Relations between the Spanish State and its Autonomous Communities

El presente escrito analiza la compleja relación entre la autodeterminación de las Comunidades Autónomas españolas y el Gobierno central, en el marco de un principio de colaboración que resulta al final ser un límite para las partes en distintos ámbitos y en especial en materia tributaria. En análisis de realiza a la luz de la propia Carta política y de los pronunciamientos del tribunal constitucional. This paper analyzes the complex relationship between the self-determination of the Spanish Autonomous Communities and the central Government, within the framework of a collaboration principle that ultimately results in being a limit for the parties in different fields and especially in tax matters. In the analysis carried out in the light of the Political Charter itself and the pronouncements of the constitutional court.