The essence of the regional model enshrined in the Constitution guarantees that the autonomous regions are actually agents fully involved in the exercise of fiscal policy. Following a balance made from more than a decade of experience in the implementation of the regional statutes, and given that drafting a map of competences is a priority, a concept has been defined of fiscal co-responsibility for the autonomous regions that are really involved in the determination of fiscal policy, with a number of proposals being made in this respect.