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Published on Thursday, August 7, 2025

Document number 25/10

Spain | The 2023 settlement under the common system of autonomous communities financing

Summary

This Working Paper analyzes the settlement payment for 2023 under the common system of autonomous communities financing, recently published by the Ministry of Finance.

Key points

  • Key points:
  • With the data provided in this document, the definitive financing for homogeneous competencies and equal tax effort for the 2023 fiscal year is calculated. It also introduces some adjustments to the official figures in order to make them more comparable between communities.
  • Next, the interregional redistributive flows channeled through the regional financing system are quantified.
  • The Working Paper also examines the change in the resources subject to settlement between 2023 and 2026.
  • This data is calculated on a cash basis, i.e., as the sum of the payments on account corresponding to each financial year and the settlement revenues from previous years received during the same period.

Geographies

Documents and files

Report (PDF)

The 2023 settlement under the common system of autonomous communities financing

Spanish - August 7, 2025

Authors

AD
Angel De la Fuente Fedea and CSIC - External partner
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