A/HRC/29/8 17. Despite the economic crisis, the Government was trying to secure access to justice for the most vulnerable, in particular through the draft Law on the Statute of Victims, which provided a global response, both legal and social, to the needs of the victims of crime, and an extensive list of victims’ rights. 18. The Government was aware of the serious impact of the economic crisis on children. Child poverty rates had always been comparatively high in Spain, but the decline in household income, as a result of the economic crisis and the impact of unemployment on families, constituted a burden which the Government was striving to address. 19. On the right to education, the delegation noted that the investment rate per pupil in public education, the student-teacher ratio and the percentage of expenditure on child public education were relatively high compared to the equivalents in neighbouring countries. Additionally, the Act on the Improvement of Educational Quality (Organic Act No. 8/2013) had been adopted in December 2013, with the aim of reducing the rate of early dropout from school, improving educational standards in accordance with international benchmarks and enhancing the employability and entrepreneurship of students. 20. With regard to the right to health, in 2012 the Government had initiated a reform to guarantee the sustainability of the national health system, under which health care in emergency situations, during pregnancy, childbirth and the postnatal period, and for those under 18 is guaranteed for undocumented immigrants under the same conditions as for Spanish citizens. 21. In conclusion, the delegation noted that Spain had an advanced legal and institutional framework but that its implementation required improvements. To achieve this, it was necessary to exert the political will—which was present—and obtain the necessary resources, which were scarce owing to the financial crisis and budgetary restrictions. As evidence of its political will, the Government had announced initial measures to reverse the effects of the restrictions for the most vulnerable groups, such as the enactment, on 1 January 2015, of a tax reform which involved a general reduction in income tax for individuals, particularly for lower-income taxpayers. In addition, the social expenditure foreseen for 2015 represented 53.9 per cent of the Government’s budget. B. Interactive dialogue and responses by the State under review 22. During the interactive dialogue, 88 delegations made statements. Recommendations made during the dialogue can be found in section II of the present report. 23. Indonesia appreciated the role of Spain in promoting interfaith and intercultural dialogue through the Alliance of Civilizations, the establishment of provincial hate crime departments and the Comprehensive Strategy against Racism. 24. The Islamic Republic of Iran expressed concern over a number of human rights violations, including continued racial discrimination against minorities, in particular Muslims. 25. Ireland noted the adoption of the National Strategy for the Elimination of Violence against Women and steps taken to improve legal safeguards for detainees through the 2011 Criminal Procedure Bill. 26. Israel expressed concern about the obstacles faced by the children of illegal immigrants in accessing education and health, as well as the excessive use of force in border areas. 5