Resumen: Decentralization has proven to be an important factor of competitiveness for companies, especially in the face of turbulent and uncertain economic scenarios. This research, applying the World Management Survey methodology, analyzes the level of decentralization of Spanish companies, exploring the factors associated with it. A very low level of average decentralization has been found, and that larger companies, with an international presence and with greater skills of their employees tend to present more decentralized structures. Idioma: Inglés DOI: 10.57087/UBR.2025.V22.N2.03 Año: 2025 Publicado en: UCJC business and society review 22, 85 (2025), 50-93 ISSN: 2659-3270 Financiación: info:eu-repo/grantAgreement/ES/DGA/S42-23R-CREVALOR Financiación: info:eu-repo/grantAgreement/ES/DGA/S52-23R Tipo y forma: Artículo (Versión definitiva) Área (Departamento): Área Organización de Empresas (Dpto. Direcc.Organiza.Empresas)