as delegated by bearing in mind the assumptions of a balanced
the City in accordance with the current terms budget set out in the Law regulating local
of legislation (the Law governing the basis taxation.
of law for local legislation and the Regulation 
for works, activities and services of local The main payees were as follows:
Autonomous Local Agencies (City of Barcelona) 187,253
Municipal Public Entities (City of Barcelona) 139,927
Municipal Firms (City of Barcelona) 108,653
Municipal Association of the Barcelona Metropolitan Area and EMSHTR 127,157
Consortia 33,807
Non-profit Organizations 10,602
Metropolitan Transport Authority 53,041
Firms 8,987
Autonomous Community 5,315
Others 32,130
Total 706,872
17.5. Expenses for Capital Transfers 
This entry includes the transfers made by the City of Barcelona from its budget to finance
investment processes. 
The main payees were as follows:
Municipal Public Entities (City of Barcelona) 12,942
Municipal Firms (City of Barcelona) 1,502
Barcelona Holding Olímpic, SA 21,826
Consortia 342
Metropolitan Transport Authority 28,590
Others 3,362
Total 68,564
106
17.6. Extraordinary Results 
Extraordinary results can be broken down as follows:
Expenses Revenue
Pluri-annual Transfers to HOLSA (see Note 2.3) – 24,629
Fixed Assets 33,554 89,527
Modification of Receivables, Payables and Provisions 76,270 71,146
Reversion of Assets on Concession (Note 3) 21,823 –
Additional Settlements Carried Out in 2007 for Shared Central 
Government Taxes in Previous Fiscal Years – 85,135
Capital Transfers and Other Capital Revenue Allocated to Results (Note 9) – 26,583
Other Extraordinary Results 4,958 –
Net Extraordinary Results – 160,415
17.7. Sale of Goods and Services tax on motor vehicles, which is a tax levied on
the ownership thereof, irrespective of the
This entry mainly includes public prices charged vehicle’s class or category; taxes on
for the provision of services, as well as revenue construction, installations and works, levied
derived from the provision of services under according to the cost of the project for 
private regime. which the license has been requested; tax on
the increase in urban land value, a direct 
17.8. Other Operating Revenue tax levied on the increases registered in the
value of these lands made evident upon their
Other operating revenue essentially comprises transfer. 
interest and profit-sharing, public prices for the
private use or special operation of municipal This caption also includes the amount resulting
assets in the public domain (such as parking from the assignment of Central Government
lots, newsstands, outdoor tables for bars and taxes, as a consequence of the entry into effect
restaurants, etc.), fines and other penalties for of the new model of financing for the public
offences. sector, approved by Law 51/2002, of December
27, of the reform of Law 39/1988, of December
17.9. Revenue from Taxes 28, Regulating Local Taxation.
This group includes the following local taxes: 17.10. Other Tax Revenue
property tax, levied on property; tax on
economic activities, levied on certain business Grouped under the caption “Other Tax Revenue”
activities, in accordance with the type of are, basically, the charges for the sale of
activity, the space occupied and the location; services and use of the public domain.
107
17.11. Revenue from Current Grants and The fees to be received by
Transfers PriceWaterhouseCoopers Auditores, S.L. and
Gabinete Técnico de Auditoría y Consultoría,
This caption includes the amounts received from S.A., for auditing services and the expenses
the Central Government Supplementary Finance incurred for the provision thereof in fiscal year
Fund, as well as the earmarked grants from the 2007 came to 696 thousand euros, including
European Community, Central Government, the VAT. Pursuant to the terms of the adjudication of
autonomous community and local entities. the audit tender, these fees, invoiced to the City
of Barcelona, include those of the municipal
agencies and firms forming part of the City
Note 18 – Other Information group, and the appropriate portion thereof will
be duly charged each of them. 
As of December 31, 2007, the guarantees
provided by the City of Barcelona to cover
credit operations amounted to 2,945 thousand
euros. 
108
Note 19 – Statement of Changes in Financial Position for the 2007 and 2006 Fiscal Years 
2007 2006 2007 2006
Application of Funds Fiscal year Fiscal year Source of Funds Fiscal year Fiscal year
Acquisition of Fixed Assets: Funds from Operations 659,976 519,748
Tangible Fixed Assets (1) 520,217 432,987 Sale of Tangible Fixed assets (1) 21,782 57,351
Financial Fixed Assets 8,250 1,659 Transfers of Fixed Assets to Off-budget 
Receivables 6,654 25,041
Long-term Off-budget Receivables – 4,027 Off-budget Receivables to Long-term 2,047 –
Repayment of Long-term Loans and Net Change in Long-term Guarantees 
Debentures 147,248 133,725 and Deposits 1,598 9,718
Pluri-annual Transfers to HOLSA 24,629 48,426 Capital Grants 52,016 53,525
Revenue Transfers to Short-term Liabilities 2,778 2,801 Deferred Income 1,591 3,522
Transfer to Short-term of Suppliers of 
Fixed Assets 6,631 – Long-term Debts and Debentures 80,000 –
Total Funds Applied 709,753 623,625 Total Funds Obtained 825,664 668,905
Sources of Funds in Excess of Applications Application of Funds in Excess of Sources 
of Funds (Increase in Working Capital) 115,911 45,280 of Funds (Decrease in Working Capital) –
Total 825,664 668,905 Total 825,664 668,905
2007 2006
Change in Working Capital Increase Decrease Increase Decrease
Accounts Receivable – 15,715 – 51,144
Short-term Financial Investments 14,981 – 92,423 –
Cash 67,071 – 43,897 –
Accounts Payable 49,574 – – 39,896
Total 131,626 15,715 136,320 91,040
Increase in Working Capital 115,911 – 45,280 –
Decrease in Working Capital – – – –
The funds obtained from operations were as follows:
2007 2006
Net Results for the Fiscal Year 651,771 626,240
Provision for Depreciation (see Note 3) 56,647 54,545
Deferred Expenses (see Note 6) 222 263
Allocation of Long-term Provisions (see Note 11) 23,922 27,219
Net Result of Fixed Assets (34,150) (166,824)
Capital Grants Transferred to Results (see Note 9) (26,583) (14,735)
Application of Long-term Provisions (see Note 11) (11,853) (6,960)
Funds Generated Through Operations 659,976 519,748
(1) Basically includes sales and investment of assets affecting budget.
109
Note 20 – Budgetary Information
2007 Budget Account 
Summary of Status of Revenue Account Budget (in thousands of euros)
Initial Final Net 
Caption Budget Budget Receivables Receipts
1 Direct Taxes 689,400 689,400 735,736 691,428
2 Indirect Taxes 71,000 71,000 88,725 86,855
3 Charges and Other Revenue 252,342 303,430 387,991 277,120
4 Current Transfers 935,699 992,731 1,061,336 1,003,926
5 Capital Gains 30,510 47,243 64,352 50,189
6 Disposal of Real Property 21,520 26,693 26,434 26,431
7 Capital Transfers 21,025 35,625 14,516 13,947
8 Financial Assets – 83,102 – –
9 Financial Liabilities 100,000 101,517 3,361 3,361
Total 2,121,496 2,350,741 2,382,451 2,153,257
Summary of Status of Expense Account Budget (in thousands of euros)
Initial Final 
Caption Budget Budget Payables Paid
1 Personnel Expenses 317,005 328,010 319,379 317,357
2 Current Goods and 
Service Expenses 405,385 458,803 444,904 323,840
3 Financial Expenses 44,868 37,705 35,516 35,516
4 Current Transfers 685,913 726,106 708,921 610,257
6 Real property 457,890 241,230 199,928 157,028
7 Capital Transfers 66,710 413,394 379,224 275,961
8 Financial Assets 10,000 10,250 8,250 8,250
9 Financial Liabilities 133,725 135,243 135,123 134,857
Total 2,121,496 2,350,741 2,231,245 1,863,066
110
Budget Result
(in thousands of euros)
Net Non-financial On-budget Receivables
Revenue (Cap. 1 to 7) 2,379,090
Revenue (Cap. 8) –
Total 2,379,090
Net Non-financial On-budget Receivables
Expenses (Cap. 1 to 7) 2,087,872
Expenses (Cap. 8) 8,250
Total 2,096,122
Gross Saving 282,968
Adjustments
Revenue (Cap. 9) 3,361
Expenses (Cap. 9) 135,123
Change in Financial Liabilities (Cap. 9) (131,762)
Net Saving 151,206
Adjustments
Positive Financial Deviations (23,862)
Negative Financial Deviations 28,600
Payables Financed with Budget Reserves 45,262
Adjusted Budget Result 201,206
111
Budget Reserves
(in thousands of euros)
1. (+) Cash Funds 496,597
2. (+) Receivables Pending 552,257
(+) Current Budget 229,193
(+) Previous Budgets 329,955
(+) Off-budget Operations 3,560
(-) Collections Pending Definitive Application (10,451)
3. (-) Payables Pending 453,396
(+) Current Budget 368,179
(+) Previous Budgets 8,902
(+) Off-budget Operations 76,315
(+) Payments Pending –
I. Total Budget Reserves (1+2-3) 595,458
II. Bad Debts Outstanding 294,430
III. Affected Financing Excess 31,587
IV. Budget Reserves for General Expenses (I-II-III) 269,441
112
6
The City of Barcelona Group 
2007 Consolidated Accounts 
along with the auditors’ report


The City of Barcelona Group 
Consolidated Balance Sheets as of December 31, 2007 and 2006
(in thousands of euros)
Assets As of As of 
December 31, December 31, 
2007 2006
Note
Intangible Fixed Assets 4 a) 56,526 50,039
Intangible Fixed Assets 80,695 70,743
Provisions and Depreciations (24,169) (20,704)
Tangible Fixed Assets and Infrastructures 4 b) 7,031,640 6,584,506
Tangible Fixed Assets 6,967,935 6,804,885
Public Land Assets 271,955 221,506
Tangible Fixed Assets Assigned to Municipal 
Agencies and Third Parties (581,105) (590,578)
Fixed Assets in Progress and Pending Classification 1,169,067 828,975
Investments in Infrastructure and Assets for Public Use 5,530,653 5,422,441
Investment Assigned for Public Use (5,530,653) (5,422,441)
Investments for Public Use: HOLSA 3.3 – 24,629
Accumulated Depreciation and Provisions (796,212) (704,911)
Long-term Financial Investments 154,834 135,962
Interests in Associated Firms 5 51,945 51,764
Other Financial Investments 6 102,889 84,198
Long-term Trade Receivables 3.7 27,473 30,871
Fixed Assets 7,270,473 6,801,378
Deferred Expenses 7 2,474 2,824
Inventories 3.6 53,822 44,701
Provisions (1,643) (1,805)
52,179 42,896
Accounts Receivable 8 670,420 679,774
Provisions 8 (306,512) (303,145)
363,908 376,629
Public Administrations Receivable 15 26,362 22,567
Short-term Financial Investments 318,921 317,337
Cash 223,802 155,117
Accrued Expenses 2,844 1,840
Current Assets 988,016 916,387
Total Assets 8,260,963 7,720,589
Notes 1 to 19 of the attached report form an integral part of the consolidated balance sheet as of
December 31, 2007.
