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Reports


  • 22-October-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Spain (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Spain.
  • 30-July-2020

    English

    Supporting Better Decision-Making in Transport Infrastructure in Spain - Infrastructure Governance Review

    In Spain, as in most countries, the real obstacle to effective and efficient delivery of key infrastructure is not the availability of finance, but rather problems of governance. This review examines the transport infrastructure governance framework in Spain against OECD good practices. It identifies the main governance bottlenecks for the development of transport infrastructure projects and provides a comparison with what other countries have done to alleviate similar bottlenecks. It provides the Spanish authorities with assessments and recommendations to enhance their capacity to formulate, develop and implement policies and strategies that support better decision-making in transport infrastructure. The review is comprised by two complementary sections: an assessment report of the legal framework and the decision-making process of transport infrastructure investments in Spain, and a technical note that provides a benchmarking analysis on practices from selected countries (i.e. Australia, Chile, France, Germany, Italy and United Kingdom), with a specific focus on the railway sector. The benchmark refers to concrete case studies that support the recommendations provided in the assessment report. The report relied on the OECD Recommendation on the Governance of Infrastructure (2020) and the OECD Recommendation on the Principles for Public Governance of Public-Private Partnerships (2012).
  • 7-July-2020

    English, PDF, 718kb

    OECD Employment Outlook 2020 - Key findings for Spain

    In Spain, to protect workers from COVID-19 and help them with family care needs, the authorities promoted a rapid move to telework by expediting programmes to support the digitalisation of small-medium enterprises. In addition, several sectoral agreements were signed to better protect workers in supermarkets, health care, hotels, restaurants and the tourism sector.

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  • 7-July-2020

    Spanish, PDF, 699kb

    ¿Cómo se sitúa ESPAÑA? Employment Outlook 2020

    En España, para proteger a los trabajadores de la COVID-19 y ayudarles con las necesidades de atención familiar, las autoridades promovieron un rápido paso al teletrabajo, acelerando los programas de apoyo a la digitalización de las pequeñas y medianas empresas.

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  • 19-May-2020

    English

    Regional Strategies for the Social Economy - Examples from France, Spain, Sweden and Poland

    This paper explores the linkages between regional strategies for the social economy and regional development in four EU countries: France, Spain, Sweden and Poland. It provides a comparative perspective of regional strategies for the social economy (Section 1), based on i) the level of recognition of the social economy itself, ii) multi-level governance arrangements, iii) the regional strategic priority given to the social economy and iv) financial resources available for regional strategies. It gives examples of strategies for the social economy in selected regions in the four countries to document the diversity of practice (Section 2). It outlines conclusions and policy orientations (Section 3) to help reinforce the positive impact of regional strategies for the social economy on regional development.
  • 30-April-2020

    English, PDF, 348kb

    Taxing Wages: Key findings for Spain

    The tax wedge for the average single worker in Spain increased by 0.1 percentage points from 39.4 in 2018 to 39.5 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 14-April-2020

    English

    Synthesising good practices in fiscal federalism - Key recommendations from 15 years of country surveys

    The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.
  • 31-March-2020

    English

    The Circular Economy in Valladolid, Spain

    The transition to the circular economy for the city of Valladolid, Spain represents an opportunity for greater attractiveness and competitiveness, while providing responses to environmental challenges. The city of Valladolid aims to be a reference as a sustainable city, reducing waste, lowering the use of raw materials and increasing the use of renewable energy while stimulating economic growth and social well-being. This report aims to support Valladolid in developing a coherent circular economy strategy, on the basis of various initiatives already in place to finance circular economy projects, raise awareness and promote an entrepreneurial culture on the circular economy.
  • 9-March-2020

    Spanish, PDF, 1,340kb

    ¿Cómo va la vida en España?

    This note presents selected findings based on the set of well-being indicators published in How's Life? 2020.

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  • 5-March-2020

    English

    Open, Useful and Re-usable data (OURdata) Index: 2019

    This paper presents and discusses the general findings and key policy messages of the 2019 OECD Open, Useful and Re-usable data (OURdata) Index, and provides a detailed analysis of the results for each pillar and sub-pillar. Additionally, it assesses the main advancements and challenges related to the design and implementation of open government data (OGD) policies in OECD member and partner countries by comparing the results for 2019 with those of the 2017 edition. This policy paper contributes to the OECD work on the digital transformation of the public sector, including digital government and data-driven public sector and open government data.
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