In the following work has been made a recompilation of some literary about the local indebtedness willing to analyse the different studies which has been made about the same topic. To this end, it has been carried out a literary revision of the researches of different authors about the possible determinants which explain the local indebtedness, basically in Spain. Furthermore, there is also a part where a literary revision about other countries debt has been made. We have observed that we should maintain a regulation which demands indebtedness limitations and moreover that makes these limitations be meet. Therefore we have found that the variables which better explain the local indebtedness are financial.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2015/2016