116
The City of Barcelona Group 
Consolidated Balance Sheets as of December 31, 2007 and 2006
(in thousands of euros)
Liabilities As of As of 
December 31, December 31, 
2007 2006
Note
Capital 5,821,869 5,182,291
Net Worth 9.1 4,932,667 4,355,363
Net Worth 10,997,660 10,321,617
Property Assigned to Municipal Agencies 
and Third Parties (581,105) (590,578)
Property Delivered for Public Use (5,530,653) (5,422,441)
Property Assigned by Municipal Agencies
and Third Parties 46,765 46,765
Income Allocable to the City of Barcelona 9.2 687,924 650,169
Consolidated Income 697,844 661,786
Income Allocable to Minority Interests 10 (9,920) (11,617)
Consolidated Reserves 9.3 201,278 176,759
Minority Interests 10 72,632 69,491
Capital Transfers and Other Capital Income 11 247,348 271,194
Other Deferred Income 12 179,187 171,661
Provisions for Contingencies and Expenses 13 126,951 111,633
Long-term Loans and Debentures 14 996,576 1,042,828
Long-term Guarantees and Deposits 26,846 25,100
Other Long-term Payables 3.7 56,782 44,810
Pluri-annual Transfers to HOLSA 3.3 – 24,629
Long-term Liabilities 7,528,191 6,943,637
Short-Term payables for Loans and Debentures 14 70,534 136,015
Accounts Payable 409,919 387,049
Payable to Public Agencies 15 53,625 56,168
Other Non-trade Payables 147,733 158,904
Accrued Expenses 16 50,961 38,816
Current Liabilities 732,772 776,952
Total liabilities 8,260,963 7,720,589
Notes 1 to 19 of the attached report form an integral part of the consolidated balance sheet as of
December 31, 2007.
117
118
The City of Barcelona Group
Consolidated Statement of Revenue and Expenses for the Fiscal Years Ended as of December 31, 2007 and 2006 
(in thousands of euros)
Note 2007 2006 Note 2007 2006
Personnel Expenses 18.1 601,305 568,027 Taxes 18.4 815,518 746,894
Works, Supplies and Subcontracted 
Services 18.2 763,799 702,866 Other Tax Revenue 18.5 157,653 158,184
Financial Expenses 41,636 41,623 Sale of Services 18.6 286,538 263,255
Current Transfers 18.3 337,227 301,491 Other Operating Revenue 18.7 190,016 203,147
Provision to Allowance for Bad Debts 
and Others 8 61,395 58,081 Current Transfers 18.8 986,775 903,064
Financial Revenue 14,163 11,347
Other Revenue 35,142 25,169
Share in Operating Result of Firms Share in Operating Result of Firms 
Accounted for by the Equity Method 2.2 – 70 Accounted for by the Equity Method 2.2 181 –
TOTAL OPERATING EXPENSES 1,805,362 1,672,158 TOTAL OPERATING REVENUE 2,485,986 2,311,060
Operating Result Before Capital Transfers 680,624 638,902
Capital Transfers 18.3 66,407 101,580
Operating Result After Capital Transfers 614,217 537,322
Provision for Depreciation of Fixed Assets 4 90,294 87,581
Extraordinary Expenses 18.9 118,158 107,033 Extraordinary Revenue 18.9 301,698 331,424
Pre-tax Consolidated Surplus 707,463 674,132
Corporate Income Tax 15 9,619 12,346
Consolidated Surplus 697,844 661,786
Surplus Allocated to Minority Interest 10 9,920 11,617
Surplus Allocated to the City of Barcelona 687,924 650,169
TOTAL 2,787,684 2,642,484 TOTAL 2,787,684 2,642,484
Notes 1 to 19 of the attached report form an integral part of the statement of revenue and expenses as of December 31, 2007.
The City of Barcelona Group d) Legislative Decree 2/2003, of April 28,
Report on the Consolidated Annual approving the amended text of the Municipal
Statement for the Year 2007 Law of the Local Government System of
Catalonia.
Note 1 – Nature of the Consolidated e) Legislative Royal Decree 2/2004, of March 5,
Group approving the amended text of the law
Regulating Local Taxation (Law 39/1988, of
The City of Barcelona Group is comprised of the December 28).
City of Barcelona, its municipal agencies
(autonomous local agencies and public entities) f) Royal Decree 500/1990, implementing Law
and municipal firms that complement the City’s 39/1988.
activities through functional specialization and
management improvement to offer maximum g) Normal Model of the Local Government
efficiency in service to its citizens. Accounting Standards, order of November
23, 2004, taking effect on January 1, 2006.
Note 2 – Basis of Presentation and h) Documents on accounting principles issued
Consolidation Principles by the Commission on Public Accounting
Principles and Standards, created by
2.1. Accounting Policies resolution of the State Secretariat for the
Treasury on December 28, 1990.
The consolidated annual accounts are drawn up
based on the audited individual accounts of i) Order of June 28, 1999, on the implementation
each of the consolidated entities. The annual of Decree 94/1995, of February 21, on the
accounts of the City of Barcelona and its financial monitoring of local entities.
municipal agencies are prepared according to
the accounting principles set out for public The annual accounts of the municipal public
administrations in current Spanish legislation, in entities and municipal firms are drawn up in
particular: accordance with the Corporations Law, as
amended, and with the directives set out in the
a) Law 1/2006, of March 13, governing Spanish General Accounting Plan approved by
Barcelona’s special regime. Royal Decree 1643/90.
b) Law 7/1985, of April 2, governing the basis of The figures contained in the documents
law for local legislation. composing these annual consolidated accounts
are expressed in thousands of euros.
c) Royal Decree Law 781/1986, of April 18,
approving the amendment to current The consolidated balance sheet has basically
provisions for the local legislation. been drawn up according to the models
119
established by the Local Government municipal agencies, as well as the annual
Accounting Standards (ICAL) applicable from accounts of the municipal firms, will be
January 1, 2006. The consolidated statement of submitted to the Municipal Council Plenum for
revenue and expenses has been drawn up in approval within the established statutory 
more detail than required by the said standards period.
in order to provide more thorough information
on revenue and expenses, thereby offering a With regard to municipal firms and municipal
faithful rendering of the net worth and financial public entities, on November 20, 2007 Royal
position of the City of Barcelona Group and the Decree law 1514/2007 was published approving
results of its operations over the fiscal year, in the new General Accounting Plan (PGC), which
accordance with the accounting principles and came into effect on January 1, 2008 and whose
standards applied to the sphere of public application for the fiscal years beginning as
administration and accounting. The report is from that date is compulsory. 
basically presented according to the models
established by said ICAL. Municipal firms are carrying out a transition
program to adapt their accounting policies to
The budget statements corresponding to the the new Plan. This program includes, among
City of Barcelona and its municipal agencies other aspects, analysis of the differences in
were approved by the Decree issued by the accounting criteria and standards and
Mayor’s office on February 27 and 28, 2008. The assessment of the modifications necessary in
general account of the City of Barcelona and its current procedures and information systems. 
120
2.2. Consolidated Principles
The fully consolidated municipal agencies and municipal companies are as follows (data as of December 31, 2007):
Net Worth 2007 Technical Book 
as of 12.31.07 Fiscal Book Value of the 
Interest Before  Year Value Holding 
Name Held % Results (1) Results (1) 12.31.07 (1) 12.31.07 (*)
Municipal Agencies
MA Disabled Persons 100 866 535 1,401 –
MA Urban Landscape and Quality of Life 100 1,591 210 1,801 –
MA Mies Van Der Rohe Foundation 100 6,475 (24) 6,451 –
MA Education 100 5,280 1,020 6,300 –
MA IT Services 100 984 217 1,201 –
MA Town Planning 100 2,084 2 2,086 –
MA Finances 100 1,281 325 1,606 –
MA Markets 100 5,560 150 5,710 –
MA Housing 100 36,357 69 36,426 –
MA Culture 100 2,218 288 2,506 –
MA Parks and Gardens 100 2,820 650 3,470 –
MA Barcelona Sports 100 (5) 298 293 –
Subtotal Municipal Agencies 65,511 3,740 69,251 –
Municipal Firms
Barcelona de Serveis Municipals, SA Group (2) 100 188,179 14,760 202,939 69,809
Barcelona Infraestructures Municipals, SA Group (2) 100 16,777 1,167 17,944 12,949
Informació i Comunicació de Barcelona, SA 100 1,644 77 1,721 1,500
Barcelona Activa, SA, SPM 100 2,330 52 2,382 2,013
SM Barcelona Gestió Urbanística, SA 100 578 56 634 61
Subtotal Municipal Firms 209,508 16,112 225,620 86,332
Total 275,019 19,852 294,871 86,332
(*) Included in the individual financial statements of the City of Barcelona as of December 31, 2007.
