NEXT GENERATION EUROPEAN UNION AND THE DIGITAL TRANSFORMATION: AN OPPORTUNITY FOR SPAIN

The main objective of this article is to analyze the importance of digital transformation and the funds provided by way of the Next Generation EU (NGEU) plan, taking into account the Spanish case. Through the working hypothesis, it was established that the Iberian country has a wide margin for improvement in the context of digitalization. Likewise, that NGEU forms a key impulse for the recovery from the crisis caused by Covid-19, as well as for the implementation of new digital technologies in Spain. The use of the Digital Economy and Society Index, developed by the European Commission, has allowed us to carry out empirical research. The evaluation of the current situation and the progress of Spain in the field of analysis, as well as the putting it in perspective regarding the rest of the Member States, have been undertaken. Moreover, the Eurostat database has been employed, in addition to the estimations of the Spanish executive exposed through the Digital Agenda 2025, to examine investment in R&D and intangible assets and try to assess the importance of the EU recovery fund for Spain's development and progress in the digitization framework. Finally, the hypothesis and the objectives have been achieved