This article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article considers the variables included in the classical tax evasion model of Allingham and Sandmo, as well as tax morale and political-institutional variables, including those linked to the country’s fiscal decentralization. The results obtained confirm, on one hand, those reached in the very extensive literature studying tax evasion from the individual perspective (including the importance of the dynamic element) and, on the other, the relevance of the spatial component in explaining tax compliance, so that greater or lesser tax compliance is partly explained by factors such as the tax behavior of neighbors or how those neighbors are treated by the public sector.

本文首次在西班牙对各地区的个人所得税合规情况进行了量化，并确定了解释各地区之间的合规性差异的因素，这一方面在文献中很少进行分析。为此，除了Alm和Yunus考虑的动态和空间组成部分之外，本文还考虑了Allingham和Sandmo的经典逃税模型中包括的变量，以及税收士气和政治制度变量，包括相关的变量。国家的财政分权。一方面，获得的结果证实了从个人角度（包括动态要素的重要性）研究逃税的大量文献中得出的结果，另一方面，也证实了空间成分在解释税收遵从性方面的相关性，