(1) Adjusted to interest held.
(2) Net worth includes the negative differences of consolidation, which for the Barcelona de Serveis Municipals group amount to 2,652
thousand euros and for the Barcelona d’Infraestructures Municipals group to 355 thousand euros.
121
The details of the consolidated annual accounts of the Barcelona de Serveis Municipals and
Barcelona d’Infraestructures Municipals groups are shown in the table below (data as of December
31, 2007):
Net Worth as 2007 Net Worth 
of 12.31.2007 Fiscal as of 
Interest Before  Year 12.31.07 
Name Held % Results (1) Results (1) (1)
Barcelona de Serveis Municipals Group
Barcelona de Serveis Municipals, SA (BSM) 100 164,704 10,425 175,129
Parc d’Atraccions Tibidabo, SA 100 8,289 1,038 9,327
Selectives Metropolitanes, SA (2) 58.64 1,855 (58) 1,797
Solucions Integrals per als Residus, SA (2) 58.64 1,942 461 2,403
Carreras i Fontanals, SA (2) 58.64 49 (11) 38
Tractament i Selecció de Residus, SA 58.64 21,485 1,177 22,662
Cementiris de Barcelona, SA 51.00 99 487 586
Serveis Funeraris de Barcelona, SA (SFB) 51.00 8,629 5,874 14,503
Transports Sanitaris Parets, SL (3)(4) (TSP) 26.01 33 15 48
Mercabarna, SA 50.69 29,776 2,005 31,781
Barcelona d’Infraestructures Municipals Group
Barcelona d’Infraestructures Municipals, SA 100 15,510 95 15,605
Pronoubarris, SA 100 698 152 850
22 Arroba Bcn, SA 100 6,954 21 6,975
Agència de Promoció del Carmel i entorns, SA 100 119 40 159
Proeixample, SA 62.12 6,453 265 6,718
Foment de Ciutat Vella, SA 51.00 3,754 593 4,347
(1) Adjusted according to the percentage of the interest held.
(2) Holding through Tractament i Selecció de Residus, SA.
(3) Holding through Tractament i Selecció de Residus, SA.
(4) Holding through Serveis Funeraris de Barcelona, SA.
(5) Despite a 26% holding, it is on the perimeter of full consolidation since BSM controls (51%) SFB and
the latter controls (51%) TSP.
Pursuant to article 289.2 of Decree 179/1995, of services will revert to the City of Barcelona once
June 13, approving the regulations for works, the term of management assigned to Cementiris
activities and services of local entities, once the de Barcelona, SA has expired.
periods of life stipulated in the bylaws of the
mixed capital firms ProEixample, SA and Furthermore, the assets of Mercabarna, SA
Foment de Ciutat Vella, SA, have expired, all of subject to public service (land, buildings and
their assets in conditions of normal use, as well installations) will be transferred to the City of
as their liabilities, will revert to the City of Barcelona on March 30, 2021, with no
Barcelona. Likewise, the assets and liabilities for compensation whatever to Mercabarna, SA or
the provision of cemetery and cremation its shareholders.
122
There has been no change in what is included in The entities consolidated by the equity method
the consolidation accounts during the fiscal year (as the City of Barcelona holds, directly or
2007. indirectly, more than 20% of their share capital,
but is not a majority or controlling shareholder)
include the following mixed capital firms:
Net Worth 
as of 2007 Net Worth 
Interest 12.31.07 Fiscal as of 
Held Before Year 12.31.07 
Name % Results (1) Results (1) (1)
Barcelona Holding Olímpic, SA (HOLSA) (2) 49.00 43,196 392 43,588
Mediacomplex, SA (2) (3) 33.30 6,631 (100) 6,531
Barcelona Sagrera Alta Velocitat, SA 25.00 150 – 150
Barcelona Emprèn, SCR, SA (4) 22.99 1,297 (112) 1,185
Barcelona Ventures, SGECR, SA (4) 22.99 113 – 113
Barcelona Regional, AMDUI, SA (2) (5) 20.63 377 1 378
Total 51,764 181 51,.945
(1) Adjusted according to the percentage of interest held.
(2) Fiscal Year 2007 Audited Annual Accounts.
(3) Indirect shareholding through 22 Arroba Bcn, SA belonging to Barcelona d’Infraestructures Municipals
Group.
(4) The City of Barcelona holds a direct interest of 19.54% and an indirect interest, through the Institut de
Cultura de Barcelona, of 3.45%.
(5) The City of Barcelona holds a direct interest of 17.65% and an indirect interest, through Mercabarna,
SA, of 2.98%.
The remaining interest of less than 20% held by Third parties holding interest in the Group
the City of Barcelona and municipal entities in (mixed firms) are considered minority interests.
other firms and the holdings in metropolitan
entities, associations of municipalities, consortia All significant balances and transactions
and foundations are not consolidated, there between consolidated entities are eliminated in
being no long-term financial investment the process of consolidation.
relationship that forms a determined, stable
degree of dependence; they are valued All significant aspects of the entities included in
according to that described in Note 3.4. the individual annual accounts of those entities
that comprise the consolidated group are subject
When applying consolidation methods, to prior homogenization, both with regard to
the following principles are taken into temporary provisions, where applicable, and to
consideration: the assessment criteria applied.
123
Note 3 – Valuation Criteria Estimated Years of 
Useful Life
The most significant accounting criteria applied Civil Works 49
in drawing up the annual consolidated accounts Machinery, Installations, Tools 
are the following: and Furniture 12-15
3.1. Intangible and Tangible Fixed Assets For those assets operated under concession
whose useful life is greater than the concession
a) Intangible Fixed Assets period, the corresponding provisions are made
for the reversion funds, for the purpose of
Intangible fixed assets basically include: covering the net book value of the revertible
assets on the date of reversion (see Note 13).
• Administrative concessions. These mainly
correspond to the concessions granted by The annual provision for the depreciation of
third parties to Barcelona de Serveis data-processing applications is calculated by
Municipals, SA and refer to the four parking applying the straight-line method to their useful
lots currently in use, the Barcelona Nord bus life, which is estimated at 4 years.
station and the shopping center at the
Hospital del Mar. The period of concession b) Tangible Fixed Assets
oscillates between 30 and 50 years. These
rights are recorded at the purchasing value of These include the City’s assets and those in the
the assets to which they correspond, which public domain directly assigned for the provision
primarily includes the cost of constructing of public services, which together constitute the
the aforementioned parking lots and local economic group’s long-term investments. 
facilities.
Regarding the assessment criteria for fixed
• Data processing programs. These are assets, it is necessary to distinguish:
recorded at their purchasing price.
Maintenance expenses are recorded as they The City of Barcelona
occur through debits to the results. 
• Land and buildings. Additions made prior to
The annual provision for the depreciation of January 1, 1992, are assessed according to
administrative concessions is calculated by an expert estimate of their current real market
applying the straight-line method to the useful value made by an independent appraisal firm.
life of the corresponding assets, beginning For properties officially listed as of historic-
one month from when the asset in question artistic interest, this value is equivalent to the
is put into use, as shown in the following cost of replacement. To this end, with regard
chart: to non-financial fixed assets, the document
on accounting principles issued by the
Commission on Public Accounting Principles
and Standards defines replacement value as
124
“the sum of the expenses necessary for the Repairs not contributing to an extension of the
construction of an asset of identical nature useful life, as well as maintenance costs, are
and characteristics. In the case of buildings charged directly to the consolidated statement
officially listed as of historic-artistic interest, of revenue and expenses. The costs of any
this value should be that of reconstruction”. additions or improvements extending the useful
Subsequent additions are assessed at their life of an asset are capitalized as an increase in
purchasing price or, in the case of buildings its value.
received free of charge, at their appraised
value. The annual provision for the depreciation of
tangible fixed assets is calculated by applying
• Machinery, installations, and data-processing the straight-line method based on each asset’s
equipment and vehicles. Additions are valued estimated useful life, basically beginning one
at their purchasing price. month upon its incorporation into the inventory.
• Fixed assets pending classification. Additions Estimated Years of 
are assessed at their purchasing price or cost Useful Life
of construction and are transferred to the Buildings 33-65
corresponding tangible fixed assets caption Technical Installations and 
or “Property delivered for public use” caption Machinery 8-16
upon completion of the investment they Vehicles 5-10
require. Fittings 6-13
Data-processing Equipment 4-6
Municipal Agencies and Companies Others 8-10
• Tangible fixed assets are valued at their The City of Barcelona’s process of economic
purchasing price, except for those depreciation began in the fiscal year 1992. The
corresponding to Mercabarna, SA, which are estimated years of useful life corresponding to
shown updated in accordance with the the caption “Buildings” are determined
provisions of State Budget Laws 50/1979, according to the criteria of the aforementioned
74/1980 and 9/1983 and the Royal Decree independent appraisal.
Law 7/1996, which in 1996 signified an
impact of 24,281 thousand euros. As of For properties with historic-artistic value, the
December 31, 2007 the net effect was depreciation is calculated based on the cost of
14,704 thousand euros, entailing a charge to the fixed assets that would be required to
the caption “Provision for Depreciation of replace them in terms of their capacity and
Fixed Assets” on the 2007 consolidated usefulness. Therefore, the portion of the book
statement of revenue and expenses of value corresponding to the historic-artistic
571 thousand euros; the charge to this component of these structures, which amounts
caption for 2008 is estimated at 568 to 221,573 thousand euros, has been excluded
thousand euros. from the calculation, in accordance with the
125
aforementioned independent appraisal. This • Properties that have been awarded surface
treatment is justified by the fact that the said rights in favor of third parties, to build social
historic-artistic component is subject to housing, homes for the elderly, care centers
maintenance, which guarantees its permanent and other social investments.
value. • Properties under investment projects which,
once finished, are destined to be used 
Property assigned by third parties shows the for social housing and other social
value of the property assigned to the City of proceedings.
