RESUMO
Continental waters are complex resources in terms of a measurable physical quantity, and measuring them requires a good knowledge of total water availability. In this research, an accounting physical input-output table (PIOT) was applied to evaluate total water resources and gross annual availabilities at each stage of the natural-artificial water cycle. These stages are considered subsystems of a continental water resource system describing water transfers for an average year within 13 administrative basins of Spain. Water transfers between various subsystems are characterized by internal flows decreasing the water resource availabilities. The PIOT analysis establishes these internal flows, and the origins and final uses of the total resources for each subsystem. The input-output balance registered an unsustainable negative net accumulation in eight water basins. The PIOT analysis also allowed the calculation of significant indicators such as water resource developments (RDI) and their sustainable use (SUI). RDI and SUI demonstrate that groundwater is a critical resource affecting the environment (e.g., wetlands in the upper Guadiana) and the water supply (e.g., irrigation in the Segura basin). The results of this model suggest that above-/below-ground hydrological links are important when decisions have to be made in order to provide a satisfactory supply of water in Spain. The model integrates the different water basins under territorial criteria, and therefore it may be useful for the Spanish National Hydrological Plan.