Budget transparency in Spain: a comprehensive snapshot of the diferent government levels

This article provides a panoramic view of budget transparency across Spain’s central, regional, and local governments, drawing on international frameworks, domestic assessments, available research and literature, and legal mandates. While Spain displays strong foundations for publicly available budget and fiscal documentation and data, persistent weaknesses remain in budget outturn documentation, fiscal risk disclosure, and citizen-friendly documentation. The analysis highlights disparities across government levels and a lack of recurrent evaluations, stressing the need for consistent, periodic assessments aligned with international standards to strengthen accountability, credibility, and public trust.