Barcelona for their operation or use, coming
from other entities. The assessment and depreciation criteria are
those described in Note 3.1.
The caption “Tangible Fixed Assets Assigned by
Municipal Agencies and Third Parties” shows 3.3. Investments in Infrastructure and Assets
the book value of those assets freely assigned for Public Use
by the City of Barcelona to its municipal
agencies and firms or to third parties for their The property delivered for public use include
operation or use, respectively. thoroughfare infrastructure (roads, pavement,
sidewalks, public lighting, signs), the large
When an asset is assigned, its retirement is facilities for public services (sewers and utility
recorded through a charge to the heading supplies), green spaces, trees, gardens and, in
“Property Assigned to Municipal Agencies and general, all assets constituting public property
Third Parties” on the balance sheet (see Note provided for the public use of citizens.
9.1) and, thus, it ceases to be amortized.
Additions made prior to January 1, 1992 are
3.2. Public Land Assets assessed according to the criteria described in
Note 3.1.b. Subsequent additions are assessed
The Public Land Assets refers to the group of at their purchasing price.
assets which, in accordance with Legislative
Decree 1/2005 of July 26, approved by the Upon completion of the investments in
amendment of the Town Planning Law of infrastructures and property for public use, their
Catalonia, and in accordance with the Barcelona retirement is registered on the consolidated
Municipal Charter, are affected for the purposes balance sheet with a charge to the “Property
of social interest established by law. Delivered for Public Use” caption (see Note 9.1).
The municipal properties included under this For the purposes of presentation, the assets
caption are as follows: caption on the consolidated balance sheet
shows the assets assigned to municipal
• Properties for social housing, administered by agencies or third parties for public use, as well
the City of Barcelona itself or municipal as the corresponding compensatory sums to
operators. reflect their retirement. Likewise, Note 4.b
126
reflects the movements registered under these 3.4. Investments and Short-term Financial
captions over the year. Investments
Rule 220.2 of the Local Administration Equity securities representing more than 20% of
Standards in force until December 31, 2005 the share capital in dependent firms that are not
stated that, exceptionally, investments could be fully consolidated are assessed by applying the
retained in the balance sheet even though they equity method criteria mentioned in Note 2.2, on
had been completed and assigned for public the basis of the annual accounts.
use. On December 31, 1994, in light of the
extraordinary nature of the Olympic investments All other securities are recorded on the
received from HOLSA, the City of Barcelona consolidated balance sheet at their purchasing
invoked this exception. Consequently, the price. The differences between the book value and
assignment of these investments for public use the technical book value of those shareholdings
for an initial cost of 353,533 thousand euros with substantial losses have been provided for in
was debited to the caption “Property Delivered the attached consolidated annual accounts.
for Public Use” and credited to the caption
“Investments Assigned for Public Use” over a Short-term financial investments are registered
period of time similar to that which would have at their purchase price or selling price, if less.
applied had they been ordinary investments. The balance of the corresponding caption in the
This period reflects the rate of reduction in the balance sheet basically includes repos (public
associated liability, which is recorded under the bonds) and deposits in financial entities which
caption “Pluri-annual Transfers to HOLSA” on have at least an “A” credit rating from the
the attached consolidated balance sheet. leading debt rating agencies. 
The balance of the caption “Pluri-annual 3.5. Deferred Expenses
Transfers to HOLSA” was reduced by 24,629
thousand euros in 2007 with a credit to The caption “Deferred Expenses” includes
extraordinary results (see Note 18.9), according goodwill for the amount of 1,646 thousand
to the amount of HOLSA debt as of December euros arising from the positive consolidation
31, 2007. In addition, the accounts “Property difference corresponding to the amounts yielded
Delivered for Public Use” and “Investments by the acquisition of shares in Parc d’Atraccions
Assigned for Public Used” were debited and Tibidabo, SA and Societat Transports Sanitaris
credited, respectively, for the aforementioned Parets, SL firms, and the value of these firms’
costs (see Note 4.b). net worth on their date of acquisition in fiscal
years 2002 and 2005, respectively (see Note 7). 
With these movements, the balance as of
December 31, 2007 of the aforementioned Goodwill is amortized linearly over a period of
captions “Pluri-annual Transfers to HOLSA” and 20 years, given that this is the estimated period
“Investments Assigned for Public Use Holsa” during which it will contribute to profits for the
has been cancelled. Group.
127
3.6. Inventories Accounts Payable” under liabilities on the same
balance sheet. The maximum maturity date of
Inventories as of December 31, 2007, mainly these debts is 2035.
correspond to lands to be used for construction
activities and real estate promotion, both 3.8. Capital Transfers and Other Capital
currently underway and completed, which Income
are recorded at their purchasing price or
production cost, depending on the direct costs The following criteria are applied to record
incurred. received capital transfers and other capital
income, in accordance with the applicable
Where appropriate, the necessary provision for legislation:
depreciation is used to reduce these values to
their real market value. • Upon their concession, capital transfers are
recorded under the “Capital Transfers”
3.7. Accounts Receivable and Accounts caption in the liabilities column of the
Payable consolidated balance sheet and moved to
assets when the investment they were
These are recorded at their nominal value. financing is assigned for public use in the
fiscal year’s results, in the proportion
An allowance has been established to cover bad corresponding to the effective depreciation
debts, based on the following criteria: undergone and recorded in accounts, when
the investment it finances has been a fixed
• In the case of the City of Barcelona, the asset.
provision for bad debts is determined 
by applying the collectability ratio estimated • Other capital income is registered at the time
by the City based on its past experience when the administrative operation producing
to the tax receivables currently under it is carried out.
forcible collection and receivables for fines in
both voluntary and enforced collection 3.9. Other Deferred Income
periods.
Early collection on amounts deferred to years
• In the case of municipal agencies and firms, subsequent to the year of collection are
this allowance is made for receivables whose recorded under the caption “Other Deferred
recovery is deemed uncertain. Income” (see Note 12) save for the portion of
such amounts that has been deferred to the
The caption “Long-term Trade Receivables” on immediately following year, which is recorded
the attached consolidation balance sheet under the caption “Accrued Expenses” 
includes mainly the debts to be collected. They (see Note 16) under liabilities on the
are recorded at their nominal value, due to their consolidated balance sheet prior to being
correlation to the caption “Other Long-term credited to results.
128
3.10. Classification of Long and Short-term resolution by which the beneficiary’s right to
Receivables and Debts collect is recognized and quantified (approval of
the budgets for each fiscal year).
On the attached consolidated balance sheet,
receivables, credits and debts that mature in a c) Assigned Capital Transfers
period equal to or less than a year are classified
as short-term. Those which mature within a This entry includes the City of Barcelona’s
period greater than a year are classified as long- contributions charged to the budget for
term. financing investment processes not carried out
by the municipal agencies or firms belonging to
3.11. Revenue and Expenses the municipal group. 
a) General Criteria 3.12. Provisions for Contingencies and
Expenses
Revenue and expenses are primarily recorded in
the consolidated statement of revenue and The balance of this caption reflects the
expenses in the fiscal year in which they occur, provisions established to cover the economic
depending on the real flow of assets and costs of contingent or probable debts. 
services they represent and independently of
the timing of the monetary or financial flow from 3.13. Corporate Tax
which they are derived, except for those capital
grants and transfers derived from agreements or Pursuant to Legislative Royal Decree 4/2004 of
conventions requiring the treatment described in March 5, approving the Amended Text of the
Sections 3.8 and 3.11.b, respectively. Corporate Tax Law, the City of Barcelona and its
autonomous local agencies are exempt from
b) Grants and Transfers Derived from payment of this tax and are not subject to the
Agreements and Conventions withholding of profits from their investments.
To record the expenses for transfers and grants For public business entities and municipal
stemming from agreements subscribed by companies, the corporate tax is calculated based
different parties, be they collaborative on their book result, which need not necessarily
agreements, cooperative agreements, contract be the same as their fiscal result, the latter being
programs or other similar agreements signed to construed as the taxable income for the tax,
co-finance or develop specific projects or given that the corresponding long-term
activities, the grantor’s obligation to pay arises differences are taken into account. Pursuant to
at the moment when the debt matures and is the abovementioned amended corporate tax law
liquid and payable on demand, in other words, and article 25 of the Law on local taxation,
when the requirements for payment have been municipal firms are eligible for a 99% rebate on
met. The recognition of the grantor’s payment taxes paid on their earnings from activities
obligation is recorded upon passage of the classified as public service under this legislation. 
129
3.14. Environment should they entail incorporations to 
tangible fixed assets as a result of actions 
Expenses derived from actions intended to to minimize impacts on the environment or 
protect and improve the environment are to protect and improve it, they are recorded 
recorded, where applicable, as expenses in the as increased value of the fixed asset in
year they are incurred. This notwithstanding, question.
Note 4 – Intangible Fixed Assets, Tangible Fixed Assets and Infrastructures
Intangible Fixed Assets
The movement registered in the different accounts under intangible fixed assets was as follows:
12.31.06 Additions Retirements Transfers 12.31.07
Start-up Expenses 89 – (20) (21) 48
R+D Expenses 572 – – – 572
Concessions, Patents, Licenses 
and Trademarks 49,966 19,440 (1,896) (12,697) 54,813
Data-processing Applications 10,679 722 (352) 1,861 12,910
Rights on Assets Under Financial 
Leasing 3,021 – (9) (614) 2,398
Others 6,416 1,550 (118) 2,106 9,954
Intangible Fixed Assets 70,743 21,712 (2,395) (9,365) 80,695
Accumulated Depreciation (20,704) (8,284) 790 4,029 (24,169)
Net Intangible Fixed Assets 50,039 13,428 (1,605) (5,336) 56,526
The main entry under the caption “Concessions” (41,401 thousand euros) corresponds to the
parking lots managed by Barcelona de Serveis Municipals, SA. (see Note 3.1.a), the cumulative
depreciation of which came to 9,191 thousand euros.
