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Territorial Public Accounts · Prime Minister’s Office, with Eurostat

Which territories contribute more than they receive?

In 2023, in 12 territories out of 21 attributed public revenue exceeds spending excluding interest. The residual per resident, a portal calculation, ranges from €6,966 (Lombardia) to −€4,213 (Sardegna).

The Territorial Public Accounts (CPT, Conti Pubblici Territoriali) of the Prime Minister’s Office attribute to each region, and to the autonomous provinces of Trento and Bolzano, the revenue and spending of the whole public administration. The fiscal residual is the difference between the two, excluding interest on the debt, divided by the population on 1 January published by Eurostat: a calculation by this portal.

Question 1 of 3

Highest residual per resident, Lombardia, 2023+€6,966The lowest: Sardegna, −€4,213. In 9 territories the residual is negative: there, spending excluding interest exceeds attributed revenue.

The CPT assign public revenue and spending to territories. The residual does not say how much residents pay and receive, how much moves between regions or how well services work.

Residual per resident, all 21 territories, 2023, euros

To the right of zero, the territories where attributed revenue exceeds spending excluding interest; to the left, those where spending exceeds revenue. Same scale for every row.

  • Lombardia+6,966
  • Valle d'Aosta+5,574
  • Emilia Romagna+4,206
  • Veneto+3,541
  • Toscana+2,478
  • Provincia Autonoma di Bolzano+2,097
  • Liguria+1,433
  • Piemonte+1,168
  • Marche+1,089
  • Umbria+938
  • Lazio+301
  • Provincia Autonoma di Trento+6
  • Molise−288
  • Abruzzo−578
  • Friuli Venezia Giulia−614
  • Campania−1,084
  • Basilicata−1,399
  • Puglia−1,702
  • Calabria−2,537
  • Sicilia−3,273
  • Sardegna−4,213

Current euros per resident, rounded to the euro. The names are those of the CPT: Trento and Bolzano are two territories, as in the source. Lazio also counts the spending of ministries headquartered in Rome: see Details.

Details, method and source

For each territory and year the portal calculates: [CPT revenue − (CPT spending − CPT interest)] in million euros × 1,000,000 ÷ population on 1 January of the same year (Eurostat, demo_r_d2jan), rounded to the euro. Revenue and spending are the totals of the consolidated general government sector (State, Regions, local authorities, social security funds), in current euros as published; interest is the row “Interessi e altri oneri finanziari” of the spending-by-category table. Trento and Bolzano are two regions in the European NUTS 2 classification too, so each territory has its own population, without estimates. Per-resident values and the residual are portal calculations, not figures the CPT publish in this form.

Why without interest: the CPT count interest on the debt in the region of whoever holds the government bonds (mostly Lombardia and Lazio), but it is paid to investors, not services delivered in that region. The 2007 CPT guide warns that without this correction the difference between revenue and spending is not a fiscal residual in the strict sense. 2007 CPT guide, paragraphs 5.1 and 5.3 ↗

A caveat on Lazio: according to the same guide, spending on staff, purchases and investment goes to the region where offices and works are located, so the spending of ministries’ headquarters, in Rome, counts as spending in Lazio. Since 2022, for ministries’ spending, the CPT start from the data of the State General Accounting Department. 2022 CPT methodological updates ↗

CPT open catalogue: tables EN_PA_TS_CETOT, SP_PA_TS_CETOT and SP_PA_CE ↗ · Eurostat, demo_r_d2jan ↗

  1. Question 2 of 3

    And in the selected territory?

    Residual per resident, Piemonte, 2023+€1,168Piemonte, 2023: the CPT attribute €20,370 of revenue and €19,202 of spending excluding interest per resident. The residual is the difference, calculated by the portal.

    Revenue and spending per resident, Piemonte, 2023, euros

    1. Attributed revenue20,370
    2. Attributed spending, excluding interest19,202

    Euros per resident

    Both bars use the same scale for all 21 territories: changing territory changes the bar, not the ruler. The choice also updates the history below.

    Details, method and source

    The CPT figures of the selected territory, in million euros, and the same divided by the population on 1 January of the same year. Each per-resident figure is rounded to the euro after the division, one by one: so the rounded residual can differ by €1 from the difference of the two rounded figures.

    CPT open catalogue: tables EN_PA_TS_CETOT, SP_PA_TS_CETOT and SP_PA_CE ↗ · Eurostat, demo_r_d2jan ↗

  2. Question 3 of 3

    Has it always been this way?

    Residual per resident, Piemonte, 2023+€1,168In 2001 it was €3,094. From 2001 to 2023 the highest value is in 2018 (€3,665), the lowest in 2010 (€1,112). Current euros, not adjusted for inflation.

    Residual per resident, Piemonte, 2001 to 2023, current euros

    The values, year by year

    The selected territory, year by year, in euros per resident, not adjusted for inflation. The series starts in the same year for all territories: both CPT accounts and Eurostat population are needed. The chart does not explain why values change.

    Details, method and source

    The same formula as the first question, year by year, for the selected territory. No year is estimated or interpolated: a year without population stays empty. Eurostat does not publish Emilia-Romagna and Marche within today’s borders for 2000, so the series starts in 2001 for all territories.

    CPT open catalogue: tables EN_PA_TS_CETOT, SP_PA_TS_CETOT and SP_PA_CE ↗ · Eurostat, demo_r_d2jan ↗

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