Editing Autonomous communities of Spain (section)

===Spending===
As more responsibilities have been assumed by the autonomous communities in areas such as social welfare, health, and education, public expenditure patterns have seen a shift from the central government towards the communities since the 1980s.<ref name=smith/> In 2005, autonomous communities accounted for 35% of all public expenditure in Spain, a percentage that is even higher than that of states within a federation.{{sfn|Ruíz-Huerta Carbonell|Herrero Alcalde|2008|p=6}} With no legal constraints to balance budgets, and since the central government retains control over fiscal revenue in the communities of common regime, these are in a way encouraged to build up debt.<ref name=smith/>

The [[Council on Fiscal and Financial Policy]], which includes representatives of the central government and of the autonomous communities, has become one of the most efficient institutions of coordination in matters of public expenditures and revenue.<ref name=toboso>{{cite web|url=http://www.highbeam.com/doc/1P3-870986501.html|archive-url=https://web.archive.org/web/20130518201932/http://www.highbeam.com/doc/1P3-870986501.html|url-status=dead|archive-date=18 May 2013|title=Un Primer Análisis Cuantitativo de la Organización Territorial de las Tareas de Gobierno en España, Alemania y Suiza|last=Toboso|first=Fernando|publisher=El Trimestre Económico|date=1 April 2001|access-date=21 October 2012}}</ref> Through the Council several agreements of financing have been agreed, as well as limits to the communities' public debt. The Organic Law of the Financing of Autonomous Communities of 1988 requires that the communities obtain the authorization of the central Ministry of Finance to issue public debt.<ref name=toboso/>