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Experiences and Lessons from Fiscal Decentralisation in Spain


  • Ramón J. F. Corona

    (Universidad Abad Oliba CEU)

  • Portela Joachim Trigo

    (Universidad de Barcelona)


The main problem of the Spanish local finance system derives from the existence of two opposite models: LOFCA model versus Floral system. As a result of this opposition, the Spanish system has moved some distance away from the theoretical principles of sound fiscal federalism. The analysis carried out in the article points out clearly the need to improve the fiscal mechanisms of responsibility and financial autonomy and to introduce a system of interjurisdictional responsibility which should palliate the defects detected in the actual system in order to maximise the political and economic advantages of an authentic fiscal decentralisation.Le problème majeur du système espagnol de finances locales réside dans lexistence de deux modèles opposés: le modèle LOFCA et le système Floral. En raison de cette opposition, le système espagnol sest considérablement écarté des principes affirmés par la théorie dun authentique fédéralisme fiscal. Lanalyse conduite dans larticle met en évidence la nécessité daméliorer les mécanismes fiscaux de responsabilité et dautonomie financière des collectivités locales espagnoles en introduisant un système de responsabilité inter-juridictionnelle capable déliminer les incohérences du système ; ce qui permettra de tirer pleinement partie des avantages politiques et économiques inhérents à la décentralisation fiscale.

Suggested Citation

  • Ramón J. F. Corona & Portela Joachim Trigo, 2003. "Experiences and Lessons from Fiscal Decentralisation in Spain," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 13(4), pages 1-17, December.
  • Handle: RePEc:bpj:jeehcn:v:13:y:2003:i:4:n:9

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