Statement:
In Italy, the tax system is more complicated than in Spain

In the Tax Competitiveness Index rating Italy holds position #37 ²⁰²¹ out of 37 and Spain is #30 out of 37 ²⁰²¹.
Position of Italy is worse than position of Spain.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

   The countries in the rating sorted by 'Overall Score' in descending order.

   Italy	'Overall Score' value is	44.6
   Spain	'Overall Score' value is	57.1