In this paper we construct a data set on EU cohesion aid to Spain during the planning period 1994-99. The data are disaggregated by region, year and function and attempt to approximate the timing of actual executed expenditure on assisted projects.<br /><br />Data available for download: <a href="http://research.bse.eu/tmp/working_papers/678data_totalexp.xls">Excel 1</a> | <a href="http://research.bse.eu/tmp/working_papers/678data_EUgrants.xls">Excel 2</a>