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...Hacienda publica espanola review of public economics instituto de estudios fiscales doi hpe rpe a quarterly fiscal database fit for macroeconomic analysis francisco castro european commission marti antonio montesinos javier j perez banco espana jesus sanchez fuentes complutense internacionales ucm gen received april accepted january abstract the study effects tax changes and spending plans has regained footing recently nevertheless in many occasions shortcomings available ofcial data pose limits to type approach analysts can pursue while this issue receives traditionally limited attention it is utmost relevance policy makers academics alike against framework paper we construct quite disaggregated scal spanish seasonally adjusted nance variables period q national accounts terms fol lowing recent strand literature special emphasis on models ingredi ents used later includes rich set input taken from budgetary illustrate use our by providing key stylized facts cyclical properties policies ...