Results and consequences of the current funding system and bases for the future reform of the Spanish region of Andalusia

The objective of this study, developed for the Regional Government of Andalusia, is to review the effects of the funding system on regional budgets (2013-2024), as well as to analyze the evolution of settled income from the regional funding system in Andalusia and its weight in the regional budgets. In addition, the components of the current funding system (fiscal capacity, guarantee fund, sufficiency fund and other funds) and the position of Andalusia in relation to other regions in the allocation of resources will be examined, along with the assessment of the region’s underfunding. The project also includes a calculation of the system’s overall insufficiency, the analysis of the impact of Andalusia’s debt, and a document that includes proposals and bases for the reform of the funding system.