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Info IEB. Budget Practices of Spain’s Autonomous Communities. Number 41. June 2022

Spain is a decentralized country as far as government spending is concerned, operating a system in which its regions or autonomous communities play a particularly relevant role – administering roughly a third of total public expenditure – and where their fiscal outcomes have a significant impact on general fiscal policy and sustainability. Indeed, the literature dedicated to the finances of the autonomous communities has shown a specific concern for their fiscal outcomes and funding model, while their budget practices have been just partially examined by a number of specific publications.