Budget stability in Spain. Analysis of the impact on local corporations

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2018/2019 This paper analyses the background to budgetary policy in Spain and the framework established by Organic Law 2/2012 on budgetary stability and financial sustainability, as a result of the constitutional reform of article 135. This regulation is analysed in detail: its regulatory framework, the procedure and the application of the requirements to the different administrations. The report specifically analyzes compliance with the rule of budgetary stability in the municipalities of the province of Castellón, as well as the variables that have more impact when complying with budgetary stability.