Resumen
We use the methodology developed by the Commitment to Equity (CEQ) Institute
to analyze fiscal incidence in Spain in the year 2016. Data from the Survey on Life
Conditions (ECV) is used to assess the e↵ects of government taxation and public
spending on income distribution, inequality and poverty. Our results show that Spain’s
redistribution system is highly efficient in reducing inequality, compared to other CEQanalyzed
countries. Regional regulatory di↵erences diminish the progressivity of some
fiscal interventions.