IvieLAB. Analysis of Public Expenditure in Spain

This study analyses the scale, evolution, and functional composition of public expenditure in Spain, taking into account the country’s decentralized system of governance and placing it within the context of the European Union (EU). It also examines the functional structure of expenditure, the factors driving its evolution, and differences in its implementation across regions.

The analysis is based on national accounts data for the period 2002–2024, covering total public expenditure and its breakdown by subsectors: central government, regional governments (autonomous communities), local governments (provincial councils, associations of municipalities, and city councils), and Social Security funds. This period coincides with the full devolution of powers to all autonomous communities, including responsibilities for health, education, and social services—the areas accounting for the largest share of public spending. For the comparative analysis of functional expenditure across autonomous communities, the study uses the latest available national accounts data, corresponding to the 2023 fiscal year.