The University of Vigo, through its Financial and Tax Law Department, has been developing a state project since 2024 focused on the challenges of reforming regional financing within the legal framework of the European Union. As part of this initiative, the Faculty of Law on the Ourense campus recently hosted a symposium where European specialists analyzed regional financing models, the financial power of autonomous communities, and mechanisms for territorial balance.
The project, funded by the Ministry of Science and Innovation and titled "Challenges of the reform of regional financing within the legal framework of the European Union," began in September 2024 and is scheduled to conclude in December 2027. According to Professor Roberto Ignacio Fernández, the project has two main objectives: to propose a modification of the regional financing model from the perspective of public revenue law, achieving a balance between fiscal co-responsibility and the constitutional principles of tax justice and inter-territorial solidarity; and to propose legal solutions that reconcile fair and balanced financing for autonomous communities with the requirements of European Union law in tax and budgetary matters.
These objectives were discussed at the academic symposium "The regional financing system: the pending reform," held at the Faculty of Law on the Ourense campus. The event was directed by Roberto Ignacio Fernández and Carmen Ruiz, and coordinated by Luis Miguel Muleiro and Mónica Siota, all members of the UVigo Financial and Tax Law Department and the project. The Xunta de Galicia also participated as a sponsor, as the organizing research group is recognized by the regional administration. Specialists from the universities of Salerno, Catania, Nice, Santiago de Compostela, Basque Country, and Las Palmas, as well as representatives from the Tax Agency of Galicia, participated.
The congress was structured into four thematic blocks. The first addressed regional finance in comparative law and its integration into EU law, presenting models of regional financing and fiscal federalism, as well as the impact of EU law on tax decentralization. The second block focused on autonomous financial power and singular financing models, such as the economic concert regime of the Basque Country and the fiscal regime of the Canary Islands, in addition to discussing fiscal co-responsibility and budgetary stability.
Another block dealt with the legal configuration of ceded and own taxes in common-regime autonomous communities, analyzing the current tax system and proposing reform lines for fairer financing. Finally, researchers delved into mechanisms for territorial balance and leveling, including instruments such as equalization and inter-territorial compensation funds and financial relations between autonomous communities and local entities.
