Spanish Fiscal Federalism: A Journey through Constitutional Disputes Books uri icon

place of publication


publication date

  • 2023


  • 9788480084253


  • The purpose of this book is to offer a dynamic case-based view of the current legal
    underpinnings of Spanish fiscal federalism when applied to sharing taxation, in order to
    provide a better understanding of what the system is like today. This analysis will help
    derive lessons when designing a model of tax decentralization that may be useful for other
    decentralized -federal or not- countries.
    This work focuses on the Spanish situation. Its aim is to improve the understanding
    of the real and practical functioning of Spanish fiscal federalism, from a legal
    perspective, which, simply put, complements the existing work from an economic
    and constitutional perspective.
    As I will show in the following pages, the conflicts concerning subnational taxation
    powers which have been resolved by the Spanish Constitutional Court have fundamentally
    shaped Spanish fiscal federalism which, as a result, and to some extent, remains a "judicial"
    system. To a lesser extent, it is also relevant to note the impact that the case law of the
    European Court of Justice has had and may have in the future.

    The book is organised into three chapters, each examining different aspects of fiscal
    federalism in Spain, the role of the Spanish Constitution and the European Union Law,
    and the challenges faced by subnational taxation.
    Overall, the book intends to offer a comprehensive analysis of the fiscal federalism
    framework in Spain, the challenges faced by subnational taxation today, and the difficult
    navigation of the interplay between the Spanish Constitution and European Union Law
    in shaping the country¿s multi-level tax system. The focus will be on the legal rules
    specifically relevant for sharing the tax space.
    Finally, in a sense, this book serves as personal acknowledgement to the Spanish
    Constitutional Court, a pivotal institution in establishing a peaceful democracy and
    building the State of Autonomies. A review of its case law, which is not always well
    known or recognized, leads to the inevitable conclusion that the Court has stood at the
    forefront in defending the existence and expansion of tax powers, or tax space, of the
    Autonomous Communities.


  • Law


  • derecho constitucional tributario; federalismo fiscal; descentralización fiscal; haciendas autonómicas; autonomía tributaria; recurso inconstitucionalidad; españa