The following items have been completely written off as of December 31, 2007:
Thousands of euros
Concessions, Patents and Trademarks 9,872
Data-processing Applications 5,473
R+D Expenses 572
Others 199
Total 16,116
130
Tangible Fixed Assets and Infrastructures
The movement registered in the different accounts for tangible fixed assets and infrastructures was as follows:
12.31.06 Additions Retirements Transfers 12.31.07
Land 439,327 30,346 (6,341) (44,341) 418,991
Buildings 5,372,815 67,126 (13,476) 98,517 5,524,982
Fixed Assets Assigned to Municipal Agencies 
and Third Parties 590,578 15 (9,488) – 581,105
Land and Properties 6,402,720 97,487 (29,305) 54,176 6,525,078
Vehicles 16,437 4,162 – 166 20,765
Machinery, Equipment, Installations and Tools 221,010 7,163 (1,416) 10,582 237,339
Data-processing Equipment 71,622 1,471 (124) 10,682 83,651
Office Furniture and Equipment 67,333 6,054 (267) 1,041 74,160
Others 25,763 2,264 (2,546) 1,461 26,942
Other Fixed Assets 402,165 21,114 (4,353) 23,931 442,857
Total Tangible Fixed Assets 6,804,885 118,601 (33,658) 78,107 6,967,935
Public Land Assets 221,506 26,881 (4,730) 28,298 271,955
Tangible Fixed Assets Assigned to 
Municipal Agencies and Third Parties (590,578) (15) 9,488 – (581,105)
Fixed Assets Pending Classification 828,975 515,649 (102) (175,455) 1,169,067
Infrastructures and Assets for Public Use 5,422,441 10,464 (721) 98,469 5,530,653
Investments Assigned for Public Use (5,422,441) (10,464) 721 (98,469) (5,530,653)
Investments for Public Use: HOLSA 24,629 – – (24,629) –
Gross Tangible Fixed Assets and Infrastructures 7,289,417 661,116 (29,002) (93,679) 7,827,852
Accumulated Depreciation and Provisions (704,911) (82,275) 5,001 (14,027) (796,212)
Net Tangible Fixed Assets and Infrastructures 6,584,506 578,841 (24,001) (107,706) 7,031,640
In accordance with applicable regulations, the group entities record the value of lands containing
any type of building under the caption “Buildings” and “Public Land Assets”. This caption includes
2,847,511 thousand euros as of December 31, 2007, and 2,848,253 thousand euros as of December
31, 2006 corresponding to the value of lands containing buildings.
131
Additions over the fiscal year include the following:
Investments Carried out Directly by the City of Barcelona 203,936
Investments Carried out by Dependent Entities, Pursuant to the Terms of the 
Decree of April 3, 1997, issued by the Mayor’s Office 307,481
Other Investments Carried out by Dependent Entities 73,435
Investments Carried out by Third Parties 3,061
Investments Financed by Third Parties 37,934
Free and Compulsory Assignments and Profit-sharing 25,182
Assets Received on Exchange 3,651
Acquisition of Assets as Payment of Tax Receivables 6,436
Total 661,116
Included in the caption “Other Investments Carried out by Dependent Entities” are:
• Housing built on behalf of the Municipal Agency of Housing.
• Construction of the Olympic Museum, adaptation of the car pounds, refurbishment of Barcelona
Teatre Musical, adaptation of installations at the Zoo and the surface parking space for buses at
Cartagena-Consell de Cent streets, by Barcelona de Serveis Municipals, SA
• Investment carried out in the renovation of the Funicular train motor, in the new DIDIDADO ride, in
a 4D cinema hall at the Parc del Tibidabo and in restoration centers at the Zoo. 
• Investments made in the Central Flower Market, the Slaughterhouse and other installations in
Mercabarna.
• Completion of restitution work, construction and start-up of the KKK steam turbine damaged
during the 2006 fiscal year, at the Tractament i Selecció de Residus, SA energy plant.
Retirements carried out over the fiscal year are as follows:
By Sale 6,785
By Assignment by Third Parties 7,085
By Free Property Ownership Assignments 848
By Delivery of Assets on Exchange 3,226
By Fixed Asset Reconstruction 5,150
Others 5,908
Total 29,002
132
Transfers for the fiscal year were as follows:
Property Delivered for Public Use 98,469
VAT Receivable from Treasury for Assisted Contributions Registered at the Time as Greater 
Fixed Asset Value 2,503
Tangible Fixed Assets Losses 6,511
Others 223
Total 107,706
Thus the main components of the transfers for the fiscal year are largely offset by the net worth
accounts (see Note 9.1).
The details of the “Investments Assigned for Public Use” caption are as follows:
Buildings 9,763
Equipments 7,167
Parks and Forests 1,278,887
Mixed 318,957
Systems 649,232
Thoroughfares 2,454,127
Municipal Assets of an Artistic Nature 111,107
Urban Furniture 73,224
Property for Public Use: HOLSA 628,125
Others 64
Total 5,530,653
The elements totally written off as of December 31, 2007, are the following:
Vehicles 9,596
Machinery, Equipment, Installations and Tools 43,750
Data-processing Equipment 45,966
Office Furniture and Equipment 28,019
Others 11,804
Total 139,135
The policy of the Group is to contract the insurance policies that are considered necessary in order
to cover the possible risks that could affect the fixed asset elements.
133
Note 5 – Interest Associated Firms
This heading reflects the investments made in dependent firms that are not fully consolidated but,
rather, are consolidated by the equity method, as shown in the following chart:
Barcelona Holding Olímpic, SA (Holsa) 43,588
Mediacomplex, SA 6,531
Barcelona Sagrera Alta Velocitat, SA 150
Barcelona Emprèn, SCR, SA 1,185
Barcelona Ventures, SGECR, SA 113
Barcelona Regional, AMDUI, SA 378
Total 51,945
Note 6 – Other Financial Investments
The balance of this caption reflects the interests of less than 20% held in different firms by the City
of Barcelona and the entities belonging to the Municipal Group, as well as other credits and long-
term deposits and guarantees, as shown in the following chart:
Investment Portfolio 42,670
Deposits and Guarantees 838
Other Long-term Credits 59,381
Total 102,889
134
The investment portfolio can be broken down as follows:
% Net Book 
Firm’s Interest Investment Value as of 
Owner (*) Held Cost Provisions 12.31.07
Transferència i reciclatge de 
Runes, SA SIRESA 17.59 180 – 180
Clavegueram de Barcelona, SA BSM 17.50 685 – 685
Catalana d’Iniciatives, CR, SA BSM 13.45 8,904 – 8,904
Fira 2000, SA AB 11.43 23,021 (550) 22,471
GL Events CCIB, SL BSM 12.00 241 – 241
Districlima, SA TERSA 11.73 1,020 (76) 944
Ecoparc del Mediterrani, SA TERSA 11.73 960 (960) –
Ecoparc de Barcelona, SA TERSA 3.05 383 (383) –
Hotel Miramar de Barcelona, SA BSM 10.00 1,562 (613) 949
Gestora de runes de la 
construcció,SA TERSA 8.21 135 – 135
Recuperació d’Energia, SA TERSA 4.69 34 – 34
Funeràries de Catalunya, SA SFB 4.46 30 – 30
Port Fòrum Sant Adrià, SL AB 5.00 15 – 15
Ecoparc del Besòs, SA TERSA 2.93 386 (53) 333
Catalunya Carsharing, SA BSM 2.89 50 (36) 14
Túnels i Accessos de Barcelona, SA BSM 2.82 3,805 – 3,805
Grand Tibidabo, SA PATSA 0.03 11 (11) –
Interest in Barcelona Ventures ICUB – 1,000 – 1,000
Investment Fund CdB – 2,930 – 2,930
Total Investment Portfolio 45,352 (2,682) 42,670
(*) Key:
AB: The City of Barcelona
BSM: Barcelona de Serveis Municipals, SA
PATSA: Parc d’Atraccions Tibidabo, SA
MCBN: Mercados de Abastecimientos de Barcelona, SA
SFB: Serveis Funeraris de Barcelona, SA
CdB: Cementiris de Barcelona, SA
TERSA: Tractament i Selecció de Residus, SA
SIRESA: Solucions Integrals, SA
ICUB: MA Culture 
Other long-term credits can be broken down as follows:
Sales of Long-term Fixed Assets 46,718
State Treasury Receivable for Early Corporate Tax 2,482
Long-term Clients and Receivables 10,175
Others 6
Total 59,381
135
Note 7 – Deferred Expenses
The balance of this caption corresponds, on the one hand, to note and bond and loan arrangement
expenses, which registered the following movements:
Loan Arrangement Expenses
Balance as of December 31, 2006 1,024
Allocation to Results as Financial Expenses (222)
Balance as of December 31, 2007 802
The allocation to results as financial expenses is made annually and is calculated in a linear manner
until the maturity of the formalized operations.
On the other hand, it includes the goodwill stemming from the acquisition, in 2002, of 100% of the
share capital of Parc d’Atraccions Tibidabo, SA by Barcelona de Serveis Municipals, SA and of 51%
of Societat Transports Sanitaris Parets, SL by Serveis Funeraris de Barcelona, SA in 2005. This
goodwill stems from the positive consolidation difference arising from the amount paid for the
acquisition of the shares and the net worth of acquired firms, and it will be amortized linearly over a
period of 20 years, as this is the period for which it is estimated that it will contribute to the
obtaining of profits for the group. The movement registered under this caption was as follows: 
Goodwill
Balance as of December 31, 2006 1,729
Readjustment of the book value of the interest held 33
Amortization for the Year (116)
Balance as of December 31, 2007 1,646
The remainder of the balance for this caption, 26 thousand euros, corresponds to the financial
expenses of financial leasing operations.
