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

In the Tax Competitiveness Index rating Spain holds position #30 ²⁰²¹ out of 37 and Ireland is #19 out of 37 ²⁰²¹.
Position of Spain is worse than position of Ireland.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   Ireland	'Overall Score' value is	64.7
   Spain	'Overall Score' value is	57.1