Statement:
In Norway, the tax system is simpler than in Spain

In the Tax Competitiveness Index rating Norway holds position #10 ²⁰²¹ out of 37 and Spain is #30 out of 37 ²⁰²¹.
Position of Norway is better 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.

   Norway	'Overall Score' value is	70.6
   Spain	'Overall Score' value is	57.1