136
Note 8 – Accounts Receivable
Accounts receivable are classified as follows:
a) By the City of Barcelona 572,254
Direct Taxes 166,682
Indirect Taxes 5,266
Charges and Other Revenue 280,069
Current Transfers 66,319
Capital Gains 15,014
Disposal of Real Investments 357
Capital Transfers 18,415
Others 20,132
b) By Municipal Agencies and Companies 98,166
Total Receivable 670,420
The amounts and movements registered in the account for the provision of bad debts were as
follows:
Balance as of December 31, 2006 303,145
Amount Charged to Statement of Revenue and Expenses 60,680
Bad Debts Written Off (56,843)
Application to Extraordinary Results (470)
Balance as of December 31, 2007 306,512
The provision for bad debts is determined by applying the estimated collectability ratio estimated by
the City of Barcelona based on its past experience to the tax receivables currently under forcible
collection (166,568 thousand euros) and receivables for fines in both voluntary and enforced
collection periods (185,982 thousand euros). 
The provision for the fiscal year, 60,680 thousand euros, is shown under liabilities on the
consolidated statement of revenue and expenses, along with other provisions for sundry items
amounting to 715 thousand euros.
137
Note 9 – Capital
9.1. Net Worth 
The amounts and movements registered in the net worth accounts during the fiscal year were as follows:
Property Assigned Property Property 
to Municipal Agencies Delivered Assigned 
and Third Parties for Public Use by Municipal 
Net (see Notes 3.1.b (see Notes 3.3 Agencies and 
Worth and 4.b) and 4.b) Third Parties TOTAL
Initial Balance 10,321,616 (590,578) (5,422,441) 46,765 4,355,362
Allocation of City of Barcelona Results 2006 626,240 – – – 626,240
Change in Property Assigned to Third Parties – 9,473 – – 9,473
Change in Property Assigned by Third Parties – – – – –
Transfer of Capital Transfers 49,804 – – – 49,804
Property Delivered for Public Use – – (108,212) – (108,212)
Final Balance 10,997,660 (581,105) (5,530,653) 46,765 4,932,667
Property assigned by municipal agencies and third parties reflects the value of those assets
assigned to the City of Barcelona by other entities for operation or use.
9.2. Results 
The consolidated result allocable to the City of Barcelona can be broken down as follows: 
Results of the City of Barcelona 651,771
Aggregate Result of Municipal Agencies and Firms 36,408
Share in Results by Equity Method 181
Consolidation Adjustments 9,484
Consolidated Results 697,844
Results Allocable to Minority Interests Before Interim Dividends (Note 10) (9,920)
Results Allocable to the City of Barcelona 687,924
138
9.3. Consolidated Reserves
The consolidated reserves and their movement can be broken down as follows:
Balance as 2006 Transfers Balance as 
of 12.31.06 Result (a) and Others of 12.31.07
Fully Consolidated 176,861 17,026 4,488 201,375
MA Housing 21,845 (1,762) 19,266 39,349
MA Disabled Persons (33) 212 687 866
MA Mies Van der Rohe Foundation 204 199 949 1,352
MA IT Services 4,605 317 284 5,206
MA Town Planning 1,607 55 560 2,222
MA Finances 2,362 542 498 3,402
MA Markets 5,465 44 48 5,557
MA Parks and Gardens 3,009 390 300 3,699
MA Education 4,803 560 672 6,035
MA Culture 3,579 2 (152) 3,429
MA Barcelona Sports 78 (83) 280 275
MA Urban Landscape and Quality of Life 1,350 241 – 1,591
Barcelona de Serveis Municipals Group (b) 105,392 15,659 (15,769) 105,282
Barcelona d’Infraestructures Municipals Group (c) 3,376 508 25 3,909
Informació i Comunicació de Barcelona, SA 5,403 48 (951) 4,500
Barcelona Activa, SA 13,118 39 901 14,058
SM Barcelona Gestió Urbanística, SA 698 55 (110) 643
By the Equity Method (102) (65) 70 (97)
Barcelona Holding Olímpic, SA 283 35 – 318
Barcelona Ventures SGECR, SA 3 (9) 13 7
Barcelona Emprèn, SCR, SA (402) (93) 4 (491)
Barcelona Regional, AMDUI, SA 14 2 53 69
Total 176,759 16,961 7,558 201,278
(a) Adjusted according to the interest held.
(b) Barcelona de Serveis Municipals Group includes information regarding the parent firm and firms in
which it holds an interest (Parc d’Atraccions del Tibidabo, SA, Tractament i Selecció de Residus, SA,
Serveis Funeraris de Barcelona, SA, Cementiris de Barcelona, SA and Mercabarna, SA) aggregated
together.
(c) Barcelona d’Infraestructures Municipals Group includes information regarding the parent firm and firms
in which it holds an interest (Pro Nou Barris, SA, 22 Arroba Bcn, SA, Agència de Promoció del Carmel i
Entorns, SA, ProEixample, SA and Foment de Ciutat Vella, SA) aggregated together (see Note 2.2).
139
To calculate the consolidation reserves, the book and technical book values of the interests held, the
dividends collected over the 2007 fiscal year and other consolidated adjustments were used to
homogenize receivables and payables between the City of Barcelona and some of its dependent firms.
The “Transfers and Others” column includes the correction of the existing temporary difference
between provision for capital transfers and execution of the works and services financed by them, as
well as the effects deriving from reinstatement of the reversion of assets on concession and of the
cancelation in the 2006 fiscal year of the long-term financial investment of the municipal agencies. 
Note 10 – Minority Interest
The balance of this caption reflects the proportion of the net worth and results for the fiscal year of
those dependent municipal firms included in the consolidation belonging to shareholders or
associates who are not members of the consolidated Group. Specifically, the figures refer to the
Barcelona de Serveis Municipals and Barcelona d’Infraestructures Municipals groups, and can be
broken down as follows:
Fiscal Year Interim 
Capital Reserves Results Dividend TOTAL
BSM Group:
TERSA Group 5,973 11,813 1,108 – 18,894
SFB Group 3,830 5,657 5,662 (1,127) 14,022
Cementiris de Barcelona, SA 30 409 468 (343) 564
Mercabarna 7,003 21,925 1,951 – 30,879
Total 16,836 39,804 9,189 (1,470) 64,359
BIM Group:
Foment de Ciutat Vella, SA 2,945 662 570 – 4,177
Proeixample, SA 2,846 1,089 161 – 4,096
Total 5,791 1,751 731 – 8,273
TOTAL 22,627 41,555 9,920 (1,470) 72,632
140
Note 11 – Capital Transfers and Other Capital Income
The amounts and movements registered under this caption were as follows: 
Balance as of December 31, 2006 271,194
Additions 56,327
Transfer to Net Worth (49,804)
Retirements for Delivery of Assets (2,593)
Transfer to Extraordinary Revenue (27,569)
Others (207)
Balance as of December 31, 2007 247,348
Of the 27,569 thousand euros transferred to results, 21,560 thousand euros correspond to
regularizations and 5,185 thousand euros to grants financed by third parties. 
Note 12 – Other Deferred Income
The movement under this caption is as follows (see Note 3.9):
Balance as of December 31, 2006 171,661
Additions 29,412
Transfer to Revenue for the Year (926)
Transfer to Short-term (3,895)
Delivery of Assets to the City of Barcelona (17,065)
Balance as of December 31, 2007 179,187
By nature, 144,143 thousand euros correspond to revenue received in advance of the usage of
assets under municipal ownership and 10,262 thousand euros to urban development fees payable
by the owners of sites included in the urban planning co-operation actions, which co-finance
municipal investments in the territory falling within the co-operation sphere, and 24,782 thousand
euros to other types of revenue. The revenue received in advance is transferred annually to the
consolidated statement of revenue and expenses in accordance with the straight-line method over
the period corresponding to the assignment or award, which is set at 2080 at the latest. The urban
development fees are charged for deliveries to the City of Barcelona of actions financed by them.
Only in the case of public works does the City activate the corresponding fixed assets, which it
credits to extraordinary results. 
The most significant additions correspond basically to urban development fees from Barcelona de
Gestió Urbanística, SA.
141
The amount transferred to short-term is the one set to be applied to the consolidated statement of
revenue and expenses for the 2008 fiscal year and is shown in the caption “Accrued Expenses” of
the liabilities of the balance sheet for the fiscal year ended December 31, 2007 (see Note 16).
The retirements for delivery correspond to the co-operative actions transferred to the City of
Barcelona by the group’s managerial entities. 
Note 13 – Provisions for Contingencies and Expenses
The composition and movement under this caption is as follows:
Balance as Provisions Balance as 
of 12.31.06 and Transfers Allocations of 12.31.07
Court Cases and Legal Claims 98,207 23,922 (11,853) 110,276
Major Overhauls 5,332 1,540 (2,273) 4,599
Reversion Funds 2,290 5,181 – 7,471
Others 5,804 713 (1,912) 4,605
Total 111,633 31,356 (16,038) 126,951
The balance for the provision for court cases and legal claims and for other provisions are intended
to cover a variety of possible future commitments, whose maturity dates and amounts cannot yet be
known with certainty. 
The provision for court cases and legal claims has been charged to the caption “Works, Supplies
and Subcontracted Services”. 
The provisions for major overhauls include funds created by Barcelona de Serveis Municipals, SA, in
order to cover pluri-annual repair expenses and the partial replacement of certain fixed assets. 
142
Note 14 – Debentures and Loans
The outstanding amount as of December 31, 2007 corresponding to long-term loans and debentures
can be broken down as follows:
Outstanding Amount 
Description as of 12.31.2007 Long-term Short-term
Bank Loans 627,110 556,576 70,534
Private Placements 340,000 340,000 –
Public Bond Issues 100,000 100,000 –
Total Debt 1,067,110 996,576 70,534
The part of the long-term debt which matures in less than a year is reclassified under the caption
“Short-term Payables for Loans and Debentures”. 
The movements during fiscal year 2007 of subscribed long-term loans and debentures were as
follows:
Balance as of December 31, 2006 1,178,843
Additions:
• New Operations 116,309
Disposals:
• Contractual Repayments (135,919)
• Early Amortization and Assignment (92,123)
Balance as of December 31, 2007 1,067,110
The debt profile by maturities as of December 31, 2007 was as follows (in millions of euros):
Maturity Amount
2008 71
2009 115
2010 105
2011 109
2012 101
2013 28
2014 105
2015 120
2016 40
2017 101
2018 and beyond 172
Total 1,067
143
As of December 31, 2007 there were unexecuted stand-by lines for a total of 244,920 thousand
euros.
