The position of the independent authority for fiscal responsibility in the Spanish constitutional architecture of financial control

Abstract

The purpose of this paper is to explore the position of the Autoridad Independiente de Responsabilidad Fiscal in the Spanish constitutional system of financial control, giving a special attention to the possible unconstitutionality of the Ley Orgánica 6/2013, de Creación de la Autoridad Independiente de Responsabilidad Fiscal. The approach will analyze possible elements of unconstitutionality, focusing especially on a hypothetical contradiction with article 153 of the Spanish Constitution and the jurisprudence built upon it, to the extent that the Autoridad Independiente de Responsabilidad Fiscal could be understood as an administrative body for economic and budgetary internal control that exercises its jurisdiction over the Autonomous Communities. © 2017, Centro Estudios Politicos Constitucionales. All rights reserved.