Spain’s Regional Tax Landscape Diverges Sharply as Reformers Surge and Laggards Fall Behind

Over the past decade, Spain’s autonomous communities have increasingly utilized their devolved legislative powers to reshape their fiscal architectures, creating a patchwork of economic environments designed to attract residents, entrepreneurs, and mobile capital. Now marking its tenth edition, the Regional Tax Competitiveness Index (RTCI) illustrates a widening gulf between territories that have embraced aggressive tax…

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