The average interest rate over the 2007 fiscal year was 3.8 %. 
As of December 31, 2007, 43.4% of the long-term consolidated financial debt had a fixed interest
rate and 56.6% had a floating interest rate.
Note 15 – Public Administrations
The breakdown of these accounts is as follows:
Item Debit Balance Credit Balance
Social Security 25,835
Value Added Tax 21,202 9,094
Personal Income Tax 12,023
Corporate Tax 4,233 3,491
Others 927 3,182
Total 26,362 53,625
Inspection is pending for Group entities of those fiscal years not prescribed for all applicable taxes.
No significant additional liabilities are expected by entities as a result of possible inspections.
144
Note 16 – Accrued Expenses
This account reflects the Group’s definite liabilities as of December 31, 2007, in accordance with
their accrual periods and regardless of the date of requirement of payment on demand, as well as
the capital grants given to the Group pending allocation. It has the following composition:
Capital and Current Transfers 12,070
Grave Assignments 1,320
Revenue Transfers to Short-term 3,895
Prepaid Income on Can Tunis Housing Development 7,513
Urban Planning Fees 10,100
Assigned Land Pending Allocation to Revenue 2,898
Annual Users’ Fees 2,658
Other Advanced Revenue 2,958
Accredited Unmatured Interest as of December 31, 2007 7,157
Other Deferred Expenses 392
Total 50,961
Accredited and unmatured payments to personnel are shown under the caption “Other Non-trade
Payables” and amount to 36,325 thousand euros.
Note 17 – Other Information Note 18 – Statement of Results
As of December 31, 2007, the guarantees 18.1. Personnel Expenses
provided by the group to cover credit operations
amounted to 6,896 thousand euros. This entry includes the wages and salaries of
Group personnel, social security payments and
The fees to be received by other welfare expenses.
PriceWaterhouseCoopers Auditores, S.L. and
Gabinete Técnico de Auditoría y Consultoría, The average payroll of the City of Barcelona
S.A., for auditing services and the expenses Group during the 2007 fiscal year was 12,945
incurred for the provision thereof in fiscal year workers (5,349 women and 7,576 men). 
2007 came to 696 thousand euros, including
VAT. Pursuant to the terms of the adjudication of 18.2. Works, Supplies and Subcontracted
the audit tender, these fees, invoiced to the City Services
of Barcelona, include those of the municipal
agencies and firms forming part of the City This entry corresponds to the purchase of
group, and the appropriate portion thereof will goods and services needed for municipal
be duly charged each of them. activities to run smoothly, as well as for the
145
conservation and maintenance of investments. It levied on property; tax on economic activities,
includes the service contracts subscribed by the levied on certain business activities, in
Group with different private firms to enhance the accordance with the type of activity, the space
functioning of the city, such as, for example, occupied and the location; tax on motor
those for refuse collection and street cleaning. vehicles, which is a tax levied on the ownership
thereof, irrespective of the vehicle’s class or
18.3. Current and Capital Transfers category; taxes on construction, installations
(Expenses) and works, levied according to the cost of the
project for which the license has been
These entries include the current and capital requested; tax on the increase in urban land
transfers made by the Group, from its own value, a direct tax levied on the increases
budget or on behalf of third parties, to external registered in the value of these lands made
entities, companies and individuals in order to evident upon their transfer. 
finance their operating expenses or investments.
The main payees were as follows: This caption also includes the amount resulting
from the assignment of Central Government
Current Transfers 337,227 taxes, as a consequence of the entry into effect
Municipal Association of the Barcelona of the new model of financing for the public
Metropolitan area and EMSHTR(*) 127,157 sector, approved by Law 51/2002, of December
Consortia 64,302 27, of the reform of Law 39/1988, of December
Non-profit Organizations 29,240 28, Regulating Local Taxation.
Metropolitan Transport Authority 53,041
Firms 14,694 It can be broken down as follows:
Autonomous Community 5,315
Local Entities 6.352 Property Tax 398,998
Others 37,126 Tax on Economic Activities 97,269
Capital Transfers 66,407 Tax on the Increase in Land Value 108,497
Barcelona Holding Olímpic, SA 21,826 Assignment of Central Government 
Consortia 8,976 Taxes 85,714
Metropolitan Transport Authority 28,590 Tax on Motor Vehicles 74,529
Non-profit Organizations 3,332 Tax on Construction, Installations and 
Others 3,683 Works 50,511
Total 403,634 Total 815,518
(*) EMSHTR: Metropolitan Hydraulic Services and
Waste Treatment Agency.
18.5. Other Tax Revenue
18.4. Taxes Grouped under the caption “Other Tax Revenue”
are, basically, the charges for the sale of
This group includes the following local taxes services and use of the public domain. 
levied by the City of Barcelona: property tax,
146
18.6. Sale of Services 18.8. Current Transfers (Revenue)
This caption includes the charges and public This caption includes the amounts received from
prices invoiced for the provision of services and the Central Government Supplementary Finance
the revenue obtained by the entities within the Fund, as well as the earmarked grants from the
sphere of their regular activities. European Union, Central Government, the
autonomous community and local entities, as
18.7. Other Operating Revenue detailed below:
The other ordinary administration revenue Central Government 832,756
basically includes fines and other penalties for Generalitat of Catalonia 94,551
offenses, interest and late payment surcharges, Local Entities 54,075
income form concessions and special uses and European Union 1,967
profit-sharing. The caption can be broken down Non-profit Institutions 1,823
as follows: Private Firms 879
Other Entities 724
Fines 105,361 Total 986,775
Concessions and Special Uses 49,725
Profit-sharing 1,352
Late Payment Surcharges and 
Surcharges on Collection Proceedings 21,340
Others 12,238
Total 190,016
147
18.9. Extraordinary Results
Extraordinary results can be broken down as follows:
Note Expenses Revenue
Fixed Assets 35,793 89,723
Modification of Receivables, Payables and Provisions 76,837 72,099
Pluri-annual Transfers to HOLSA 3.3 – 24,629
Additional Settlements in 2007 for Shared Taxes 
from Previous Fiscal Years – 85,135
Capital Transfers Allocated to the Results 11 – 26,844
Other Extraordinary Results 5,528 3,268
Total 118,158 301,698
Net Extraordinary Result 183,540
148
Note 19 – Statements of Changes in Financial Position for the 2007 and 2006
2007 2006 2007 2006 
Fiscal Fiscal Fiscal Fiscal 
Applications of Funds Year Year Source of Funds Year Year
Funds Obtained 722,474 590,505
Acquisitions of Fixed Assets: Sale of Fixed Assets:
Tangible and Intangible 634,952 507,872 Tangible and Intangible 27,158 46,479
Financial 20,146 10,347 Financial – –
Fixed Assets Transfers – –
Long-term Trade Receivables – 2,718 Long-term Trade Receivables 3,398 –
Deferred Expenses – –
Minority Interests – – Minority Interests 13,061 7,522
Capital Transfers and Other 
Capital Income 2,800 – Capital Transfers 56,327 58,659
Transfer of Deferred Income 
to Short-term 3,895 7,199 Deferred Income 71,818 62,823
Applications of Deferred Income 
for Assignment of Assets 59,471 12,363 Long-term Loans 116,309 18,892
Applications of Provisions for Long-term Guarantees 
Contingencies and Expenses – 4,742 and Deposits 1,746 9,697
Repayment and Transfer to 
Short-term of Long-term 
Debentures 162,561 156,904
Other Long-term Payables – – Other Long-term Payables 11,972 8,557
Pluri-annual Transfers to Holsa 24,629 48,426
Total Applications 908,454 750,571 Total Sources 1,024,263 803,134
Changes in Working Change in Working 
Capital (Increase) 115,809 52,563 Capital (Decrease) – –
Total 1,024,263 803,134 Total 1,024,263 803,134
149
2007 2006
Change in Working Capital Increase Decrease Increase Decrease
Inventories 9,283 – – 6,671
Accounts Receivable – 7,923 – 29,460
Short-term Financial Investments 1,584 – 79,070 –
Cash 68,685 – 52,791 –
Accounts Payable 44,180 – – 43,167
Total 123,732 7,923 131,861 79,298
Increase in Working Capital 115,809 – 52,563
The funds obtained from operations were as follows:
Note 2007 2006
