Abstract
Conditional government grants to Mexican states as well as municipalities, known as aportaciones, is a way of decentralizing resources and is one of those mechanisms for leveling inequalities. In Mexico, contributions follow a compensatory principle by allocating more resources to entities with the greatest social lags. It is observed that the application of these funds follows an inertial distribution, resulting in spatial heterogeneities that clearly do not provide equal opportunities for accessing social rights for the population. However, this research indicates that contributions, like taxes, have effects on reducing inequality without the presence of spillover effects, insofar as the residuals of the spatial models incorporate unobserved variables such as political variables and the different spending priorities of each federative entity.