Spain
Spain is ranked 17th overall on the Index and its highest scores are for tax administration and crisis and risk management.
Spain is ranked 8th for tax administration and all metric scores are well above average. It achieves the maximum score for the metrics assessing the volume of online VAT and corporate tax returns, as well as the efficiency metric measuring total tax debt as a proportion of net revenue.
Within the crisis and risk management indicator (also ranked 8th), Spain achieves the maximum score for two thirds of the metrics. Scores are spread across all the main themes which suggests a consistently strong performance across this core function.
Spain also does well on some aspects of digital services where it is ranked 10th overall. For example, metric scores are very high for the availability and usability of various online services, as well as the use of technological advances for business start-up services. It is notable that Spain does well on digital related metrics within other indicators as well.
The main indicators where Spain’s performance is less strong relative to other countries are regulation and HR management.