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¿Por qué incumplen fiscalmente las Comunidades Autónomas?


  • Lago Peñas, Santiago

    () (GEN (Uvigo). Facultad de Ciencias Empresariales y Turismo)

  • Fernández Leiceaga, Xoaquín

    (USC y GEN (Uvigo). Facultade de CC. Económicas e Empresariais)

  • Vaquero, Alberto

    (GEN (Uvigo). Facultad de Ciencias Empresariales y Turismo)


El objetivo de este trabajo es analizar las causas del incumplimiento de los objetivos de déficit para las 17 Comunidades Autónomas durante el periodo 2005-2015. Los resultados muestran que los factores fundamentales son el grado de incumplimiento del año anterior, la variación en el objetivo de déficit, la financiación relativa de las CCAA, la existencia de cambios de gobierno y, de manera menos robusta, la coincidencia de color entre el gobierno central y el autonómico. En sentido contrario, el aumento del gasto en el pasado, con lo que ello supone de margen para recortes posteriores, la carga por intereses de la deuda y el ciclo electoral no son variables relevantes. The aim of this paper is analyze the causes of fiscal slippage at the regional level in Spain during the period 2005-2015. According to results, the main factors are the deficit deviation of past year, the variation in the deficit target, total revenues provided by the regional financing system, the existence of changes of government and, to a lesser extent, political affinity between incumbents at both central and regional levels. On the contrary, spending increases in the past, the debt burden interest and the electoral cycle are not significant variables.

Suggested Citation

  • Lago Peñas, Santiago & Fernández Leiceaga, Xoaquín & Vaquero, Alberto, 2017. "¿Por qué incumplen fiscalmente las Comunidades Autónomas?," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 37, pages 7-29.
  • Handle: RePEc:ris:invreg:0337

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    More about this item


    déficit público; haciendas subcentrales; estabilidad fiscal; comunidades autónomas;

    JEL classification:

    • H74 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Borrowing
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism


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