Institute for Research in Economic and Fiscal issues

IREF Europe - Institute for Research in Economic and Fiscal issues

Fiscal competition
and economic freedom

Fiscal decentralisation in Spain

Abstract: The arrival of the democratic State in Spain acquired its definitive form, at legal and institutional levels, when the General Courts approved the Constitution on October 31st, 1978, which was ratified on December 6th and sanctioned on December 27th. The establishment of a democratic regime and the recognition of freedom and rights, which our western neighbours already possessed, were complemented with a new set up of the territorial organisation of the state.

Readopting the way of the Constitution of 1931, the constituents of 1978 adopted a plural configuration of the various territories and regions which were integrated into the institutional framework of the state. As a result, starting from the assumption of the unity of the “Spanish Nation”, the second article of the Spanish Constitution (SC) recognises and guarantees “the right to autonomy of the nationalities and regions which make up the Spanish Nation and the solidarity among all of them”.

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