Fiscal federalism in Spain

I am going to destine this paper to critically summarise this process [decentralising] and the current situation about this.To do it, I will divide the work in four Bike Parts - BMX - Sprockets parts.First, I will briefly describe the general characteristics of the administrative Spanish system and I will try to remark which Kitchen Cutlery have been, in my opinion, the main determinants of the administrative and fiscal decentralisation process produced in Spain and its political and economic explanations.