PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

In terms of Autonomous Community financing, Spain has two models: the common system and the autonomous system.

In turn, within the common system, the Canary Islands has a specific economic and tax system due to historical and geographical reasons, that has been adapted, which has been regulated taking into account the European Union's provisions regarding ultraperipheral regions.

Ceuta and Melilla are two cities that participate in autonomous financing in accordance with their Statutes of Autonomy and also the local tax offices' financing system. They also have a special indirect tax system, by virtue of which they collect Production, Services and Import Tax, instead of VAT.

The rest of the resources that these communities have should be added together with the resources that the financing system provides the Autonomous Communities: own taxes, transfers from the National Budget, European Union funds, etc. Similarly, the Autonomous Communities can obtain financing through indebtedness under the terms established by current law.

Articles 156 to 158 of the Spanish Constitution refer to the Funding System of the Autonomous Communities. Similarly, it recognises the particularities of "foral" (Navarra) territories and the Canary islands.

• Article 156 (PDF approx. 66.12 KB) establishes the principles of the system: financial autonomy, coordination and solidarity.
• Article 157(PDF approx. 71.81 KB) lists the resources of the Autonomous Communities and refers their deregulation to an Organic Law
• Article 158 (PDF approx. 66.89 KB)establishes the instruments for implementing the principle of solidarity.
• Moreover, the First Additional Disposition (PDF approx. 56.37 KB)refers to the "foral" territories and the Third Additional Disposition (PDF approx. 54.94 KB)to modifications in the economic and fiscal system of the Canary Islands.
• Finally, the fifth Transitory Disposition (PDF approx. 57.18 KB) made it possible to constitute Ceuta and Melilla as cities with a Statute of Autonomy.

For more information:

• Virtual Office for Financial Coordination with the Autonomous Communities
• General Secretariat for Regional and Local Co-ordination
• Liaison agencies with the Autonomous Communities.
• Autonomous financing regulations.
• Details on the financing of Autonomous Communities and Cities with Statutes of Autonomy.
• Funding mechanism for the payment of providers of the Autonomous Regions (Agreement 6/2012 of 6 March of the Council on Fiscal and Financial Policy)
• Information on funding mechanisms of territorial administrations.
• Budgetary data of the Autonomous Communities
• Inventory of Autonomous Region bodies
• e-Book on Tax Regulations in the Autonomous and Foral Regions.
• e-Book on Taxation in the Autonomous Regions.
•  Own autonomic taxes      
• Report on the Autonomous Public Sector
• Report on the reorganization of the Autonomous Public Sector
• Report on the Public Sector in the Autonomous Regions.