Financial Analysis of the Spanish Water Sector

This research gives an overview of water sector finances in Spain on a national scale. A methodology is presented which allows to estimate the total financial cost of water services and the rate of cost recovery, based on financial and budget information of administrations, agencies, companies and users’ associations involved in water resources management and water service provision. Financial records of organisations are analysed and the overall amounts of expenditure, cost and revenue determined. Cost recovery rates are calculated for different organisations and water services, and the net contribution of public funds received by the water sector in addition to tariff revenue is determined. Copyright Springer Science+Business Media Dordrecht 2014