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An Analysis of Financing the System of the Autonomous Communities of Common Regime in Spain
On 15 July 2009, the Council of Fiscal and Financial Policy approved a new financing system for the Autonomous Communities. The changes affected some fundamental elements, among which is worth to emphasize a strong increase in the basket of taxes transferred to the communities, the provision of sign...
On 15 July 2009, the Council of Fiscal and Financial Policy approved a new financing system for the Autonomous Communities. The changes affected some fundamental elements, among which is worth to emphasize a strong increase in the basket of taxes transferred to the communities, the provision of significant additional resources from the Central Government, and the design of a complex leveling mechanism which is articulated through various funds. This system responds to a complex scheme of distribution of resources, some of which were introduced gradually over the first two years of implementation (2009 and 2010) so that until the year 2012 there was not information available regarding the final results derived from the application of the new regime. After that the results of the first two settlement systems are available, this paper analyzes its performance, with particular reference to the progress made in terms of financial sufficiency and inter-territorial leveling.