Net Surplus for the Fiscal Year – 687,924 650,169
Net Results on Fixed Assets 18.9 (53,930) (164,147)
Provision for Depreciation – 90,294 87,581
Provisions for Contingencies and Expenses 13 31,356 29,679
Deferred Expenses 7 350 437
Application of Long-term Provisions 18.8 (16,038) (6,960)
Deferred Income Transferred to Statement of Revenue 
and Expenses 12 (926) (876)
Capital Grants Transferred to Results 11 (27,569) (16,204)
Changes in Provisions for Financial Investments 6 1,274 (861)
Result of Minority Interests 10 9,920 11,617
Share by the Equity Method 2.2 (181) 70
Funds from Operations 722,474 590,505
150
7
Five-year Data
City of Barcelona (2003-2007)
Annual
2003 2004 2005 2006 2007 Growth (%)
Personnel 6.689 6.657 6.578 6.755 6.891 0,8%
Economic Position (thousands of euros)
Current Revenue 1,697,039 1,821,239 1,905,643 2,039,749 2,206,461 6.2%
Current Expenses 1,237,225 1,313,656 1,372,890 1,469,974 1,589,894 6.0%
Gross Saving 459,814 507,583 532,753 569,775 616,567 6.8%
Net Investments 571,594 432,129 414,124 437,168 546,452 1.1%
Cash Surplus (Deficit) 20,674 37,799 58,288 87,147 133,359 –
Total Debt as of 12/31 1,244,439 1,206,640 1,148,353 1,061,206 927,847 -6.0%
Ratios
Gross Saving / Current Revenue (%) 27.1 27.9 28.0 27.9 27.9
Interest Coverage (x) 8.2 10.4 17.7 22.2 25.9
Capital Expenditure Coverage (x) 0.8 1.2 1.3 1.3 1.1
Capital Expenditure / Total Expenses (%) 34.8 26.9 25.0 26.7 27.0
Debt / Current Revenue (%) 73.3 66.3 60.3 52.0 42.1
Debt / Primary Saving (x) 2.4 2.1 2.0 1.8 1.4
Average Life of Long-term Debt (years) 5.2 5.9 6.0 5.4 5.9
Current Revenue and Expenses Current Revenue and Total Debt
2,400,000
2,400,000
2,200,000
2,200,000
2,000,000
2,000,000
1,800,000
1,800,000
1,600,000 1,600,000
1,400,000 1,400,000
1,200,000 1,200,000
1,000,000 1,000,000
800,000 800,000
600,000 600,000
400,000 400,000
200,000 200,000
 0 0
2003 2004 2005 2006 2007 2003 2004 2005 2006 2007
Current Revenue Current Expense Current Revenue Total Debt as of 12/31
Direct and Indirect Capital Expenditures
700,000 Debt Ratings
600,000
500,000 Moody’s Investors Service: Aa1 (December 2006)
400,000
Rating & Investment 
300,000 Information: AAA (August 2006)
200,000
Standard & Poor’s: AA+ (April 2006)
100,000
Fitch: AA+ (February 2006) 
0
2003 2004 2005 2006 2007
Direct Capital Indirect Capital
Expenditure Expenditure
152
Thousands of euros Thousands of euros
Thousands of euros
City of Barcelona (2003-2007)
Annual
2003 2004 2005 2006 2007 Growth (%)
Balance Summary (thousands of euros)
Fixed Assets 5,736,516 5,605,084 5,689,999 6,135,991 6,515,407 3.2%
Long-term Financial Investments 165,676 176,578 188,879 190,120 200,796 4.7%
Deferred Expenses 1,321 1,221 1,287 1,024 802 -27.8%
Long-term Accounts Receivable 0 0 0 4,027 1,980 –
Fixed Assets 5,903,513 5,782,883 5,880,165 6,331,162 6,718,985 3.3%
Accounts Receivable 339,809 325,174 351,851 300,707 284,992 1.2%
Cash 61,608 87,794 278,225 414,545 496,597 18.9%
Current Assets 401,417 412,968 630,076 715,252 781,589 10.3%
Total Assets 6,304,930 6,195,851 6,510,241 7,046,414 7,500,574 3.9%
Net Worth 4,043,023 4,052,779 4,340,476 4,987,660 5,590,666 7.0%
Capital Transfers Received 273,627 246,316 274,817 238,628 214,257 -0.5%
Long-term Loans and Debentures 1,244,439 1,206,640 1,148,353 1,061,206 927,847 -6.0%
Pluriannual Transfers to HOLSA 164,179 123,430 73,055 24,629 – –
Other Long-term Liabilities 125,181 149,794 160,835 228,268 245,244 23.5%
Long-term Liabilities 5,850,449 5,778,959 5,997,536 6,540,391 6,978,014 3.9%
Accounts Payable 454,481 416,892 512,705 506,023 522,560 3.2%
Short-term Loans 0 0 0 0 0 –
Current Liabilities 454,481 416,892 512,705 506,023 522,560 3.2%
Total Liabilities 6,304,930 6,195,851 6,510,241 7,046,414 7,500,574 3.9%
Breakdown of Debt by Markets Repayment Capacity and Average Life of Debt
100% 7
90%
6
80%
70% 5
60% 4
50%
3
40%
30% 2
20%
1
10%
0% 0
2003 2004 2005 2006 2007 2003 2004 2005 2006 2007
Bank Loans Private Placements Public Bond Issues Debt / Primary Saving Average Life of Long-term Debt
Public Administration Debt (2003-2007)
Annual
2003 2004 2005 2006 2007 Growth (%)
Debt (millions of euros)
Central Government 308,374 311,090 307,544 302,779 290,928 -1.5%
Regional Government 48,993 51,977 56,847 57,953 59,711 5.1%
Local Authorities 22,914 24,153 25,480 27,460 29,103 6.2%
Spanish Municipalities 17,819 18,910 20,215 22,291 23,879 7.7%
City of Barcelona 1,244 1,207 1,148 1,061 928 -6.0%
Source: Bank of Spain (www.bde.es/infoest) and City of Barcelona 
153
Years
City of Barcelona Group (2003-2007)
Annual
2003 2004 2005 2006 2007 Growth (%)
Personnel 12,366 12,410 12,475 12,859 13,015 1.6%
Economic Position (thousands of euros)
Current Revenue 1,907,154 2,055,689 2,145,233 2,311,060 2,485,986 6.4%
Current Expenses 1,395,646 1,498,240 1,553,221 1,672,158 1,805,362 6.0%
Gross Saving 511,508 557,449 592,012 638,902 680,624 7.3%
Net Investment 641,303 481,901 499,048 479,325 629,374 1.7%
Cash Surplus (Deficit) -11,266 20,149 37,102 84,766 108,154 –
Total Consolidated Debt as of 12/31 1,336,318 1,311,027 1,269,873 1,178,843 1,067,110 -4.3%
Ratios
Gross Saving / Current Revenue (%) 26.8 27.1 27.6 27.6 27.4
Interest Coverage (x) 9.1 11.1 18.7 22.1 25.8
Capital Expenditure Coverage (x) 0.8 1.2 1.2 1.3 1.1
Capital Expenditures / Total Expenditures (%) 35.4 27.9 26.7 26.9 27.6
Debt / Current Revenue (%) 70.1 63.8 59.2 51.0 42.9
Debt / Primary Saving (x) 2.3 2.1 2.0 1.8 1.5
Average Life of Long-term Debt (years) 5.6 6.4 6.5 6.0 6.6
Current Revenue and Expenses Current Revenue and Total Debt
2,600,000 2,600,000
2,400,000 2,400,000
2,200,000 2,200,000
2,000,000 2,000,000
1,800,000 1,800,000
1,600,000 1,600,000
1,400,000 1,400,000
1,200,000 1,200,000
1,000,000 1,000,000
800,000 800,000
600,000 600,000
2003 2004 2005 2006 2007 2003 2004 2005 2006 2007
Current Revenue Current Expense Current Revenue Total Consolidated Debt
as of 12/31
Consolidated Gross Capital Expenditure City of Barcelona Group Personnel
800,000 13,500
700,000 13,000
600,000
12,500
500,000
12,000
400,000
11,500
300,000
11,000
200,000
100,000 10,500
0 10,000
2003 2004 2005 2006 2007 2003 2004 2005 2006 2007
154
Thousands of euros Thousands of euros
Thousands of euros
City of Barcelona Group (2003-2007)
Annual
2003 2004 2005 2006 2007 Growth (%)
Balance Summary (thousands of euros)
Intangible Fixed Assets 38,662 47,005 50,071 50,039 56,526 5.0%
Tangible Fixed Assets and Infrastructures 6,105,480 5,995,141 6,124,821 6,584,506 7,031,640 3.6%
Financial Intangible Assets 92,707 102,257 124,754 135,962 154,834 16.2%
Accounts Receivable for Long-term Trade 
Operations 34,452 37,318 28,154 30,871 27,473 -5.2%
Deferred Expenses 3,292 3,090 3,261 2,824 2,474 -16.6%
Fixed Assets 6,274,593 6,184,811 6,331,061 6,804,202 7,272,947 3.8%
Inventories 43,724 40,281 49,567 42,896 52,179 7.6%
Accounts Receivable 413,540 391,268 431,986 401,036 393,114 1.9%
Cash 146,037 156,157 340,593 472,455 542,723 15.0%
Current Assets 603,301 587,706 822,146 916,387 988,016 8.3%
Total Assets 6,877,894 6,772,517 7,153,207 7,720,589 8,260,963 4.3%
Capital 4,183,935 4,204,316 4,512,143 5,182,291 5,821,869 7.3%
Minority Interests 63,977 69,029 73,586 69,491 72,632 4.6%
Long-term Loans and Debentures 1,336,231 1,311,027 1,269,873 1,178,843 1,067,110 -4.2%
Pluriannual Transfers to HOLSA 164,179 123,430 73,055 24,629 0 –
Other Long-term Liabilities 531,666 540,262 578,306 624,398 637,114 7.8%
Long-term Liabilities 6,279,988 6,248,064 6,506,963 7,079,652 7,598,725 4.4%
Accounts Payable 597,819 524,453 646,244 640,937 662,238 2.9%
Short-term Loans 87 0 0 0 0 –
Current Liabilities 597,906 524,453 646,244 640,937 662,238 2.7%
Total Liabilities 6,877,894 6,772,517 7,153,207 7,720,589 8,260,963 4.3%
Breakdown of Long-term Liabilities Breakdown of Consolidated Debt by Markets
8,000,000 100%
90%
7,000,000
80%
6,000,000
70%
5,000,000 60%
4,000,000 50%
3,000,000 40%
30%
2,000,000
20%
1,000,000 10%
0 0%
2003 2004 2005 2006 2007 2003 2004 2005 2006 2007
Capital Long-term Loans and Debentures Bank Loans Private Placements Public Bond Issue
Minority Interests Pluriannual Transfers to HOLSA
Other Long-term Liabilities
Consolidated Debt of the City of Barcelona: Public Administration and
Commercial Entities (2003-2007)
Annual
2003 2004 2005 2006 2007 Growth (%)
(millions of euros)
Public Administration 1,245 1,207 1,148 1,061 928 -6.0%
Commercial Entities 92 104 122 118 139 17.6%
Total Debt 1,336 1,311 1,270 1,179 1,067 -4.3%
155
Thousands of euros