Source: International Monetary Fund
Release: World Economic Outlook
Gross debt consists of all liabilities that require payment or payments of interest and/or principal by the debtor to the creditor at a date or dates in the future. This includes debt liabilities in the form of Special Drawing Rights (SDRs), currency and deposits, debt securities, loans, insurance, pensions and standardized guarantee schemes, and other accounts payable. Thus, all liabilities in the Government Finance Statistics Manual 2001 (GFSM 2001) system are debt, except for equity and investment fund shares and financial derivatives and employee stock options. Debt can be valued at current market, nominal, or face values (GFSM 2001, paragraph 7.110). A projection of this data can be found at https://fred.stlouisfed.org/series/GGGDTPESA188N.
International Monetary Fund, General government gross debt for Spain [GGGDTAESA188N], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/GGGDTAESA188N, December 4, 2022.